[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      2011年注册会计师考试常见英语单词辅导（三），consolidated profit and loss account 合併損益表。   op9vz[o#4  
w%\{4T~  
acceptance 承兌   i^ |G  
account 賬戶   8e
,F{>N  
accountant 會計員   YhfQpe  
accounting 會計   4#]g852  
accounting system 會計制度   Rt&5s)O'  
accounts payable 應付賬款   {2D|,yH=  
accounts receivable 應收賬款   ]7yx Xg  
accumulated profits 累積利益   @o^$/AE?  
adjusting entry ?#123;整記錄   .>.GQUr  
adjustment ?#123;整   ]vn*eqd  
administration expense 管理費用   'g'RXC}D>  
advances 預付   vf+z0df  
advertising expense 廣告費   Ak kF6d+  
agency 代理   X"r.*fb;N  
agent 代理人   "e8EA!Ipte  
agreement 契約    (FaYagD  
allotments 分配數   ?CC.xE  
allowance 津貼   L=EkY O%\"  
amalgamation 合併   Nq8 3 6HL  
amortization 攤銷   vR2);ywX  
amortized cost 應攤成本   <*dcl2xS  
annuities 年金   cg17e  
applied cost 已分配成本   Jvsy 6R  
applied expense 已分配費用   z>,M@@  
applied manufacturing expense 己分配製造費用   I9>vm]  
apportioned charge 攤派費用   _X;,,VEV!  
appreciation 漲價   dh [kx  
article of association 公司章程   xE^G*<mj:  
assessment 課稅   ?< teHFj  
assets 資產   YGLq
~A  
attorney fee 律師費  
lX"m|W  
audit 審計   {#,5C H')  
auditor 審計員   K\XQE50  
average 平均數   E QU@';~8  
average cost 平均成本   S#B%[3@  
bad debt 壞賬   fKqr$59>  
balance 餘額   V;"2=)X  
balance sheet 資產負債表   X';qcn_^
 
bank account 銀行賬戶   h9<PP2.(  
bank balance 銀行結存   ly0L)L]\  
bank charge 銀行手續費   Ax;?~v4Z  
bank deposit 銀行存款   A:GqR;;"x>  
bank discount 銀行貼現   ?QJx!'Y,p  
bank draft 銀行匯票   hZL!%sL7  
bank loan 銀行借款   W)/f5[L  
bank overdraft 銀行透支   3'`&D/n  
bankers acceptance 銀行承兌   zF[Xem
 
bankruptcy 破產   (@xC-
*  
bearer 持票人   FZ+2{wIV^  
beneficiary 受益人   ~/-SKGzo-  
bequest 遺產   xZ;eV76  
bill 票據   0=6mb]VUi=  
bill of exchange 匯票   )D6i {I0  
bill of lading 提單   [7gz?9VyLF  
bills discounted 貼現票據   2)|=+DN;  
bills payable 應付票據   'l~7u({u  
bills receivable 應收票據   R=E4Sh  
board of directors 董事會   iJOG"gI&  
bonds 債券   l9=Ka{$^*  
bonus 紅利   $p0D9mF  
book value 賬面價值   kwT)j(pp<  
bookkeeper 簿記員   6V1oZ-:}  
bookkeeping 簿記   C
kNR{?S  
branch office general ledger 支店往來賬戶   /4pYhJ8S  
broker 經紀人   uKM` umE  
brought down 接前   wZ\93W-}  
brought forward 接上頁   JkT! X  
budget 預算   [#Gu?L_W  
by-product 副產品   BF gxa#De  
by-product sales 副產品銷售   U!o  
capital 股本   ^" g?m  
capital income 資本收益   gAsmP
I.K  
capital outlay 資本支出   c|9g=DjK  
capital stock 股本   Ew PJ|Z^  
capital stock certificate 股票   JluA?B7E  
carried down 移後   !wpK +.D  
carried forward 移下頁   V )oXJL  
cash 現金   _[-MyUs  
cash account 現金賬戶   jFe8s @7  
cash in bank 存銀行現金   >TCit1yD  
cash on delivery 交貨收款   rCA!b"C2  
cash on hand 庫存現金   T3 ie-G@<  
cash payment 現金支付   _zM?"16I}  
cash purchase 現購   ^K1mh9O  
cash sale 現沽   6IT6EkiT  
cashier 出?#123;員   @^YXE ,  
cashiers check 本票   VgYy7\?p  
certificate of deposit 存款單折   Oi:
Hs  
certificate of indebtedness 借據   x  z F  
certified check 保付支票   lrKT?siB  
certified public accountant 會計師   %u&Vt"6m=  
charges 費用   &(, &mE  
charge for remittances 匯水手續費   \{ QH^  
charter 營業執照   'h6G"=+  
chartered accountant 會計師   eF{uWus  
chattles 動產   5p!{#r6m  
check 支票   (VN'1a (  
che stub 支票存根   R+uZi~  
closed account 己結清賬戶   Z'k?lkB2i  
closing 結算   ;ZI8vFb  
closing entries 結賬紀錄   leNX5 sX  
closing stock 期末存貨   !\%JOf}  
closing the book 結賬   G5t7KI  
columnar journal 多欄日記賬   @aUNyyVP  
combination 聯合   &0Y |pY  
commission 佣金   6-"tQ,AZ  
commodity 商品   .@nfqv7{  
common stock 普通股   H9TeMY  
company 公司   }#e=*8F7  
compensation 賠償   -th.(eAx  
compound interest 複利   I$+=Fb'N0  
consignee 承銷人   b~>@x{  
consignment 寄銷   r-EIoZ"P  
consignor 寄銷人   VM<0_R24z  
consolidated balance sheet 合併資產負債表   < #M1I!R  
consolidated profit and loss account 合併損益表   dba_(I~y  
consolidation 合併   m ne)c[Qn  
construction cost 營建成本   y,&[OrCm^\  
construction revenue 營建收入   wj}LVyV  
contract 合同   iCiKr aW  
control account 統制賬戶   _)Txg2?=  
copyright 版權   |?0MRX0'g  
corporation 公司   _7:Bxx4B  
cost 成本   Rh"O$K~  
cost accounting 成本會計   B:v_5e\f@  
cost of labour 勞工成本   b&h'>(  
cost of production 生產成本   B!quj!A  
cost of manufacture 製造成本   ;rL1[qwk  
cost of sales 銷貨成本   DQ ={  
cost price 成本價格   Wkk(6gS,  
credit 貸方   RE4#a2  
credit note 收款通知單   BWYv.&=(  
creditor 債權人   58#nYt  
crossed check 橫線支票   P6>C+T1  
current account 往來活期賬戶   {*hFG:u  
current asset 流動資產   $0$sDN6)x  
current liability 流動負債   _,K[kVn  
current profit and loss 本期損益   3A"TpR4f`  
debit 借方   vYXhWqL~  
debt 債務   6 .?0 {2s  
debtor 債務人   _I'k&R  
deed 契據   mpwh=  
deferred assets 遞延資產   ip'{@1L  
deferred liabilities 遞延負債   'Bt!X^  
delivery 交貨   b}Im>n!  
delivery expense 送貨費   AdDR<IW  
delivery order 出貨單   8irTGA  
demand draft 即期匯票   (Lz|o!>  
demand note 即期票據   V[WZ#u-p  
demurrage charge 延期費   rf+}J_  
deposit 存款   'M?ptu?f  
deposit slip 存款單   Gb[J3:.  
depreciation 折舊   FYC]^D  
direct cost 直接成本   =<9Mv+Ry8  
direct labour 直接人工   n?OMfx  
director 董事   [=cbzmX[  
discount 折扣   Y~^R^J  
discount on purchase 進貨折扣   J#@+1 Nt  
   mz<,nR\