[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。   Ql8s7%  
A
S? ESDC  
acceptance 承兌   ~OSgpM#O!T  
account 賬戶   }"x#uG  
accountant 會計員   T0TgV  
accounting 會計   'L$}!H1y  
accounting system 會計制度   @]F1J  
accounts payable 應付賬款   /9@[gv A  
accounts receivable 應收賬款   K6d2}!5  
accumulated profits 累積利益   W{W8\  
adjusting entry ?#123;整記錄  
w_ONy9  
adjustment ?#123;整   J1UG},-h  
administration expense 管理費用   JG/Pc1aK  
advances 預付   >K;DBy*  
advertising expense 廣告費   K{EDmC  
agency 代理   scQnL' \  
agent 代理人   ?DrA@;IB  
agreement 契約   ;Y9-0W  
allotments 分配數   l' mdj!{&  
allowance 津貼   OUF
x M  
amalgamation 合併   !YVGT <  
amortization 攤銷   #T3dfVW
v  
amortized cost 應攤成本   h ]6:`5-  
annuities 年金   z)Gd3C  
applied cost 已分配成本   a${<~
M hm  
applied expense 已分配費用   aM7=>  
applied manufacturing expense 己分配製造費用   q/#pol  
apportioned charge 攤派費用   f1w_
Cl  
appreciation 漲價   FKBI.}A?!'  
article of association 公司章程   cMK}BHOC  
assessment 課稅   {|{;:_.>  
assets 資產   W\Df:P {<  
attorney fee 律師費   Ygq;jX  
audit 審計   ISHzlE Y  
auditor 審計員   cw"Ou%  
average 平均數   cw3j&k  
average cost 平均成本   ko{7^]gR  
bad debt 壞賬   `F`{s`E)  
balance 餘額   ?Gqq]ozm  
balance sheet 資產負債表   zQ~ax!}R  
bank account 銀行賬戶   x:$ xtu  
bank balance 銀行結存   zvbO q  
bank charge 銀行手續費   G_]zymXQ  
bank deposit 銀行存款   A9_}RJ9  
bank discount 銀行貼現   ).3riR  
bank draft 銀行匯票   ,n3e8qd  
bank loan 銀行借款   XY^]nm-{I  
bank overdraft 銀行透支   IqAML|C  
bankers acceptance 銀行承兌   iY*fp=c9  
bankruptcy 破產   %k'>bmJ  
bearer 持票人   1I?`3N  
beneficiary 受益人   ")YD~ZA%)  
bequest 遺產   Tx>V$+al
 
bill 票據   4w5 );x.  
bill of exchange 匯票   ]?%S0DO*  
bill of lading 提單   J'C9}7G  
bills discounted 貼現票據   19b@QgfWpb  
bills payable 應付票據   9? y&/D5O  
bills receivable 應收票據   >@)p*y.K  
board of directors 董事會   4;*
jE (  
bonds 債券   &u2H^ j  
bonus 紅利   |*$0~mA  
book value 賬面價值   7epil  
bookkeeper 簿記員   \q@Co42n\  
bookkeeping 簿記   (YM2Cv{4  
branch office general ledger 支店往來賬戶   hVIv->  
broker 經紀人   R} X"di  
brought down 接前   ON9L+"vqv0  
brought forward 接上頁   Ggry,3X3  
budget 預算   Cto>~pV  
by-product 副產品   uaE
,F^p  
by-product sales 副產品銷售   !bs5w_@  
capital 股本   eLIZ<zzW0}  
capital income 資本收益   ot0 g@q[3  
capital outlay 資本支出   "5204I  
capital stock 股本   U@9v(TfV  
capital stock certificate 股票   21O @yNpS$  
carried down 移後   ,_TE@]!$  
carried forward 移下頁   mUy>w  
cash 現金   {53|X=D64  
cash account 現金賬戶   K@%gvLa\  
cash in bank 存銀行現金   M`n0 qy  
cash on delivery 交貨收款   EU7nS3K)O~  
cash on hand 庫存現金   :{ iK 5  
cash payment 現金支付   *q"1I9zvT  
cash purchase 現購   CG;+Z-"X  
cash sale 現沽   %l?*w~x  
cashier 出?#123;員   Y-lwS-Ii  
cashiers check 本票   uFA}w:Fm  
certificate of deposit 存款單折   ZUD{V  
certificate of indebtedness 借據   *cZ7?  
certified check 保付支票   k
t'[  
certified public accountant 會計師   pk`5RDBu  
charges 費用   8DX5bB  
charge for remittances 匯水手續費   ep4?;Qmho  
charter 營業執照   a6@k*9D>  
chartered accountant 會計師   G5%k.IRz  
chattles 動產   ;l^'g}dQ^  
check 支票   &@FufpPw/  
che stub 支票存根   +IMt$}7[  
closed account 己結清賬戶   E@EP9X >  
closing 結算   O0;mXH  
closing entries 結賬紀錄   H_,4N_hL  
closing stock 期末存貨   m%'T90mi  
closing the book 結賬   5g.w"0MkY  
columnar journal 多欄日記賬   cc 3/XBo  
combination 聯合   *pDS%,$xe  
commission 佣金   ~^'WHuzPy  
commodity 商品   '14 86q@[$  
common stock 普通股   M N (o  
company 公司   4]FS jVO  
compensation 賠償   S=W^iA6>  
compound interest 複利   X,c`,B03  
consignee 承銷人   r9*6=*J|  
consignment 寄銷   EI)2c.A  
consignor 寄銷人   u1gD*4+  
consolidated balance sheet 合併資產負債表   rp^:{6O  
consolidated profit and loss account 合併損益表   u@P1`E1Q  
consolidation 合併   zKI1  
construction cost 營建成本   }u1h6rd `  
construction revenue 營建收入   2a;[2':  
contract 合同   :wEy""*N0  
control account 統制賬戶   P,b&

F  
copyright 版權   @^J>.
g  
corporation 公司   ty:{e]e  
cost 成本   Q+/P>5O/  
cost accounting 成本會計   OO'zIC<z  
cost of labour 勞工成本   _2)QL  
cost of production 生產成本   0|i|z!N>  
cost of manufacture 製造成本   8Q"1I7U  
cost of sales 銷貨成本   +=d
=  
cost price 成本價格   I-=Ieq"R9  
credit 貸方   F>5b[q6~4  
credit note 收款通知單   =GW[UnO  
creditor 債權人   x8x-b>|$&<  
crossed check 橫線支票   Jl6lZd(Np  
current account 往來活期賬戶   pe>?m^gz[  
current asset 流動資產   yY*(!^S  
current liability 流動負債   Sx (E'?]  
current profit and loss 本期損益   fW[RCd
 
debit 借方   +G\i$d;St  
debt 債務   R,BINp  
debtor 債務人   ,b5vnW\  
deed 契據   4#.Q|vyl]"  
deferred assets 遞延資產   ]vPdj"7  
deferred liabilities 遞延負債   O4:_c-V2  
delivery 交貨   ; xQhq*  
delivery expense 送貨費   uHRxV"@}[1  
delivery order 出貨單    ?>I  
demand draft 即期匯票   ];5Auh0o  
demand note 即期票據   1 .[OS  
demurrage charge 延期費   UR S=1+  
deposit 存款   I~Qi):&x  
deposit slip 存款單   Ed{sC[j=  
depreciation 折舊   Ct zWdo.  
direct cost 直接成本   6#.9T;&  
direct labour 直接人工   ~=t9-AF-  
director 董事   a#x@e?GvI  
discount 折扣   VR%*8=  
discount on purchase 進貨折扣   Z6Z/Y()4Tl  
   9qB4\ONXZ