[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。   a(- ^ .w  
_qwKFC  
acceptance 承兌   n@IpO i$Q  
account 賬戶   _)A X/%^%  
accountant 會計員   1#B Mc%  
accounting 會計   ;Gf,$dbWn  
accounting system 會計制度   z&x ^Dl  
accounts payable 應付賬款   @AM;58.  
accounts receivable 應收賬款   Bg.~#H  
accumulated profits 累積利益   {akS K  
adjusting entry ?#123;整記錄   ?86q8E3;&  
adjustment ?#123;整   -'ff0l  
administration expense 管理費用   Kxs_R#k  
advances 預付   K]5@bm  
advertising expense 廣告費   M'gw-^(  
agency 代理   Fo  K!JX*  
agent 代理人   4H@:|  
agreement 契約   :5`=9_|  
allotments 分配數   j?a^fcXB  
allowance 津貼   4O}ZnE1[  
amalgamation 合併   B
.)!zv\{  
amortization 攤銷   t2V|moG  
amortized cost 應攤成本   aPD
4S&"Q  
annuities 年金   yb{ud  
applied cost 已分配成本   _`'VOY`o  
applied expense 已分配費用   'vbrzI5m  
applied manufacturing expense 己分配製造費用   S3Q^K.e?  
apportioned charge 攤派費用   KY}c}*0  
appreciation 漲價   jx*jYil  
article of association 公司章程   NF9fPAF%;  
assessment 課稅   )?es3Ehqq  
assets 資產   ry^FJyjW  
attorney fee 律師費   1>5l(zK!9  
audit 審計   k'H+l]=  
auditor 審計員   XEK%\ o}  
average 平均數   ]mO$Tg&s~  
average cost 平均成本   s#phs`v  
bad debt 壞賬   >J4Tk1//b  
balance 餘額   9 GEMmo3  
balance sheet 資產負債表   cOz8YVR-  
bank account 銀行賬戶   ^t X}5i`P  
bank balance 銀行結存   # j!RbW  
bank charge 銀行手續費   hn-+]Y:  
bank deposit 銀行存款   $hND!T+;  
bank discount 銀行貼現   .x6c.Y.S  
bank draft 銀行匯票   ,0j7qn@tm  
bank loan 銀行借款   [WZGu6$SU  
bank overdraft 銀行透支   ]yg3|C;  
bankers acceptance 銀行承兌   e+'PRVc  
bankruptcy 破產   z`)i"O]-K_  
bearer 持票人   &`]
Lg?J  
beneficiary 受益人   "$@>n(w  
bequest 遺產   AcRrk  
bill 票據   M`_RkDmy<  
bill of exchange 匯票   j` RuK  
bill of lading 提單   }K<% h  
bills discounted 貼現票據   |_fmbG
 
bills payable 應付票據   Vp"=8p#k  
bills receivable 應收票據   QkY]z~P4  
board of directors 董事會   K'/,VALp  
bonds 債券   \&tv *  
bonus 紅利   cJp:0'd  
book value 賬面價值   aHhr_.>X  
bookkeeper 簿記員   fLGZ@-qA0  
bookkeeping 簿記   VR5CRNBJ  
branch office general ledger 支店往來賬戶   6A $ Y]u  
broker 經紀人   h\]D:S  
brought down 接前   p=fj1*  
brought forward 接上頁   H YA<  
budget 預算   F0Nl,9h('  
by-product 副產品   3vcKK;qCB  
by-product sales 副產品銷售   DL*/hbG  
capital 股本   .N:& {$o:  
capital income 資本收益   1$+-?:i C  
capital outlay 資本支出   A(j9T,!  
capital stock 股本   #Qir%\*V  
capital stock certificate 股票   oSAO0h>0N  
carried down 移後   *#{V^}  
carried forward 移下頁   3izGMH_`  
cash 現金   qwf97pg$  
cash account 現金賬戶   /"q wC  
cash in bank 存銀行現金   -a^%9 U  
cash on delivery 交貨收款   8c h^e[U`  
cash on hand 庫存現金   }3%L3v&  
cash payment 現金支付   bi:TX<K+  
cash purchase 現購   NZ{)&ObBRt  
cash sale 現沽   W{)RJ1  
cashier 出?#123;員   a;GuFnfn,  
cashiers check 本票   G8sxg&bf{  
certificate of deposit 存款單折   VLL
CdZ%  
certificate of indebtedness 借據   goJK~d8M*  
certified check 保付支票   ;$il_xA)\>  
certified public accountant 會計師   f3[/zcm;  
charges 費用   [5"F=tT7WP  
charge for remittances 匯水手續費   .m;5s45O{  
charter 營業執照   @N(*1,s2  
chartered accountant 會計師   Exu5|0AAE  
chattles 動產   2oO&8:`tv  
check 支票   VKZZTFmV2)  
che stub 支票存根   3RbPc8($Y  
closed account 己結清賬戶   ~_XK<}SK  
closing 結算   DI>SW%)>  
closing entries 結賬紀錄   MS>QU@z7c  
closing stock 期末存貨   Hv3<gyD  
closing the book 結賬   F{'lF^Dc  
columnar journal 多欄日記賬   ,NA _pvH)  
combination 聯合   [yyL2=7  
commission 佣金   j=],n8_i  
commodity 商品   zJMm=Mw^  
common stock 普通股   G
\PFh&  
company 公司   -jPrf:3)  
compensation 賠償   bE6 :pGr  
compound interest 複利   *vqr+jr9  
consignee 承銷人   l(B(gPvU  
consignment 寄銷   ]b+Nsr~  
consignor 寄銷人   =Z(_lLNmh  
consolidated balance sheet 合併資產負債表   'xG:v)(  
consolidated profit and loss account 合併損益表   A0A]#
=S  
consolidation 合併   ua8Burl7  
construction cost 營建成本   R?Dc*,  
construction revenue 營建收入   ;WP%)Z  
contract 合同   # fe%E.  
control account 統制賬戶   _U<r @  
copyright 版權   C1M @;  
corporation 公司   -^f>=xa4J  
cost 成本   0Mo?9??  
cost accounting 成本會計   %b1N lzB+  
cost of labour 勞工成本   3~ptD5@WF  
cost of production 生產成本   ->u}b?aF  
cost of manufacture 製造成本   @dHQ}Ni  
cost of sales 銷貨成本   qOD:+b  
cost price 成本價格   2 {I(A2  
credit 貸方   UXd nN;0  
credit note 收款通知單   VUQx"R 9-  
creditor 債權人   {;2Gl$\r  
crossed check 橫線支票   >u0B ~9_E  
current account 往來活期賬戶   4\pUA4  
current asset 流動資產   4UISuYg'  
current liability 流動負債   "BvAiT
{u  
current profit and loss 本期損益   -|WQs'%O  
debit 借方   J+:gIszsWT  
debt 債務   !\hUjM+(}  
debtor 債務人   1:j[p=Q&  
deed 契據   ] v8.ym  
deferred assets 遞延資產   j` 5K7~hv  
deferred liabilities 遞延負債   P:QSr8K  
delivery 交貨   ?H0"*8C?Y  
delivery expense 送貨費   7 O]$2  
delivery order 出貨單   _9B ^@~  
demand draft 即期匯票   _Z0O]>KH  
demand note 即期票據   py':UQS*q  
demurrage charge 延期費   d#>iFD+  
deposit 存款   CYHo~VIK  
deposit slip 存款單  
%-Oo92tP  
depreciation 折舊   $OP w$  
direct cost 直接成本   )Zbrg~-@  
direct labour 直接人工   RK\$>KFE  
director 董事   nf,u'}psdJ  
discount 折扣   ?Mj@;O9>'  
discount on purchase 進貨折扣   .?NraydwV  
   C#tY};
t