[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。   N`Xnoehu  
tMZ(s  
acceptance 承兌   :3>yr5a7-  
account 賬戶   (1,#=e+  
accountant 會計員   pInWKj[y1  
accounting 會計   'B5J.Xe:  
accounting system 會計制度   +Jka:]MW!  
accounts payable 應付賬款   (MoTG^MrBY  
accounts receivable 應收賬款   /eRtj:9M  
accumulated profits 累積利益   K2rS[Kdfaq  
adjusting entry ?#123;整記錄   q7 oR9  
adjustment ?#123;整   6+;2B<II  
administration expense 管理費用   x0A%kp&w  
advances 預付   %H}Y]D~R  
advertising expense 廣告費   {qWG^Db  
agency 代理   `/JR}g{O  
agent 代理人   LEngZ~sV/  
agreement 契約   \Tf{ui  
allotments 分配數   <SM&VOiaOz  
allowance 津貼   Df,VV+  
amalgamation 合併    .02(O  
amortization 攤銷   /9+A97{  
amortized cost 應攤成本   SxW}Z_8x  
annuities 年金   :$cSQ(q9a  
applied cost 已分配成本   FV6he[,  
applied expense 已分配費用   KvJP(!{  
applied manufacturing expense 己分配製造費用   ,o>pmaoLs  
apportioned charge 攤派費用   NVA`t]gn  
appreciation 漲價   "4k=(R?  
article of association 公司章程   UE,~_hp  
assessment 課稅   9poEUjBI  
assets 資產   LYy:IBI7_  
attorney fee 律師費   YV3TxvXMR  
audit 審計   Fma`Cm.  
auditor 審計員   Bx}0E  
average 平均數   FP'u)eU&3  
average cost 平均成本   KYRm Ui#  
bad debt 壞賬   &iND &>?  
balance 餘額   X|damI%  
balance sheet 資產負債表   a,57`Ks+n<  
bank account 銀行賬戶   &^3~=$   
bank balance 銀行結存   [5p7@6:$u  
bank charge 銀行手續費   `/wq3+?  
bank deposit 銀行存款   \,%o>M'  
bank discount 銀行貼現   8/>wgY  
bank draft 銀行匯票   Fy_<Ui  
bank loan 銀行借款   %hQM
C 'c  
bank overdraft 銀行透支   O^R
:_vb3I  
bankers acceptance 銀行承兌   ]~ #+b>  
bankruptcy 破產   Gx h~  
bearer 持票人   bDZKQ&  
beneficiary 受益人   V:F+HM
Bk  
bequest 遺產   D#/%*|  
bill 票據   93^(O8.  
bill of exchange 匯票   5<
)gCHa  
bill of lading 提單   <(bCz>o|  
bills discounted 貼現票據   PK2R
j%  
bills payable 應付票據   @!&Jgg53G  
bills receivable 應收票據   v`_i1h9p{  
board of directors 董事會   wHt#'`5  
bonds 債券    EBIa%,  
bonus 紅利   D*XZT{1g  
book value 賬面價值   0[2BY]`Z.  
bookkeeper 簿記員   :?$Sb8OuIL  
bookkeeping 簿記   G>[ NZE  
branch office general ledger 支店往來賬戶   3I;xU(rv  
broker 經紀人   re ]Ste  
brought down 接前   z)ft3(!  
brought forward 接上頁   ;*wT,2;  
budget 預算   ebO`A2V'(  
by-product 副產品   :tjgg]  
by-product sales 副產品銷售   %0+h  
capital 股本    d-ag  
capital income 資本收益   ]F"(OWW  
capital outlay 資本支出   Qc&-\kQ:$u  
capital stock 股本   o
eu|/\+HW  
capital stock certificate 股票   DnG/ n  
carried down 移後   >/!7i3Ow-  
carried forward 移下頁   |8DH4*y!  
cash 現金   b"R, p=M  
cash account 現金賬戶   wVvqw/j*f  
cash in bank 存銀行現金   RV0>-@/x  
cash on delivery 交貨收款   W9&0k+#^  
cash on hand 庫存現金   .g/ARwM}  
cash payment 現金支付   x9x#'H3  
cash purchase 現購   o~OwE7H)A  
cash sale 現沽   H )BOSZD  
cashier 出?#123;員   ?qd,>  
cashiers check 本票   } * ?
n?'  
certificate of deposit 存款單折   O8K@&V
p  
certificate of indebtedness 借據   05l0B5'p  
certified check 保付支票    %XEKhy  
certified public accountant 會計師   =~GE?}.o  
charges 費用   w+Z--@\  
charge for remittances 匯水手續費   YBYBOH  
charter 營業執照   zuC58B  
chartered accountant 會計師   E;6Y? vJ  
chattles 動產   ~w Zl2I  
check 支票   2Ueq6IuQ  
che stub 支票存根   7=7!| UV  
closed account 己結清賬戶   pY+.SuM  
closing 結算   $$haVY&  
closing entries 結賬紀錄   z
Y7*[!c2  
closing stock 期末存貨   L# `l Q"`K  
closing the book 結賬   0K=Qf69Y  
columnar journal 多欄日記賬   (Oxz'#TX  
combination 聯合   0Y2\n-`z  
commission 佣金   }1U#Ve,=_  
commodity 商品   ! (2-(LgA  
common stock 普通股   !1ML%}vvB,  
company 公司   Uj4Lu  
compensation 賠償   ZWf-X  
compound interest 複利   hnp`s%e,  
consignee 承銷人   5h_<R!jA  
consignment 寄銷   vS7/~:C  
consignor 寄銷人   j y7  
consolidated balance sheet 合併資產負債表    ,\BVV,  
consolidated profit and loss account 合併損益表   t9G}Yd[T  
consolidation 合併   6BDt.bG  
construction cost 營建成本   ( MB`hk-d  
construction revenue 營建收入   UH5w7M  
contract 合同   V -q%r  
control account 統制賬戶   :|Z$3q
  
copyright 版權   Q Oz9\,C  
corporation 公司   aRbx   
cost 成本   C@*%A
Y  
cost accounting 成本會計   S3SV.C:z>  
cost of labour 勞工成本   g(mxhD!k  
cost of production 生產成本   xKY$L*  
cost of manufacture 製造成本   ,5/V@;i  
cost of sales 銷貨成本   -u6}T!  
cost price 成本價格   ?Q@L-H`  
credit 貸方  
vT?Q^PTO  
credit note 收款通知單   GtF2@\  
creditor 債權人   fs&,
w  
crossed check 橫線支票   }<SNO)h3  
current account 往來活期賬戶   k]Zo-xh4  
current asset 流動資產   >B0D/:R9  
current liability 流動負債   s0r"N7~  
current profit and loss 本期損益   VJ3hC[  
debit 借方   (YIhTS L"]  
debt 債務   ,!`SY)  
debtor 債務人   [_h%F,_ A  
deed 契據   lj)f4zu  
deferred assets 遞延資產   w TlGJ$D0  
deferred liabilities 遞延負債   ^"1TPd|  
delivery 交貨   Wdo#? @m  
delivery expense 送貨費   nB=0T`vQ  
delivery order 出貨單   O7v]p  
demand draft 即期匯票   WE")xhV6  
demand note 即期票據   oAY_sg+  
demurrage charge 延期費   ):krJ+-/y  
deposit 存款   .8]Y-  
deposit slip 存款單   On4w/L9L5  
depreciation 折舊   BBvZeG $Y  
direct cost 直接成本   e$/&M*0\f  
direct labour 直接人工   z!:'V]  
director 董事   ^|aNG`|O  
discount 折扣   :lK4 db  
discount on purchase 進貨折扣   4b4QbJ$  
   h4
Ia>^@