[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。   `WQz_}TqB  
@8E mY,{;  
acceptance 承兌   Q]]}8l2  
account 賬戶   XdE#l/#  
accountant 會計員   649{\;*4  
accounting 會計   'Vq <;.A  
accounting system 會計制度   j hf%ze  
accounts payable 應付賬款   /?uA{/8  
accounts receivable 應收賬款   iU"jV*P]  
accumulated profits 累積利益   >Eg/ir0  
adjusting entry ?#123;整記錄   *@/1]W  
adjustment ?#123;整   H&\[iZ|-N  
administration expense 管理費用   2k;>nlVxX  
advances 預付   mRU-M|  
advertising expense 廣告費   ,<R/jHZP9  
agency 代理   'X_8j` ]#  
agent 代理人   is}6cR  
agreement 契約   `>KB8SY:qK  
allotments 分配數   P
DQC^2Z  
allowance 津貼   3Kuu9<0  
amalgamation 合併   V'?bZcRr~  
amortization 攤銷   Ks'msSMC  
amortized cost 應攤成本   Gu[G_^>  
annuities 年金   &XAG| #  
applied cost 已分配成本   ;D.a |(Q  
applied expense 已分配費用   h6J0b_3h4  
applied manufacturing expense 己分配製造費用   Z Ear~  
apportioned charge 攤派費用   tQ0iie1Ys  
appreciation 漲價   j#L"fW^GM  
article of association 公司章程   uqe{F+;8&  
assessment 課稅   Y~z3fd  
assets 資產   +g/TDwyVH  
attorney fee 律師費   }dcXuX4{r  
audit 審計   Hl-!rP.?0  
auditor 審計員   "Kky|(EQ$$  
average 平均數   v0u DL7  
average cost 平均成本   _+Tq&,_:o  
bad debt 壞賬   KglL@V7  
balance 餘額   eaLR-+vEB  
balance sheet 資產負債表   S}L$-7Ct  
bank account 銀行賬戶   );EW(7KeL  
bank balance 銀行結存   BkywYCWZ )  
bank charge 銀行手續費   S:!gj2q9|  
bank deposit 銀行存款   ;Z>u]uK4+  
bank discount 銀行貼現   r\nKJdh;ka  
bank draft 銀行匯票   (=#[om(A  
bank loan 銀行借款   u@QP<[f  
bank overdraft 銀行透支   #._%~}U  
bankers acceptance 銀行承兌   Nl"Xl?y}  
bankruptcy 破產   u /PaXQ  
bearer 持票人   8 KDF*%7'  
beneficiary 受益人   zgre&BV0q  
bequest 遺產   ^na8d's:  
bill 票據   mL\_C9k, n  
bill of exchange 匯票   }U <T>0  
bill of lading 提單   BG ]w2=  
bills discounted 貼現票據   W)F<<B,  
bills payable 應付票據   Y2lBQp8'|  
bills receivable 應收票據   2cv!85  
board of directors 董事會   X}"Ic@8  
bonds 債券   aC$-riP,?'  
bonus 紅利   Tfasry9'8  
book value 賬面價值   %LI[+#QE  
bookkeeper 簿記員   2AYV9egZ  
bookkeeping 簿記   3JhT  
branch office general ledger 支店往來賬戶   3PRg/vD3  
broker 經紀人   KmF"
Ccc  
brought down 接前   >i&"{GZ  
brought forward 接上頁   St d?p{ i  
budget 預算   cD ^`dn%$  
by-product 副產品   =[ A5qwyv  
by-product sales 副產品銷售   ]oOSL=~c  
capital 股本   ;/-v4  
capital income 資本收益   2pr#qh8  
capital outlay 資本支出   u.\F Na  
capital stock 股本   LWH(bs9U  
capital stock certificate 股票   "gt-bo.,  
carried down 移後   WG~ |sLg  
carried forward 移下頁   ub/Z'!  
cash 現金   #6g9@tE  
cash account 現金賬戶   _xKu EU}  
cash in bank 存銀行現金   O_v8R7 {  
cash on delivery 交貨收款   F_^)zss  
cash on hand 庫存現金   7(8i~}  
cash payment 現金支付   &#[w*t(A  
cash purchase 現購   c#)!-5E~H  
cash sale 現沽   J\06j%d,  
cashier 出?#123;員   N@qP}/}8  
cashiers check 本票   qu8!fFQjYL  
certificate of deposit 存款單折   J#1-Le8@  
certificate of indebtedness 借據   T[?wbYfW  
certified check 保付支票   ,Yp+&&p.  
certified public accountant 會計師   &*Sgyk o`  
charges 費用   .Iu8bN(L
`  
charge for remittances 匯水手續費   B|\JGnNQ  
charter 營業執照   X  jPPgI  
chartered accountant 會計師   j\I{
pW-  
chattles 動產   a*hWODYn  
check 支票   >Bw<THx  
che stub 支票存根   %w$\v"^_Y  
closed account 己結清賬戶   z`
}<mY E  
closing 結算   h+\+9^l6|  
closing entries 結賬紀錄   :D|5E
>o(  
closing stock 期末存貨   Ru&>8Ln0  
closing the book 結賬   )a7nr<)aU  
columnar journal 多欄日記賬   "=0(a)01p:  
combination 聯合   AfAlDM'  
commission 佣金   )7aUDsu>4  
commodity 商品   \X*Es.;|x  
common stock 普通股   thU9s%,  
company 公司   6
D\$K  
compensation 賠償   dCb7sqJ%  
compound interest 複利   X[SdDYMY  
consignee 承銷人   U}
yq*$N  
consignment 寄銷   7I$~E  
consignor 寄銷人   ]\JLlQ}#H  
consolidated balance sheet 合併資產負債表   +UM%6Z=+  
consolidated profit and loss account 合併損益表   u?Uu>9@Z  
consolidation 合併   8mm]>u$  
construction cost 營建成本   #NyfE|MKBC  
construction revenue 營建收入   iJ&jg`"=F  
contract 合同   sQ}E4Iq1#S  
control account 統制賬戶   2FVO@D  
copyright 版權   X7~^D[X  
corporation 公司   +QW|8b  
cost 成本   =#Z+WD-E  
cost accounting 成本會計   3|0wD
:Dy  
cost of labour 勞工成本   m ?e::W  
cost of production 生產成本   )ep1`n-  
cost of manufacture 製造成本   94}y,\S~  
cost of sales 銷貨成本   Pf:;iXH?  
cost price 成本價格   8}?wi[T  
credit 貸方   v[2N-  
credit note 收款通知單   `DFo:w!k  
creditor 債權人   +:_;K_h  
crossed check 橫線支票   ^$AJV%3wI  
current account 往來活期賬戶   RxYC]R^78  
current asset 流動資產   FokSg[)5  
current liability 流動負債   hh[@q
*C  
current profit and loss 本期損益   yno X=#`  
debit 借方   9*2Q'z}_  
debt 債務   .WVIdVO7  
debtor 債務人   hDf!l$e.  
deed 契據   E)iX`Xq|0{  
deferred assets 遞延資產   LTTMxiq[*  
deferred liabilities 遞延負債   ]~@
uStHn  
delivery 交貨   .Cu0G1  
delivery expense 送貨費   re xMS  
delivery order 出貨單   U1)!X@F{  
demand draft 即期匯票   D=jtXQF  
demand note 即期票據   vNQ|tmn  
demurrage charge 延期費   RgD%pNhI  
deposit 存款   )B9/P>c  
deposit slip 存款單   >H,5MM!  
depreciation 折舊   FmhT^   
direct cost 直接成本   @x@wo9<Fc  
direct labour 直接人工   emMk*l,  
director 董事   4d8}g25C  
discount 折扣   ^Z+p_;J$p  
discount on purchase 進貨折扣   (-Qr.t_B`  
   98Y1-Z^ .