[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。   (U_wp's  
H }B2A"  
acceptance 承兌   #>XeR>T  
account 賬戶   6Etss!_  
accountant 會計員   \
@8*TS  
accounting 會計   D,E$_0  
accounting system 會計制度   z(rK^RT  
accounts payable 應付賬款   P,U$ %C!  
accounts receivable 應收賬款   5y040 N-  
accumulated profits 累積利益   %EWq2'/5  
adjusting entry ?#123;整記錄   `[OXVs,7"  
adjustment ?#123;整   ifvU"l  
administration expense 管理費用   ODek%0=  
advances 預付   +v!v[qn  
advertising expense 廣告費   '
bC]M3P  
agency 代理   'g~@"9'oe  
agent 代理人   McP~}"!^  
agreement 契約   R3Ee%0QK  
allotments 分配數   0 7\02f  
allowance 津貼   |/*pT1(&  
amalgamation 合併  
(_U^  
amortization 攤銷   ]x@~-I )  
amortized cost 應攤成本   $ o" L;j  
annuities 年金   c_Tzyh7l4  
applied cost 已分配成本   O)1E$#~  
applied expense 已分配費用   j %H`0  
applied manufacturing expense 己分配製造費用   VXwPdMy*L  
apportioned charge 攤派費用   S~> 5INud  
appreciation 漲價  
Mc:bU  
article of association 公司章程   v&r=-}z2!  
assessment 課稅   rFfy#
e  
assets 資產   0E1=W6UZ  
attorney fee 律師費   .&PzkqWZ  
audit 審計   ikIzhUWE  
auditor 審計員   d
/lffNS=  
average 平均數   rnH}#u+  
average cost 平均成本   FQ!Oxlq,Q  
bad debt 壞賬   gB >pd?d  
balance 餘額   <6R"h -u"  
balance sheet 資產負債表   ami09JHy  
bank account 銀行賬戶   S/fW/W*/}  
bank balance 銀行結存   ED/FlL{  
bank charge 銀行手續費   AEqq1A
 
bank deposit 銀行存款   pC
^2Rzf  
bank discount 銀行貼現   / gu3@@h  
bank draft 銀行匯票   {_(+>v"eJ  
bank loan 銀行借款   Hd374U<8]T  
bank overdraft 銀行透支   rREzM)GA  
bankers acceptance 銀行承兌   $kl$D"*0  
bankruptcy 破產   [
@|be.g  
bearer 持票人   !k-` eJ|  
beneficiary 受益人   EHhd;,;O  
bequest 遺產   OX^3Q:Z=  
bill 票據   m8HYWzN  
bill of exchange 匯票   YZ**;"<G  
bill of lading 提單   ~#Aa Ldq  
bills discounted 貼現票據   ]F+K|X9-  
bills payable 應付票據   GI_DhU]~)  
bills receivable 應收票據   tr=@+WHp  
board of directors 董事會   |xeE3,8  
bonds 債券   cgN>3cE  
bonus 紅利   ?:/|d\,7@  
book value 賬面價值   c3#q0Ma  
bookkeeper 簿記員   .8(%4ejJ(  
bookkeeping 簿記   [e1L{_*l  
branch office general ledger 支店往來賬戶   )x[HuIRaa  
broker 經紀人   <xqba4O  
brought down 接前   5(#-)rlGj  
brought forward 接上頁   /AR]dcL@76  
budget 預算   Q;w
B{vr$  
by-product 副產品   ]Uh1l.O  
by-product sales 副產品銷售   [O1|75  
capital 股本   KoF iQ?  
capital income 資本收益   eO[c lB  
capital outlay 資本支出   M _(2sq  
capital stock 股本   :1MMa6  
capital stock certificate 股票   DEtf(lW_  
carried down 移後  
4 |f}F
 
carried forward 移下頁   V.2[ F|P;3  
cash 現金   w~LU\Ct  
cash account 現金賬戶   xqv[? ?  
cash in bank 存銀行現金   wDw<KU1UK  
cash on delivery 交貨收款   @c]Xh:I  
cash on hand 庫存現金   6pm~sD  
cash payment 現金支付   {i;6vRr  
cash purchase 現購   jyQVSQs  
cash sale 現沽   ]| WA#8_|  
cashier 出?#123;員   !Rqx2Q  
cashiers check 本票   ~- <:+9m  
certificate of deposit 存款單折   75AslL?t  
certificate of indebtedness 借據   "i%jQL'.  
certified check 保付支票   $ S~%KsC  
certified public accountant 會計師   pBU]=[M0  
charges 費用   tT-=hDw  
charge for remittances 匯水手續費   jCQho-1 QN  
charter 營業執照   _-TOeP8#94  
chartered accountant 會計師   _lT0Hu  
chattles 動產   q~h:<,5  
check 支票   lwJipIO  
che stub 支票存根   .eY`Ri<3t  
closed account 己結清賬戶   +nQ!4  
closing 結算    Q;20T  
closing entries 結賬紀錄   c,$mWTC  
closing stock 期末存貨   W>$BF[x!{  
closing the book 結賬   sOQcx\dK  
columnar journal 多欄日記賬   t:T?7-XIE  
combination 聯合   (yGQa5v  
commission 佣金   [g
ZDQcU  
commodity 商品   Abf1"#YImy  
common stock 普通股   j+Zt.KXjT  
company 公司   F`srE6H  
compensation 賠償  
F[]&1  
compound interest 複利   )eq}MaW+j  
consignee 承銷人   jsZY{s=  
consignment 寄銷   n$W"=Z;`  
consignor 寄銷人   MS{{R+&  
consolidated balance sheet 合併資產負債表   \JU{xQMB  
consolidated profit and loss account 合併損益表   lsFfb'>  
consolidation 合併   Tq#<Po $  
construction cost 營建成本   Azn:_4O  
construction revenue 營建收入   d$[8w/5Of  
contract 合同   ^aptLJF  
control account 統制賬戶   5~[N/Gl  
copyright 版權   : H\&2/j  
corporation 公司   ugxw!cj  
cost 成本   = t-fYV  
cost accounting 成本會計   ttj2b$M,  
cost of labour 勞工成本   _[JkJwPTx  
cost of production 生產成本   T.2ZBG~|[  
cost of manufacture 製造成本   Ut_mr b+W  
cost of sales 銷貨成本   ZqP7@fO_%  
cost price 成本價格   <m1sSghg  
credit 貸方   n^Vxi;F  
credit note 收款通知單   EzpwGNfz}  
creditor 債權人   J#(,0h  
crossed check 橫線支票   ]#5^&w)'  
current account 往來活期賬戶   `j:M)2:*y  
current asset 流動資產   LU(%K{9  
current liability 流動負債   O#G| ~'.,  
current profit and loss 本期損益   4 l1 i>_R  
debit 借方   <soj&f+  
debt 債務   8Z!*[c>K-?  
debtor 債務人   @> :i-5  
deed 契據   ]>vf9]  
deferred assets 遞延資產   <`+zvUx^?  
deferred liabilities 遞延負債   $+TYvA'N  
delivery 交貨   ls]H6z*q  
delivery expense 送貨費   bP03G=`6w  
delivery order 出貨單   (H1lqlVWV#  
demand draft 即期匯票   doH2R@  
demand note 即期票據   B.6`cM^  
demurrage charge 延期費   3cHtf  
deposit 存款   >fbo r'|  
deposit slip 存款單   [rot  
depreciation 折舊   gD1+]am  
direct cost 直接成本   ~v\hIm3=m  
direct labour 直接人工   48k7/w\  
director 董事   qu
RPg
)
 
discount 折扣   - `4Ty*K  
discount on purchase 進貨折扣   O% VA)<  
   0T0/fg(o