[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。   4E=v)C'  
Mkk.8AjC|  
acceptance 承兌   {en'8kS  
account 賬戶   _]4p51r0  
accountant 會計員   vFntzN>#  
accounting 會計   >|kD(}Axf  
accounting system 會計制度   8Ala31   
accounts payable 應付賬款   *.|%uf.  
accounts receivable 應收賬款   v]F4o1ckk  
accumulated profits 累積利益   bl^Ihza  
adjusting entry ?#123;整記錄   0<~~0US  
adjustment ?#123;整   !1=OaOT  
administration expense 管理費用   Q#H"Se  
advances 預付   ~).D\Q\  
advertising expense 廣告費   pUqC88*j  
agency 代理   ^ `Ozw^~  
agent 代理人   *OFG3uM  
agreement 契約   =VuSi(d;e{  
allotments 分配數   J({D~
 
allowance 津貼   8/dMvAB1So  
amalgamation 合併   2y^: T'p  
amortization 攤銷   hd9HM5{p  
amortized cost 應攤成本   04;s@\yX4  
annuities 年金   Pm/i,T6&\  
applied cost 已分配成本   a0sz$u  
applied expense 已分配費用   U6@c)_* <  
applied manufacturing expense 己分配製造費用   Fl=H5HR  
apportioned charge 攤派費用   Ta?}n^V?;  
appreciation 漲價   Z8xB a0  
article of association 公司章程   Z)E)-2U$@  
assessment 課稅   <Jhd%O
 
assets 資產   jD9u(qAlH  
attorney fee 律師費   |JYb4J4Ni  
audit 審計   9N9&y^SmD  
auditor 審計員   qq&U)-`  
average 平均數   J}xM+l7uY  
average cost 平均成本   ySO\9#Ho  
bad debt 壞賬   f2IH2^)P  
balance 餘額   nD*iSb*  
balance sheet 資產負債表   >iOf3I-ATt  
bank account 銀行賬戶   <YFDS;b|  
bank balance 銀行結存   * CR#D}F  
bank charge 銀行手續費   /C
sP@f_Gw  
bank deposit 銀行存款   >;c);|'}q  
bank discount 銀行貼現   oxc;DfJ_  
bank draft 銀行匯票   klm>/MXI`  
bank loan 銀行借款   Hm'"I!jyO  
bank overdraft 銀行透支   Dbn344s  
bankers acceptance 銀行承兌   {j>a_]dTVX  
bankruptcy 破產   ZJBb%d1;  
bearer 持票人   e~lFjr]  
beneficiary 受益人   \~%+)a%%  
bequest 遺產   K}@rte  
bill 票據   23^>#b7st  
bill of exchange 匯票   \Yr*x7!  
bill of lading 提單   'A:Y&w"r  
bills discounted 貼現票據   %`5(
SC].  
bills payable 應付票據   lF!
PiL  
bills receivable 應收票據   /&#y-D_  
board of directors 董事會   Zc~ 7R`v7}  
bonds 債券   iXnXZ|M  
bonus 紅利   OmWEa  
book value 賬面價值   ~-7/9$ay5  
bookkeeper 簿記員   !s=$UC  
bookkeeping 簿記   08nh y[  
branch office general ledger 支店往來賬戶   VR>!Ch  
broker 經紀人   Pqya%j  
brought down 接前   > U?\WgE$  
brought forward 接上頁   $"/l*H\h  
budget 預算   
=figat  
by-product 副產品   KZ 7B2  
by-product sales 副產品銷售   "{D/a7]lC  
capital 股本   H;nzo3x  
capital income 資本收益   mgx|5Otg  
capital outlay 資本支出   MZh.Xo  
capital stock 股本   u5}:[4N%I  
capital stock certificate 股票   o-RZwufZ`  
carried down 移後   C
b{D[  
carried forward 移下頁   c%doNY9Q  
cash 現金   n&;JW6VQS  
cash account 現金賬戶   .2JZ
7  
cash in bank 存銀行現金   _r3Y$^!U  
cash on delivery 交貨收款   iw,u
wh|L  
cash on hand 庫存現金   1sj7]G]`
k  
cash payment 現金支付   }}TPu8Rl  
cash purchase 現購   4%r?(C0x  
cash sale 現沽   5 [~HL_u;,  
cashier 出?#123;員   '/HShS!d  
cashiers check 本票   L.@$rFhA  
certificate of deposit 存款單折   j? BL8E'   
certificate of indebtedness 借據   |(%<FY$  
certified check 保付支票   fW2NYQP$:  
certified public accountant 會計師   Cu#n5SF*  
charges 費用   #h=V@Dh  
charge for remittances 匯水手續費   Q"FN"uQ}x  
charter 營業執照   wL),/i&<  
chartered accountant 會計師   .Bl:hk\  
chattles 動產   h7E?7nR  
check 支票   G^d3$7  
che stub 支票存根   Qt4mg?X/  
closed account 己結清賬戶   y{mt *VA4  
closing 結算   y+iRZ%V^  
closing entries 結賬紀錄   md{nHX&  
closing stock 期末存貨   ZXQ5fBx  
closing the book 結賬   a.%ps:  
columnar journal 多欄日記賬   =_k  
combination 聯合   5"nq h}5  
commission 佣金   &{8:XJe*,%  
commodity 商品   2K>1,[C'Z  
common stock 普通股   jq )Bj#'7  
company 公司   A` _d
j}UF  
compensation 賠償   _\+]/rY9o  
compound interest 複利   Jp"29 )w  
consignee 承銷人   M(+Pd_c6  
consignment 寄銷   J(# 6Cld`c  
consignor 寄銷人   9~~NxWY%x  
consolidated balance sheet 合併資產負債表   PzKTEYJL  
consolidated profit and loss account 合併損益表   s&nat4{B  
consolidation 合併   D@uVb4uK  
construction cost 營建成本   72~L ?  
construction revenue 營建收入   :& Dv!z  
contract 合同   V6dq8Z"h  
control account 統制賬戶   Nut&g"u2  
copyright 版權   ir .RO7f  
corporation 公司   0a :oC(Ak  
cost 成本   ^?Xs!kJP  
cost accounting 成本會計   [G8EX3  
cost of labour 勞工成本   Lm}.+.O~d  
cost of production 生產成本   Fvk=
6$d2  
cost of manufacture 製造成本   PR|z -T  
cost of sales 銷貨成本   
>C_G~R  
cost price 成本價格   Tfh2 >  
credit 貸方   }@6Ze$>  
credit note 收款通知單   M2c
Gr  
creditor 債權人   hA 5p'a+K  
crossed check 橫線支票   =|AYT6z,  
current account 往來活期賬戶   P@UE.0NYX  
current asset 流動資產   =!SV;^-q  
current liability 流動負債   | I:@:  
current profit and loss 本期損益   DQ+6VPc^o  
debit 借方   (Nc~l ^a  
debt 債務   xDw~n (*  
debtor 債務人   wyX3qH  
deed 契據   JqO1 a?H  
deferred assets 遞延資產   tUH?N/qn  
deferred liabilities 遞延負債   rGNa[1{kRs  
delivery 交貨   7Q|<6210  
delivery expense 送貨費   8'@5X-nD  
delivery order 出貨單   }h Wv
p  
demand draft 即期匯票   grE(8M  
demand note 即期票據   >#:SJ?)`T  
demurrage charge 延期費   ?0:]%t18  
deposit 存款   u_NLgM7*  
deposit slip 存款單   ~3M4F^  
depreciation 折舊  
39O rY  
direct cost 直接成本   pqO0M]}  
direct labour 直接人工   QBGm)h?=  
director 董事   m
mJnE  
discount 折扣   M *w{Pj U  
discount on purchase 進貨折扣   RgV3,z  
   }kQ{T:q4