[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。   %m{U& -(l@  
i;PL\Er:tX  
acceptance 承兌   4y
}"Hy  
account 賬戶   MVCl.o  
accountant 會計員   .wrL3z_  
accounting 會計   }i!pL(8 ;  
accounting system 會計制度   Z<b"`ty.  
accounts payable 應付賬款   T_<BVM  
accounts receivable 應收賬款   pN[0YmY#  
accumulated profits 累積利益   V_U'P>_I  
adjusting entry ?#123;整記錄   r!N]$lB  
adjustment ?#123;整   RAs 0]K  
administration expense 管理費用   _DPOyR2  
advances 預付   2_QN&o ~h  
advertising expense 廣告費   -qV{WZHp  
agency 代理   &ogt2<1W  
agent 代理人   ^b?2N/m@  
agreement 契約   j%Y\A~DV  
allotments 分配數   Ja^ 5?Ar|  
allowance 津貼   YJ7V`Np  
amalgamation 合併   u3tZ[Y2 c  
amortization 攤銷   0>6DSQq~t(  
amortized cost 應攤成本   }ublR&zlp
 
annuities 年金   ?Ce#BwQ>  
applied cost 已分配成本   )E7 FA|  
applied expense 已分配費用   X}4}&  
applied manufacturing expense 己分配製造費用   \6 j^kY=  
apportioned charge 攤派費用   N1 --~e  
appreciation 漲價   jkrx]`A{~  
article of association 公司章程   w5~i^x  
assessment 課稅  
s0LA^2U  
assets 資產   `kBnSio~  
attorney fee 律師費   |@VF.)_  
audit 審計   @y~P& HUN  
auditor 審計員   FJM;X-UOY  
average 平均數    msTB'0  
average cost 平均成本   [!*xO?yCJ  
bad debt 壞賬   M7y|EB))  
balance 餘額   %EbiMo ]3B  
balance sheet 資產負債表   p_terD:  
bank account 銀行賬戶   f_r0})  
bank balance 銀行結存   T.?k>Ak  
bank charge 銀行手續費   Fq,N  
bank deposit 銀行存款   q
7]>i!A  
bank discount 銀行貼現   m24v@?*  
bank draft 銀行匯票   \MYU<6{u  
bank loan 銀行借款   %|Hp Bs#'  
bank overdraft 銀行透支   -]"T^wib  
bankers acceptance 銀行承兌   : 1)}Epo,  
bankruptcy 破產   ^o<[. )  
bearer 持票人   $@[)nvV\  
beneficiary 受益人   p%RUHN3G[  
bequest 遺產   KXBL eR&^  
bill 票據   #+sF`qR,  
bill of exchange 匯票   jqoPLbxT
 
bill of lading 提單   c]m! G'L_/  
bills discounted 貼現票據   =&NOHT>  
bills payable 應付票據   .;Y x*]  
bills receivable 應收票據   /(6zsq'v|  
board of directors 董事會   wa3F  
bonds 債券   B%b_/ F]e  
bonus 紅利   6mG3fMih.  
book value 賬面價值   (.^8^uc7X  
bookkeeper 簿記員   |_pl;&;:  
bookkeeping 簿記   L DX
*<(  
branch office general ledger 支店往來賬戶   1MQ/r*(  
broker 經紀人   Yw"P)Zp  
brought down 接前   j 2}
v}  
brought forward 接上頁   :0Te4UE;P7  
budget 預算   i!~>\r\6\  
by-product 副產品   GgdlVi 2  
by-product sales 副產品銷售   dK # h<q1  
capital 股本   X ]s"5ju|t  
capital income 資本收益   1mUTtYU  
capital outlay 資本支出   qC j*>D  
capital stock 股本   cF.m b*$K  
capital stock certificate 股票   E%*AXkJ'dZ  
carried down 移後   @\!!t{y  
carried forward 移下頁   Y+|PY? ~  
cash 現金   bXl 8v  
cash account 現金賬戶   %]jQ48^R  
cash in bank 存銀行現金   #S?c ;3-  
cash on delivery 交貨收款   46ChMTt  
cash on hand 庫存現金   0eA5zFU7  
cash payment 現金支付   IA4+ad'\E  
cash purchase 現購   y&rY0bm  
cash sale 現沽   hDtKnF  
cashier 出?#123;員   3}4#I_<$F@  
cashiers check 本票   ,P{HE8.  
certificate of deposit 存款單折   I@ PJl  
certificate of indebtedness 借據   TzY!D*%z  
certified check 保付支票   s`Vf+l0  
certified public accountant 會計師   SKxe3  
charges 費用   h]}`@M"  
charge for remittances 匯水手續費   @zs1>\J7  
charter 營業執照   !fZ
LQc  
chartered accountant 會計師   qhxC 5f4Z  
chattles 動產   @W)/\AZ3  
check 支票   (w2(qT&O  
che stub 支票存根   ((9YG  
closed account 己結清賬戶   00qZw?%K  
closing 結算   Vj7Hgc-,  
closing entries 結賬紀錄   K{FhT9R'  
closing stock 期末存貨   ?H0m<jO8~  
closing the book 結賬   | XLFV  
columnar journal 多欄日記賬   IDmsz  
combination 聯合   "i''Ui\H  
commission 佣金   65"uD7;  
commodity 商品   Gbx";Y8  
common stock 普通股   !&0a<~Wi  
company 公司   4(sttd_  
compensation 賠償   g 2#F _  
compound interest 複利   u2,H ]-  
consignee 承銷人   a(!3Afi  
consignment 寄銷   LO}z)j~W  
consignor 寄銷人   ,Z4^'1{D  
consolidated balance sheet 合併資產負債表   7uA\&/ ,  
consolidated profit and loss account 合併損益表   i"fCpkAP  
consolidation 合併   uf?b%:A  
construction cost 營建成本   NCxn^$/+>9  
construction revenue 營建收入   3 9yz~  
contract 合同   g`.{K"N>!  
control account 統制賬戶   Y`=z.D{  
copyright 版權    I9 Om#m  
corporation 公司   L, %Z9  
cost 成本   w?/f Zx  
cost accounting 成本會計   G)4SWu0<t  
cost of labour 勞工成本   Wa{%0inZ  
cost of production 生產成本   \086O9  
cost of manufacture 製造成本   )?9\$^I  
cost of sales 銷貨成本   2i"HqAB  
cost price 成本價格   J2=*-O:  
credit 貸方   u:eW0Ows"  
credit note 收款通知單   L3g9b53\  
creditor 債權人   - UTV:^  
crossed check 橫線支票   Bj+wayMi  
current account 往來活期賬戶   Ki63Ox^O  
current asset 流動資產   h/{8bC@bi  
current liability 流動負債   "bi !=  
current profit and loss 本期損益   fxOE]d8v  
debit 借方   m"q/,}DR  
debt 債務   uh1S 7!^  
debtor 債務人   K
DX$.$#  
deed 契據   -2z,cj&E{  
deferred assets 遞延資產   n'Bmz  
deferred liabilities 遞延負債   .2/,XwIr  
delivery 交貨   ;i}i5yv2  
delivery expense 送貨費   <(Tiazg  
delivery order 出貨單   a/QIJ*0  
demand draft 即期匯票   J/= +r0c  
demand note 即期票據   s?5 d  
demurrage charge 延期費   S>(z\`1qm  
deposit 存款   6G$/NW=L  
deposit slip 存款單   *qbRP"#[$  
depreciation 折舊   ([1=>Jw"  
direct cost 直接成本   GIK u  
direct labour 直接人工   T4vogoy  
director 董事   Q^vGj</u  
discount 折扣   va@XbUC  
discount on purchase 進貨折扣    w}"!l G  
   @{'o#EJY