[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。   ;5|EpoM  
(x^|  
acceptance 承兌   |(P;2q4>  
account 賬戶   C(0Iv[~y/  
accountant 會計員   Zj7XmkL  
accounting 會計   <aHt6s'  
accounting system 會計制度   &vF"I'V  
accounts payable 應付賬款   I@S<D"af  
accounts receivable 應收賬款   `
p?E{k.N  
accumulated profits 累積利益   #wjBMR%  
adjusting entry ?#123;整記錄   a;S^<8  
adjustment ?#123;整   wKeqR$  
administration expense 管理費用   -mkync3  
advances 預付   {f&ga  
advertising expense 廣告費   V[xy9L[#  
agency 代理   ?0(B;[xEJ  
agent 代理人   ibuI/VDF  
agreement 契約   =5|5j!
i=q  
allotments 分配數   7}x-( {bqy  
allowance 津貼   ]s -6GT  
amalgamation 合併   Ur-^X(nL  
amortization 攤銷   ;p_X7N  
amortized cost 應攤成本   *"CvB{XF&Z  
annuities 年金   "/'=gE  
applied cost 已分配成本   YQ)m?=+J  
applied expense 已分配費用    K?tk&0  
applied manufacturing expense 己分配製造費用   e"CLhaT  
apportioned charge 攤派費用   `/AzX *`  
appreciation 漲價   Na6z,TW  
article of association 公司章程   !qpu /  
assessment 課稅   \fz j fZ1n  
assets 資產   lX4p'R-h  
attorney fee 律師費   -&EmEXs%  
audit 審計   *Z:PB%d5  
auditor 審計員   !:t9{z{Ixg  
average 平均數   'oHR4O*  
average cost 平均成本   X2uX+}h*tA  
bad debt 壞賬   3PA'Uk"5Z  
balance 餘額   W$JA4O>b  
balance sheet 資產負債表   uf^:3{1  
bank account 銀行賬戶   Ds X>xzM  
bank balance 銀行結存   K(d!0S  
bank charge 銀行手續費   ?W n(ciO  
bank deposit 銀行存款   ^8
m+*t  
bank discount 銀行貼現   RrHnDO'  
bank draft 銀行匯票   ??m7xH5u1  
bank loan 銀行借款   E%^28}dN  
bank overdraft 銀行透支   mb/[2y<  
bankers acceptance 銀行承兌   ! -c*lb  
bankruptcy 破產   ':V_V. :  
bearer 持票人   F&*M$@u5  
beneficiary 受益人   3I5WD
uq  
bequest 遺產   X4$e2f  
bill 票據   n{t',r50  
bill of exchange 匯票   YP<]f>SBt  
bill of lading 提單   y2R=%EFh6  
bills discounted 貼現票據   faq K D:  
bills payable 應付票據   gxOmbQt@;  
bills receivable 應收票據   +*J4q5;E[?  
board of directors 董事會   BB.TrQM.#  
bonds 債券   ^JtHTLH
L=  
bonus 紅利   \`zG`f  
book value 賬面價值   .e"Qv*[^  
bookkeeper 簿記員   r(i)9RI+(  
bookkeeping 簿記   #'x?)AS  
branch office general ledger 支店往來賬戶   j>*SJtq7  
broker 經紀人   $t$f1?  
brought down 接前   g8+,wSE  
brought forward 接上頁   4QF
OO sNp  
budget 預算   ku
;nVV  
by-product 副產品   5uo(z,WLR  
by-product sales 副產品銷售   =BS'oBn^6  
capital 股本   w.aFaR)04  
capital income 資本收益  
A fN   
capital outlay 資本支出   g&TCff  
capital stock 股本   dCP Tpm  
capital stock certificate 股票   0xUj#)  
carried down 移後   l :Nxl  
carried forward 移下頁   0NtsFPO  
cash 現金   o'7ju~0L  
cash account 現金賬戶   [\9
(@Bx  
cash in bank 存銀行現金   ]zU<=b@  
cash on delivery 交貨收款   9'q/&uH  
cash on hand 庫存現金   ;lH,bX~5  
cash payment 現金支付   P$/A!r  
cash purchase 現購   E$tk1SVo  
cash sale 現沽    hu(K!>{  
cashier 出?#123;員   :5M}Iz7  
cashiers check 本票   H}V*<mgw  
certificate of deposit 存款單折   m]d6@"Z.  
certificate of indebtedness 借據   8.Ef5-m  
certified check 保付支票   0~b6 wuFl  
certified public accountant 會計師   ~e<'t4  
charges 費用   'uACoME@  
charge for remittances 匯水手續費   b*F~%K^i$  
charter 營業執照   y/I~x+y  
chartered accountant 會計師   zXPJ;^Xxa  
chattles 動產   Qz)8eIO:  
check 支票   l;}7A,u  
che stub 支票存根   %4|}&,%%r  
closed account 己結清賬戶   D2:a  
closing 結算   Zmbz-##HQ  
closing entries 結賬紀錄   +wW  
closing stock 期末存貨   R}X_2""  
closing the book 結賬   %[\x%m)  
columnar journal 多欄日記賬   Xb@z7X
#O!  
combination 聯合   06 Esc^D  
commission 佣金   *<1x:PR  
commodity 商品   9=~H6(m>  
common stock 普通股   *DCNu{6  
company 公司   ENXW#{N.v  
compensation 賠償   y8*@dRrq  
compound interest 複利   n+\Cw`'<H  
consignee 承銷人   bC4*w O  
consignment 寄銷   {9.~]dI|L  
consignor 寄銷人   - )a_ub  
consolidated balance sheet 合併資產負債表   Be>c)90bO_  
consolidated profit and loss account 合併損益表   *CY
6 a  
consolidation 合併   $ lsRg:J  
construction cost 營建成本   (zJ$oRq  
construction revenue 營建收入   f+TBs_   
contract 合同   5?{ >9j5  
control account 統制賬戶   h[je_^5  
copyright 版權   -?w v}o  
corporation 公司   tct5*.|  
cost 成本   D*T$ v   
cost accounting 成本會計   />^`*e_  
cost of labour 勞工成本   JIbzh?$aD  
cost of production 生產成本   2mG&@
E  
cost of manufacture 製造成本   K~y9zF{  
cost of sales 銷貨成本   _ U8OIXN  
cost price 成本價格   {`Fx~w;i  
credit 貸方   f-v ND'@  
credit note 收款通知單   v`+n`DT  
creditor 債權人   ^ ,Y~M_=  
crossed check 橫線支票   Q$.V:#  
current account 往來活期賬戶   Q0q)n=i}]  
current asset 流動資產   ??zABV  
current liability 流動負債   K!- &Zv  
current profit and loss 本期損益   dy6F+V\DG  
debit 借方   !w#ru?L{  
debt 債務   -4y)qGb*?  
debtor 債務人   RSPRfYU/  
deed 契據   z@%/r~?|  
deferred assets 遞延資產   }OP%p/eY  
deferred liabilities 遞延負債   ^{fi^lL=  
delivery 交貨   9B#)h)h(=  
delivery expense 送貨費   g=oeS%>E  
delivery order 出貨單   )0n29  
demand draft 即期匯票   ))CXjwLj;  
demand note 即期票據   *<.WL"Qhl  
demurrage charge 延期費   {*<O"|v  
deposit 存款   rq'##`H  
deposit slip 存款單   -@ UN]K  
depreciation 折舊   zy5s$f1IA  
direct cost 直接成本   /Hj I=263  
direct labour 直接人工   P$(WdVG  
director 董事   5}X
<(q(  
discount 折扣   fbHW
Bb  
discount on purchase 進貨折扣   TRySl5jx@  
   @wEKCn|}o