[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。   cb /Q<i  
'JMW.;Lh?X  
acceptance 承兌   {IJ;)<>&VE  
account 賬戶   %US&`BT!  
accountant 會計員   E SRj<p%W  
accounting 會計   o@zx
zZWg  
accounting system 會計制度   9y*] {IY  
accounts payable 應付賬款   Pl/ dUt_  
accounts receivable 應收賬款   oL@-<;zKO  
accumulated profits 累積利益   vd[7Pxe  
adjusting entry ?#123;整記錄   bwXeEA@{  
adjustment ?#123;整   /ovVS6Ai  
administration expense 管理費用   Dhn7N8(LF!  
advances 預付   '-%1ILK$3r  
advertising expense 廣告費   ML905n u  
agency 代理   q-<DYVG+  
agent 代理人   .g*N+T6O  
agreement 契約   ?"9h-g3`x}  
allotments 分配數   UA8hYWRP  
allowance 津貼   3@I0j/1#k1  
amalgamation 合併   BS##n
S-[  
amortization 攤銷   ,XO@ZBOM  
amortized cost 應攤成本   2/*u$~  
annuities 年金   R7Y_ 7@p  
applied cost 已分配成本   JLE&nbKS  
applied expense 已分配費用   tdH[e0x B  
applied manufacturing expense 己分配製造費用   9O3#d  
apportioned charge 攤派費用   r&E  gP  
appreciation 漲價   c9-$^yno  
article of association 公司章程   !
#)t<9]fv  
assessment 課稅   `HRL .uX  
assets 資產   >4X2uNbZS  
attorney fee 律師費   }:IIk-JoC  
audit 審計   RJW O h  
auditor 審計員   ,~d0R4)  
average 平均數   &!CVF  
average cost 平均成本   4[$:KGh3  
bad debt 壞賬   ki'$P.v{$w  
balance 餘額   \ZLi Y  
balance sheet 資產負債表   U*r54
AyP  
bank account 銀行賬戶   1<BKTMBq?{  
bank balance 銀行結存   {Ge{@1  
bank charge 銀行手續費   wN!\$i@E:  
bank deposit 銀行存款   (+|+ELfqW  
bank discount 銀行貼現   $IE}fgA@5  
bank draft 銀行匯票   uslu-|b!%  
bank loan 銀行借款   A7X a  
bank overdraft 銀行透支   TWpw/osW  
bankers acceptance 銀行承兌   Y bP @  
bankruptcy 破產   L\2"1%8Wj  
bearer 持票人   s-"KABE
E  
beneficiary 受益人   ] ]U)wg  
bequest 遺產   Nbpn"*L,  
bill 票據   6j|Ncv  
bill of exchange 匯票   @njNP^'Kx  
bill of lading 提單   s6|'s
<x"j  
bills discounted 貼現票據   3}H{4]*%_  
bills payable 應付票據   .|O T#"LP  
bills receivable 應收票據   d{7ZO#E  
board of directors 董事會   E#KZZ lbx  
bonds 債券   {^dq7!  
bonus 紅利   q%4X1 W  
book value 賬面價值   "bhK%N;  
bookkeeper 簿記員   H d|p@$I  
bookkeeping 簿記   n|{K_! f  
branch office general ledger 支店往來賬戶   B r#{  
broker 經紀人   z{W Cw  
brought down 接前   {nKw<F2  
brought forward 接上頁   M1/d
7d  
budget 預算   KHAc!4lA  
by-product 副產品   J>A9]%M  
by-product sales 副產品銷售   3*h"B$g!  
capital 股本   a}%f+`z  
capital income 資本收益   \\dUp>1=  
capital outlay 資本支出   x:FZEyalG  
capital stock 股本   8 MO-QO  
capital stock certificate 股票   &gp&i?%X9b  
carried down 移後   Q6HJ+H-Ub  
carried forward 移下頁   Jo {:]:  
cash 現金   h <4`|Bg+  
cash account 現金賬戶   &+#5gii1i  
cash in bank 存銀行現金   SI!A?34  
cash on delivery 交貨收款   gQPw+0w  
cash on hand 庫存現金   \n[kzi7  
cash payment 現金支付   5pJe`}O4  
cash purchase 現購   a.V5fl0?I@  
cash sale 現沽   gq?7O<  
cashier 出?#123;員   ov_l)vt  
cashiers check 本票   V?M(exN  
certificate of deposit 存款單折   q-`&C  
certificate of indebtedness 借據   s0iG|vw  
certified check 保付支票   =cEsv&i  
certified public accountant 會計師   Fx:38Ae  
charges 費用   s\;/U|P_  
charge for remittances 匯水手續費   -0^]:  
charter 營業執照   _qa]T'8  
chartered accountant 會計師   +.!D>U$)}  
chattles 動產   v[Q)L! J1  
check 支票   r?/Uu &  
che stub 支票存根   WutPy_L<  
closed account 己結清賬戶   VL*KBJ  
closing 結算   NBPP?\1  
closing entries 結賬紀錄   WML--<dU  
closing stock 期末存貨   .P1WY  
closing the book 結賬   9ngx kOGx  
columnar journal 多欄日記賬   #s{^fUN6  
combination 聯合   +4:eb)e  
commission 佣金   {32 m&a  
commodity 商品   1d< b\P0  
common stock 普通股   Rf!v{\  
company 公司   ;dzL9P9IU  
compensation 賠償   jfMkN  
compound interest 複利   ?h[HC"V/2  
consignee 承銷人   )
kWxp  
consignment 寄銷   w1tM !4r  
consignor 寄銷人   J1G}l5N  
consolidated balance sheet 合併資產負債表   qSNCBn '  
consolidated profit and loss account 合併損益表   \E?3nQM  
consolidation 合併   NA0
nF8ek  
construction cost 營建成本   X]=eC6M}:V  
construction revenue 營建收入   OInl?_,,T#  
contract 合同   =Ydrct  
control account 統制賬戶   !'N@ZZ  
copyright 版權   #^L&H oo6  
corporation 公司   vxZ'-&;t  
cost 成本   B$g\;$G  
cost accounting 成本會計   @S@VsgQ%3Z  
cost of labour 勞工成本   _{jC?rzb  
cost of production 生產成本   ^.6yzlY  
cost of manufacture 製造成本   wY<s  
cost of sales 銷貨成本   r &.~ {  
cost price 成本價格   9qftMDLZJ\  
credit 貸方   t"4* ]S  
credit note 收款通知單   #uU(G\^T  
creditor 債權人   (vG*)a  
crossed check 橫線支票   #KiJ{w'  
current account 往來活期賬戶   #%[;vK  
current asset 流動資產   K;6#v%  
current liability 流動負債   Onq^|r's&  
current profit and loss 本期損益   uA#K59E+  
debit 借方   a<&K^M&  
debt 債務   %'1iT!g8  
debtor 債務人   0''p29  
deed 契據   Rt?CE jy  
deferred assets 遞延資產   9K@I  
deferred liabilities 遞延負債   4J5zSTw  
delivery 交貨   uP* kvi:e  
delivery expense 送貨費   xS1|t};  
delivery order 出貨單   )Jjp^U3Ub  
demand draft 即期匯票   HFFG4'  
demand note 即期票據   N)"8CvQL  
demurrage charge 延期費   -*k2:i`  
deposit 存款   3/+kjY/  
deposit slip 存款單   q5_zsUR=  
depreciation 折舊   |N`0
G.#  
direct cost 直接成本   *,z/q6  
direct labour 直接人工   TO.b- ;  
director 董事   X\m\yv}}  
discount 折扣   Sh(ys*y>  
discount on purchase 進貨折扣   + Tp% *  
   >+J}m o=*