[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。   XGa8tI[:X  
,6^<Vg  
acceptance 承兌   0#V"   
account 賬戶   )!8qJQD  
accountant 會計員   kV'zAF v  
accounting 會計   N:`_Vl  
accounting system 會計制度   Phn^0 iF
 
accounts payable 應付賬款   6z\!lOVjb  
accounts receivable 應收賬款   9D3W_eIc  
accumulated profits 累積利益   .j4y0dh33  
adjusting entry ?#123;整記錄   UC`h o%OBF  
adjustment ?#123;整   <*5S7)]BP  
administration expense 管理費用   [2@:jLth=  
advances 預付   ex>7f%\  
advertising expense 廣告費   g QBS#NY  
agency 代理   EQyX!  
agent 代理人   ZqclmCi  
agreement 契約   zyPb\/  
allotments 分配數   Oo|JIr7i  
allowance 津貼   Xu-~j!  
amalgamation 合併   ka_m Q<{9  
amortization 攤銷   \uZpAV)5  
amortized cost 應攤成本   8a6.77c  
annuities 年金   =M1}HF,7>l  
applied cost 已分配成本   "51/,D  
applied expense 已分配費用   j/t%7,  
applied manufacturing expense 己分配製造費用   bB<S4@jF8z  
apportioned charge 攤派費用   ilL%  
appreciation 漲價   h0F=5| B  
article of association 公司章程   L?ZSfm2<  
assessment 課稅   8F[];LF>  
assets 資產   0>Y3x
Nb  
attorney fee 律師費   %{ BV+&  
audit 審計   :!Ci#[g  
auditor 審計員   qJG;`Ugl:  
average 平均數   -r*|N.5c  
average cost 平均成本   qc(e3x  
bad debt 壞賬   N82 6xvA  
balance 餘額   ;1&"]N%  
balance sheet 資產負債表   SPqJ [F  
bank account 銀行賬戶   -nGcm"'6F  
bank balance 銀行結存   b%
lH=u  
bank charge 銀行手續費   +3o vO$g  
bank deposit 銀行存款   lJ3VMYVrUP  
bank discount 銀行貼現   `,AOxJ:$  
bank draft 銀行匯票   i$kB6B#==  
bank loan 銀行借款   gdIk%m4  
bank overdraft 銀行透支   ?)9L($VVD  
bankers acceptance 銀行承兌   / =9Y(v  
bankruptcy 破產   \PS]c9@,rc  
bearer 持票人    )M;~j  
beneficiary 受益人   nc1~5eo  
bequest 遺產   G$,s.MSf  
bill 票據   82FE l~,^E  
bill of exchange 匯票  
DOyO`TJi  
bill of lading 提單   7c\W&ZEmb-  
bills discounted 貼現票據   "E+;O,N-  
bills payable 應付票據   T.cTL.}  
bills receivable 應收票據   hTa X@=Ra  
board of directors 董事會   i6yA>#^  
bonds 債券   z#gebr~_\  
bonus 紅利   =cRm
aD  
book value 賬面價值   k2Cq9kQq  
bookkeeper 簿記員   ;?q(8^A  
bookkeeping 簿記   gq?O}gVD  
branch office general ledger 支店往來賬戶   rn .qs  
broker 經紀人   Xc[ym  
brought down 接前   )ThNy:4  
brought forward 接上頁  
QyCrz{/  
budget 預算   +788aK,{#  
by-product 副產品   ~Bl,_?CBr  
by-product sales 副產品銷售   A$p&<#  
capital 股本   r)~?5d  
capital income 資本收益   o|>=<l  
capital outlay 資本支出   @(L}:]{@  
capital stock 股本   8b0j rt  
capital stock certificate 股票   G9XkimQ'  
carried down 移後   8(j]=n6r  
carried forward 移下頁   v8F{qT50  
cash 現金   &n,v@ gt  
cash account 現金賬戶   H, 3Bf
 
cash in bank 存銀行現金   t{UVX%b  
cash on delivery 交貨收款   W?SAa7+  
cash on hand 庫存現金   P,ZQ*Ju  
cash payment 現金支付   ac\aH#J_nC  
cash purchase 現購   { 1~]}K2  
cash sale 現沽   Xc+Yo
A0Ez  
cashier 出?#123;員   y# \"yykB  
cashiers check 本票   N5)H(<}  
certificate of deposit 存款單折   >!Gq[i0  
certificate of indebtedness 借據   kKRu]0J~[  
certified check 保付支票   Z42q}Fhm*R  
certified public accountant 會計師   lZ5-lf4  
charges 費用   n7i~^nf>  
charge for remittances 匯水手續費   q5Zu'-Cx@  
charter 營業執照   KT<i%)t2  
chartered accountant 會計師   ax5n}  
chattles 動產   8p829  
check 支票   *CGHp8  
che stub 支票存根   )0I-N)  
closed account 己結清賬戶   ommW  
closing 結算  
=oXlJ[)h  
closing entries 結賬紀錄   POm;lM$  
closing stock 期末存貨   +Y*4/w[   
closing the book 結賬   Q~"Lyy8  
columnar journal 多欄日記賬   DEu0Z  
combination 聯合   Q`K^>L1  
commission 佣金   V}vL[=QFZ(  
commodity 商品   rhzI*nwOT  
common stock 普通股   )+v5H  
company 公司   8~qpOQX^V  
compensation 賠償   iLQO .'{U  
compound interest 複利   ;~ Xjk  
consignee 承銷人   aPe*@py3T  
consignment 寄銷   T-n>+G{  
consignor 寄銷人   _s-X5xU  
consolidated balance sheet 合併資產負債表   ~
BTm6*'h  
consolidated profit and loss account 合併損益表   i:N-Q)<Q*)  
consolidation 合併   M`#g>~bI#R  
construction cost 營建成本   Y#):1C1  
construction revenue 營建收入   x$Wtkb0<  
contract 合同   )w}'kih  
control account 統制賬戶   o4 "HE*  
copyright 版權  
G,6`:l  
corporation 公司   o;9H~E  
cost 成本   i`6utOq  
cost accounting 成本會計   gzK/l:  
cost of labour 勞工成本   Eh
D%  
cost of production 生產成本   )y!gApNs"  
cost of manufacture 製造成本   >yenuqIKQv  
cost of sales 銷貨成本   MS2/<LD3d  
cost price 成本價格   8DD1wK\U~  
credit 貸方   UC`sq-n  
credit note 收款通知單   B~Z61
 
creditor 債權人   - q)|I|y*7  
crossed check 橫線支票   9]chv>dO)=  
current account 往來活期賬戶   ^eoW+OxH  
current asset 流動資產   \Rt>U|%  
current liability 流動負債   kSJ;k z,_  
current profit and loss 本期損益   i5WO)9Us  
debit 借方   x5#Kk.  
debt 債務   Tz:,l$  
debtor 債務人   ]9<H[5>$R  
deed 契據   g C8deC8  
deferred assets 遞延資產   BVv-1$ U^  
deferred liabilities 遞延負債   j$u  
delivery 交貨   $^e_4]k  
delivery expense 送貨費   S=L#8CID  
delivery order 出貨單   %"E!E1_Sv  
demand draft 即期匯票   qbD_  
demand note 即期票據   7k#>$sY+  
demurrage charge 延期費   K)Ya%%6[U#  
deposit 存款   Q[!?SSX%  
deposit slip 存款單   2c,w 4rK  
depreciation 折舊   gpb dK?  
direct cost 直接成本   _+~jZ]o N  
direct labour 直接人工   J1r\Cp+h0  
director 董事   ev7A;;  
discount 折扣   frQ=BV 5%6  
discount on purchase 進貨折扣   q`|E9  
   ,ueA'GZ