[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。   K#N9N@WjR  
ap'La|9t>  
acceptance 承兌   tkR~(h  
account 賬戶   sT"IC
oo c  
accountant 會計員   2J{vfF  
accounting 會計   j ~1K(=Ng  
accounting system 會計制度  
vanV|O  
accounts payable 應付賬款   $~G5s<r  
accounts receivable 應收賬款   d,N6~?B  
accumulated profits 累積利益   `kxC# &HO  
adjusting entry ?#123;整記錄   k(pJVez  
adjustment ?#123;整   E0Q6Ryn  
administration expense 管理費用   xGQP*nZ  
advances 預付   Im\ ~x~{  
advertising expense 廣告費   7%EIn9P  
agency 代理   0 K#|11r  
agent 代理人   }~|`h1JF  
agreement 契約   g- wE(L  
allotments 分配數   (*P`  
allowance 津貼   =  g &  
amalgamation 合併   B)[RIs  
amortization 攤銷   l^ay*H  
amortized cost 應攤成本   \1gAWUt('  
annuities 年金   l[IL~  
applied cost 已分配成本   W{.:Cf9  
applied expense 已分配費用   !L{mE&  
applied manufacturing expense 己分配製造費用   K<:%ofB"S  
apportioned charge 攤派費用   y>x"/jzF#  
appreciation 漲價   bR)P-9rs  
article of association 公司章程   vR:#g;mnk  
assessment 課稅   Y @'do)  
assets 資產   ?k4Hk$V  
attorney fee 律師費   >oWP
wXA  
audit 審計   jvsSP?]n  
auditor 審計員   gJX"4]Ol#}  
average 平均數   nvf5a-C+q  
average cost 平均成本   XWAIW=.  
bad debt 壞賬   iB(?}SaAZ  
balance 餘額   ~EY)c~H  
balance sheet 資產負債表   ed/B.SY  
bank account 銀行賬戶   NZv8#  
bank balance 銀行結存  
VD7-;  
bank charge 銀行手續費    ..E_M$}  
bank deposit 銀行存款   fsPNxy"_  
bank discount 銀行貼現   6]%=q)oL[  
bank draft 銀行匯票   r<1W.xd":  
bank loan 銀行借款   Yg '(  
bank overdraft 銀行透支   PvV\b<Pe+  
bankers acceptance 銀行承兌   Q2Ey RFT  
bankruptcy 破產   *5BVL_:~J  
bearer 持票人   'l<$H=ZUVG  
beneficiary 受益人   =23B9WT  
bequest 遺產   [[^r;XKQ  
bill 票據   kVM*[<k  
bill of exchange 匯票   4cSs=|m?+  
bill of lading 提單   AZhI~QWo  
bills discounted 貼現票據   qjkWCLOd  
bills payable 應付票據   #&IrCq+  
bills receivable 應收票據   w9GY/]  
board of directors 董事會   u`N rg<  
bonds 債券   @HMH>;haE  
bonus 紅利   5OGwOZAj52  
book value 賬面價值   V.u^;gr3  
bookkeeper 簿記員   \G v\
&_  
bookkeeping 簿記   <:/aiX8  
branch office general ledger 支店往來賬戶   rwUhNth-Qh  
broker 經紀人   \R@}X cqZ  
brought down 接前   n8!|}J  
brought forward 接上頁   ~h8k4eM  
budget 預算   /_cpS
q  
by-product 副產品    .aa7*e  
by-product sales 副產品銷售   jWxa [>  
capital 股本   2N &B  
capital income 資本收益   / zNVJhC  
capital outlay 資本支出   Ja*,ht(5  
capital stock 股本   YK8l#8K  
capital stock certificate 股票   $<Gt^3e  
carried down 移後   {)r[?%FMgV  
carried forward 移下頁   lmoYQFkYP  
cash 現金   0K^@P#{hd  
cash account 現金賬戶   E5P.x^  
cash in bank 存銀行現金   =r]_$r%gR  
cash on delivery 交貨收款   AM!P?${a  
cash on hand 庫存現金   !lEV^SQJs  
cash payment 現金支付   jzDPn<WQ  
cash purchase 現購   j^8Hjg  
cash sale 現沽   2xuU[  
cashier 出?#123;員   6I=d0m.io  
cashiers check 本票   x?{l<m
c  
certificate of deposit 存款單折   rS\mFt X  
certificate of indebtedness 借據   B\AyG4J  
certified check 保付支票   \J(~ Nv5!  
certified public accountant 會計師   /P3Pv"r|8]  
charges 費用   j/uMSE  
charge for remittances 匯水手續費   )06. dZq\  
charter 營業執照   Rb b[N#p5  
chartered accountant 會計師   hZ<FCY,/?  
chattles 動產   p|;#frj  
check 支票   Sb?v5  
che stub 支票存根   U.^
%7.  
closed account 己結清賬戶   uKIR$n"  
closing 結算   9Y# vKb{>  
closing entries 結賬紀錄   5 YIk  
closing stock 期末存貨   Us&~d"n  
closing the book 結賬   GF<SQHL,  
columnar journal 多欄日記賬   =}0>S3a.7  
combination 聯合   t2.]v><  
commission 佣金   o~:({  
commodity 商品   u?g;fh6  
common stock 普通股   M#],#o*G  
company 公司   9 WoTo ,q  
compensation 賠償   **9[e[(X  
compound interest 複利   O'k<4'TC  
consignee 承銷人   W-RshZ\  
consignment 寄銷   :Z;kMrU  
consignor 寄銷人   S
|RUc}(  
consolidated balance sheet 合併資產負債表   `kOp9(Q{  
consolidated profit and loss account 合併損益表   i2O$oHd  
consolidation 合併   r)qow.+&  
construction cost 營建成本   G"yhu +  
construction revenue 營建收入   /4*>.Nmb,f  
contract 合同   w~9Y=|YI7  
control account 統制賬戶   bq5?fPBrq  
copyright 版權   viS7+E|O  
corporation 公司   a!x?Apww  
cost 成本   OOus*ooo2  
cost accounting 成本會計   pi*?fUg!W  
cost of labour 勞工成本   &eg@ZnPn  
cost of production 生產成本   Wc## .qU  
cost of manufacture 製造成本   '! ;Xxe5  
cost of sales 銷貨成本   $kQQdF  
cost price 成本價格   /LCRi  
credit 貸方   QN~9O^  
credit note 收款通知單   #k)J);&ZA  
creditor 債權人   c30kb  
crossed check 橫線支票   +r =p,leb  
current account 往來活期賬戶   ZoKXao  
current asset 流動資產   cC`PmDGq  
current liability 流動負債   Kv\uBMJNW  
current profit and loss 本期損益   R^4 j0L  
debit 借方   Fmrl*tr  
debt 債務   \9.@Tg8`  
debtor 債務人   9[\$\l  
deed 契據   SC0_ h(zb,  
deferred assets 遞延資產   ^w}BXVn  
deferred liabilities 遞延負債   %LdFS~  
delivery 交貨   oJ}$ /_  
delivery expense 送貨費   5fhe{d"si  
delivery order 出貨單   _ <pO<S  
demand draft 即期匯票   *3Ci4\E w  
demand note 即期票據   X9uYqvP\(  
demurrage charge 延期費   qc^qCGy!z  
deposit 存款   ]M9r<x*  
deposit slip 存款單   nR$Q~`  
depreciation 折舊   [E%Ov0OC  
direct cost 直接成本   ..ht)Gex  
direct labour 直接人工   5l(NX  
director 董事  
o>4GtvA*  
discount 折扣   XbAoW\D(  
discount on purchase 進貨折扣   D~<0CQ3n.  
   =_dqoAF