[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。   aYR\<02  
du8!3I  
acceptance 承兌   W=F3XYS  
account 賬戶   qb9}&'@:  
accountant 會計員   4t*<+H%  
accounting 會計   x6j
m-n  
accounting system 會計制度   do*W
x2: R  
accounts payable 應付賬款   |<'1 0  
accounts receivable 應收賬款   &!4( 0u  
accumulated profits 累積利益   <G&WYk%u*  
adjusting entry ?#123;整記錄   XCV0.u|  
adjustment ?#123;整   C\J@fpH(t`  
administration expense 管理費用   Od*v5qT;$  
advances 預付   Y0rf9  
advertising expense 廣告費   H]U"+52h  
agency 代理   rrbZ+*U  
agent 代理人   #%q
qL  
agreement 契約   D. 77WjwQ  
allotments 分配數   %odw+PhO  
allowance 津貼   e1oFnu2R  
amalgamation 合併   QZWoKGd}+  
amortization 攤銷   l;XUh9RF`A  
amortized cost 應攤成本   Q4#\{" N!  
annuities 年金   uAChu]  
applied cost 已分配成本   N4' .a=1  
applied expense 已分配費用   h!ZZ2[  
applied manufacturing expense 己分配製造費用   7jh
l0  
apportioned charge 攤派費用   F=:F>
6`  
appreciation 漲價   w"yK\OE  
article of association 公司章程   Wnb)*pPP  
assessment 課稅   >Zi|$@7t-  
assets 資產    'Dnq+  
attorney fee 律師費   ='KPT1dW*  
audit 審計   TeOFAIU  
auditor 審計員   UzXDi#Ky  
average 平均數   4
GEjW4E  
average cost 平均成本   <<i=+ed8eP  
bad debt 壞賬   |.^^|@+  
balance 餘額    <Wp`[S]r  
balance sheet 資產負債表   $cyL
I+uz|  
bank account 銀行賬戶   Ty)gPh6O  
bank balance 銀行結存   gGF$M `  
bank charge 銀行手續費   *sIi$1vHu  
bank deposit 銀行存款   v\J!yz  
bank discount 銀行貼現   7$;c6_se  
bank draft 銀行匯票   ;]|m((15G  
bank loan 銀行借款   u!s Sgx=  
bank overdraft 銀行透支   /M5=tW#e  
bankers acceptance 銀行承兌   Vx0MG{vG1  
bankruptcy 破產   FI80vV7  
bearer 持票人   A;K{&x  
beneficiary 受益人   FA5k45wL  
bequest 遺產   QSO5 z2|  
bill 票據   KB$ vQ@N  
bill of exchange 匯票   NHst7$Y<  
bill of lading 提單   u0<d2Y  
bills discounted 貼現票據   <6~/sa4GN  
bills payable 應付票據   {6REfY c  
bills receivable 應收票據   F0DPS:c  
board of directors 董事會   G:H(IA7Z  
bonds 債券   lsTe*Od  
bonus 紅利   qg/Y;tGSx  
book value 賬面價值   gEX:S(1QP  
bookkeeper 簿記員   37GHt9l  
bookkeeping 簿記   cj,&&3sbV  
branch office general ledger 支店往來賬戶   HJ2O@e  
broker 經紀人   p?EEox  
brought down 接前    _p3WE9T  
brought forward 接上頁   D_L'x "  
budget 預算   T1Ln)CS?9  
by-product 副產品   I_{9eG1w?  
by-product sales 副產品銷售   3?-V>-[G_  
capital 股本   9&?tQ"@x  
capital income 資本收益   +9&ulr  
capital outlay 資本支出   Xmw2$MCB  
capital stock 股本   l%vhV&  
capital stock certificate 股票   n=<q3}1Jej  
carried down 移後   9}7oKlyk  
carried forward 移下頁   6"#Tvj~-8  
cash 現金   B)LXxdkOn  
cash account 現金賬戶   +LvZ87O^~  
cash in bank 存銀行現金   D(W7O>5vQ2  
cash on delivery 交貨收款   KV3+}k  
cash on hand 庫存現金   mo 97GW  
cash payment 現金支付   *;~{_Disz  
cash purchase 現購   *{L<BB^  
cash sale 現沽   J{v6DYhi  
cashier 出?#123;員   4.$hHFqS^5  
cashiers check 本票   Fp* &os  
certificate of deposit 存款單折   la6e`  
certificate of indebtedness 借據   LQuYCfj|  
certified check 保付支票   l-JKcsM  
certified public accountant 會計師   V3.vE,  
charges 費用   G
!fE'B  
charge for remittances 匯水手續費   [K^q:3R  
charter 營業執照   Nc^b8& 2J  
chartered accountant 會計師   ]MBJ"1F  
chattles 動產   xfZ9&g  
check 支票   \p_8YC  
che stub 支票存根   `^@g2c+d  
closed account 己結清賬戶   A*?/F:E  
closing 結算   &vGEz *F  
closing entries 結賬紀錄   KH CdO  
closing stock 期末存貨   vFkyfX(   
closing the book 結賬   %QlBFl0a  
columnar journal 多欄日記賬   wLg:YM"  
combination 聯合   RaJ}>e  
commission 佣金   v:so85(S<  
commodity 商品   cUX]tiC0  
common stock 普通股   {yl/T:Bh&  
company 公司   :+X2>Lu$FA  
compensation 賠償   + P<w<GfQ  
compound interest 複利   }G0.Lq+a  
consignee 承銷人   L<nkI  
consignment 寄銷   )y [[Se  
consignor 寄銷人   J0Rz.=Y  
consolidated balance sheet 合併資產負債表   HhT8YH  
consolidated profit and loss account 合併損益表   hwb(W?*  
consolidation 合併   /R+]}Lt~%*  
construction cost 營建成本   [sh"?  
construction revenue 營建收入   B3k],k  
contract 合同   AfbA.-
 
control account 統制賬戶   y*TNJJ|  
copyright 版權   L@x8hUG"  
corporation 公司   sf BjA  
cost 成本   E6d8z=X(  
cost accounting 成本會計   Y+5A2Z)f[  
cost of labour 勞工成本   8;dbU*  
cost of production 生產成本   z]4g`K+  
cost of manufacture 製造成本   ($ 1<Dj:  
cost of sales 銷貨成本   =M km:'1r  
cost price 成本價格   77[ ;J  
credit 貸方   F(kRAe;  
credit note 收款通知單   kJ5?BdvM&  
creditor 債權人   lr= !:D=K  
crossed check 橫線支票   3[g++B."pC  
current account 往來活期賬戶   uvc{RP  
current asset 流動資產   dJ" xW;"  
current liability 流動負債   !B38! L  
current profit and loss 本期損益   -X[8soz  
debit 借方   pk
MON}"mj  
debt 債務   n
fPl#]ef*  
debtor 債務人   "rlSK >`  
deed 契據   i(qYyO'  
deferred assets 遞延資產   ^# g;"K0  
deferred liabilities 遞延負債   lDM~Z3(/b  
delivery 交貨   WoT z'  
delivery expense 送貨費   XQoT}, C  
delivery order 出貨單   UK9MWC5g9  
demand draft 即期匯票   #;KG6IE  
demand note 即期票據   &+|4(d1  
demurrage charge 延期費   6}FDLBA  
deposit 存款   .Yv.-A=ZIg  
deposit slip 存款單   ^Ypx|-Vu!  
depreciation 折舊   ReGb.pf  
direct cost 直接成本   X;a{J
jN  
direct labour 直接人工   4Xho0lO&  
director 董事   #YMp,i  
discount 折扣   g"AfI  
discount on purchase 進貨折扣   YD>>YaH_3@  
   Nk~dfY<s