[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。   Kb]}p  
^P,Pj z  
acceptance 承兌   fgqCX:SWz  
account 賬戶   T`^Jws{;7  
accountant 會計員   *$O5.`]  
accounting 會計   |dxWO  
accounting system 會計制度   6D| F1UFU  
accounts payable 應付賬款   *-ys}sX  
accounts receivable 應收賬款   =R:O`qdC4e  
accumulated profits 累積利益   s/ABT.ZO  
adjusting entry ?#123;整記錄   B*:I -5  
adjustment ?#123;整   f@`|2wG  
administration expense 管理費用   S0StC$$1  
advances 預付   #|T"6jJaQ  
advertising expense 廣告費   TFOx=_.%i  
agency 代理   '`;=d<'  
agent 代理人   g(zeOS]q}  
agreement 契約   ^zTe9:hz/\  
allotments 分配數   8GBKFNR8  
allowance 津貼   %KVmpWku  
amalgamation 合併   ]Sj;\
Iz  
amortization 攤銷   I:t?#)wl  
amortized cost 應攤成本   Jt}`oFQ5l  
annuities 年金   |*48J1:1y  
applied cost 已分配成本   z4 =OR@ h  
applied expense 已分配費用   Y*#xo7#B  
applied manufacturing expense 己分配製造費用   7#wB  
apportioned charge 攤派費用   9Tr ceL;  
appreciation 漲價   ,8zJD&HMx  
article of association 公司章程   dG+$!*6Z  
assessment 課稅   Zr
wd  
assets 資產   --diG$x.  
attorney fee 律師費   rI\5djiYJ  
audit 審計   8N)Lck2PR  
auditor 審計員   xyo~p,(~t  
average 平均數   Syseiw  
average cost 平均成本   4RctYMz  
bad debt 壞賬   d
b_Qt'>  
balance 餘額   xKUWj<+/  
balance sheet 資產負債表   /&\V6=jA1  
bank account 銀行賬戶   w;Azxcw  
bank balance 銀行結存   1?w=v|b:P)  
bank charge 銀行手續費   i+5Qs-dHA  
bank deposit 銀行存款   WI&A+1CK-5  
bank discount 銀行貼現   hlreeXv  
bank draft 銀行匯票   _1RvK? ;.{  
bank loan 銀行借款   ]gX8z#*k  
bank overdraft 銀行透支   t]Ln(r  
bankers acceptance 銀行承兌   KaMg[G  
bankruptcy 破產   Z^Um\f  
bearer 持票人   D?%[du:V  
beneficiary 受益人   Wgs6}1bg  
bequest 遺產   tBkgn3w  
bill 票據   ..h@QQ  
bill of exchange 匯票   <B T18u\  
bill of lading 提單   F3vywN1$,  
bills discounted 貼現票據   '4d4i  
bills payable 應付票據   DZmVm['l  
bills receivable 應收票據   q{G8Po$z'  
board of directors 董事會   tq,^!RSbZ  
bonds 債券   w:nH_x#C4  
bonus 紅利   q_^yma  
book value 賬面價值   q|%+?j(  
bookkeeper 簿記員   e}-fGtFx  
bookkeeping 簿記   8&HBR #  
branch office general ledger 支店往來賬戶   94O\M RQ*  
broker 經紀人   ~$>JYJj  
brought down 接前   qi~-<qW  
brought forward 接上頁   H!0m8LCnb  
budget 預算   -rYb{<;ST  
by-product 副產品   \:F$7 *Ne  
by-product sales 副產品銷售   g||EjCsp  
capital 股本   [;aM8N  
capital income 資本收益   MCTJ^ g"D  
capital outlay 資本支出   L_9uwua.B~  
capital stock 股本   W;T0
_=  
capital stock certificate 股票   wO.d;SK  
carried down 移後   &Jb$YK t  
carried forward 移下頁   8mmnnf{P  
cash 現金   '\d ldg#P  
cash account 現金賬戶   a_/4^+  
cash in bank 存銀行現金   i,"Xw[H*s  
cash on delivery 交貨收款   {S+?n[1r\  
cash on hand 庫存現金   \>*.+?97  
cash payment 現金支付   2gklGDJD  
cash purchase 現購   DazoY&AWE  
cash sale 現沽   )c* xKij  
cashier 出?#123;員   h{_\okC>  
cashiers check 本票   _1Rw~}O  
certificate of deposit 存款單折   m; 4ti9  
certificate of indebtedness 借據   8EkzSe  
certified check 保付支票   :sK4mRF  
certified public accountant 會計師   K"t?  
charges 費用   &+(D< U  
charge for remittances 匯水手續費   N LQ".mM+  
charter 營業執照   Q|+ a   
chartered accountant 會計師   OO?N)I
B@  
chattles 動產   \z2y?"\?  
check 支票   KwMt@1Z  
che stub 支票存根   Eo^m; p5  
closed account 己結清賬戶   a+J>  
closing 結算   |xZu?)M4  
closing entries 結賬紀錄   " wT?$E  
closing stock 期末存貨   )M"NMUuU"  
closing the book 結賬   T<>B5G~%  
columnar journal 多欄日記賬   b==jlYa=  
combination 聯合   (y?F8]TfM  
commission 佣金   Q5dqn"?  
commodity 商品   N2 3:+u<)E  
common stock 普通股   ny+r>>3Td  
company 公司   gi/k#3_m  
compensation 賠償   B*}]'  
compound interest 複利   c\>I0HH;!  
consignee 承銷人   x ~)~v?>T  
consignment 寄銷   f^hJAZ  
consignor 寄銷人   jyF*JQjK4  
consolidated balance sheet 合併資產負債表   B%u[gN
Z  
consolidated profit and loss account 合併損益表   G na%|tUz|  
consolidation 合併   u/|@iWK:  
construction cost 營建成本   ?5ZvvAi  
construction revenue 營建收入   3mYW]  
contract 合同   "1a!]45+  
control account 統制賬戶   ipMSMk7gx  
copyright 版權   IQC[ewk  
corporation 公司   mE{QTZS  
cost 成本   -Wmb M]Z  
cost accounting 成本會計   KC; o
 
cost of labour 勞工成本   R0#scr  
cost of production 生產成本   @+zWLq!1pB  
cost of manufacture 製造成本   @}Ry7H0O  
cost of sales 銷貨成本   1 Vc_jYO@  
cost price 成本價格   !nJl.Y$  
credit 貸方   '3^q
W  
credit note 收款通知單   >Ho=L)u  
creditor 債權人   2.Ww(`swL  
crossed check 橫線支票   \hI?XnL #  
current account 往來活期賬戶   A9SL|9Q  
current asset 流動資產   03|nP$g  
current liability 流動負債   YWd2 bRb  
current profit and loss 本期損益   2uT6M%OC  
debit 借方   vvY?8/  
debt 債務   `{K-eHlrM9  
debtor 債務人   ns
5Dydo{T  
deed 契據   (t&`m[>K  
deferred assets 遞延資產   ?-Of\fNu  
deferred liabilities 遞延負債   iJ*Wsp  
delivery 交貨   k k<%VKC  
delivery expense 送貨費   8Vn  
delivery order 出貨單   p`7d9MV^  
demand draft 即期匯票   D 5Sbs(  
demand note 即期票據   }oG6XI9  
demurrage charge 延期費   8r[TM  
deposit 存款   W[`ybG
R<  
deposit slip 存款單   ,#;`f=aqTG  
depreciation 折舊   IMdp"  
direct cost 直接成本   fX,O9d$  
direct labour 直接人工   /<[_V/g[t?  
director 董事   !WGQ34R{  
discount 折扣   (JdheCq!x  
discount on purchase 進貨折扣   Hr}"g@ <  
   h7K,q S