[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。   80c\O-{  
DyYl97+Z?  
acceptance 承兌   <b{Le{QJ*  
account 賬戶   VL7zU->  
accountant 會計員   W(a=ev2sa  
accounting 會計   !@%m3) T8  
accounting system 會計制度   ]
.
7)^  
accounts payable 應付賬款   `+k&]z$m  
accounts receivable 應收賬款   Bn-%).-ED  
accumulated profits 累積利益   Gk'J'9*  
adjusting entry ?#123;整記錄   //_v"dqP{)  
adjustment ?#123;整   vEW;~FLd  
administration expense 管理費用   gy_n=jhi+  
advances 預付   f)?s.DvUB  
advertising expense 廣告費   "((6 )U#  
agency 代理   8&3+=<U  
agent 代理人   ,hYUxh45  
agreement 契約   %~}9#0h)  
allotments 分配數   }V6}>!Sb  
allowance 津貼   wNcf7/ky  
amalgamation 合併   mY |$=n5X  
amortization 攤銷   k0
{Mq<V*%  
amortized cost 應攤成本   =Q[5U9  
annuities 年金   V:2|l!l*  
applied cost 已分配成本   Y]^[|e8   
applied expense 已分配費用   "72 _Sw  
applied manufacturing expense 己分配製造費用   ~~&8I!r e  
apportioned charge 攤派費用   <+ >y GPp  
appreciation 漲價   DLJu%5F  
article of association 公司章程   lHT?  
assessment 課稅  
ceyZ4M  
assets 資產   +'y$XR~W{  
attorney fee 律師費   :&9#p%/  
audit 審計   ^W3xw[{  
auditor 審計員   < eQS16  
average 平均數   7:9
WiN5b  
average cost 平均成本   dHg[0Br)r  
bad debt 壞賬   sj0Hv d9  
balance 餘額   Y{f;qbEQH'  
balance sheet 資產負債表   ]@C&Q,
~q  
bank account 銀行賬戶   dl;^sn0s  
bank balance 銀行結存   QE m6#y  
bank charge 銀行手續費   6psK2d
0  
bank deposit 銀行存款   Jd7+~isu~  
bank discount 銀行貼現   GbBcC#0  
bank draft 銀行匯票   : v<|y F  
bank loan 銀行借款   ~eA7:dZLb  
bank overdraft 銀行透支   D}&U3?g=  
bankers acceptance 銀行承兌   u\Tq5PYXt  
bankruptcy 破產   l"*zr ;#  
bearer 持票人   W7_X=>l  
beneficiary 受益人   doW_vu  
bequest 遺產   yAW%y  
bill 票據   mj{TqF  
bill of exchange 匯票   ROW8YTYb  
bill of lading 提單   !%_}Rv!JT  
bills discounted 貼現票據   qI5_@[S*  
bills payable 應付票據   &3:-(:<U  
bills receivable 應收票據   Jx.Jx~  
board of directors 董事會   E}b" qOV  
bonds 債券   7??+8T#n*  
bonus 紅利   mC8c`#1T  
book value 賬面價值   5)AMl)  
bookkeeper 簿記員  
k-*H=km  
bookkeeping 簿記   ;Ze}i/ l  
branch office general ledger 支店往來賬戶   G ZDyw9  
broker 經紀人   MOJKz!%  
brought down 接前   HX7"w   
brought forward 接上頁   @9~6+BZOq  
budget 預算   =j#uH`jgW  
by-product 副產品   |zKFF?7#wE  
by-product sales 副產品銷售   \h!%U*!7{  
capital 股本   l*e*jA_>:7  
capital income 資本收益   e)zE*9  
capital outlay 資本支出   p? >(y  
capital stock 股本   O T+=H)/  
capital stock certificate 股票   >h(n8wTP  
carried down 移後   `gDpb.=Y  
carried forward 移下頁   [h {zT)[  
cash 現金   AU OL?st  
cash account 現金賬戶   4%Z!*W*  
cash in bank 存銀行現金   HcavA{H  
cash on delivery 交貨收款   5N @k9x  
cash on hand 庫存現金   I~-W4
{  
cash payment 現金支付   8LB,8*L^  
cash purchase 現購   *GH`u*C_  
cash sale 現沽   64fa0j~<*M  
cashier 出?#123;員   _)"-z bh}{  
cashiers check 本票   <v>^#/.
0  
certificate of deposit 存款單折   '=Nb`n3%  
certificate of indebtedness 借據   {P&{+`sov  
certified check 保付支票   G3 rTzMO  
certified public accountant 會計師   3"NO"+ Q  
charges 費用   @n"7L2wY  
charge for remittances 匯水手續費   HIsIW%B  
charter 營業執照   jhgS@g=@ZC  
chartered accountant 會計師   Vzn0;  
chattles 動產   Qz=F nR  
check 支票   ;|}N\[fk%]  
che stub 支票存根   O2g9<H  
closed account 己結清賬戶   eyUguA<lK\  
closing 結算   6<u=hhL  
closing entries 結賬紀錄   LmWZ43Z"@  
closing stock 期末存貨   qIS9.AL  
closing the book 結賬   `<2k.aW4e8  
columnar journal 多欄日記賬   EmNJ_xY  
combination 聯合   t(AW2{%}  
commission 佣金   H=RzY-\a%  
commodity 商品   \@&oK2f  
common stock 普通股   8eq*q   
company 公司   6?$yBu9l  
compensation 賠償   .ZQD`SRrI  
compound interest 複利   &W+lwEu  
consignee 承銷人   )eIC5>#.  
consignment 寄銷   js;p7wi  
consignor 寄銷人   )O\w'|$G  
consolidated balance sheet 合併資產負債表   "jV:L  
consolidated profit and loss account 合併損益表   5.! OC5tO  
consolidation 合併   d!0iv'^t  
construction cost 營建成本   ~tx|C3A`d  
construction revenue 營建收入   Oy EOb>  
contract 合同   .j^tFvN~L
 
control account 統制賬戶   |y1 O M  
copyright 版權   -Pt.  
corporation 公司   1Xzgm0OS;  
cost 成本   0,~||H{  
cost accounting 成本會計   J>Pc@,y  
cost of labour 勞工成本   nilis-Bk_  
cost of production 生產成本   E+z),"QA  
cost of manufacture 製造成本   6$/Z.8  
cost of sales 銷貨成本   :j^IXZW  
cost price 成本價格   4fauI%kc  
credit 貸方   'F2g2W`  
credit note 收款通知單   vT@*o=I  
creditor 債權人   3PkVMX
 
crossed check 橫線支票   gxnIur)  
current account 往來活期賬戶   8u8-:c%{  
current asset 流動資產   <<'%2q5  
current liability 流動負債   b'q ru~i  
current profit and loss 本期損益   @}; vl  
debit 借方   W4Z8U0co  
debt 債務   %#t*3[  
debtor 債務人   ?vt#M^Q   
deed 契據   ^AhV1rBB  
deferred assets 遞延資產   
_E %!5u  
deferred liabilities 遞延負債   Ic2Q<V}oq  
delivery 交貨   La>fvm  
delivery expense 送貨費   {%wF*?gk  
delivery order 出貨單   uA-1VwW+N  
demand draft 即期匯票   f$>KTb({B  
demand note 即期票據   5 w-Pq&q  
demurrage charge 延期費   ej91)3AO  
deposit 存款   sqXwDy+.  
deposit slip 存款單   68*a'0  
depreciation 折舊   hY5GNYDh  
direct cost 直接成本   Xwp6]lx  
direct labour 直接人工   ;*%3J$T+  
director 董事   b~$8<\  
discount 折扣   ,V^2 Oa  
discount on purchase 進貨折扣   '4
KN  
   /a,"b8