[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。   !>TH#sU$  
f3h^R20qmO  
acceptance 承兌   5^+>*z  
account 賬戶   _Uc le  
accountant 會計員   hT]\*},  
accounting 會計   N^H~VG&D(  
accounting system 會計制度   CNQ>J`4  
accounts payable 應付賬款   3+rud9T  
accounts receivable 應收賬款   X2v|O3>/N  
accumulated profits 累積利益   L'M'I0"/  
adjusting entry ?#123;整記錄   `L/\F,  
adjustment ?#123;整   F<VoPqHq  
administration expense 管理費用   EA8K*>'pv  
advances 預付   1 :<f[l  
advertising expense 廣告費   Z7lv|m&  
agency 代理   D<78Tm x  
agent 代理人   3!ZndWSHV  
agreement 契約   |hk?'WGc`0  
allotments 分配數   kO>F, M  
allowance 津貼   V*U{q%p(  
amalgamation 合併   (< gk<e*  
amortization 攤銷   Ksr.'  
amortized cost 應攤成本   =J:6p-\*  
annuities 年金   $9)|cO  
applied cost 已分配成本   PRa#;W b  
applied expense 已分配費用   O0 [.*xG  
applied manufacturing expense 己分配製造費用   &;I=*B~kE$  
apportioned charge 攤派費用   *z&m=G\  
appreciation 漲價   D-JG0.@  
article of association 公司章程   !Nua  
assessment 課稅   z)*7LI  
assets 資產   C7:;<<"P  
attorney fee 律師費   VPBlU
 
audit 審計   PZ06 _  
auditor 審計員   uY{V^c#mv  
average 平均數   h2<Y*j  
average cost 平均成本   wC{?@h  
bad debt 壞賬   ~;> p sNy  
balance 餘額   qRC-+k:  
balance sheet 資產負債表   %iMRJ}8(7  
bank account 銀行賬戶   Kw_> X&GcJ  
bank balance 銀行結存   Y=94<e[f"  
bank charge 銀行手續費   C{^U^>bU  
bank deposit 銀行存款   d)d\h`=Z  
bank discount 銀行貼現   b5NPG N  
bank draft 銀行匯票   T$
)N2]FE  
bank loan 銀行借款   \qk+cK;+  
bank overdraft 銀行透支   a$-:F$z  
bankers acceptance 銀行承兌   6d4)7PL  
bankruptcy 破產   W{'RR.
  
bearer 持票人   #4?Z|_j3  
beneficiary 受益人   pH !e<m  
bequest 遺產   vG;)(.:  
bill 票據   {\u=m>2U|  
bill of exchange 匯票   <?h
`  
bill of lading 提單   2g?O+'JD  
bills discounted 貼現票據   1VRexp  
bills payable 應付票據   SY&)?~C  
bills receivable 應收票據   lyZ[tPS  
board of directors 董事會   $w%n\t> B  
bonds 債券   TX/Ng+v S  
bonus 紅利   |1M+FBT$w  
book value 賬面價值   z;fi  
bookkeeper 簿記員   ?7n(6kmj4Q  
bookkeeping 簿記   wX7|a/|@  
branch office general ledger 支店往來賬戶   !LDuCz -  
broker 經紀人   >d1g
VBhk  
brought down 接前   'a1%`rzm  
brought forward 接上頁   y<#?z 8P  
budget 預算   B}Lz#'5_  
by-product 副產品   =gG_ %]``R  
by-product sales 副產品銷售   rwYlg :  
capital 股本   CB&$tDi  
capital income 資本收益   J^"  
capital outlay 資本支出   Dl/Jlsd@  
capital stock 股本   ~ 8hAmM  
capital stock certificate 股票   6@N?`6Bt  
carried down 移後   Pi^5LI6JW  
carried forward 移下頁   =6o,{taZ.~  
cash 現金   =~7%R.U([e  
cash account 現金賬戶   Gn+3OI"  
cash in bank 存銀行現金   UM ?{ba9  
cash on delivery 交貨收款   8Df(|>mK  
cash on hand 庫存現金   i]sz*\P~  
cash payment 現金支付   &2i3"9k  
cash purchase 現購   lL6bIjf  
cash sale 現沽   8`edskWrU  
cashier 出?#123;員   F%<hng%k  
cashiers check 本票   )}{V#,xz@  
certificate of deposit 存款單折   XnBpL6"T`  
certificate of indebtedness 借據   #:C?:RMS  
certified check 保付支票   ` #!~+  
certified public accountant 會計師   JYQ.Y!X1O  
charges 費用   ?z "fp$  
charge for remittances 匯水手續費   Q $wa<`  
charter 營業執照   4d\"gk  
chartered accountant 會計師   +s(JutC  
chattles 動產   N|G=n9p  
check 支票   X[F<sxw  
che stub 支票存根   f(H h(  
closed account 己結清賬戶   ~}B6E)   
closing 結算   ]yzqBb
V  
closing entries 結賬紀錄   SHM ?32'  
closing stock 期末存貨   5)%b
nLxn  
closing the book 結賬   0H|U9  
columnar journal 多欄日記賬   $M `%A  
combination 聯合   mQV
c ZV  
commission 佣金   Ib$*w)4:  
commodity 商品   ?B&Z x-krd  
common stock 普通股   Z @:5vo  
company 公司   ]{` 8C  
compensation 賠償   J?Y1G<&  
compound interest 複利   q;Y9_5S  
consignee 承銷人   'eKv t5&@  
consignment 寄銷   ,(%?j]_P2  
consignor 寄銷人   ]6PX4oK_t  
consolidated balance sheet 合併資產負債表   b? h
)~j5  
consolidated profit and loss account 合併損益表   cyR K&J  
consolidation 合併   BseK?`]U"  
construction cost 營建成本   caK<;bmu-  
construction revenue 營建收入   kPh;SCr{  
contract 合同   a,B2;4"  
control account 統制賬戶   pv:7kgod  
copyright 版權   j_r?4k
 
corporation 公司   $}{u6*u.,  
cost 成本   mY}_9rTn|  
cost accounting 成本會計   dr25;L? B  
cost of labour 勞工成本   "K.XoG4|  
cost of production 生產成本   h"mG\xi  
cost of manufacture 製造成本   1pT v6  
cost of sales 銷貨成本   zw13Tu  
cost price 成本價格   D4CN%^?  
credit 貸方   [# X:!xcl  
credit note 收款通知單   @y{i.G  
creditor 債權人   ?A!Lh,  
crossed check 橫線支票   k>W5ts2+  
current account 往來活期賬戶   aD2+9?m  
current asset 流動資產   'Gn-8r+  
current liability 流動負債   M5mCG  
current profit and loss 本期損益   ^LA.Y)4C2%  
debit 借方   
qbrf;`  
debt 債務   a6UW,n"n  
debtor 債務人   w"-'  
deed 契據   /(
`B;?  
deferred assets 遞延資產   U#o5(mK  
deferred liabilities 遞延負債   /7EeM{,~  
delivery 交貨   @,b:s+]rp  
delivery expense 送貨費   QuJ~h}k  
delivery order 出貨單   fS( )F*J  
demand draft 即期匯票   XM0;cF  
demand note 即期票據   'f+g`t?  
demurrage charge 延期費   2u0dn?9\  
deposit 存款   Z*/*P4\  
deposit slip 存款單   LGxQ>f[V  
depreciation 折舊   oiG@_YtR  
direct cost 直接成本   *O`76+iZ|_  
direct labour 直接人工   Ch`nDIne  
director 董事   kR C0iTV'I  
discount 折扣   aFI?^"L  
discount on purchase 進貨折扣   k\:f2%!!  
   Bld%d:i