[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。   Fav++z  
J2! Q09 }5  
acceptance 承兌   >7~*j4g  
account 賬戶   a l6y=;\jZ  
accountant 會計員   Q4a7g$^  
accounting 會計   3 v.8  
accounting system 會計制度   ~
/z%yg  
accounts payable 應付賬款   OJJ [Er1  
accounts receivable 應收賬款   rXE0jTf:a  
accumulated profits 累積利益   8e
,F{>N  
adjusting entry ?#123;整記錄   {x _cgsn  
adjustment ?#123;整   M6^ \LtFt  
administration expense 管理費用   ?_A[E]/H  
advances 預付   @o^$/AE?  
advertising expense 廣告費   k`|E&+
og  
agency 代理   'g'RXC}D>  
agent 代理人   /~f[>#  
agreement 契約   |O oczYf  
allotments 分配數   % Q &']  
allowance 津貼   =s]2?m  
amalgamation 合併   WG,1%=M@  
amortization 攤銷   G kG#+C0L  
amortized cost 應攤成本   Pc< "qy  
annuities 年金   y%61xA`#  
applied cost 已分配成本   !k*B-@F  
applied expense 已分配費用   h$6'9rL&i  
applied manufacturing expense 己分配製造費用   v{uq  
apportioned charge 攤派費用   l5&5VC)  
appreciation 漲價   8sc2r  
article of association 公司章程   fHEIys,{  
assessment 課稅   xRhGBb{@s  
assets 資產   a=A12<  
attorney fee 律師費   ]BjYUTNm  
audit 審計   h-;> v.  
auditor 審計員   ^L)3O|6c  
average 平均數   yUpN`;  
average cost 平均成本   }5(_gYr  
bad debt 壞賬   a3\~AO H%  
balance 餘額   ex1!7A!}g  
balance sheet 資產負債表   .ve_If-Hg  
bank account 銀行賬戶   Q<;EQb#  
bank balance 銀行結存   `Ds=a`^b  
bank charge 銀行手續費   N0kCdJv  
bank deposit 銀行存款   lnyq%T[^  
bank discount 銀行貼現   Sk!' 2y*@&  
bank draft 銀行匯票   h@=@ fa  
bank loan 銀行借款   Z$KyK.FUU  
bank overdraft 銀行透支   ]GY8f3~|{  
bankers acceptance 銀行承兌   7=}tJ  
bankruptcy 破產   +pYwc0~  
bearer 持票人   F9K`N8wlu  
beneficiary 受益人   Y,Z$U| U  
bequest 遺產   ^\Q,ACkZb  
bill 票據   MZ-;'w&Z  
bill of exchange 匯票   QK0]9  
bill of lading 提單   JmK )Y# A  
bills discounted 貼現票據   *P/A&"i[E  
bills payable 應付票據   uj.$GAtO)  
bills receivable 應收票據   XE<5(  
board of directors 董事會   mhhc}dS(H  
bonds 債券   0
[%{YmI{W  
bonus 紅利   VV/T)qEe7>  
book value 賬面價值   f~a 7E;y  
bookkeeper 簿記員   _rIo @v  
bookkeeping 簿記   I5l%X{u"N  
branch office general ledger 支店往來賬戶    =5B5  
broker 經紀人   \EoE/2"<  
brought down 接前   -p)`ob-  
brought forward 接上頁   sfw*_}y  
budget 預算   !h7:rv/  
by-product 副產品   TsoxS/MI"  
by-product sales 副產品銷售   $#s5y~z  
capital 股本   ojf6@p_  
capital income 資本收益   1 V t,5o5  
capital outlay 資本支出   *k,3@_5  
capital stock 股本   k# Ho7rS&  
capital stock certificate 股票   m]MR\E5]By  
carried down 移後   ?#:']q  
carried forward 移下頁   |g^YD;9s.  
cash 現金   uchQv]VB  
cash account 現金賬戶   (n?f016*%d  
cash in bank 存銀行現金   8W P"~Js!  
cash on delivery 交貨收款   UMd.=HC L  
cash on hand 庫存現金   yy8BkG(  
cash payment 現金支付   O4oN)
 
cash purchase 現購   SUMfebW5  
cash sale 現沽   Oi:
Hs  
cashier 出?#123;員   ~< UYJc  
cashiers check 本票   lrKT?siB  
certificate of deposit 存款單折   %u&Vt"6m=  
certificate of indebtedness 借據   lg$aRqI29  
certified check 保付支票   i>h3UIx\  
certified public accountant 會計師   |&MoQxw@  
charges 費用   R,
PN?aj  
charge for remittances 匯水手續費   DeF`#a0E  
charter 營業執照   &ot^+uVH  
chartered accountant 會計師   LsIZeL^  
chattles 動產   T>| hID  
check 支票   AhOBbss]q  
che stub 支票存根   R-Lpgi<a"  
closed account 己結清賬戶   13v`rK`7o  
closing 結算   dS 4/spNq  
closing entries 結賬紀錄   DKMkCPX%  
closing stock 期末存貨   =#9#unvE!  
closing the book 結賬   8i73iTg(  
columnar journal 多欄日記賬   _^b\#Jz4U3  
combination 聯合   CckfoJ 9  
commission 佣金   DIQ30(MS  
commodity 商品   Jf7H;ZM<  
common stock 普通股   Y)]VlV!`  
company 公司   F{ vT^/  
compensation 賠償   5TuwXz1v  
compound interest 複利   ['\R4H!x  
consignee 承銷人   ivl %%nY'  
consignment 寄銷   420K6[  
consignor 寄銷人   2@Nd02v|  
consolidated balance sheet 合併資產負債表   b1IAp>*2l  
consolidated profit and loss account 合併損益表   iY@
}Q "  
consolidation 合併   {N{eOa<HA  
construction cost 營建成本   l 7dm@S  
construction revenue 營建收入   GR*sk#{  
contract 合同   ~YW;'  
control account 統制賬戶   oupWzjo  
copyright 版權   6%6dzZ  
corporation 公司   tk'&-v 'h  
cost 成本   MNe/H\  
cost accounting 成本會計   xV14Y9  
cost of labour 勞工成本   x{w|Hy  
cost of production 生產成本   )^qXjF  
cost of manufacture 製造成本   H*<E5^#dw  
cost of sales 銷貨成本   [>p!*%m  
cost price 成本價格   UJL'4 t/  
credit 貸方   sXP
va@8_  
credit note 收款通知單   AG vhSd7  
creditor 債權人   LHZsmUM(dg  
crossed check 橫線支票   RZpjr !R  
current account 往來活期賬戶   [vb#W!M&|  
current asset 流動資產   mpwh=  
current liability 流動負債   ip'{@1L  
current profit and loss 本期損益   'Bt!X^  
debit 借方   b}Im>n!  
debt 債務   ShV_8F z  
debtor 債務人   Ei]SksV>*  
deed 契據   v.:Q& ]  
deferred assets 遞延資產   Vtj*O'0  
deferred liabilities 遞延負債   X~o;jJC  
delivery 交貨   p</t##]3ks  
delivery expense 送貨費   q$v0sTk0Y  
delivery order 出貨單   NqKeQezX  
demand draft 即期匯票   X04LAYY_u  
demand note 即期票據   $;ny`^8  
demurrage charge 延期費   *tpS6{4=#7  
deposit 存款   d<OdQvW.  
deposit slip 存款單   "X?Zw$gRud  
depreciation 折舊    n'pJl  
direct cost 直接成本   45%D^~2~F  
direct labour 直接人工   /\Xe'&  
director 董事   DU*qhW`X  
discount 折扣   ]QHZ[C  
discount on purchase 進貨折扣   T&S=/cRBK}  
   qycf;Kl:6