[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。   zhKb|SV  
 hPx=3L$  
acceptance 承兌   G*mk 19Z  
account 賬戶   ?A2#V(4  
accountant 會計員   O@'/B" &  
accounting 會計   P$N\o@  
accounting system 會計制度   ?W9$=  
accounts payable 應付賬款   -JaC~v(0  
accounts receivable 應收賬款   m/JpYv~  
accumulated profits 累積利益   ,F.\z
^\{  
adjusting entry ?#123;整記錄   T
NUzNA  
adjustment ?#123;整   :u
`  
administration expense 管理費用   =5oE|F%  
advances 預付   Obrv5%'  
advertising expense 廣告費   >"{3lDyq-  
agency 代理   /'u-Fr(Q+  
agent 代理人   HzF  
agreement 契約   BE:HO^-.1  
allotments 分配數   UOZ"#cQ  
allowance 津貼   uYhm Fp  
amalgamation 合併   ~0!s5  
amortization 攤銷   "D2`=D!+  
amortized cost 應攤成本   siZw-.  
annuities 年金   5< GC  
applied cost 已分配成本   ^hq`dr|R=  
applied expense 已分配費用   4H]Go~<  
applied manufacturing expense 己分配製造費用   *ELbz}Q  
apportioned charge 攤派費用   C!]
hu)E  
appreciation 漲價   H@qA  X  
article of association 公司章程   weU'3nNN  
assessment 課稅   /d&zE|!  
assets 資產   <6)Ogv",  
attorney fee 律師費   B4r4PSB>!  
audit 審計   `-"2(Gp  
auditor 審計員   /=*h\8c~  
average 平均數   4)!aYvaER  
average cost 平均成本   -[|R\'i  
bad debt 壞賬   '0[D-jEr  
balance 餘額   r;g[<6` !S  
balance sheet 資產負債表   ^J< I Ia4  
bank account 銀行賬戶   5(^&0c> P  
bank balance 銀行結存   uwXquOw  
bank charge 銀行手續費   7$b!-I+a2  
bank deposit 銀行存款   A7 qyv0F  
bank discount 銀行貼現   oa?bOm  
bank draft 銀行匯票   R7r` (c!  
bank loan 銀行借款   casva;  
bank overdraft 銀行透支   %
YlL-*7L  
bankers acceptance 銀行承兌   Kp'_lKW)]q  
bankruptcy 破產   zp:kdN7!^  
bearer 持票人   |,
cQJ  
beneficiary 受益人   SpU+y|\[0  
bequest 遺產   {~_X-g5|]  
bill 票據   @#hd8_)A.  
bill of exchange 匯票   'X d_8.  
bill of lading 提單   Ly"u }e  
bills discounted 貼現票據   ~,WG284  
bills payable 應付票據   vxhs1vh  
bills receivable 應收票據   z Rd^Uks  
board of directors 董事會   _[su?C  
bonds 債券   w=Ac/12  
bonus 紅利   h
CVe05  
book value 賬面價值   ~[l6;bn  
bookkeeper 簿記員   zePVB-@u  
bookkeeping 簿記   @E %:ALJ  
branch office general ledger 支店往來賬戶   %nk]zf..  
broker 經紀人   tgSl(.  
brought down 接前   ecDni
>W  
brought forward 接上頁   8[\F*H  
budget 預算   
j*+[=X/  
by-product 副產品   2$?bLvk  
by-product sales 副產品銷售   D!Pv`wm  
capital 股本   C62:G+W&o  
capital income 資本收益   z SDRZ!  
capital outlay 資本支出   &*}`uJt  
capital stock 股本   Ezsb'cUa(  
capital stock certificate 股票   >-J%=P  
carried down 移後   }K':tX?  
carried forward 移下頁   ]CHO5'%,$  
cash 現金   7DZxrVw  
cash account 現金賬戶   %Xc50n2Z  
cash in bank 存銀行現金   U l8G R  
cash on delivery 交貨收款   {9:[nqX  
cash on hand 庫存現金   `G7LM55  
cash payment 現金支付   +a1Or  
cash purchase 現購   6a6;]lsG  
cash sale 現沽   eB%hP9=:x  
cashier 出?#123;員   :0@R(ct;>  
cashiers check 本票   OH.^m6Z  
certificate of deposit 存款單折   Sggha~E2s  
certificate of indebtedness 借據   (mbC! !>  
certified check 保付支票   t6u>_She  
certified public accountant 會計師   .TZ0FxW  
charges 費用   ^{Wx\+*!  
charge for remittances 匯水手續費   -':;0  
charter 營業執照   .)=T1^[hI  
chartered accountant 會計師   DEJ0<pnQr  
chattles 動產   >=Bl/0YH  
check 支票   4SRjF$Bsz  
che stub 支票存根   U}f"a!  
closed account 己結清賬戶   TQ`s&8"P  
closing 結算   5i71@?q;  
closing entries 結賬紀錄   wHx@&Tp  
closing stock 期末存貨   N;Hoi8W  
closing the book 結賬   -c%#Hd  
columnar journal 多欄日記賬   cdd6*+E  
combination 聯合   P"*#mH[W|  
commission 佣金   ?{=&Ro  
commodity 商品   @yV.Yx"p_  
common stock 普通股   X%(1C,C(  
company 公司   Ln-UN$2~F  
compensation 賠償   7x>\/l(  
compound interest 複利   /Ne;K
dp  
consignee 承銷人   `U4e]Qh/+  
consignment 寄銷   A-"2sp*t  
consignor 寄銷人   ohEIr2  
consolidated balance sheet 合併資產負債表   up_Qv#`Q  
consolidated profit and loss account 合併損益表   9 +1}8"~  
consolidation 合併   QC\r |RXW  
construction cost 營建成本   (:Y0^  
construction revenue 營建收入   ,:[\h\5m  
contract 合同   >wSrllmj@  
control account 統制賬戶   \7V[G6'{  
copyright 版權   N>V\  
corporation 公司   =;L44. ,g  
cost 成本   jJ.isr|`  
cost accounting 成本會計   ee wlK]  
cost of labour 勞工成本   ~K$dQb])  
cost of production 生產成本   r..&6-%:N  
cost of manufacture 製造成本   *ggai?  
cost of sales 銷貨成本   idzc4jR6BT  
cost price 成本價格   N1D{
%  
credit 貸方   yC&u^{~BC  
credit note 收款通知單   !l9i)6 W  
creditor 債權人   q%S^3C&  
crossed check 橫線支票   kR0
/jEz C  
current account 往來活期賬戶   3g79/w  
current asset 流動資產   6Pp3*O`/V  
current liability 流動負債   /Fj*sS8  
current profit and loss 本期損益   %ztv.K(8  
debit 借方   to9X2^  
debt 債務   ,7:?Du}  
debtor 債務人   0{^ 0>H0  
deed 契據   zp'Vn
7  
deferred assets 遞延資產   MA1y@  
deferred liabilities 遞延負債   m!-R}PQC  
delivery 交貨   pQ,|l$^m  
delivery expense 送貨費   '"m-kor  
delivery order 出貨單   =w;~1i%.k  
demand draft 即期匯票   *-eDUT|O  
demand note 即期票據   n@=D,'cn  
demurrage charge 延期費   b 3NEYn  
deposit 存款   b[U;P=;=  
deposit slip 存款單   \yhj{QS.k  
depreciation 折舊   FZBdQhYF  
direct cost 直接成本   )z\ 73|w  
direct labour 直接人工   j&-<e7O=  
director 董事   c BcZ@e;  
discount 折扣   u>\u}c  
discount on purchase 進貨折扣   A$jf#,  
   GIM'H;XG