[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。   X;p,Wq#D'  
s4}}MV3X  
acceptance 承兌   cEw/F0  
account 賬戶   ~GS`@IU}  
accountant 會計員   crC];LMl/  
accounting 會計   D1lHq/  
accounting system 會計制度   U1rh[A>  
accounts payable 應付賬款   n|L.dBAs]  
accounts receivable 應收賬款   G0//P .#  
accumulated profits 累積利益   ")(1z@  
adjusting entry ?#123;整記錄   Fu m1w  
adjustment ?#123;整   Vo(d)"m?  
administration expense 管理費用   `)H.TMI   
advances 預付   jvm "7)h  
advertising expense 廣告費   /{1xpR  
agency 代理   8'#%7+ "=!  
agent 代理人   F{f "x
M  
agreement 契約   8N8B${X  
allotments 分配數   hgKs[ySo,3  
allowance 津貼   <v[,A8Q  
amalgamation 合併   M* QqiE  
amortization 攤銷   wEzLfZ Oz/  
amortized cost 應攤成本   1rE
hL  
annuities 年金   P/Sv^d5=e  
applied cost 已分配成本   4y21v|(9  
applied expense 已分配費用   HcQ{ok9u  
applied manufacturing expense 己分配製造費用   /1tqTi  
apportioned charge 攤派費用    D
[]vJ  
appreciation 漲價   ycCEXu2F  
article of association 公司章程   zc,fJM  
assessment 課稅   8<?60sj  
assets 資產   p#J}@a  
attorney fee 律師費   S|!U=&  
audit 審計   2lHJ&fck<  
auditor 審計員   N9:xtrJ]_J  
average 平均數   'ei9* 4y  
average cost 平均成本   ZZFa<AK4  
bad debt 壞賬   0=(5C\w2  
balance 餘額   cD2}EqZ 9  
balance sheet 資產負債表   ]eP&r?B  
bank account 銀行賬戶   (h|l$OL/  
bank balance 銀行結存   MWsBZJR
r  
bank charge 銀行手續費   $N5}N\C:a  
bank deposit 銀行存款   Alp9] 0(  
bank discount 銀行貼現   ,uEWnZ"4  
bank draft 銀行匯票   `;4zIBJ  
bank loan 銀行借款   ?OvtR:hC  
bank overdraft 銀行透支   aeE9dV~  
bankers acceptance 銀行承兌   (?YTQ8QR  
bankruptcy 破產   sRb)*p'  
bearer 持票人   H`aqpa"C  
beneficiary 受益人   )UZ 's>O  
bequest 遺產   :)?w2'O  
bill 票據   RNp3lXf O  
bill of exchange 匯票   "i4@'`r  
bill of lading 提單   vQ26U(7\>  
bills discounted 貼現票據   +vBq,'k`  
bills payable 應付票據   d5+ (@HSR  
bills receivable 應收票據   8KT|ixs  
board of directors 董事會   =R?NOWrDY  
bonds 債券   Y-@K@Zu]?  
bonus 紅利   I6'U[ )%  
book value 賬面價值   p^7ZFUP  
bookkeeper 簿記員   4wMKl6mL  
bookkeeping 簿記   p@NE^aMn  
branch office general ledger 支店往來賬戶   nXk<DlTws  
broker 經紀人   T
Q.d|{B[  
brought down 接前   TpuN[Y  
brought forward 接上頁   xhj A!\DS  
budget 預算   ft4J.oT  
by-product 副產品   b 9F=}.4  
by-product sales 副產品銷售   X]tjT  
capital 股本   !ZD[ $lt+  
capital income 資本收益   ZVVK:dDgt  
capital outlay 資本支出   X@5!I+u\L  
capital stock 股本   FSIV\  u  
capital stock certificate 股票   Bj;Fy9[yb  
carried down 移後   PDzVXLpC  
carried forward 移下頁   u==bLl=$  
cash 現金   H)G ^ Y 1  
cash account 現金賬戶   Elh: %dr Q  
cash in bank 存銀行現金   X'IW&^
kI  
cash on delivery 交貨收款   6*/0 yGij  
cash on hand 庫存現金   ?o"wyF A*  
cash payment 現金支付   j#9p0[  
cash purchase 現購   /H^=`[Mr  
cash sale 現沽   x'+lNlv  
cashier 出?#123;員   Wb68")$  
cashiers check 本票   4[9~g=
y>  
certificate of deposit 存款單折   a7)q^;:O  
certificate of indebtedness 借據   b`PAOQ   
certified check 保付支票   @w[WG:-+  
certified public accountant 會計師   $A9!} `V  
charges 費用   12~zS  
charge for remittances 匯水手續費   {Fta4D_1N  
charter 營業執照   LwZBM
#_g  
chartered accountant 會計師   "$;=8O5O  
chattles 動產   ,[D
,G  
check 支票   CY?]o4IV  
che stub 支票存根   1%G<gbHpI  
closed account 己結清賬戶   sFC&DTb?  
closing 結算   l&dHH_m3  
closing entries 結賬紀錄   l=`)yc.  
closing stock 期末存貨   g(7htWr4  
closing the book 結賬   Yi1_oe  
columnar journal 多欄日記賬   sT?Qlj'Zd  
combination 聯合   z%Op_Ddp  
commission 佣金   zT6ng#  
commodity 商品   qDxz`}Ly=  
common stock 普通股   -ytSS:|%\  
company 公司   $M@
SZknm  
compensation 賠償   DzkE*vR  
compound interest 複利   R)?K+
cJ%  
consignee 承銷人   `Yn^ -W  
consignment 寄銷   p^Kp= z  
consignor 寄銷人   :(c2YZ   
consolidated balance sheet 合併資產負債表   ^VR1whCrx  
consolidated profit and loss account 合併損益表   >&f .^p  
consolidation 合併   1
uG?R  
construction cost 營建成本   i%GjtYjS  
construction revenue 營建收入   J/pW*G-U|  
contract 合同   :@I?JSi  
control account 統制賬戶   hY7Q$B<  
copyright 版權   IpXg2QbN  
corporation 公司   ;``*]tY$  
cost 成本   yK+76\} I  
cost accounting 成本會計   a\$PqOB!  
cost of labour 勞工成本   Oj:O-PtN2  
cost of production 生產成本   6d&BN7B  
cost of manufacture 製造成本   N{IY\/;\  
cost of sales 銷貨成本   2T<QG>;)j  
cost price 成本價格   D9B?9Qt2[  
credit 貸方   r*C:)z.}  
credit note 收款通知單   pM9Hav@iWU  
creditor 債權人   w1F7gd  
crossed check 橫線支票   6A7UW7/  
current account 往來活期賬戶   K2$mz  
current asset 流動資產   [3>l^Q|#  
current liability 流動負債   s[ )2z3  
current profit and loss 本期損益   Xw!eB?A  
debit 借方   DKqFe5rw  
debt 債務   Sdz!J 1  
debtor 債務人   L`cc2.F  
deed 契據   j_-$xz5-  
deferred assets 遞延資產   Ih!UL:Ckh  
deferred liabilities 遞延負債   +j_Vs+0  
delivery 交貨   M.1R]x(|  
delivery expense 送貨費   O66\s q  
delivery order 出貨單   6Ii2rEzD  
demand draft 即期匯票   -iGt]mbJkP  
demand note 即期票據   F'lG=c3N  
demurrage charge 延期費   dt{|bQLu3  
deposit 存款   d}3<nz,  
deposit slip 存款單   ~O?Gi 4^Yg  
depreciation 折舊   E,JDO d}  
direct cost 直接成本   }UMg ph:2:  
direct labour 直接人工   ,Ej2]iO\7  
director 董事   B9KY$^J  
discount 折扣   Z7"8dlb  
discount on purchase 進貨折扣   ?q1&(g]qO  
   }P#%aE&-