[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。   6<%b}q9Mo  
au E8 ^|  
acceptance 承兌   gj7'43 ?W  
account 賬戶   R2==<"gq  
accountant 會計員   aI> F8R?  
accounting 會計   DW>O]\I  
accounting system 會計制度   4~AY: ib|  
accounts payable 應付賬款    Spw^h=o  
accounts receivable 應收賬款   as73/J6  
accumulated profits 累積利益   8M0<:p/  
adjusting entry ?#123;整記錄   Z6zLL   
adjustment ?#123;整   de9e7.(2  
administration expense 管理費用   [s[!PlazX  
advances 預付   CD. XZA[  
advertising expense 廣告費   )8taMC:H^  
agency 代理   9e7):ZupO  
agent 代理人   iA|n\a~ny,  
agreement 契約   *Z+U}QhHD6  
allotments 分配數   og1Cj{0  
allowance 津貼   -UWyBM3c@  
amalgamation 合併   gW?Hd/  
amortization 攤銷  
e< G[!m  
amortized cost 應攤成本   k~2FlRoC^  
annuities 年金   hXD`OlX  
applied cost 已分配成本   ,g1~4,hqQ  
applied expense 已分配費用   /eBcPu"[Vb  
applied manufacturing expense 己分配製造費用   ;Za^).=  
apportioned charge 攤派費用   )afH:  
appreciation 漲價   /IG3>|R  
article of association 公司章程   a# Uk:O!  
assessment 課稅   1wE`
kbC<  
assets 資產   4^*Z[6nt|  
attorney fee 律師費   3*F|`js"  
audit 審計   &?I3xzvK  
auditor 審計員   rcf#8  
average 平均數   *c(J 4  
average cost 平均成本   -%Jm-^F I  
bad debt 壞賬   Y3ypca&P9  
balance 餘額   Va4AE)[/*  
balance sheet 資產負債表   DG=_E\"#  
bank account 銀行賬戶   vos-[$  
bank balance 銀行結存   ,!^g8zO  
bank charge 銀行手續費   6J965eM'[  
bank deposit 銀行存款   +3pfBE|  
bank discount 銀行貼現   - v= ndJ.  
bank draft 銀行匯票   k#2b3}(,  
bank loan 銀行借款   ?i\$U'2*z3  
bank overdraft 銀行透支   =T$2Qo8  
bankers acceptance 銀行承兌   VoyRB2t  
bankruptcy 破產   Q@s G6iz  
bearer 持票人   >`n)-8  
beneficiary 受益人  
SIzA0  
bequest 遺產   aw3rTT(  
bill 票據   U9Lo0K  
bill of exchange 匯票   :io~{a#.2\  
bill of lading 提單   C?rb}(m  
bills discounted 貼現票據   "^t;V+I o  
bills payable 應付票據   -}5dZ;  
bills receivable 應收票據   (O G>=h8?  
board of directors 董事會   _Ry  
bonds 債券   rD>q/,X=\  
bonus 紅利   ` kZ"5}li  
book value 賬面價值   `)H| &!wT  
bookkeeper 簿記員   j[w5#]&%  
bookkeeping 簿記   NV^n}]ci  
branch office general ledger 支店往來賬戶   ?osYs<k \  
broker 經紀人   Egl1$,e  
brought down 接前   .Zx7+`i  
brought forward 接上頁   v8THJf  
budget 預算   2!a~Y
T   
by-product 副產品   |H8UT SX+  
by-product sales 副產品銷售   ]r1Lr{7^S  
capital 股本   mW."lzIl  
capital income 資本收益   P1ynCe  
capital outlay 資本支出   z.:IUm{z  
capital stock 股本   z\<gm$1CB  
capital stock certificate 股票   !Mk]%  
carried down 移後   EkP(]F  
carried forward 移下頁   M,eq-MEK  
cash 現金   e pAC%a  
cash account 現金賬戶   HF%)ip+  
cash in bank 存銀行現金   !?m8UE  
cash on delivery 交貨收款   3 J\&t4q  
cash on hand 庫存現金   v
FGVz  
cash payment 現金支付   <gSZ<T  
cash purchase 現購   D]Gt=2\NG9  
cash sale 現沽   9riKSp:5  
cashier 出?#123;員   j,g.Eo  
cashiers check 本票   H.TPKdVX  
certificate of deposit 存款單折   oSoU9_W  
certificate of indebtedness 借據   ,,(BW7(  
certified check 保付支票   Y.o-e)zX  
certified public accountant 會計師   f>+:UGmP  
charges 費用   r)Iq47Uiw  
charge for remittances 匯水手續費   oFS)3.  
charter 營業執照   btB> -pT  
chartered accountant 會計師   @xAfD{}f!  
chattles 動產   G6j9,#2@  
check 支票   o n?8l?iQ  
che stub 支票存根   8KS9!*.iZ  
closed account 己結清賬戶   dRLvej,  
closing 結算   q*{Dy1Tj  
closing entries 結賬紀錄   f@J-6uQ7w  
closing stock 期末存貨   $g)X,iQu  
closing the book 結賬   >l!DWi6  
columnar journal 多欄日記賬   e@L7p,  
combination 聯合   2d-C}&}L\  
commission 佣金   rxAb]~MMp  
commodity 商品   Og<UW^VR  
common stock 普通股   lmr:PX  
company 公司  
btU:=6  
compensation 賠償   #)$@Kvm  
compound interest 複利   $.r:  
consignee 承銷人   KfLp cV  
consignment 寄銷   Uzd\#edxJ  
consignor 寄銷人   = Qw`F0t  
consolidated balance sheet 合併資產負債表   TfqQh!Y  
consolidated profit and loss account 合併損益表   Kg;1%J>ee  
consolidation 合併   9p<ZSh  
construction cost 營建成本   5J<ghv>\P  
construction revenue 營建收入   fwi(qx1=}  
contract 合同   )~[hf,R5S  
control account 統制賬戶   !`#xFRHe  
copyright 版權   s:#\U!>0`  
corporation 公司   XqTDLM&  
cost 成本   D.R 7#^ .  
cost accounting 成本會計   V$fv
f#T  
cost of labour 勞工成本   +eD+Z.{  
cost of production 生產成本   /0qLMlL$  
cost of manufacture 製造成本   ] 'ybu&22  
cost of sales 銷貨成本   {QTnVS't 0  
cost price 成本價格   + %07J6  
credit 貸方   7{e*isV  
credit note 收款通知單   QGQ>shIeZ  
creditor 債權人   Ox1#}7`0>  
crossed check 橫線支票   'rQ>Z A_8  
current account 往來活期賬戶   pe$l'ur
 
current asset 流動資產   rS
vQarT  
current liability 流動負債   T#e ;$\  
current profit and loss 本期損益   G\ht)7SGgf  
debit 借方   ?ydqmj2[F  
debt 債務   O o+pi$W  
debtor 債務人   -(]s!,  
deed 契據   mxJ& IV  
deferred assets 遞延資產   5L4{8X0X8  
deferred liabilities 遞延負債   $kef_*BQg  
delivery 交貨   N8^AH8l  
delivery expense 送貨費   N3J;_=<4  
delivery order 出貨單   5J4'\M  
demand draft 即期匯票   3B5GsI  
demand note 即期票據   /!mF,oR!  
demurrage charge 延期費   ==\Qj{ 7`  
deposit 存款   9c@."O`  
deposit slip 存款單   a.yCd/  
depreciation 折舊   tmJ-2   
direct cost 直接成本   s8/y|HN^  
direct labour 直接人工   lU[" ZFP  
director 董事   58@YWvAk  
discount 折扣   _3YuPMaN  
discount on purchase 進貨折扣   Nf<mgOAT1  
   ZCAdCKX|