[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。   2-UD^;0  
>;j&]]-&  
acceptance 承兌   ^  ~1QA  
account 賬戶   \AoqOC2u  
accountant 會計員   rk;]7Wu  
accounting 會計   {=J:  
accounting system 會計制度   oy[ px9Wx  
accounts payable 應付賬款   E^{!B]/oP  
accounts receivable 應收賬款   yeIS}O  
accumulated profits 累積利益   O+< +yQl  
adjusting entry ?#123;整記錄   {=&({ cS  
adjustment ?#123;整   r.Z g<T  
administration expense 管理費用   6v%ePFul  
advances 預付   S{MB$JA  
advertising expense 廣告費   "u$XEA  
agency 代理   3gJZlH5IR  
agent 代理人   [x=(:soEqC  
agreement 契約   ld|GY>rH  
allotments 分配數   x bcmvJrG  
allowance 津貼   WH7UJCQ  
amalgamation 合併   =\)zb'\=d  
amortization 攤銷   T?Z^2.Pvc  
amortized cost 應攤成本   g$Vr9MH  
annuities 年金   v}AjW%rB  
applied cost 已分配成本   ;;CNr_  
applied expense 已分配費用   o
F_r C[  
applied manufacturing expense 己分配製造費用   km^ZF<.@  
apportioned charge 攤派費用   69:-c@L0  
appreciation 漲價   *""W`x  
article of association 公司章程   DYIp2-K  
assessment 課稅   7cB{Iq0+  
assets 資產   j5/|
1N  
attorney fee 律師費   !OPHS^L  
audit 審計   a
^juZ  
auditor 審計員   c`S
+>:  
average 平均數   # &5.   
average cost 平均成本  
,(sE|B#s  
bad debt 壞賬   UpSJ%%.n  
balance 餘額   rp1+K4]P  
balance sheet 資產負債表   bF,.6iKI  
bank account 銀行賬戶   Z1$U[Tsd  
bank balance 銀行結存   .YB/7-%M[  
bank charge 銀行手續費   %{^|Av1Uz  
bank deposit 銀行存款   qJonzFp7  
bank discount 銀行貼現   fiU#\%uJg  
bank draft 銀行匯票   gzW{h0iRr  
bank loan 銀行借款   lMg#zT!?  
bank overdraft 銀行透支   (=1zMZo  
bankers acceptance 銀行承兌   Ayn$,  
bankruptcy 破產   rADzJ#CU\  
bearer 持票人   Fe: ~M?]  
beneficiary 受益人   ;GOu'34j  
bequest 遺產   @;hdZLG]`&  
bill 票據   l1L8a I,8  
bill of exchange 匯票   fsnZHL}=n  
bill of lading 提單   y[AB,Dd  
bills discounted 貼現票據   t7V7TL!5'  
bills payable 應付票據   8s[1-l
 
bills receivable 應收票據   6 A#xFPYY{  
board of directors 董事會   %" l;  
bonds 債券   i tk/1  
bonus 紅利   L=HnVgBs  
book value 賬面價值   fWri7|"0h  
bookkeeper 簿記員   }ksp(.}G  
bookkeeping 簿記   >O~V#1 H  
branch office general ledger 支店往來賬戶   61gyx6v  
broker 經紀人   vLq%k+D#  
brought down 接前   ! jDopE0L  
brought forward 接上頁   }'>mT,ytgk  
budget 預算   yn<J>e  
by-product 副產品   sD{Wc%5  
by-product sales 副產品銷售   gs a@ci  
capital 股本   2@ZRz%(Oa&  
capital income 資本收益   OpIeo+^X*  
capital outlay 資本支出   alNn(0MG  
capital stock 股本   VUHf-bKl  
capital stock certificate 股票   IQ-l%x[fue  
carried down 移後   i`vy<Dvpz  
carried forward 移下頁   "f~OC<GdYs  
cash 現金   >w.%KVBJ  
cash account 現金賬戶   3kF+wifsz  
cash in bank 存銀行現金   C6@*l~j  
cash on delivery 交貨收款   7(^F@,,@  
cash on hand 庫存現金   9v3n4=gc  
cash payment 現金支付   Bx$?*y&f!v  
cash purchase 現購   R2 J A(Hn  
cash sale 現沽   5gC>j(  
cashier 出?#123;員   mD
D96y  
cashiers check 本票   o>Dd1 j  
certificate of deposit 存款單折   hy$VG%b;#  
certificate of indebtedness 借據   =d:3]M ^
 
certified check 保付支票   0,.|-OZ  
certified public accountant 會計師   bH'2iG  
charges 費用   aX|(%1r  
charge for remittances 匯水手續費   Iu >4+6  
charter 營業執照   Iij$ce`nx  
chartered accountant 會計師   @qx$b~%  
chattles 動產   ~.0'v [N  
check 支票   ZZCm438  
che stub 支票存根   8xhx*A  
closed account 己結清賬戶   WQD:~*C:  
closing 結算   &k-NDh3  
closing entries 結賬紀錄   p Tz]8[ ^  
closing stock 期末存貨   5tLb o  
closing the book 結賬   ,\#s_N7  
columnar journal 多欄日記賬   FS!)KxC/-  
combination 聯合   ^} wF^ _  
commission 佣金   mh SknyqT  
commodity 商品   `R.Pz _
oe  
common stock 普通股   asLrXGGyT  
company 公司   FCKyKn  
compensation 賠償   87eH~&<1  
compound interest 複利   734n1-F?I%  
consignee 承銷人   2cRru]VZ5  
consignment 寄銷   aD_7^
8>  
consignor 寄銷人   oj)(.X<8N  
consolidated balance sheet 合併資產負債表   c813NHW  
consolidated profit and loss account 合併損益表   Zkqq<  
consolidation 合併   }4h0{H  
construction cost 營建成本   y c 8h}`  
construction revenue 營建收入   yaWY>sB  
contract 合同   Y> }\'$\b  
control account 統制賬戶   unbIfl=  
copyright 版權   Y"yrc0'&T  
corporation 公司   }:;UnE}  
cost 成本   DQ[7p(  
cost accounting 成本會計   Fr; 's(^   
cost of labour 勞工成本   "Ehh9 m1&
 
cost of production 生產成本   U0{)goN.  
cost of manufacture 製造成本   )EKWsGNe/  
cost of sales 銷貨成本   Fpeokr"i  
cost price 成本價格   bQwG"N  
credit 貸方  
;'08-Et  
credit note 收款通知單   `ah|B
V  
creditor 債權人   t+]1D@hv  
crossed check 橫線支票   SBDGms  
current account 往來活期賬戶   d"Wuu1tEY  
current asset 流動資產   (uhE'IQ{(  
current liability 流動負債   I;eo y,  
current profit and loss 本期損益   B I3fk  
debit 借方   u^CL }t*  
debt 債務   %.l={B,i  
debtor 債務人   9PV+Kr!c5I  
deed 契據   n~}[/ly  
deferred assets 遞延資產   `
YE=B{q  
deferred liabilities 遞延負債   U?5lqq  
delivery 交貨   v2p0EOS  
delivery expense 送貨費   p4UEhT  
delivery order 出貨單   hlze]d?z  
demand draft 即期匯票   "+wkruC  
demand note 即期票據   }Q]-Y :  
demurrage charge 延期費   h{$k%YJ?  
deposit 存款   XuHR  
deposit slip 存款單   g`fMHU7  
depreciation 折舊   ">eled)O  
direct cost 直接成本   T]zD+/=  
direct labour 直接人工   SBs!52  
director 董事   sK&kp=zu  
discount 折扣   1@h8.ym<"  
discount on purchase 進貨折扣   ?_A[E]/H  
   /93z3o7D>