[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。   rpZ^R}B%*v  
"{&?t}rj+  
acceptance 承兌   Z|h&Zd1z  
account 賬戶   g3`:d)|  
accountant 會計員   jQgy=;?Lwm  
accounting 會計   ^-24S#KE  
accounting system 會計制度   8!T6N2O6d  
accounts payable 應付賬款   -ST[!W V  
accounts receivable 應收賬款   oOU?6nq  
accumulated profits 累積利益   DAPbFY9  
adjusting entry ?#123;整記錄   )l|/lj  
adjustment ?#123;整   Rpi@^~aP E  
administration expense 管理費用   (1|_Nr  
advances 預付   Eed5sm$H  
advertising expense 廣告費   "/O`#Do/  
agency 代理   \"X<\3z2  
agent 代理人   w[A$bqz  
agreement 契約   7E-1 #4  
allotments 分配數   ~ e4Pj`?=K  
allowance 津貼   n'&Cr0{  
amalgamation 合併   NFEF{|}BM  
amortization 攤銷   '4L0=G:A<q  
amortized cost 應攤成本   %]zaX-2dm!  
annuities 年金   nisW<Q`uB  
applied cost 已分配成本   #:Tb(R   
applied expense 已分配費用   k
s=l Nz9  
applied manufacturing expense 己分配製造費用   =xa:>Vh#  
apportioned charge 攤派費用   FBR]) h'Z  
appreciation 漲價   xux
j
 
article of association 公司章程   CfSpwkg  
assessment 課稅   RO]Vn]qb  
assets 資產   2}ttCm  
attorney fee 律師費   Q}A*{9#|  
audit 審計   bm &$wf  
auditor 審計員   ncGg@$E  
average 平均數   ?_!} lg  
average cost 平均成本   }! jk  
bad debt 壞賬   >A+0"5+_p  
balance 餘額   ~BSIp .  
balance sheet 資產負債表   ~.FZF  
bank account 銀行賬戶   W[dK{?RB  
bank balance 銀行結存   TT'sO[N[  
bank charge 銀行手續費   )YB@6TiD  
bank deposit 銀行存款   }i"\?M  
bank discount 銀行貼現   tqn
vC UIE  
bank draft 銀行匯票   Nan@SuKY  
bank loan 銀行借款   r&u&$"c  
bank overdraft 銀行透支   aQMUC6cPM@  
bankers acceptance 銀行承兌   *kliI]BF]  
bankruptcy 破產   DvBL#iC  
bearer 持票人   ~w&_l57  
beneficiary 受益人   Ic%c%U=i  
bequest 遺產   x8#bd{  
bill 票據   xXCSaBS~  
bill of exchange 匯票   l;N?*2zm[  
bill of lading 提單   aCq ) hR  
bills discounted 貼現票據   8f""@TTp  
bills payable 應付票據   y@5{.jsr_  
bills receivable 應收票據   :{(` ;fJ  
board of directors 董事會   )
r8yt}  
bonds 債券   : J3_g<@  
bonus 紅利   OwdA6it^f  
book value 賬面價值   O>5xFz'm  
bookkeeper 簿記員   d3$*z)12`  
bookkeeping 簿記   Ik4
FVL8~  
branch office general ledger 支店往來賬戶   9]{(~=D7  
broker 經紀人   iiW s]5  
brought down 接前   f.Uvf^T}2  
brought forward 接上頁   r+4<Lon~  
budget 預算   .4jU G=  
by-product 副產品   ewOd =%  
by-product sales 副產品銷售   b6@(UneVM  
capital 股本   oi@hZniP?  
capital income 資本收益   KA=cIm  
capital outlay 資本支出   :sf(=Y.qA  
capital stock 股本   b,Z\{M:f;F  
capital stock certificate 股票   Gu3# y"a>  
carried down 移後   1Qc>A8SU  
carried forward 移下頁   f1hjU~nJ  
cash 現金   [&tN(K
9*  
cash account 現金賬戶   7j9X<8*  
cash in bank 存銀行現金   N8]DW_bsB  
cash on delivery 交貨收款   ?)8OC(B8q  
cash on hand 庫存現金   sPu@t&$  
cash payment 現金支付   j4!g&F _y  
cash purchase 現購   l,I[r$TCf  
cash sale 現沽   ]M:=\h,t>  
cashier 出?#123;員   \Ax[/J2aO  
cashiers check 本票   ([mC!d@a  
certificate of deposit 存款單折   O|5Z-r0<  
certificate of indebtedness 借據   $Ur-Q d  
certified check 保付支票   -f{NVX\<0  
certified public accountant 會計師   Z=L~W,0'  
charges 費用   o7qZy |\4S  
charge for remittances 匯水手續費   ceW,A `J  
charter 營業執照   &Z.zem?n  
chartered accountant 會計師   #@i1jZ  
chattles 動產   Vy-kogVt  
check 支票   (jV_L1D  
che stub 支票存根   STr&"9c  
closed account 己結清賬戶   ._6|epJ#  
closing 結算   .4t-5,7s%  
closing entries 結賬紀錄   {JJq/[j  
closing stock 期末存貨   1ymq7F(2  
closing the book 結賬   & V*_\  
columnar journal 多欄日記賬   MPexc5_  
combination 聯合   F!LVyY"w  
commission 佣金   gbC!>LV  
commodity 商品   `4@ _Y<  
common stock 普通股   uT#MVv~.  
company 公司   `egyk)"aM  
compensation 賠償   xE[CNJ%t^,  
compound interest 複利  
+2ZBj6 e9  
consignee 承銷人   RPXkf
71iM  
consignment 寄銷   0~)_/yx?S  
consignor 寄銷人   `T-lBwH  
consolidated balance sheet 合併資產負債表   ~O;'],#Co  
consolidated profit and loss account 合併損益表   jkN-(v(T  
consolidation 合併   C6!P8qX  
construction cost 營建成本   Hq>"rrVhx  
construction revenue 營建收入   iG.qMf.  
contract 合同   h rksPK"s2  
control account 統制賬戶   u
B`H9  
copyright 版權   K|OowM4tv  
corporation 公司   viLK\>>  
cost 成本   hj8S".A_  
cost accounting 成本會計   4X()D {uR  
cost of labour 勞工成本   , :10  
cost of production 生產成本   F+lsza  
cost of manufacture 製造成本   Nydhal00  
cost of sales 銷貨成本   Z7Y+rP[l  
cost price 成本價格   gvoo1 Sa  
credit 貸方   5UTIGla  
credit note 收款通知單   Q9\6Pn ]T  
creditor 債權人   "I7 Sed7  
crossed check 橫線支票   `;:zZ8*  
current account 往來活期賬戶   .3tyNjsn\  
current asset 流動資產   ]Uy cT3A  
current liability 流動負債   W=$cQ(x4Z  
current profit and loss 本期損益   B(omD3jzN  
debit 借方   ^T{ww=/v  
debt 債務   pYtvenBy  
debtor 債務人   }gfs  
deed 契據   x c[BQ|P=  
deferred assets 遞延資產   ^<}>]F_  
deferred liabilities 遞延負債   ~<)CI0=  
delivery 交貨   Gx$rk<;ZW  
delivery expense 送貨費   |.qK69  
delivery order 出貨單   q3~RK[OCq  
demand draft 即期匯票   `4&a"`&$  
demand note 即期票據   y{`aM(&  
demurrage charge 延期費   +pq/:h  
deposit 存款   clcj5
=:  
deposit slip 存款單   IIrXI8'}  
depreciation 折舊   }+" N '  
direct cost 直接成本   nj@l5[  
direct labour 直接人工   EE^ N01<"\  
director 董事   fFBD5q(n  
discount 折扣   8%Wg;:DZx  
discount on purchase 進貨折扣   .ZB/!WiF  
   
s*XwU