[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。   xEk 8oc  
.p,VZ9  
acceptance 承兌   ),-gy~  
account 賬戶   nQoQNB  
accountant 會計員  
1"L"LU'  
accounting 會計   tM^4K r~o,  
accounting system 會計制度   !Av9?Q:  
accounts payable 應付賬款   fum.G {}  
accounts receivable 應收賬款   vj]>X4'i  
accumulated profits 累積利益   RFyMRE!?  
adjusting entry ?#123;整記錄   # )y/aA  
adjustment ?#123;整    RQb}t,  
administration expense 管理費用   F,{mF2U*$  
advances 預付   "J`&"_CyZ  
advertising expense 廣告費   m
sM1K1er  
agency 代理   9&5<ZC-D  
agent 代理人   f+Sb>$  
agreement 契約   l6&\~Z(  
allotments 分配數  
]Ob|!L(  
allowance 津貼   `r-jWK\  
amalgamation 合併   ?)y^ [9  
amortization 攤銷   4]uj+J  
amortized cost 應攤成本   a9z#l}IQ  
annuities 年金   3_~iq>l  
applied cost 已分配成本   qfyZda0d  
applied expense 已分配費用   IF|6iKCE  
applied manufacturing expense 己分配製造費用   'Vo8|?.WhX  
apportioned charge 攤派費用   Pps-,*m  
appreciation 漲價   `X}:(O^GO  
article of association 公司章程   C=/B\G/.9  
assessment 課稅   1J4Pnl+hN  
assets 資產   +ti ?7|bK<  
attorney fee 律師費   k(l2`I4V  
audit 審計   E5d$n*A  
auditor 審計員   jb-kg</A  
average 平均數   /N"3kK,N  
average cost 平均成本   m|;(0 rft  
bad debt 壞賬   r8Mx+r  
balance 餘額   $+! dP{  
balance sheet 資產負債表   *iEtXv  
bank account 銀行賬戶   ? T6K]~g  
bank balance 銀行結存   6t6Z&0$h~  
bank charge 銀行手續費   kkF)Tro\  
bank deposit 銀行存款   B6Vlc{c5SO  
bank discount 銀行貼現   Aw |;C  
bank draft 銀行匯票   #_@cI(P  
bank loan 銀行借款   Z[oEW>_A  
bank overdraft 銀行透支   o@Oz a  
bankers acceptance 銀行承兌   t?W}=%M[  
bankruptcy 破產   ,erf{"Nh  
bearer 持票人   HU i?\4  
beneficiary 受益人   //U1mDFT  
bequest 遺產   K^shTh8k  
bill 票據   MC}t8L=  
bill of exchange 匯票   )U?_&LY)[M  
bill of lading 提單   [@vz0!@s5  
bills discounted 貼現票據   EiL#Dwx  
bills payable 應付票據   B 7C3r9wj  
bills receivable 應收票據   ,50
 
board of directors 董事會   & 9p!J(C  
bonds 債券   ~&i4FuK  
bonus 紅利   |h>PUt@LL  
book value 賬面價值   MzJCiX^  
bookkeeper 簿記員   N+|NI?R?}  
bookkeeping 簿記   QJGGce  
branch office general ledger 支店往來賬戶   WQK<z!W5  
broker 經紀人   = xO03|T;6  
brought down 接前   Fb5U@X/vE  
brought forward 接上頁   I&;>(@K  
budget 預算   %ou,|Dww  
by-product 副產品   H}^
'  
by-product sales 副產品銷售   M&Ka^h;N  
capital 股本   Jz}nV1G(jz  
capital income 資本收益   M"~jNe|  
capital outlay 資本支出   t'eqk#rq  
capital stock 股本   ;c(a)_1  
capital stock certificate 股票   K p3}A$uV  
carried down 移後   XO <wK  
carried forward 移下頁    ~VGnE:  
cash 現金   ?"6Zf LRi  
cash account 現金賬戶   L"bOc'GfQ  
cash in bank 存銀行現金   Ms{";qi
G  
cash on delivery 交貨收款   >XD?zF)6  
cash on hand 庫存現金   ^SdF\uk{?6  
cash payment 現金支付   ^\\3bW9
}H  
cash purchase 現購   %tCv-aX4  
cash sale 現沽   d7OygDb<  
cashier 出?#123;員   hi
7_jl6  
cashiers check 本票   25Dl4<-Z  
certificate of deposit 存款單折   f%Q{}fC{*  
certificate of indebtedness 借據   Kc/1LeAi
k  
certified check 保付支票   )dXa:h0RZ  
certified public accountant 會計師   WE<?y_0y&  
charges 費用   WRh5v8Wz0  
charge for remittances 匯水手續費   37#&:[w>  
charter 營業執照   6j
<9Y  
chartered accountant 會計師   diq}\'f  
chattles 動產   J1?

;'  
check 支票   {i5?R,a)  
che stub 支票存根   f-ltV<C_  
closed account 己結清賬戶   z:Ml;y  
closing 結算   1K72}Gj)ZL  
closing entries 結賬紀錄   >rSjP1-F  
closing stock 期末存貨   lSj gN~:z  
closing the book 結賬   ~wvt:E,fC  
columnar journal 多欄日記賬   DD|0?i  
combination 聯合   a~$XD(w^  
commission 佣金   eA /n.V$z  
commodity 商品   ,T/Gv;wa2  
common stock 普通股   I=
mz^c{  
company 公司   h [TwaR  
compensation 賠償   U&!TA(Yr  
compound interest 複利   vCzZjGBY  
consignee 承銷人   p~pD`'%  
consignment 寄銷   kB7v c>@1  
consignor 寄銷人   H?$dnwR  
consolidated balance sheet 合併資產負債表   L
kt4F  
consolidated profit and loss account 合併損益表   t*{L[c9.Uq  
consolidation 合併   @=-(H<0  
construction cost 營建成本   L
CF}Y{  
construction revenue 營建收入   wq)*bIv  
contract 合同   =~D? K9o  
control account 統制賬戶   d t/AAk6  
copyright 版權   '\:4Ijp<"  
corporation 公司   mG~_*8}e<  
cost 成本   <_EKCk  
cost accounting 成本會計   u?osX;'w  
cost of labour 勞工成本   6FUW^dt  
cost of production 生產成本   /<LZt<K  
cost of manufacture 製造成本    ~?ab_CY  
cost of sales 銷貨成本   ?Oyo /?/  
cost price 成本價格   %xt9k9=vZ  
credit 貸方   > I2rj2M#  
credit note 收款通知單   Y]z :^D  
creditor 債權人   j-<]OOD  
crossed check 橫線支票   ( }-*irSsj  
current account 往來活期賬戶   !Sc"V.o@!  
current asset 流動資產   =|3BkmO  
current liability 流動負債   ]#tB[ 
G  
current profit and loss 本期損益   inP2y?j  
debit 借方   agIqca;  
debt 債務   N5Js.j>z  
debtor 債務人   [FFr}\}bY  
deed 契據    |/Nh#  
deferred assets 遞延資產   C$[d~1t6  
deferred liabilities 遞延負債   8 Rx@_  
delivery 交貨   144Y.  
delivery expense 送貨費   FO!
Td  
delivery order 出貨單   bA;OphO(  
demand draft 即期匯票   r- 8 Awa  
demand note 即期票據   q_ MN  
demurrage charge 延期費   Fmk:[hMw  
deposit 存款   i:lc]B  
deposit slip 存款單   :F(4&e=w  
depreciation 折舊   yD\q4G  
direct cost 直接成本   umYsO.8  
direct labour 直接人工   727#7Bo  
director 董事   
l.Q  
discount 折扣   oD)x\ )t8  
discount on purchase 進貨折扣   M2$/x`\-~  
   #bOv}1,s