[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。   Rj 2N+59rg  
^HYmi\`  
acceptance 承兌   /z:pid,_0  
account 賬戶   b*Ny  
accountant 會計員   5ws|4V  
accounting 會計   u&/[sqx  
accounting system 會計制度   os6p1"_\f  
accounts payable 應付賬款   Z0*Lm+d9z  
accounts receivable 應收賬款   3Z=OUhn9  
accumulated profits 累積利益   EN6a? }5  
adjusting entry ?#123;整記錄   e=K2]Y Q{  
adjustment ?#123;整   1-[~}  
administration expense 管理費用   t I}@1  
advances 預付   ~wG.'d]  
advertising expense 廣告費   i bAZ*I  
agency 代理   KNT(lA0s  
agent 代理人   V ;Kzh$^rk  
agreement 契約   "8MG[$Y  
allotments 分配數   +p6cG\Gp  
allowance 津貼   E +\?|q !T  
amalgamation 合併   .2?txOKh  
amortization 攤銷   4/YE
kD  
amortized cost 應攤成本   W:D'k^u  
annuities 年金   y,&.<
Yc  
applied cost 已分配成本   qjcy{@ j  
applied expense 已分配費用   i(DoAfYf/q  
applied manufacturing expense 己分配製造費用   :Awnj!KNCc  
apportioned charge 攤派費用   ^ .bYLF  
appreciation 漲價   i'&KoR?  
article of association 公司章程   [DrG;k?  
assessment 課稅   3GVE/GtU  
assets 資產   BG:l Zj'I  
attorney fee 律師費   Kq!E<|yM  
audit 審計   8tq6.%\  
auditor 審計員   Z#7T!/28  
average 平均數   xbJ@z{  
average cost 平均成本   hnWo.5;$  
bad debt 壞賬   XVwaX2=L  
balance 餘額   :&D>?{b0  
balance sheet 資產負債表  
Uw R,U#d  
bank account 銀行賬戶   V_Z~$  
bank balance 銀行結存   #N%ATV  
bank charge 銀行手續費   ;\(Wz5Ok&J  
bank deposit 銀行存款   0CXh|AU  
bank discount 銀行貼現   tI50z khaB  
bank draft 銀行匯票   `:W
Vp~fn  
bank loan 銀行借款   g-^Cf  
bank overdraft 銀行透支   9^l[d<  
bankers acceptance 銀行承兌   ECHl9; +  
bankruptcy 破產   K07SbL7g!p  
bearer 持票人   9L3 #aE]C  
beneficiary 受益人   RqTW$94RD  
bequest 遺產   x`N_tWZ  
bill 票據   GE4d=;
5  
bill of exchange 匯票   (ov=D7>t0  
bill of lading 提單   d{_tOj$  
bills discounted 貼現票據   w)I!q&`Y  
bills payable 應付票據   Qx,?v|Xg  
bills receivable 應收票據   N<wy"N{iS  
board of directors 董事會   -:9E+b  
bonds 債券   (lv|-Phc.  
bonus 紅利   2w`kh=  
book value 賬面價值   [s?H3yQ.  
bookkeeper 簿記員   m~s.al(G91  
bookkeeping 簿記   hpJ[VKe  
branch office general ledger 支店往來賬戶   (WT0j  
broker 經紀人   J/(3: a>  
brought down 接前   yjCY2T E  
brought forward 接上頁   hDc,#~!  
budget 預算   Hbogi1!al|  
by-product 副產品   X\3IY:Q@T  
by-product sales 副產品銷售   vn;_|NeSf  
capital 股本   E<]l]?  
capital income 資本收益   n"B"Aysz  
capital outlay 資本支出   "B`yk/GM]  
capital stock 股本   {E!"^^0`  
capital stock certificate 股票   ]p3hq1u3&  
carried down 移後   q4_&C&7  
carried forward 移下頁   d
R2#n  
cash 現金   ~7PPB|XY  
cash account 現金賬戶   ?_9cFo59:  
cash in bank 存銀行現金   @W3fKF9*R  
cash on delivery 交貨收款   5A]IiX4Z  
cash on hand 庫存現金   G hH0-g{-  
cash payment 現金支付   ]9z{ 95  
cash purchase 現購   `X?l`H;#  
cash sale 現沽   K~$o2a e  
cashier 出?#123;員   F?2(U\k#  
cashiers check 本票   *au&ODa  
certificate of deposit 存款單折   Te?UQX7Z}M  
certificate of indebtedness 借據   /$zYSP)YT  
certified check 保付支票   "Yw-1h`fR  
certified public accountant 會計師   cWIX!tc8  
charges 費用   pE >~F  
charge for remittances 匯水手續費   :HhLc'1Jw  
charter 營業執照   }x% ;y]S  
chartered accountant 會計師   N>;"r]Rl"  
chattles 動產   <~# ZtD$G  
check 支票   PQAN,d  
che stub 支票存根   {xr!H-9ZAA  
closed account 己結清賬戶   ;;BQuG  
closing 結算   ?}^e,.M0?s  
closing entries 結賬紀錄   lPm'>,}Y  
closing stock 期末存貨   :,<e  
closing the book 結賬   @=x=dL
(  
columnar journal 多欄日記賬   2&fIF}vk>m  
combination 聯合   O6gI%Jdp  
commission 佣金   MO)N0{.b  
commodity 商品   "PGEiLY  
common stock 普通股   %Bg} a  
company 公司   (PU0\bGA  
compensation 賠償   @V)k*h3r+  
compound interest 複利   Nb\4Mv`  
consignee 承銷人   oPRvd_~  
consignment 寄銷   H@2JL.(k  
consignor 寄銷人   (A`/3Aq+  
consolidated balance sheet 合併資產負債表   04NI.Jv  
consolidated profit and loss account 合併損益表   ^.j
Ius5  
consolidation 合併   R(@7$  
construction cost 營建成本   ]od]S8$5  
construction revenue 營建收入   {/12.y=)~  
contract 合同   hX\XNiCiK8  
control account 統制賬戶   m *8[I  
copyright 版權   l){l*~5zl2  
corporation 公司   [La=z7*  
cost 成本   l epR}  
cost accounting 成本會計   yNdtq\h  
cost of labour 勞工成本   ;hNnF&l  
cost of production 生產成本   MdT'xYomzQ  
cost of manufacture 製造成本   E,E:WuB  
cost of sales 銷貨成本   Zeyhr\T  
cost price 成本價格   Oa\!5Pw1  
credit 貸方   ftsr-3!Vm  
credit note 收款通知單   f33'2PYl  
creditor 債權人   t`03$&Cx7  
crossed check 橫線支票   2H fP$.  
current account 往來活期賬戶   *>rpcS<l  
current asset 流動資產   2S}%r4$n}  
current liability 流動負債   YMLo~j4J  
current profit and loss 本期損益   =UA-&x@  
debit 借方   |{cdXbr  
debt 債務   By6C+)up  
debtor 債務人   My'M~#kO,  
deed 契據   3JEH sYxs  
deferred assets 遞延資產   w(n&(5FzB<  
deferred liabilities 遞延負債   5gZ0a4  
delivery 交貨   Zu:cF+hl  
delivery expense 送貨費   ymXR#E  
delivery order 出貨單   Fgxh?Wd9  
demand draft 即期匯票   +SkD/"5ng  
demand note 即期票據   j(6: 
 
demurrage charge 延期費   sIdo(`8$  
deposit 存款   qrO]t\  
deposit slip 存款單   o\h[K<^> )  
depreciation 折舊   A_T-]YQ  
direct cost 直接成本   MX6*waQ-<  
direct labour 直接人工   T^S|u8f  
director 董事   3G8BYP  
discount 折扣   O[y.3>l[s  
discount on purchase 進貨折扣   &M=12>ah]  
   enlk)_btp