[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。   d6~wJMFl  
|RHX2sso  
acceptance 承兌   {dCkiF  
account 賬戶   vE {QN<6T  
accountant 會計員   Y$Fbi2A4  
accounting 會計   \5X34'7  
accounting system 會計制度   I]TL#ywF  
accounts payable 應付賬款   'gQm%:qU3r  
accounts receivable 應收賬款   Jg: Uv6eN+  
accumulated profits 累積利益   u!;kBs  
adjusting entry ?#123;整記錄   G=\rlH]N  
adjustment ?#123;整   :Im_=S[0  
administration expense 管理費用   Qb9) 1  
advances 預付   Z<xSU?J  
advertising expense 廣告費   h]G}E9\l  
agency 代理   .LV=Z0ja  
agent 代理人   W~R_- ]k@g  
agreement 契約   >}_c<`:  
allotments 分配數   FL0[V,  
allowance 津貼   jhK&Z7;  
amalgamation 合併   g'hBs D1'  
amortization 攤銷   uV=rLDY  
amortized cost 應攤成本   'X{7b <  
annuities 年金   YjLPW@  
applied cost 已分配成本   l{Xsh;%=  
applied expense 已分配費用   -O. MfI+  
applied manufacturing expense 己分配製造費用   hg=\L5R  
apportioned charge 攤派費用   :9]23'Md  
appreciation 漲價   9OP d'f  
article of association 公司章程   #_4L/LV  
assessment 課稅   #P18vK5  
assets 資產   4Uz6*IQNl  
attorney fee 律師費   '$l*FWOEal  
audit 審計   mqwN<:  
auditor 審計員   R3%T}^;f  
average 平均數   ?=f\oH$  
average cost 平均成本   TY~0UU$  
bad debt 壞賬   P?\rRB  
balance 餘額   m,qU})  
balance sheet 資產負債表   ;/>~|@  
bank account 銀行賬戶   Hm%[d;Z7  
bank balance 銀行結存   R4pbi=  
bank charge 銀行手續費   u.$.RkNMQ  
bank deposit 銀行存款   z{;W$SO 2  
bank discount 銀行貼現   Nf1) 5  
bank draft 銀行匯票   K\=bpc"Fy  
bank loan 銀行借款  
H~@aT7  
bank overdraft 銀行透支   t55CT6Se  
bankers acceptance 銀行承兌   
6WI_JbT~  
bankruptcy 破產   S &cH1QZ  
bearer 持票人   gO_^{>2  
beneficiary 受益人   I3s'44  
bequest 遺產   Mp"] =  
bill 票據   goWD~'\  
bill of exchange 匯票   z[] AH#h  
bill of lading 提單   !Wn'Ae9  
bills discounted 貼現票據   L.ndL d  
bills payable 應付票據   {tF=c0Z  
bills receivable 應收票據   st/Tb/  
board of directors 董事會   $aG]V-M>  
bonds 債券   Z37Z  
bonus 紅利   'HPw5 L  
book value 賬面價值   S3btx9y{  
bookkeeper 簿記員   2ggW4`"c  
bookkeeping 簿記   C'*1
w  
branch office general ledger 支店往來賬戶   //K]zu  
broker 經紀人   m6+2rD  
brought down 接前   g
d#  
brought forward 接上頁   rQN+x|dKMb  
budget 預算   FSc730rM  
by-product 副產品   'xr\\Cd9s  
by-product sales 副產品銷售   ~sMn/T*fv  
capital 股本   9tk}_+  
capital income 資本收益   Y2<Z"D`  
capital outlay 資本支出   qd!$nr  
capital stock 股本   6Q>:g"_  
capital stock certificate 股票   2Xe2%{  
carried down 移後   5wP(/?sRy  
carried forward 移下頁   dpGaI  
cash 現金   P8z++h  
cash account 現金賬戶   >d#B149  
cash in bank 存銀行現金   "2Js[uf  
cash on delivery 交貨收款   cf@:rHB}  
cash on hand 庫存現金   V@e0VV3yx%  
cash payment 現金支付  
vE6/B"b  
cash purchase 現購   Ca?pK_Y  
cash sale 現沽   |Z#)1K  
cashier 出?#123;員   [Gt|Qp[  
cashiers check 本票   Z +I[  
certificate of deposit 存款單折   %+>I1G  
certificate of indebtedness 借據   RrKs!2sCT  
certified check 保付支票   4)Z78H%>  
certified public accountant 會計師   j31 Sc3vG  
charges 費用   &eK8v]|"W  
charge for remittances 匯水手續費   Tet,mzVuu  
charter 營業執照   PNg,
bcl  
chartered accountant 會計師   cnhYrX^  
chattles 動產   3u+~
!yz  
check 支票   wU?2aXY  
che stub 支票存根   W#-M|  
closed account 己結清賬戶   0^:O:X  
closing 結算   _oe2pL&  
closing entries 結賬紀錄   B>|@XfPM  
closing stock 期末存貨   \u",bMQF  
closing the book 結賬   1mf|:2,  
columnar journal 多欄日記賬   J& {E  
combination 聯合   j.AAY?L  
commission 佣金   "d%":F(  
commodity 商品   YuLW]Q?v  
common stock 普通股   MLId3#Q  
company 公司   ,#D&*  
compensation 賠償   S(9fGh  
compound interest 複利   Bam7^g'*!3  
consignee 承銷人  
IuB0C!'  
consignment 寄銷   ? 0nbvV5v7  
consignor 寄銷人   8 :Z3Q  
consolidated balance sheet 合併資產負債表   OG!^:OY  
consolidated profit and loss account 合併損益表   )P\ec  
consolidation 合併   UT]LF#.(  
construction cost 營建成本   <:>a51HBX  
construction revenue 營建收入   : );GeZ  
contract 合同   *.W![%Be  
control account 統制賬戶   b~%(5r.  
copyright 版權   CXvL`d"  
corporation 公司  
V mKMj'  
cost 成本   U1J?o#(  
cost accounting 成本會計   G#3 O^,m  
cost of labour 勞工成本   om;jXf}A  
cost of production 生產成本   cFD(Ap  
cost of manufacture 製造成本   &kYg >X  
cost of sales 銷貨成本   <EJ}9`
t  
cost price 成本價格   <_ddGg~  
credit 貸方   3QU<vdtr  
credit note 收款通知單   >g8Tl`P,iN  
creditor 債權人   ^5j9WV  
crossed check 橫線支票   fZT=q^26  
current account 往來活期賬戶   trtI^^/%  
current asset 流動資產   f{k2sU*uBE  
current liability 流動負債   Z?CmD;W  
current profit and loss 本期損益   ([tbFI}A  
debit 借方   /< h~d  
debt 債務   $(.[b][S  
debtor 債務人   h
So\  
deed 契據   "P"~/<:)  
deferred assets 遞延資產   |f?tyQ  
deferred liabilities 遞延負債   \ec,=7S<Zf  
delivery 交貨   G\|VTqu  
delivery expense 送貨費   "qR qEpD%  
delivery order 出貨單   cZ%weQa#N)  
demand draft 即期匯票   ()=  
demand note 即期票據   OUS@)Tyh  
demurrage charge 延期費   ;~#rdL  
deposit 存款   Abd&p N  
deposit slip 存款單   5e6]v2 k  
depreciation 折舊   _{C:aIl[2  
direct cost 直接成本  
kd9hz-*  
direct labour 直接人工   AEe*A+  
director 董事   &0*j n
b  
discount 折扣   ~X*)gS-=  
discount on purchase 進貨折扣   mJ
)o-BV  
   jf~/x>Q