[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。   C!z7sOu  
I-> BDNk  
acceptance 承兌   QDdH5EfY  
account 賬戶   VY|'7in"M  
accountant 會計員   ZD;1{  
accounting 會計   ?hh#@61  
accounting system 會計制度   2{;~Bgd  
accounts payable 應付賬款   tEFbL~n  
accounts receivable 應收賬款   !/RL.`!>  
accumulated profits 累積利益   _my!YS5n  
adjusting entry ?#123;整記錄   sf5F$  
adjustment ?#123;整   &A!?:?3%O  
administration expense 管理費用   Rw!wfh_+  
advances 預付   7Z[6_WD3  
advertising expense 廣告費   !<#,M9 EA&  
agency 代理   sRKoM  
agent 代理人   
dp DPSI  
agreement 契約   eRm 9LOp  
allotments 分配數   H05xt
$J  
allowance 津貼   !l5&>1?  
amalgamation 合併   15\k/[3 #  
amortization 攤銷   :-)H tyzf  
amortized cost 應攤成本   /JbO$A  
annuities 年金   NPjNkpWm&=  
applied cost 已分配成本   "p\5:<  
applied expense 已分配費用   *1`q x+1  
applied manufacturing expense 己分配製造費用   T6M=BkcP  
apportioned charge 攤派費用   #L`'<ge'g*  
appreciation 漲價   oj%(@6L  
article of association 公司章程   q'1 86L87  
assessment 課稅    Xn=  
assets 資產   -ztgi
rU  
attorney fee 律師費   mGP&NOR0^y  
audit 審計   ~b;u1;ne  
auditor 審計員   W
inwPn+9  
average 平均數   -a\[`JHi  
average cost 平均成本   ag{cm'.  
bad debt 壞賬   /:-Y7M*  
balance 餘額   nv'YtmR  
balance sheet 資產負債表    ow2tfylV  
bank account 銀行賬戶   UR<a7j"@2  
bank balance 銀行結存   ZZ2vdy38  
bank charge 銀行手續費   L<W2a(  
bank deposit 銀行存款   ,0\Pr  
bank discount 銀行貼現   }=$> w@mJ  
bank draft 銀行匯票   S2<evs1d  
bank loan 銀行借款   %R m`+  
bank overdraft 銀行透支   uRCZGg&V?#  
bankers acceptance 銀行承兌   R?5v//[  
bankruptcy 破產   J>N^FR9  
bearer 持票人   ,,+iPGa<  
beneficiary 受益人   :
sA$LNj}  
bequest 遺產   d<_#Q7]I4  
bill 票據   BRTCo,i  
bill of exchange 匯票   J7FzOwd1h  
bill of lading 提單   B0$ge"FK9  
bills discounted 貼現票據   0'zX6%  
bills payable 應付票據   iTcq=  
bills receivable 應收票據   [5i}C K_=  
board of directors 董事會   &e)V!o@wJV  
bonds 債券   hp3 <HUU  
bonus 紅利   Aq;WQyZ2  
book value 賬面價值   vR*p1Kq:  
bookkeeper 簿記員   6Ij'z9nJw  
bookkeeping 簿記   ,-`A6ehg  
branch office general ledger 支店往來賬戶   fjh,e  
broker 經紀人   OOZxs?pR  
brought down 接前   O)%s_/UX  
brought forward 接上頁   ^u-;V
oK  
budget 預算   Ex-?[Hq  
by-product 副產品   *o6hDhg  
by-product sales 副產品銷售   [ XBVES8  
capital 股本   U#
g,XJ  
capital income 資本收益   w^E$R  
capital outlay 資本支出   k7)<3f3&S.  
capital stock 股本   sh)[|?7
z  
capital stock certificate 股票   4Qj@:b  
carried down 移後   FwwOp"[~t  
carried forward 移下頁   T7LO}(I.&  
cash 現金   O#n=mJ  
cash account 現金賬戶   K+3+?oYKH  
cash in bank 存銀行現金   Uu0  
cash on delivery 交貨收款   ^SWV!rrg  
cash on hand 庫存現金  
 |Sr  
cash payment 現金支付   LO@o`JF  
cash purchase 現購   $0&<Jx  
cash sale 現沽   jL,P )TC  
cashier 出?#123;員   bx:j`5Uj`  
cashiers check 本票   '#NDR:J"  
certificate of deposit 存款單折   @M!nAQ8hY  
certificate of indebtedness 借據   o]TKL 'gW  
certified check 保付支票   .f-s+J&ED  
certified public accountant 會計師   bj,cU)t0  
charges 費用   89P'WFOFK  
charge for remittances 匯水手續費   nO `R++  
charter 營業執照   ]o($No  
chartered accountant 會計師   e'T|5I0K  
chattles 動產   :!L>_ f  
check 支票   MeDlsO  
che stub 支票存根   O&evv8 6L  
closed account 己結清賬戶   vVf%wei^#  
closing 結算   !`0 El',gY  
closing entries 結賬紀錄   tvcM< e20  
closing stock 期末存貨   u[6aSqwC|  
closing the book 結賬   _g%,/y 9y  
columnar journal 多欄日記賬   |-`-zo4z  
combination 聯合   *]*0
uo  
commission 佣金   &Ivf!Bgm{Z  
commodity 商品   Ma^}7D /  
common stock 普通股   Jvr`9<`  
company 公司   j7yUya&
 
compensation 賠償   go?}M]c%7  
compound interest 複利   .f9&.H#  
consignee 承銷人   wxE'h~+  
consignment 寄銷   ( 9(NP_s  
consignor 寄銷人   md;jj^8zj  
consolidated balance sheet 合併資產負債表   P ~h0Ul  
consolidated profit and loss account 合併損益表   u?SxaGEa  
consolidation 合併   @umn#*  
construction cost 營建成本   `{H!V~42  
construction revenue 營建收入   e]@ B61lc  
contract 合同   O #5`mo  
control account 統制賬戶   +2,E K   
copyright 版權   OZ4%6/  
corporation 公司   D-Q54"^3  
cost 成本   IHwoG(A~<  
cost accounting 成本會計   +6s6QeNS8  
cost of labour 勞工成本   thSXri?kl  
cost of production 生產成本   .5!Q(  
cost of manufacture 製造成本   C4K"eX,K  
cost of sales 銷貨成本   h@@q:I=  
cost price 成本價格   I]Ws
  
credit 貸方   ^K0oJg.E  
credit note 收款通知單   o3Z<tI8-V  
creditor 債權人   8qwPk4  
crossed check 橫線支票  
0
}9
 
current account 往來活期賬戶   x.>&|Ej  
current asset 流動資產   8TCbEPS@Q  
current liability 流動負債   Da ]zbz%%  
current profit and loss 本期損益   XGAR8=tic  
debit 借方   <;hy-Q()D  
debt 債務   d RHw]!.  
debtor 債務人   y4,t=Gq7^  
deed 契據   Erm]uI9`  
deferred assets 遞延資產   zcOG[-  
deferred liabilities 遞延負債   %<\tN^rP  
delivery 交貨   ~|&To>  
delivery expense 送貨費   3bagL)'iz  
delivery order 出貨單   tS[%C)  
demand draft 即期匯票   T1c&3  
demand note 即期票據   vu3zZMl  
demurrage charge 延期費   K_-S`-eH  
deposit 存款   ~Gh9m]b  
deposit slip 存款單   m6o o-muAr  
depreciation 折舊   KSO%89R'  
direct cost 直接成本   wLKC6@ W  
direct labour 直接人工   %";ap8J04F  
director 董事   e?<$H\  
discount 折扣   b$Q#Fv&P  
discount on purchase 進貨折扣   9PG3cCr?  
   Vkl]&mYRz