[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。   pa46,q&M  
?9t4>xKn  
acceptance 承兌   A,F~*LXm  
account 賬戶   v#x`
c_  
accountant 會計員   t+a.,$U  
accounting 會計   Mz&/.A  
accounting system 會計制度   t,r]22I,`  
accounts payable 應付賬款   ^2- <XD )  
accounts receivable 應收賬款   ) ( YNNu  
accumulated profits 累積利益   X&WP.n)   
adjusting entry ?#123;整記錄   bk d`7(r  
adjustment ?#123;整   E!ndXz 59  
administration expense 管理費用   v \i"-KH  
advances 預付   JaUzu3*=  
advertising expense 廣告費   '4uu@?!dVk  
agency 代理   !~|-CF0z=  
agent 代理人   p{5m5x  
agreement 契約   QdgJNT<=H,  
allotments 分配數   %>$<s<y  
allowance 津貼   R ABw(b  
amalgamation 合併   ;j%I1k%A  
amortization 攤銷   2]vTedSOl  
amortized cost 應攤成本   OK]
QDb  
annuities 年金   #_.JkY  
applied cost 已分配成本   kB Z1)?  
applied expense 已分配費用   bY#BK_8 :  
applied manufacturing expense 己分配製造費用   KhND pwO"  
apportioned charge 攤派費用   %rb$tKk  
appreciation 漲價   hnFpC1TO  
article of association 公司章程   41<~_+-@  
assessment 課稅   t~(jA9n  
assets 資產  
bg Ux &3  
attorney fee 律師費   :\|A.# U  
audit 審計   r>(,)rs(l  
auditor 審計員   {3x>kRaKci  
average 平均數   DURWE,W>  
average cost 平均成本   |^l_F1+w  
bad debt 壞賬   V~/G,3:0y%  
balance 餘額   9 " q-Bb  
balance sheet 資產負債表   XSC=qg$  
bank account 銀行賬戶   @?<[//1  
bank balance 銀行結存   ^7yt>  
bank charge 銀行手續費   [XY%<P3D  
bank deposit 銀行存款   I6 ?(@,  
bank discount 銀行貼現   Uuy$F  
bank draft 銀行匯票   N#l2wT  
bank loan 銀行借款   ^
($'l)I  
bank overdraft 銀行透支   aG]>{(~cL  
bankers acceptance 銀行承兌   ?C[?dg{n  
bankruptcy 破產   mxqD'^n#  
bearer 持票人   5Rl\& G\  
beneficiary 受益人   mi] WZlg$  
bequest 遺產   v\,N"X(,  
bill 票據   CIIjZ)T  
bill of exchange 匯票   YHEn{ z7  
bill of lading 提單   5(H%Ia  
bills discounted 貼現票據   sm-[=d%@L  
bills payable 應付票據   gQr+~O  
bills receivable 應收票據   '|4+
<#  
board of directors 董事會   P)K$+oo  
bonds 債券   ~snj92K  
bonus 紅利   8)0]cX  
book value 賬面價值   gNEcE9y2  
bookkeeper 簿記員   .v+JV6!u  
bookkeeping 簿記   =3
X>Ur  
branch office general ledger 支店往來賬戶   a%r!55.  
broker 經紀人   X6cn8ak3  
brought down 接前   To*+Z3Wd  
brought forward 接上頁   lndz  
budget 預算   uHI(-!O  
by-product 副產品   tkctwjD  
by-product sales 副產品銷售   1@v<  
capital 股本   Z i6s0Uck  
capital income 資本收益   'V7LL1K^>  
capital outlay 資本支出   _uO$=4Sd  
capital stock 股本   6axxyh%  
capital stock certificate 股票   (S!UnBb&  
carried down 移後   _<c"/B  
carried forward 移下頁   +fk*c[FG  
cash 現金   vb=]00c  
cash account 現金賬戶   R@K\  
cash in bank 存銀行現金   geR :FO;\  
cash on delivery 交貨收款   fi HE`]0
 
cash on hand 庫存現金   i]c{(gd`  
cash payment 現金支付   WhW}ZS'r  
cash purchase 現購   R0=f`;  
cash sale 現沽   `9
r{z;UQ  
cashier 出?#123;員   nNCR5&,q  
cashiers check 本票   {c*$i^T  
certificate of deposit 存款單折   f v7VDo8vb  
certificate of indebtedness 借據   I:jI ChT  
certified check 保付支票   y[XD=j  
certified public accountant 會計師   mEJ7e#  
charges 費用   XKTDBaON  
charge for remittances 匯水手續費   n0=]C%wr  
charter 營業執照   1)= H2
n4)  
chartered accountant 會計師   @4;'>yr(  
chattles 動產   I#MPJ@*WT  
check 支票   dT0W8oL  
che stub 支票存根   9Q1%+zjjMq  
closed account 己結清賬戶   ?V2P]|  
closing 結算   r4mh:T4i  
closing entries 結賬紀錄   7 {92_xRL  
closing stock 期末存貨   @m5J%8>k  
closing the book 結賬   :Vxt2@p{  
columnar journal 多欄日記賬   4+hNP'e  
combination 聯合   o:#jvi84F  
commission 佣金   b;VI
R,2  
commodity 商品   J920A^)j!  
common stock 普通股   ~Fb@E0 }!  
company 公司   k)3N0]q6  
compensation 賠償   \)dp  
compound interest 複利   9^!.!%6O$  
consignee 承銷人   'aEK{#en  
consignment 寄銷   'f{13-#X@  
consignor 寄銷人   0hoMf=bb$  
consolidated balance sheet 合併資產負債表   C?|sQcCE  
consolidated profit and loss account 合併損益表   (n kg  
consolidation 合併   ~+'f[ ! ^  
construction cost 營建成本   ) 'xyK  
construction revenue 營建收入   ?>+
uO0*S  
contract 合同   fc~fjtqwvz  
control account 統制賬戶   fR[8O\U~  
copyright 版權   DPf].i#  
corporation 公司   _qE9]mU  
cost 成本   9C \}bT  
cost accounting 成本會計   >c0leT  
cost of labour 勞工成本   _zDS-e@  
cost of production 生產成本   j(y<oxh  
cost of manufacture 製造成本   Y!j/,FU  
cost of sales 銷貨成本   "=Z=SJ1D  
cost price 成本價格   Oey Ph9^V  
credit 貸方   gR!hN.I  
credit note 收款通知單   -F/)-s6#!'  
creditor 債權人   5{ yg  
crossed check 橫線支票   \Yj_U'2"i  
current account 往來活期賬戶   M;XU"8  
current asset 流動資產   0i }.l\  
current liability 流動負債   n}Z%-w$K#  
current profit and loss 本期損益   y"H5>  
debit 借方   oPs asa  
debt 債務   6/cm TT$i  
debtor 債務人   J <z ^C  
deed 契據   R7IFlQH%  
deferred assets 遞延資產   (A2ga):Pk  
deferred liabilities 遞延負債  
Lf9s'o}.R  
delivery 交貨   d1#lC*.Sg  
delivery expense 送貨費   YN)qMI_`A  
delivery order 出貨單   oTvg%bX  
demand draft 即期匯票   <!t;[ie?y  
demand note 即期票據   M5*Ln-qt(a  
demurrage charge 延期費   kR1 12J9P  
deposit 存款   n=b!c@f4  
deposit slip 存款單   Fdl0V:<  
depreciation 折舊   \0lQ1FrY  
direct cost 直接成本   vV"YgN:  
direct labour 直接人工   yUcU-pQ  
director 董事   9+(6/<  
discount 折扣   B0RVtbK  
discount on purchase 進貨折扣   T=w0T-[f  
   EQoK\.; G~