[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。   /;rN/ot2o  
JF*g!sV%  
acceptance 承兌   F[EblJ  
account 賬戶   Oez}C,0  
accountant 會計員   xp&!Cl>C3\  
accounting 會計   Zir`IQ$  
accounting system 會計制度   <L~xR5  
accounts payable 應付賬款   XijLS7Aw|  
accounts receivable 應收賬款   ~vGtNMQg  
accumulated profits 累積利益   /6?plt&CA  
adjusting entry ?#123;整記錄   bUN,P"  
adjustment ?#123;整   0 s|LK  
administration expense 管理費用   eeU$uR  
advances 預付   pV6HQ:y1  
advertising expense 廣告費   dz|*n'd  
agency 代理   $ rYS  
agent 代理人   ,)$KS*f"*z  
agreement 契約   ;a&:r7]=  
allotments 分配數   "Y]ZPFh#.  
allowance 津貼    <%D"eD  
amalgamation 合併   BozK!"R_<  
amortization 攤銷   cN7z(I0[  
amortized cost 應攤成本   Qc;[mxQe  
annuities 年金   L~{Vt~H9"  
applied cost 已分配成本   DBBBpb~~  
applied expense 已分配費用   n[Iu!v\/*  
applied manufacturing expense 己分配製造費用   -FN6sNvIh  
apportioned charge 攤派費用   /:` i%E  
appreciation 漲價   .w_`d'}  
article of association 公司章程   7J;~&x  
assessment 課稅   L"h@`3o|  
assets 資產   Sz|CreFK16  
attorney fee 律師費   )v=G}j^  
audit 審計   *+j{9LK  
auditor 審計員   En9]x"_  
average 平均數   cIvYfgIo9  
average cost 平均成本   TucAs0-bF  
bad debt 壞賬   B21AcE  
balance 餘額   r ?nV Sb|[  
balance sheet 資產負債表   _S2^;n?  
bank account 銀行賬戶   C9U{ ^  
bank balance 銀行結存   rz}l<t~H  
bank charge 銀行手續費   4l}M i  
bank deposit 銀行存款   >&vO4L  
bank discount 銀行貼現   Hu9R.[u  
bank draft 銀行匯票   ; eF 4J  
bank loan 銀行借款   k!/_/^{  
bank overdraft 銀行透支   Ik5jwfz  
bankers acceptance 銀行承兌   @
k+G Cf  
bankruptcy 破產   %?oU{KzQ@;  
bearer 持票人   O;0<^M/0G  
beneficiary 受益人   bsi q9$F  
bequest 遺產   DIqT>HHZ  
bill 票據   pR6A#DgB  
bill of exchange 匯票   !)/iRw9re  
bill of lading 提單   3{4/7DcX  
bills discounted 貼現票據   .x!7  
bills payable 應付票據   9LEilmPs  
bills receivable 應收票據   @=0r3  
board of directors 董事會   >?9 WeXG  
bonds 債券   e#6&uFce  
bonus 紅利   {,f!'i&b@  
book value 賬面價值   rrY{Jf9>  
bookkeeper 簿記員   Sd\
IGy{a  
bookkeeping 簿記   =3sldKL&F  
branch office general ledger 支店往來賬戶   #1't"R+3M  
broker 經紀人   ;2Ad])  
brought down 接前   @oz&  
brought forward 接上頁   Q)6wkY+!  
budget 預算   sL7`=a.&T  
by-product 副產品   ]v@tZ}  
by-product sales 副產品銷售   UiK+c30FU  
capital 股本   L.0} UXd  
capital income 資本收益   *%N7QyO`I  
capital outlay 資本支出   9<A\npD  
capital stock 股本   8q~FUJhU  
capital stock certificate 股票   Wt+y-ES  
carried down 移後   ;V"yMWjc  
carried forward 移下頁   UJz4>JF
 
cash 現金   `F2*o47|t  
cash account 現金賬戶   ~f=6?5.wa  
cash in bank 存銀行現金   \buZ?  
cash on delivery 交貨收款   !HR2Rfl  
cash on hand 庫存現金   D){"fw+b  
cash payment 現金支付   n.a=K2H:V  
cash purchase 現購   => uVp  
cash sale 現沽   8XYD L]I'  
cashier 出?#123;員   4VmCW"b7h  
cashiers check 本票   xV,4U/T  
certificate of deposit 存款單折   -[f"r`  
certificate of indebtedness 借據   :n+y/6*  
certified check 保付支票   Ql q#Zdru  
certified public accountant 會計師   \2R`q*a+  
charges 費用   8)W?la8'p  
charge for remittances 匯水手續費   (pE\nuA\  
charter 營業執照   8sR   
chartered accountant 會計師   yul<n>X|  
chattles 動產   {(M&-~Yh  
check 支票   -Ap2NpZ"t  
che stub 支票存根   vNC$f(cQ  
closed account 己結清賬戶   wsf Hd<Z_  
closing 結算   r;cI}'  
closing entries 結賬紀錄   ) ]/i  
closing stock 期末存貨   >?>ubM`,  
closing the book 結賬   BP[CR1Gs  
columnar journal 多欄日記賬   yhSk"e'G  
combination 聯合   s`Yu"s 8}4  
commission 佣金   ReI=4Jq11  
commodity 商品   +QI
GR'3u  
common stock 普通股   0NCOz(L/  
company 公司   -
YzQ2#K  
compensation 賠償   'ZGT`'ri  
compound interest 複利   6z9R1&~%  
consignee 承銷人   lruF96C/Y  
consignment 寄銷   79{.O`v  
consignor 寄銷人   o%V @D'w  
consolidated balance sheet 合併資產負債表   Gg=aK~q6  
consolidated profit and loss account 合併損益表   #MhNdH#  
consolidation 合併   er["NSo  
construction cost 營建成本   }[>RxHd  
construction revenue 營建收入   $f<eq7rRe  
contract 合同   "ibK1}-  
control account 統制賬戶   i"%JFj_G  
copyright 版權   V17>j0Ev$W  
corporation 公司   Q^a&qYK  
cost 成本   LyuSZa]  
cost accounting 成本會計   +=ZWau   
cost of labour 勞工成本   --in+  
cost of production 生產成本   w8 ?Pb$Fe  
cost of manufacture 製造成本   o,S!RG&  
cost of sales 銷貨成本   +={  
cost price 成本價格   pau*kMu^}  
credit 貸方   b$dJ?%W  
credit note 收款通知單   b4Ricm  
creditor 債權人   IvEMg2f}  
crossed check 橫線支票   ]regi- LGU  
current account 往來活期賬戶   0hrCG3k.91  
current asset 流動資產   v2/yw,  
current liability 流動負債  
i{TIm}_\  
current profit and loss 本期損益   | rr$U  
debit 借方  
:dc"b?Ch  
debt 債務   Q^$ghZ6V  
debtor 債務人   OD  
deed 契據   9U#\nXM  
deferred assets 遞延資產   WW//heJe-  
deferred liabilities 遞延負債   \p5|}<Sr)  
delivery 交貨   Pv< QjY  
delivery expense 送貨費   B3y?.  
delivery order 出貨單   XMt u"K  
demand draft 即期匯票   !OPSSP]-  
demand note 即期票據   siZr@g!L  
demurrage charge 延期費   ;M}i
tM  
deposit 存款   7V~ "x& Eu  
deposit slip 存款單   P7's8K
OoS  
depreciation 折舊   &}v
R(y*#c  
direct cost 直接成本   tlDYk  
direct labour 直接人工   Of- C  
director 董事   c*N50%=4  
discount 折扣   j(0Ilx|7v  
discount on purchase 進貨折扣   _ ,DO~L  
   9.xvV|Sp