[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。   ub Y G  
|9Yi
7.  
acceptance 承兌   /-4$7qd  
account 賬戶   *f5l=lDOB  
accountant 會計員   M\oTZ@  
accounting 會計   09S6#;N&  
accounting system 會計制度   / R
T%0!  
accounts payable 應付賬款   
1f#mHt:(  
accounts receivable 應收賬款   N8v'70  
accumulated profits 累積利益   u3J?bR  
adjusting entry ?#123;整記錄   k%P;w1  
adjustment ?#123;整   cu&,J#r%  
administration expense 管理費用   ~>5#5!}@*  
advances 預付   `TtXZ[gP}  
advertising expense 廣告費   b.F^vv"]]  
agency 代理   G^wtE90  
agent 代理人   LZ U$  
agreement 契約   4 o(bxs"  
allotments 分配數   AW,OHSXh6  
allowance 津貼   4=Gph  
amalgamation 合併   5,pS g  
amortization 攤銷   p'n4)I2#  
amortized cost 應攤成本   jN 0k9O>  
annuities 年金   ;n6b%,s  
applied cost 已分配成本   06*rW u9P3  
applied expense 已分配費用   '9?;"=6(  
applied manufacturing expense 己分配製造費用   O7t(,uox3y  
apportioned charge 攤派費用   ~u87H?  
appreciation 漲價   (k`{*!:1a  
article of association 公司章程   1tMQqI`N  
assessment 課稅   ]3Dl)[R   
assets 資產   Ad$n4Ze  
attorney fee 律師費   HKO739&n}  
audit 審計   }fR,5|~X  
auditor 審計員   X|DO~{-au  
average 平均數   T]T;$  
average cost 平均成本   v4Ga0]VN$8  
bad debt 壞賬   ILw
n&[A0  
balance 餘額   v$wBxC Y  
balance sheet 資產負債表   x3pND  
bank account 銀行賬戶   "YU{Fkl#j  
bank balance 銀行結存   Avlz=k1*  
bank charge 銀行手續費   v"^~&q0x  
bank deposit 銀行存款   ]i*](UQ  
bank discount 銀行貼現   oslJC$cy'  
bank draft 銀行匯票   xI*#(!x"G  
bank loan 銀行借款   !0,Mp@ j/  
bank overdraft 銀行透支   h*B|fy4K9U  
bankers acceptance 銀行承兌   U
LH0'@BJ  
bankruptcy 破產   ul f2vD  
bearer 持票人   8>WVodv  
beneficiary 受益人   `Y=WMNy  
bequest 遺產   j2l55@  
bill 票據   k0-G$|QgIp  
bill of exchange 匯票   7OCwG~_^  
bill of lading 提單   9@ 16w  
bills discounted 貼現票據   q.4A(,  
bills payable 應付票據   dq1:s1  
bills receivable 應收票據   {<>K]P~wD  
board of directors 董事會   +>~?m*$  
bonds 債券   \dQx+f&t  
bonus 紅利  
;6ecrQMw&  
book value 賬面價值   e
M7Bc4V  
bookkeeper 簿記員   s@hRqGd:  
bookkeeping 簿記   ] b9-k   
branch office general ledger 支店往來賬戶   ^YdcAHjK  
broker 經紀人   C[!MS5  
brought down 接前   W1B)]IHc  
brought forward 接上頁   `+:.L>5([  
budget 預算   P +"Y  
by-product 副產品   }N0Qm[
R  
by-product sales 副產品銷售   >gwz,{  
capital 股本   ((tv2  
capital income 資本收益   E37<"(;  
capital outlay 資本支出   K_?W\Yg   
capital stock 股本   [Y
rHA~=U  
capital stock certificate 股票   Rm1A>1a:  
carried down 移後   sVk$x:k1M  
carried forward 移下頁   'J&f%kx"  
cash 現金   oh"O07  
cash account 現金賬戶   Io4(f  
cash in bank 存銀行現金   +Q=1AXe  
cash on delivery 交貨收款   ] ul$*  
cash on hand 庫存現金   U7uKRv9  
cash payment 現金支付   ^EG\iO2X  
cash purchase 現購   8}X5o]Mv  
cash sale 現沽   *KY=\ %D  
cashier 出?#123;員   Ofm%:}LV  
cashiers check 本票   Z[\O=1E,  
certificate of deposit 存款單折   Hn>B!Bm*  
certificate of indebtedness 借據   =[\s8XH,  
certified check 保付支票   joKIrS0y  
certified public accountant 會計師   u]u[(K5F  
charges 費用   &[NG]V!Oc  
charge for remittances 匯水手續費   r78TE@d  
charter 營業執照   R8rfM?"W  
chartered accountant 會計師   kr$b^"Ku  
chattles 動產   K
7Rpr.p  
check 支票   Hqnx q  
che stub 支票存根   2aJ
S{[  
closed account 己結清賬戶   LK6; ?m  
closing 結算   .<tquswg  
closing entries 結賬紀錄   o?1 ;<gs  
closing stock 期末存貨   .s+aZwTMT  
closing the book 結賬   322jR4QGr  
columnar journal 多欄日記賬   U9D!GKVp  
combination 聯合   \AL f$88>@  
commission 佣金   +xc'1id@[  
commodity 商品   "S3wk=?4  
common stock 普通股   n,$IfC"  
company 公司   ) ri}nL.  
compensation 賠償   VJ ^dY;  
compound interest 複利   <mi-}s  
consignee 承銷人   fDG0BNLY  
consignment 寄銷   &>e-(4Xu  
consignor 寄銷人   yQ#:J9HMJ  
consolidated balance sheet 合併資產負債表   !mWiYpbU+  
consolidated profit and loss account 合併損益表   >.dWjb6t  
consolidation 合併   '*\|;l#1  
construction cost 營建成本   >^XBa*4;Y  
construction revenue 營建收入   +)2s-A f-  
contract 合同   T3`ludm^u  
control account 統制賬戶    /'31w9  
copyright 版權   6JKqn~0Kk  
corporation 公司   asY[8r?U  
cost 成本   (JM4R8fR&  
cost accounting 成本會計   hstbz  
cost of labour 勞工成本   'v]u#/7a  
cost of production 生產成本   el:9wq  
cost of manufacture 製造成本   8]&i-VFof  
cost of sales 銷貨成本  
Sz H"  
cost price 成本價格   A^q[N   
credit 貸方   CHV*vU<N  
credit note 收款通知單   7^w >Rj  
creditor 債權人   JK.ZdY%  
crossed check 橫線支票   BD`2l!d  
current account 往來活期賬戶   QWMdn  
current asset 流動資產   "M|zv  
current liability 流動負債   Bz5-ITX   
current profit and loss 本期損益   i1S>yV^l  
debit 借方   H \XP\4#u  
debt 債務   )T;?^kho  
debtor 債務人   &QhX1dT+  
deed 契據   B'^:'uG  
deferred assets 遞延資產   6oF7:lt  
deferred liabilities 遞延負債   h6} lpd  
delivery 交貨   }:Z#}8  
delivery expense 送貨費   SPp#f~%m  
delivery order 出貨單   kWdi595  
demand draft 即期匯票   /4xki_}  
demand note 即期票據   J!:SPQ  
demurrage charge 延期費   'Ysx=  
deposit 存款   0
_CN/5F  
deposit slip 存款單   Q>n|^y6  
depreciation 折舊   -!c"k}N=  
direct cost 直接成本   irN6g#B?  
direct labour 直接人工   8T(e.I  
director 董事   LVJxn2x6  
discount 折扣   yRo-EP  
discount on purchase 進貨折扣   K~22\G`  
   ?s:d[To6