[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。   RnTPU`  
BS{">lPmx  
acceptance 承兌   aH>.o 1;  
account 賬戶   \K)q$E<!  
accountant 會計員   w!xSYh')  
accounting 會計   J5l:_hZUV  
accounting system 會計制度   $4eogI7N>w  
accounts payable 應付賬款   mqE&phF,  
accounts receivable 應收賬款   2xjS;lpw  
accumulated profits 累積利益   WFh!re%Z  
adjusting entry ?#123;整記錄   t qER;L  
adjustment ?#123;整   T8RQM1D_s  
administration expense 管理費用   g"# +U7O  
advances 預付   I015)vFc  
advertising expense 廣告費   0_Y;r{3m"  
agency 代理   f^]2qoN  
agent 代理人   V&f3>#n\  
agreement 契約   Zwq_&cJK  
allotments 分配數   [PU.lRq  
allowance 津貼   6Es-{u(,  
amalgamation 合併   4e5Ka{# <  
amortization 攤銷   ]V9\4#I4  
amortized cost 應攤成本   1f~DUku=  
annuities 年金   +-{HT+W  
applied cost 已分配成本   DLz~$TF^  
applied expense 已分配費用   4+uAd"  
applied manufacturing expense 己分配製造費用   ?^6RFbke+  
apportioned charge 攤派費用   '7xY,IY  
appreciation 漲價   PVvG  
article of association 公司章程   $QY(7Z"  
assessment 課稅   }2{%V^D)r  
assets 資產   _-h3>.;h9  
attorney fee 律師費   AFY;;_Xks  
audit 審計   ?=fJ u\;  
auditor 審計員   O!|:
ZMjF  
average 平均數   Ig=4Z*au!g  
average cost 平均成本   S[%86(,*gP  
bad debt 壞賬   3_D$ 6/i  
balance 餘額   :|d3BuY  
balance sheet 資產負債表   T{ojla(  
bank account 銀行賬戶   19lx;^b  
bank balance 銀行結存   &yP9vp="  
bank charge 銀行手續費   \?}ZXKuJj  
bank deposit 銀行存款   AMkjoy3+]  
bank discount 銀行貼現   >uI| S  
bank draft 銀行匯票   `zTVup&  
bank loan 銀行借款   le1'r>E$  
bank overdraft 銀行透支   kgA')]  
bankers acceptance 銀行承兌   "V^(
i%E;  
bankruptcy 破產   :,cSEST  
bearer 持票人   '\\J95*`  
beneficiary 受益人   7o;}"Y1  
bequest 遺產   x0 j$]$  
bill 票據   V%3K")  
bill of exchange 匯票   0t<TZa]V  
bill of lading 提單   Dn9Ta}miTO  
bills discounted 貼現票據   3s
$m0
 
bills payable 應付票據   4sG^bZ,  
bills receivable 應收票據   \=nY&Ml  
board of directors 董事會   @(ev``L5 g  
bonds 債券   =b6Q2s,i  
bonus 紅利   4s3n|6v  
book value 賬面價值   dhV=;'   
bookkeeper 簿記員   (h2bxfV~+  
bookkeeping 簿記   <oO^w&G  
branch office general ledger 支店往來賬戶   2N>:GwN  
broker 經紀人   ;Qw>&2
4h[  
brought down 接前   &%FpNU9
 
brought forward 接上頁   P=V~/,>SZ!  
budget 預算   aP2  
by-product 副產品   Xd{"+'29  
by-product sales 副產品銷售   r`mfLA]d  
capital 股本   O'_D*?  
capital income 資本收益   (?$ }Vp  
capital outlay 資本支出   .( 75.^b2)  
capital stock 股本   a2sN$k  
capital stock certificate 股票   XN??^1{J}]  
carried down 移後   @m#7E4+  
carried forward 移下頁   A5/Q:8b  
cash 現金   ,I [  
cash account 現金賬戶   R ]HHbD&;  
cash in bank 存銀行現金   vJK0>":G  
cash on delivery 交貨收款   ` a  
cash on hand 庫存現金   E{1O<qO<  
cash payment 現金支付   BQ &|=a6  
cash purchase 現購   f%d7?<rw  
cash sale 現沽   BgUf:PT  
cashier 出?#123;員   cgml^k\k^  
cashiers check 本票   #M%-q8  
certificate of deposit 存款單折   : 3*(kb1)&  
certificate of indebtedness 借據   U^:+J-z{  
certified check 保付支票   @G^ l`%  
certified public accountant 會計師   yX<Sk q  
charges 費用   n:'Mpux  
charge for remittances 匯水手續費   c]#F^(-A`  
charter 營業執照   epR7p^`7  
chartered accountant 會計師   jDOB (fE  
chattles 動產   <`n  T+c  
check 支票   ^
vfp;  
che stub 支票存根   .kyp5CD}4  
closed account 己結清賬戶   \"|E8A6/  
closing 結算   &n91f   
closing entries 結賬紀錄   eM{,B  
closing stock 期末存貨   %h(J+_"L6  
closing the book 結賬   4ZSc'9e9  
columnar journal 多欄日記賬   k0Rd:
DxO  
combination 聯合   %?@N-$j  
commission 佣金   r3{Cuz  
commodity 商品   `[X5mEe  
common stock 普通股   o @XhL9  
company 公司   SI^!e 1@M[  
compensation 賠償   Me_.X_  
compound interest 複利   vYcea  
consignee 承銷人   J7c( qGJI2  
consignment 寄銷   [x{'NwP?  
consignor 寄銷人   criOJ-  
consolidated balance sheet 合併資產負債表   zU}Ru&T9  
consolidated profit and loss account 合併損益表   h3[^uYe  
consolidation 合併   :Z3Tyj}4  
construction cost 營建成本   ViKN| W>T  
construction revenue 營建收入   lhZXq!2p  
contract 合同   k><k|P[|  
control account 統制賬戶   e5W 8YNA  
copyright 版權   Pp#  
corporation 公司   a9}7K/Y=d  
cost 成本   Psm5J80}n  
cost accounting 成本會計   ( kCzz-_\  
cost of labour 勞工成本   ckykRqk}  
cost of production 生產成本   bbddbRj;  
cost of manufacture 製造成本   ^T2
o9f  
cost of sales 銷貨成本   ] -iMo 4H  
cost price 成本價格   !Z]#1"A8  
credit 貸方   KxhMPvN'  
credit note 收款通知單   Qqm'Yom%T  
creditor 債權人   Ymt.> 8L  
crossed check 橫線支票   o"wvP ~H  
current account 往來活期賬戶   HQGn[7JW  
current asset 流動資產   .FYxVF.  
current liability 流動負債   rvfS[@>v  
current profit and loss 本期損益   ~XU%_Hz  
debit 借方   5 6w6=Is  
debt 債務   }w&W\g+E$  
debtor 債務人   "Tt5cqUQoY  
deed 契據   %dn!$[D@  
deferred assets 遞延資產   ^__';! e  
deferred liabilities 遞延負債   W 2yNwB+{  
delivery 交貨   )d(F]uV:y  
delivery expense 送貨費   2PZ#w(An&  
delivery order 出貨單   %JoHc?  
demand draft 即期匯票   ~/C9VR&  
demand note 即期票據   "}*5'e.*  
demurrage charge 延期費   {+Zj}3o  
deposit 存款   bbNN$-S|  
deposit slip 存款單   Y2$wL9">  
depreciation 折舊   H.o=4[  
direct cost 直接成本   9 n0?0mk  
direct labour 直接人工   Y.yi
Uf/Q  
director 董事   }IJE%  
discount 折扣   yrvV<}  
discount on purchase 進貨折扣   }jdMo83  
   (sDZ&R