[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。   n}"MF> zDK  
.L }ar7  
acceptance 承兌   +U[A.^t  
account 賬戶   ujaaO6oZ7  
accountant 會計員  
q N>j2~  
accounting 會計   IMj{n.y4  
accounting system 會計制度   hT< v8  
accounts payable 應付賬款   w0pH|$"/P  
accounts receivable 應收賬款   K#>B'>A\  
accumulated profits 累積利益   +S$x}b'5q  
adjusting entry ?#123;整記錄   dI`b AP;\  
adjustment ?#123;整   cG.4%Va@s_  
administration expense 管理費用   Wa wOap  
advances 預付   C&\#{m_1B  
advertising expense 廣告費   /)j:Y:5  
agency 代理   LKhUqW  
agent 代理人   d+8Sypv^4*  
agreement 契約   7"1M3P5*8  
allotments 分配數   bO9X;}\6  
allowance 津貼   6]M(ElV1H  
amalgamation 合併   HZ/e^"cpM  
amortization 攤銷   W 5-=,t  
amortized cost 應攤成本  
|Gz(
q4  
annuities 年金   zpJQ7hym  
applied cost 已分配成本   svN&~@l  
applied expense 已分配費用   +d<o2n4!  
applied manufacturing expense 己分配製造費用   WOh?/F[@u  
apportioned charge 攤派費用   *~cq (PFQ  
appreciation 漲價   :U=*@p4?  
article of association 公司章程   `j9 ;9^  
assessment 課稅   NbH;@R)L  
assets 資產   `$05+UU  
attorney fee 律師費   D/v?nW  
audit 審計   8K'3iw>z  
auditor 審計員   y-9Mm9J  
average 平均數   4PR!O B  
average cost 平均成本   v#TU7v?~  
bad debt 壞賬   S3$&}I <  
balance 餘額   S/V%<<[>p]  
balance sheet 資產負債表   =nGgk}Z  
bank account 銀行賬戶   wZ0RI{)s'  
bank balance 銀行結存   \Cx2$<8  
bank charge 銀行手續費   iU+O(vi  
bank deposit 銀行存款   ka0MuQM  
bank discount 銀行貼現   m9 1Gc?c  
bank draft 銀行匯票   9(6f:D  
bank loan 銀行借款   t^ Ge"  
bank overdraft 銀行透支   ^,}1^?*  
bankers acceptance 銀行承兌   |h%=a8  
bankruptcy 破產   H%pD9'q~  
bearer 持票人   -!q^/ux  
beneficiary 受益人   VkFMr8@|  
bequest 遺產   ?.Q$@Ih0  
bill 票據   41g "7Mk  
bill of exchange 匯票   >e^bq/'  
bill of lading 提單   @CMEmgk~  
bills discounted 貼現票據   tTOBKA89  
bills payable 應付票據   8wV`mdKN  
bills receivable 應收票據   0RgE~x!hI  
board of directors 董事會   9:R3+,ZN  
bonds 債券   jIEntk  
bonus 紅利   9A~w2z\G  
book value 賬面價值   CFC15/yU  
bookkeeper 簿記員   X!_&%^L'  
bookkeeping 簿記   #N"m[$;QR  
branch office general ledger 支店往來賬戶   bmu]zJ  
broker 經紀人   'i',M+0>jC  
brought down 接前   ":0u%E?s  
brought forward 接上頁   }{y)a<`  
budget 預算   djH&)&q!  
by-product 副產品   Qk? WX (`B  
by-product sales 副產品銷售   ]VL} eHZ  
capital 股本   &(oA/jFQ  
capital income 資本收益   !wN2BCSY@  
capital outlay 資本支出   ?VlGTMaS+  
capital stock 股本   `JO>g=,4  
capital stock certificate 股票   ? X6M8`  
carried down 移後   yDfH`]i)U  
carried forward 移下頁   -0UR%R7q  
cash 現金   C$q};7b1N  
cash account 現金賬戶   ^s6}[LDW>@  
cash in bank 存銀行現金   LN~mKoW  
cash on delivery 交貨收款   )X?oBNsj  
cash on hand 庫存現金   ,Kl:4 Tv  
cash payment 現金支付   L&c & <+0T  
cash purchase 現購   M!+
J[q  
cash sale 現沽   eZEk$W%  
cashier 出?#123;員   l]4=W<N  
cashiers check 本票   b"uO BB  
certificate of deposit 存款單折   <l(n)|H1P  
certificate of indebtedness 借據   &#L C'  
certified check 保付支票   Vbt!, 2 _)  
certified public accountant 會計師   hw,nA2w\  
charges 費用   Tf~eH!~0  
charge for remittances 匯水手續費   {
.542}A  
charter 營業執照   i,h30J  
chartered accountant 會計師   o2X95NiH  
chattles 動產   XVkw/l  
check 支票   +N=HI1^54R  
che stub 支票存根  
ulxfxfd  
closed account 己結清賬戶   <4+P37^~  
closing 結算   u"q56}Q?]  
closing entries 結賬紀錄   hH 5}%/vF  
closing stock 期末存貨   4XNheP;b  
closing the book 結賬    q[_qZ  
columnar journal 多欄日記賬   )
 w0x{_  
combination 聯合   kV+^1@"  
commission 佣金   }%p:Xv@X!  
commodity 商品   =B9-}]DDO  
common stock 普通股   T[ZmD{6l  
company 公司   ]o8]b7-  
compensation 賠償   O`c+y  
compound interest 複利   u Jqv@GFv  
consignee 承銷人   Ux7LN@4og  
consignment 寄銷   /1MmOB  
consignor 寄銷人   z3y{0<3  
consolidated balance sheet 合併資產負債表   i+h*<){X  
consolidated profit and loss account 合併損益表   tGgxID  
consolidation 合併   d!E_EoOi  
construction cost 營建成本   S7)qq  
construction revenue 營建收入   SK l
vZ  
contract 合同   ]:OrGD"  
control account 統制賬戶   nS04Ha  
copyright 版權   >=[uLY[aK  
corporation 公司   *[{j'7*cc  
cost 成本   sqrLys_S  
cost accounting 成本會計   x=t
(#R m  
cost of labour 勞工成本   o5bp~.m<  
cost of production 生產成本   y6nP=g|')>  
cost of manufacture 製造成本   6@s!J8!  
cost of sales 銷貨成本   Ea&|k
O|  
cost price 成本價格   HohCb4d o  
credit 貸方   q7X#LYk  
credit note 收款通知單   $DoR@2~y  
creditor 債權人   [3jJQ3O,  
crossed check 橫線支票   U?#wWbE1  
current account 往來活期賬戶   -g@!\{  
current asset 流動資產   /~Y\KOH|  
current liability 流動負債   fZ$
b8  
current profit and loss 本期損益   Y~AjcqS  
debit 借方   ysz =Xw  
debt 債務   2)n`Bd  
debtor 債務人   itg_+%^R  
deed 契據   6nZ]y&$G-k  
deferred assets 遞延資產   +nE>)ZH  
deferred liabilities 遞延負債   8@t8P5(vL  
delivery 交貨   5MVa;m  
delivery expense 送貨費   inWLIXC,  
delivery order 出貨單   a_RY Yj  
demand draft 即期匯票   8M99cx*K  
demand note 即期票據   & Q3Fgj  
demurrage charge 延期費   Am<5J,<uy  
deposit 存款   Co1d44Q  
deposit slip 存款單   X:oOp=y]|  
depreciation 折舊   r[S(VPo[()  
direct cost 直接成本   C|V7ZL>W  
direct labour 直接人工   /eI|m9ke  
director 董事   }R%H?&P  
discount 折扣   g&s. 0+  
discount on purchase 進貨折扣   X`.##S KC  
   JT?u[pQ^