[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。   `R:W5_n  
Ikf[K%NKn  
acceptance 承兌   |u^S}"@3sU  
account 賬戶   DE/SIy?  
accountant 會計員   oPr`SYB  
accounting 會計   abT,"a\h  
accounting system 會計制度   [SC6{|  
accounts payable 應付賬款   'UWkJ2:!  
accounts receivable 應收賬款   d[p2?]  
accumulated profits 累積利益   ?. %dQ0  
adjusting entry ?#123;整記錄   sAqy(oy#M  
adjustment ?#123;整   J](NCD  
administration expense 管理費用   6(d6Uwc`  
advances 預付   T\bP8D  
advertising expense 廣告費  
[. 9[?8  
agency 代理   [V:~j1{3  
agent 代理人   &xN+a{&  
agreement 契約   7]zZdqG&p`  
allotments 分配數   $1|E(d1  
allowance 津貼   8\{z>y  
amalgamation 合併   aMY@**^v  
amortization 攤銷   @QVg5  
amortized cost 應攤成本   <6Gs0\JB  
annuities 年金   yT_W\"=8  
applied cost 已分配成本   gh?[x.U  
applied expense 已分配費用   i $<['DY  
applied manufacturing expense 己分配製造費用   reh{jMC  
apportioned charge 攤派費用   _8u TK
%|  
appreciation 漲價   2I}pX9  
article of association 公司章程   A8vd@0  
assessment 課稅   mLZ1u\7W  
assets 資產  
eN,9N]K  
attorney fee 律師費   ~>u|7M$(  
audit 審計   "Mj#P9  
auditor 審計員    )^{}ov  
average 平均數   px K&aY8  
average cost 平均成本   M
casnjC  
bad debt 壞賬   \Dq'~ d  
balance 餘額   } u O YF  
balance sheet 資產負債表   3PU_STSix  
bank account 銀行賬戶   4-x<^ ev=  
bank balance 銀行結存   ^_Hf}8H7]  
bank charge 銀行手續費   e7@ m i  
bank deposit 銀行存款   >jAFt_  
bank discount 銀行貼現   {+WY,%e  
bank draft 銀行匯票   F/5G~17  
bank loan 銀行借款   F5 ]<=i  
bank overdraft 銀行透支   n>q!m@ }<  
bankers acceptance 銀行承兌   dE_Xd:>  
bankruptcy 破產   t!qLgJ5%y  
bearer 持票人   N,Ma\D+^t  
beneficiary 受益人   [cd1Mf:[Y  
bequest 遺產   b+|Jw\k  
bill 票據   bKCE;Wu:G  
bill of exchange 匯票   mEd2f^R  
bill of lading 提單   Cj8&wz}ez  
bills discounted 貼現票據   O68-G   
bills payable 應付票據   F1@Po1VTD  
bills receivable 應收票據   G9Uc }z  
board of directors 董事會   SKH}!Id}n  
bonds 債券   M<w
.q|P  
bonus 紅利   baII !ks  
book value 賬面價值   IHO*%3mA/  
bookkeeper 簿記員   ct3i^,i  
bookkeeping 簿記   a(A~S u97  
branch office general ledger 支店往來賬戶   Jh EC  
broker 經紀人   =){G  
brought down 接前   ?`U_|Yo  
brought forward 接上頁   `;6M|5G  
budget 預算   ~o^|>]  
by-product 副產品   xO )c23Z)]  
by-product sales 副產品銷售   V@`b7GM  
capital 股本   bu _ @>`S  
capital income 資本收益   M[mYG _{J  
capital outlay 資本支出   ]H n:c'aT  
capital stock 股本   kzRvLs4xM  
capital stock certificate 股票   y 9]d{:9  
carried down 移後   -pYmM d,  
carried forward 移下頁   :.*Q@X}-I  
cash 現金   AfTm#-R  
cash account 現金賬戶   D j 9aTO  
cash in bank 存銀行現金   N# }w1]  
cash on delivery 交貨收款   ['}|#
3*w  
cash on hand 庫存現金   YP02/*'  
cash payment 現金支付   ]\xt[/?{  
cash purchase 現購   ,IPt4EH $  
cash sale 現沽   $k\bP9  
cashier 出?#123;員   1YV1Xnn,  
cashiers check 本票   );.$`0  
certificate of deposit 存款單折   VxN#\Di&  
certificate of indebtedness 借據   iP(MDVg  
certified check 保付支票   
KY  
certified public accountant 會計師   $#hU_vr  
charges 費用   utZI'5i  
charge for remittances 匯水手續費   caQ1SV^{9  
charter 營業執照   plWN uEW  
chartered accountant 會計師   pWRdI_  
chattles 動產   2X2Ax~d@  
check 支票   %]LoR$|Y  
che stub 支票存根   |URfw5Hm  
closed account 己結清賬戶   $\P/ %eP  
closing 結算   aH6j,R%  
closing entries 結賬紀錄   arm_SyL0  
closing stock 期末存貨   ]eGa_Ld  
closing the book 結賬   -w"I  
columnar journal 多欄日記賬   %Y
ZCdS  
combination 聯合   b /UXO$_~-  
commission 佣金   fF0
K].  
commodity 商品   Y5GN7.  
common stock 普通股   }'P|A  
company 公司   #a}w&O";  
compensation 賠償   jv~#'=T'  
compound interest 複利   j-1V,V=  
consignee 承銷人   UmVn:a  
consignment 寄銷    ,h^6y  
consignor 寄銷人   @:zC!dR)G  
consolidated balance sheet 合併資產負債表   jo"nK,r  
consolidated profit and loss account 合併損益表   l\{Qnb(  
consolidation 合併   "Y+VNS  
construction cost 營建成本   E^rBs2;9
  
construction revenue 營建收入   Wm
d@%K  
contract 合同   |^8ND#x  
control account 統制賬戶   2@a'n@-  
copyright 版權   )isS^O$qH  
corporation 公司   uN<=v&]q  
cost 成本   K7&]|^M9  
cost accounting 成本會計   t[!,puZc#  
cost of labour 勞工成本   B@-\. m  
cost of production 生產成本   9mDdX
 
cost of manufacture 製造成本   @M\JzV4 A[  
cost of sales 銷貨成本   U[pHT _U  
cost price 成本價格   }` 3-  
credit 貸方   {O _X/y~  
credit note 收款通知單   [6VM4l"  
creditor 債權人   c_
qox  
crossed check 橫線支票   hXI[FICQU{  
current account 往來活期賬戶   TYuP EVEXZ  
current asset 流動資產   #6@hVR.  
current liability 流動負債   PNAvT$0LaZ  
current profit and loss 本期損益   &;ddnxFI  
debit 借方   xCL)<8[R,}  
debt 債務   YTTy6*\,_  
debtor 債務人   65zwi-  
deed 契據   k`>qb8,  
deferred assets 遞延資產   zk$h71<{.  
deferred liabilities 遞延負債   =&pR=vl  
delivery 交貨   ?3N/
#  
delivery expense 送貨費   { @KLN<  
delivery order 出貨單   i-0 :Fs  
demand draft 即期匯票   Q%aF ~  
demand note 即期票據   nycJZ}f:wP  
demurrage charge 延期費   eJqx,W5MK]  
deposit 存款   3\ajnd|  
deposit slip 存款單   7x`$A  
depreciation 折舊   Aa1#Ew<r  
direct cost 直接成本   S3x^#83  
direct labour 直接人工   `GqF/?i  
director 董事   z]g#2xD2  
discount 折扣   bzpi7LKN  
discount on purchase 進貨折扣   }%wP^6G*x\  
   P:6K