[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。   No} U[u.O  
-]HZ?@  
acceptance 承兌   &.\7='$F  
account 賬戶   +IWH7qRtp  
accountant 會計員   %z-*C'j5H  
accounting 會計   U`i5B;k}-  
accounting system 會計制度   y'`/^>.  
accounts payable 應付賬款   V7Cnu:0_  
accounts receivable 應收賬款   UGI<
V!  
accumulated profits 累積利益   robg1  
adjusting entry ?#123;整記錄   NBY|U{.g  
adjustment ?#123;整   'v~'NWfd  
administration expense 管理費用   HDhISPg  
advances 預付   32<D9_  
advertising expense 廣告費   /oHCV0!0  
agency 代理   &Y=0 0  
agent 代理人   n jWe^  
agreement 契約   PY.K_(D  
allotments 分配數   pWGR#x'  
allowance 津貼   Z|uvrFa  
amalgamation 合併   0bDc 4m  
amortization 攤銷   fw jo?  
amortized cost 應攤成本   )*;Tt @'y  
annuities 年金   <.QaOLD  
applied cost 已分配成本   hr fF1
>A  
applied expense 已分配費用   oCaYmi=:  
applied manufacturing expense 己分配製造費用   p
)yP_P  
apportioned charge 攤派費用   4SJ aAeIZ  
appreciation 漲價   QDg5B6>$  
article of association 公司章程   LJGpa)(  
assessment 課稅   *9EwZwE_K  
assets 資產   q>.7VN[ vE  
attorney fee 律師費   Q+T#J9Y  
audit 審計   !H\oQv-I  
auditor 審計員   F,wB6Cw  
average 平均數   Z^&G9I#  
average cost 平均成本   THp_ dTD  
bad debt 壞賬   "/aZ*mkjfJ  
balance 餘額   6:#o0OeBP  
balance sheet 資產負債表   A-C
U%G9  
bank account 銀行賬戶   9efDM  
bank balance 銀行結存   ]`&_!T  
bank charge 銀行手續費   @kFZN
6  
bank deposit 銀行存款   ;\mX=S|a  
bank discount 銀行貼現   mrP48#Y+l
 
bank draft 銀行匯票   j%Au0k
 
bank loan 銀行借款   yS W$zA,  
bank overdraft 銀行透支   1'E=R0`pA  
bankers acceptance 銀行承兌   \%a0Lp{ I  
bankruptcy 破產   c`!e#w  
bearer 持票人   )/$J$'mcxd  
beneficiary 受益人   /grTOf &  
bequest 遺產   [`\VgKeu  
bill 票據   L@S\ rImw  
bill of exchange 匯票   u /F!8#  
bill of lading 提單   F?Lt-a+  
bills discounted 貼現票據   rFg$7  
bills payable 應付票據   nH dQe  
bills receivable 應收票據   h+Co:pr  
board of directors 董事會   `MOw\Z)..  
bonds 債券   o8g7wM]M  
bonus 紅利   `q*[fd1u.  
book value 賬面價值   k<< x}=  
bookkeeper 簿記員   xaMDec V  
bookkeeping 簿記   yW|J`\`^ T  
branch office general ledger 支店往來賬戶   3x+lf4"  
broker 經紀人   ,<Q  
brought down 接前   odhS0+d^  
brought forward 接上頁   ]].~/kC^3k  
budget 預算   4E^ ?}_$  
by-product 副產品   Fc5.?X-  
by-product sales 副產品銷售   fvC,P#z'|  
capital 股本   ,eyh%k*hz  
capital income 資本收益   > < YU'>%  
capital outlay 資本支出   + ` |A/w  
capital stock 股本   ^1S{::  
capital stock certificate 股票   [I *_0  
carried down 移後   WywS1viD  
carried forward 移下頁   6m:$mhA5  
cash 現金   DhyR
 
cash account 現金賬戶   b)d;eS  
cash in bank 存銀行現金   SOOVUMj  
cash on delivery 交貨收款   \?xM%(:<Q  
cash on hand 庫存現金   Z yGoOk  
cash payment 現金支付   ^9
Pr`\   
cash purchase 現購   "v1{  
cash sale 現沽   F
H,]'  
cashier 出?#123;員   iW` tr  
cashiers check 本票   kUd]8Ff!  
certificate of deposit 存款單折   uHgq"e  
certificate of indebtedness 借據   9
J3fiA_  
certified check 保付支票  
{18
hzhs  
certified public accountant 會計師   cpdESc9W  
charges 費用   S<0  &V  
charge for remittances 匯水手續費   +S4n416K  
charter 營業執照    i0=U6S:#  
chartered accountant 會計師   dCd~ ]CI  
chattles 動產   <mn[-  
check 支票   7}
kJp%-  
che stub 支票存根   |MwV4^  
closed account 己結清賬戶   u} ot-!}Q  
closing 結算   xi5"?*&Sb  
closing entries 結賬紀錄   bk0>f   
closing stock 期末存貨   7:jLZ!mgi  
closing the book 結賬   {kpF etXt?  
columnar journal 多欄日記賬   d0(zB5'}  
combination 聯合   W@d&X+7e
 
commission 佣金   =D`8,n [  
commodity 商品   AF'<  
common stock 普通股   {MgRi7  
company 公司   7ch9Pf  
compensation 賠償   P<PZ4hNx  
compound interest 複利   A=<7*E  
consignee 承銷人   rwP#Yj[BK+  
consignment 寄銷   -<#) ]um  
consignor 寄銷人   \&Yn)|!  
consolidated balance sheet 合併資產負債表   !.vyzCJTzB  
consolidated profit and loss account 合併損益表   HRf;bKZ  
consolidation 合併   `_\KN_-%Vu  
construction cost 營建成本   ,2M}qs"P7G  
construction revenue 營建收入   !d72f8@9  
contract 合同   Uy?jVPL  
control account 統制賬戶   J,Sa7jv[  
copyright 版權    :G _  
corporation 公司   Q-<]'E#\(  
cost 成本   !..<_qfw  
cost accounting 成本會計   |v!N1+v0  
cost of labour 勞工成本   oZBD.s  
cost of production 生產成本   FZi@h  
cost of manufacture 製造成本   oIhKMQ;jh  
cost of sales 銷貨成本   ofy"SM  
cost price 成本價格   u$T]A8e  
credit 貸方   ^DYS~I%s  
credit note 收款通知單   QEyL/#Q  
creditor 債權人   37hdZt.,  
crossed check 橫線支票   tsb[=W!Ar8  
current account 往來活期賬戶   cH5i420;aO  
current asset 流動資產   CFbNv9GZj  
current liability 流動負債   8['R D`O  
current profit and loss 本期損益   As,`($=  
debit 借方   Y1PR?c Q  
debt 債務   v=llg ^  
debtor 債務人   '`jGr+K,wU  
deed 契據   1:-'euA"  
deferred assets 遞延資產   f.6>6%l  
deferred liabilities 遞延負債   @| z _&E  
delivery 交貨   /QXUD.( 8  
delivery expense 送貨費   m{q'RAw  
delivery order 出貨單   ` Ig5*X4|  
demand draft 即期匯票   noWF0+%  
demand note 即期票據   .QvD603%5  
demurrage charge 延期費   )9eIo&Nl  
deposit 存款   sfXFh  
deposit slip 存款單   F6\{gQ<E  
depreciation 折舊   <i~xJi%1#  
direct cost 直接成本   NUsx
MhP  
direct labour 直接人工   [ws _ g,/  
director 董事   JxVGzb
`8  
discount 折扣   SzW;Yb"#^k  
discount on purchase 進貨折扣   wps/{h,  
   }_+XN"}C