[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。   J S_]FsxD  
1PV'?tXp(  
acceptance 承兌   s}% M4  
account 賬戶   >s?S+W[L  
accountant 會計員   =>af@C.2  
accounting 會計   1HZO9cXJ  
accounting system 會計制度   ';=O 0)u  
accounts payable 應付賬款   %n:k#  
accounts receivable 應收賬款   kq,ucU%>p  
accumulated profits 累積利益   ={wcfhUl+  
adjusting entry ?#123;整記錄   )f<z%:I+Z  
adjustment ?#123;整   4Ic*9t3  
administration expense 管理費用   V /V9B2.$  
advances 預付   xjj6WED  
advertising expense 廣告費   _t #k,;  
agency 代理   r #cGop]  
agent 代理人   lv+TD!b   
agreement 契約   (c &mCJN  
allotments 分配數   >e[i5  
allowance 津貼   P! #[mio  
amalgamation 合併   (rm?jDm   
amortization 攤銷   JHTSU q  
amortized cost 應攤成本   )C]gld;8  
annuities 年金   76h ,]xi  
applied cost 已分配成本   (S\[Y9  
applied expense 已分配費用   wyO4
Y  
applied manufacturing expense 己分配製造費用   @8r pD"x  
apportioned charge 攤派費用   6.nCV0xA  
appreciation 漲價   o]M5b;1  
article of association 公司章程   Ks`J([(W&  
assessment 課稅   S2G
xV/E  
assets 資產   ~<F8ug#  
attorney fee 律師費   y''z5['  
audit 審計   *]/zc1Q4M  
auditor 審計員   54R#W:t  
average 平均數   GM f `A,>  
average cost 平均成本   M{T-iW"  
bad debt 壞賬   uH- l%17  
balance 餘額   "Nbq#w\  
balance sheet 資產負債表   2?ez,*-[  
bank account 銀行賬戶   \B,@`dw  
bank balance 銀行結存   0Y{yKL  
bank charge 銀行手續費   ~^fZx5  
bank deposit 銀行存款   N.{ H,oO `  
bank discount 銀行貼現   Ata:^q
I  
bank draft 銀行匯票   P'[3Fqe  
bank loan 銀行借款   ;dZZ;#k%  
bank overdraft 銀行透支   Hp!-248S  
bankers acceptance 銀行承兌   EGU 0)<  
bankruptcy 破產   HjD8u`qQ  
bearer 持票人   W^LY'ypT  
beneficiary 受益人   o5uph=Q{  
bequest 遺產   BdblLUGK#  
bill 票據   .p]RKS=(:  
bill of exchange 匯票   '3DXPR^B6  
bill of lading 提單   9FYUo  
bills discounted 貼現票據   >T 3-  
bills payable 應付票據   F]]]y5t  
bills receivable 應收票據   4`]^@"{  
board of directors 董事會   %JD,$pPs  
bonds 債券   gANuBWh8T  
bonus 紅利   }DfshZ0QM  
book value 賬面價值   [KaAXv .X  
bookkeeper 簿記員   Yz"#^j}Kg  
bookkeeping 簿記   j8{i#;s!"  
branch office general ledger 支店往來賬戶   =I;ZMJR  
broker 經紀人   Pz|> "'  
brought down 接前   s6v;  
brought forward 接上頁   j2.|ln"!  
budget 預算   {19PL8B~}  
by-product 副產品   )SRefW .v  
by-product sales 副產品銷售   u9GQU  
capital 股本   A_ N;   
capital income 資本收益   ;jvBF4Lb>  
capital outlay 資本支出   ]kRfB:4ED  
capital stock 股本   JNYFD8J~  
capital stock certificate 股票   }mq6]ZrK  
carried down 移後   `nv~NLkl  
carried forward 移下頁   a#y;d
K  
cash 現金   q#ClnG*  
cash account 現金賬戶   %D}kD6=  
cash in bank 存銀行現金   ?o4C;  
cash on delivery 交貨收款   T?soJ]A  
cash on hand 庫存現金   #TX/aKr:  
cash payment 現金支付   #Z`q+@@]A  
cash purchase 現購   ,+vy,<e&  
cash sale 現沽   M!A}NWF  
cashier 出?#123;員  

.4M.y:F  
cashiers check 本票   I{9QeRI  
certificate of deposit 存款單折   H*&f:mfq  
certificate of indebtedness 借據   (*nT(Adk  
certified check 保付支票   6YLj^w] %  
certified public accountant 會計師   @6F#rz  
charges 費用   3kIN~/<R+7  
charge for remittances 匯水手續費   otl0JHt*+  
charter 營業執照   \y)rt )  
chartered accountant 會計師   ^HThN  
chattles 動產   4Lh!8g=/  
check 支票   X!
Mx5fg  
che stub 支票存根   qL&[K>2z  
closed account 己結清賬戶   8# >op6^  
closing 結算   ]kG"ubHV?h  
closing entries 結賬紀錄   Vb4#,  
closing stock 期末存貨   U;V7 u/{  
closing the book 結賬   djQH1^(IU  
columnar journal 多欄日記賬   KL:j
?.0  
combination 聯合   C'+YQ]u  
commission 佣金   gsvuE  
commodity 商品   T`.O'!  
common stock 普通股   $L>@Ed<  
company 公司   2*< nu><b  
compensation 賠償   3n1;G8Nf  
compound interest 複利   `d +Da=L  
consignee 承銷人   ,p@y] cr  
consignment 寄銷   1k5Who@  
consignor 寄銷人   +p_CN*10H  
consolidated balance sheet 合併資產負債表    |vwVghC  
consolidated profit and loss account 合併損益表   5C*Pd Wpl  
consolidation 合併   FQ2  
construction cost 營建成本   YTpSHp
f@  
construction revenue 營建收入   trA4R/ &  
contract 合同   Xy&A~F  
control account 統制賬戶    69?wc!  
copyright 版權   +L|?~p`
V  
corporation 公司   Eh;'S"{/?j  
cost 成本   e7r-R3_  
cost accounting 成本會計   y$F'(b|)  
cost of labour 勞工成本   dA`IEQJL  
cost of production 生產成本   3!Ij;$  
cost of manufacture 製造成本   gQelD6c
 
cost of sales 銷貨成本   -.@r#d/  
cost price 成本價格  
eRstD>r  
credit 貸方   VimE@Hz  
credit note 收款通知單   Y3cMC)  
creditor 債權人   o&zJ=k[4  
crossed check 橫線支票   N1S{suic  
current account 往來活期賬戶   TnOggpQ6X  
current asset 流動資產   E`0 ?  
current liability 流動負債   p* (JjH  
current profit and loss 本期損益   Nk 8B_{   
debit 借方   c|B
('3h  
debt 債務   <X^
@*79m  
debtor 債務人   :&rt)/I  
deed 契據   qI9z;_,gNz  
deferred assets 遞延資產   IH&|Tcf\  
deferred liabilities 遞延負債   7P5)Z-K[  
delivery 交貨   L>&t|T2  
delivery expense 送貨費   b-?gw64#  
delivery order 出貨單   VUGmi]qd  
demand draft 即期匯票   _|\~q[ep  
demand note 即期票據   f#"J]p  
demurrage charge 延期費   sA/D]W.P  
deposit 存款   x8\?}UnB  
deposit slip 存款單   d-ZJL6-  
depreciation 折舊   ~i{(<.he  
direct cost 直接成本   Uh4%}-;  
direct labour 直接人工   ]BZA:dd.G  
director 董事   (ejvF):|  
discount 折扣   rjAn@!|:+  
discount on purchase 進貨折扣   N7QK> "a  
   w"|L:8