[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。   %qE"A6j  
&;r'
JIp  
acceptance 承兌   LH @B\ mS  
account 賬戶   m:
~y:.  
accountant 會計員   2?:OsA}  
accounting 會計   @ZJ}lED3  
accounting system 會計制度   Btr>ek  
accounts payable 應付賬款   J{kS4v*J  
accounts receivable 應收賬款  
<tsexsw  
accumulated profits 累積利益   yt,Ky8y1  
adjusting entry ?#123;整記錄   ./.aLTh  
adjustment ?#123;整   w@6y.v1I{  
administration expense 管理費用   .!lLj1?p  
advances 預付   UA]T7r@  
advertising expense 廣告費   U1fqs{>  
agency 代理   S1~K.<B  
agent 代理人   3m-g-  
agreement 契約   -`z%<)!Y  
allotments 分配數   ]mNsG0r6  
allowance 津貼   [ybK  
amalgamation 合併   umAO&S.+M  
amortization 攤銷   aMkuyqPf{  
amortized cost 應攤成本   R-,L"Vv  
annuities 年金   2 w! 0$  
applied cost 已分配成本   Zy?!;`c*{  
applied expense 已分配費用   0yMHU[):~  
applied manufacturing expense 己分配製造費用   jA~omX2A  
apportioned charge 攤派費用   9jx>&MnWs  
appreciation 漲價   I0x;rP  
article of association 公司章程   W >}T$a}\  
assessment 課稅   d1t_o2  
assets 資產   >zw@!1{1  
attorney fee 律師費   ;p<BiC$b  
audit 審計   QGGBI Ku   
auditor 審計員   ePaC8sd0
  
average 平均數   0jxXUWO  
average cost 平均成本   $83Qd  
bad debt 壞賬   OR'e!{  
balance 餘額   28+{  
balance sheet 資產負債表   -*ZQ=nomN  
bank account 銀行賬戶   u$ci{<  
bank balance 銀行結存   QG L~??  
bank charge 銀行手續費   60e{]}Z  
bank deposit 銀行存款   7 TM-uA$  
bank discount 銀行貼現   2S[:mnK  
bank draft 銀行匯票   tO1k2<Z"Y&  
bank loan 銀行借款   S+mBVk"-~S  
bank overdraft 銀行透支   H0
t#J  
bankers acceptance 銀行承兌   @<4U &  
bankruptcy 破產   Uqj$itqUQ  
bearer 持票人   yiH;fK+x  
beneficiary 受益人   Ic&YiATj  
bequest 遺產   'iwT
vkf{  
bill 票據   Ytqx0  
bill of exchange 匯票   "qZTgCOY2  
bill of lading 提單   *J':U>p  
bills discounted 貼現票據   <Zf
h5AM  
bills payable 應付票據   0lOan  
bills receivable 應收票據   ~-%z:Re'_  
board of directors 董事會   8-kR {9r  
bonds 債券   a?Y>hvI  
bonus 紅利   H ]](xYy.  
book value 賬面價值   o~4kJW#  
bookkeeper 簿記員   Gb"kl .j  
bookkeeping 簿記   %=s2>vv9  
branch office general ledger 支店往來賬戶   P+_1*lOG  
broker 經紀人  
_o+OkvhU  
brought down 接前   B(eiRr3  
brought forward 接上頁   C+t
|fSJ  
budget 預算   B7[#z{8'#  
by-product 副產品   GlJOb|WOX  
by-product sales 副產品銷售   Zm6jF  
capital 股本   od,,2pwK+  
capital income 資本收益   qkC{IBN92  
capital outlay 資本支出   &Akw V-  
capital stock 股本   )`gxaT>&l  
capital stock certificate 股票   v9f%IE4fX  
carried down 移後   qzZ;{>_f  
carried forward 移下頁   Gtv
bm  
cash 現金   'b>3:&  
cash account 現金賬戶   =t~]@?]1D  
cash in bank 存銀行現金   [IHG9Xg  
cash on delivery 交貨收款   am| 81)|a  
cash on hand 庫存現金   W%9~'pXgB  
cash payment 現金支付   ,#0#1k<Dm  
cash purchase 現購   ]]_c3LJ2`  
cash sale 現沽   pk;S"cnk  
cashier 出?#123;員   *kj+6`:CPs  
cashiers check 本票   ew c:-2Y^  
certificate of deposit 存款單折   q!h'rX=_-  
certificate of indebtedness 借據   lD# yXLaC\  
certified check 保付支票   EVLDP\w{  
certified public accountant 會計師   v!n|X7  
charges 費用   E=,fdyj.  
charge for remittances 匯水手續費   0/%RrE  
charter 營業執照   \"5p)(  
chartered accountant 會計師   lm+s5}*%o  
chattles 動產   4JH^R^O<n  
check 支票   -y$<fu9 e  
che stub 支票存根   "0z4mQ}>N  
closed account 己結清賬戶   CSNz8 y  
closing 結算   X@A8~kj1  
closing entries 結賬紀錄  
Udjn.D  
closing stock 期末存貨   &=In  
closing the book 結賬   ]&='E.f  
columnar journal 多欄日記賬   T/hz23nH  
combination 聯合   F"23vG>3  
commission 佣金   qR%as0;  
commodity 商品   mK^E@uxN  
common stock 普通股   5OAb6k'  
company 公司   @j(2tJ,w  
compensation 賠償   fP\*5|7%R  
compound interest 複利   S]&aDg1y}  
consignee 承銷人   25W #mh,'  
consignment 寄銷   52'6wwv6?  
consignor 寄銷人   :j32 :/u  
consolidated balance sheet 合併資產負債表   h`p=~u +  
consolidated profit and loss account 合併損益表   @v\8+0  
consolidation 合併   j5~~%  
construction cost 營建成本   "837b/>/  
construction revenue 營建收入   YYe=
E,q  
contract 合同   iBKH\em/  
control account 統制賬戶   IfP?+y
Pa  
copyright 版權   eK\i={va  
corporation 公司   %T}*DC$&S  
cost 成本   [mG!-
.ll  
cost accounting 成本會計   hw B9N  
cost of labour 勞工成本   ,OMdLXr  
cost of production 生產成本   O6\c1ha  
cost of manufacture 製造成本   ' Yy+^iCus  
cost of sales 銷貨成本   0R-W9qP  
cost price 成本價格   >``  
credit 貸方   Vw&#
Lo  
credit note 收款通知單   nM!_C-
yX  
creditor 債權人   jZe/h#J)[  
crossed check 橫線支票   +'[/eW  
current account 往來活期賬戶   pMf ?'l  
current asset 流動資產  
7oCY@>(f  
current liability 流動負債   VLbbn  
current profit and loss 本期損益   wf^p?=Ke  
debit 借方   8 9maN  
debt 債務   n3\~H9  
debtor 債務人   wF*9%K'E  
deed 契據   yQN^F+.  
deferred assets 遞延資產   $OzVo&P;  
deferred liabilities 遞延負債   \[AJWyP  
delivery 交貨   ]na$n[T/I  
delivery expense 送貨費   K d{o/R  
delivery order 出貨單   NjO_Y t  
demand draft 即期匯票  
j=u) z7J  
demand note 即期票據   xg'xuz$U  
demurrage charge 延期費   A(n3<(O/{Z  
deposit 存款   >H,
E3Z  
deposit slip 存款單   (543`dqAmC  
depreciation 折舊   NE|Q0g  
direct cost 直接成本   *y|zF 6  
direct labour 直接人工   UC.kI&A  
director 董事   +$#h6V  
discount 折扣   ?kF? ~\c  
discount on purchase 進貨折扣   p&
Kfy~  
   \0FwxsL