[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。   :*[mvF  
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acceptance 承兌   <"`f!k#[  
account 賬戶   ?q Q.Wj6Mj  
accountant 會計員   eAI|zk6  
accounting 會計   4Hb
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accounting system 會計制度   p$x>I3C(\  
accounts payable 應付賬款    eFf9T@  
accounts receivable 應收賬款   0[<'ygu  
accumulated profits 累積利益   !ii(2U  
adjusting entry ?#123;整記錄   }S')!3[G  
adjustment ?#123;整   AX6:*aZB  
administration expense 管理費用   <3N\ OV2  
advances 預付   %x@bP6d[  
advertising expense 廣告費   3_boEYl0  
agency 代理   4G;KT~Cgb  
agent 代理人   6|n3Q$p  
agreement 契約   6(htpT%J  
allotments 分配數   \8\TTkVSq  
allowance 津貼   NYg&8s.  
amalgamation 合併   nm%qm  
amortization 攤銷   aQY.96yo  
amortized cost 應攤成本   }QQl.'
 
annuities 年金   LX&O"YY  
applied cost 已分配成本   [okV[7  
applied expense 已分配費用   4Wa$>v
z  
applied manufacturing expense 己分配製造費用   0LzS #J+  
apportioned charge 攤派費用   y,1U]1TP  
appreciation 漲價   XUR#|  
article of association 公司章程   NM),2%<  
assessment 課稅   ,\3Cq2h  
assets 資產   G)b:UJa"  
attorney fee 律師費   -"2 t^Q  
audit 審計   FqnD"]A  
auditor 審計員   Ge?DD,ac  
average 平均數   'x?|tKzd  
average cost 平均成本   }uaFmX
y3  
bad debt 壞賬   };"_Ku4#-  
balance 餘額   nZL!}3@<  
balance sheet 資產負債表   [h' 22W  
bank account 銀行賬戶   a Iyzt  
bank balance 銀行結存   n!X%i+|4x  
bank charge 銀行手續費   &,Loqr  
bank deposit 銀行存款   .-MJ5d:  
bank discount 銀行貼現   ;"EDFH#W  
bank draft 銀行匯票   .}+3A~  
bank loan 銀行借款   P92pQ_W  
bank overdraft 銀行透支   A~k: m0MX  
bankers acceptance 銀行承兌   2Q%M2Ua  
bankruptcy 破產   zp'hA  
bearer 持票人   d_Zj W  
beneficiary 受益人   ' Gx\   
bequest 遺產  
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bill 票據   qQo*:3/];  
bill of exchange 匯票   Pjvb}q=  
bill of lading 提單   =Ov,7<8o  
bills discounted 貼現票據   Rw[!J
q  
bills payable 應付票據   C9k"QPE  
bills receivable 應收票據   CV{ZoY  
board of directors 董事會   JW2f 6!b  
bonds 債券   9<P%?Q  
bonus 紅利   :*|So5fs  
book value 賬面價值   QL2LIs  
bookkeeper 簿記員   }waZGJLN  
bookkeeping 簿記   eDNY|}$}v  
branch office general ledger 支店往來賬戶   \ E5kpm  
broker 經紀人   C deV3  
brought down 接前   5OOXCtIKf  
brought forward 接上頁   RASk=B  
budget 預算   k@n L(2  
by-product 副產品   .S=|ZP+  
by-product sales 副產品銷售   m%"=sX
7/9  
capital 股本   Dq!YB[Z$ :  
capital income 資本收益   9M|#X1r{%{  
capital outlay 資本支出   \fUVWXv  
capital stock 股本   -\ew,y  
capital stock certificate 股票   km lb,P  
carried down 移後   _x!/40^G  
carried forward 移下頁  
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cash 現金   |r+hj<K  
cash account 現金賬戶   e(DuJ-  
cash in bank 存銀行現金   /9P7;1?  
cash on delivery 交貨收款   %){/O}I]>  
cash on hand 庫存現金   P^lRJB<$Q  
cash payment 現金支付   PIQd=%?'  
cash purchase 現購   ~WB-WI\  
cash sale 現沽   ^y|`\oyqwN  
cashier 出?#123;員   Z%3)w.  
cashiers check 本票   ,~l4-x.,  
certificate of deposit 存款單折   o(3OChH  
certificate of indebtedness 借據   v Oo^H  
certified check 保付支票   %t:13eM  
certified public accountant 會計師   y=SpIbn{  
charges 費用   }ri7@HCY4  
charge for remittances 匯水手續費   =G'J@[d{d  
charter 營業執照   =3;! 5P  
chartered accountant 會計師   ;\/RgN  
chattles 動產   d1*0?GTT  
check 支票   />PH{ l  
che stub 支票存根   EWVn*xl?  
closed account 己結清賬戶   #Wv8+&n  
closing 結算   }1sd<<\`  
closing entries 結賬紀錄   :FS~T[C;  
closing stock 期末存貨   1x+w|h  
closing the book 結賬   ?#ywUEY* i  
columnar journal 多欄日記賬   Ipow Jw^  
combination 聯合   `j.-hy>s  
commission 佣金   -Zg@#H  
commodity 商品   b|@f!lA  
common stock 普通股   9Z3Y,`R,  
company 公司   MP Q?Q]'  
compensation 賠償   >-`-D=!V  
compound interest 複利   Nlm3RxSn  
consignee 承銷人   JVPLE*T  
consignment 寄銷   <2I<Z'B,e  
consignor 寄銷人   DPl&e-`  
consolidated balance sheet 合併資產負債表   #'y^@90R  
consolidated profit and loss account 合併損益表   >lO]/3j1  
consolidation 合併   uH)v\Js  
construction cost 營建成本   09Z\F^*$F  
construction revenue 營建收入   w~e$ul(IQM  
contract 合同   dJ{'b'#  
control account 統制賬戶   U owbk:  
copyright 版權   M>jk"*hA|  
corporation 公司   (xBWxeL~  
cost 成本   {8~xFYc
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cost accounting 成本會計   @CCDe`R*  
cost of labour 勞工成本   emS7q|^  
cost of production 生產成本   95tHire  
cost of manufacture 製造成本   `hU2Ss~  
cost of sales 銷貨成本   +C=^,B!,  
cost price 成本價格   \!r,>P
 
credit 貸方   m&6)Vt  
credit note 收款通知單   }_?FmuU  
creditor 債權人   E-$N!KY  
crossed check 橫線支票   ~_4$|WKl  
current account 往來活期賬戶   DDU)G51>d  
current asset 流動資產   ?)/&tk9.n  
current liability 流動負債   gBy7q09r  
current profit and loss 本期損益   cbX <  
debit 借方   L'x[wM0w;  
debt 債務   {,o = K4CD  
debtor 債務人   t^<ki?*  
deed 契據   ]y/!GFQ  
deferred assets 遞延資產   J|WkPv2  
deferred liabilities 遞延負債   Ky[-ZQQo=5  
delivery 交貨   Z%Yq{tAt  
delivery expense 送貨費   SBG.t:  
delivery order 出貨單   ?Ns aZ  
demand draft 即期匯票   DI:"+KMq{  
demand note 即期票據   _/a8X:[(  
demurrage charge 延期費   Z E},xU%  
deposit 存款   |z.Z='`  
deposit slip 存款單   ,Je9]XT  
depreciation 折舊   .!h`(>+@  
direct cost 直接成本   2c8e:Xgv  
direct labour 直接人工   UE%~SVi.#  
director 董事   )Hlc\Mgy  
discount 折扣   rY(h }z  
discount on purchase 進貨折扣   @:G#[>nKe  
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