[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。   &UEr4RK;I  
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acceptance 承兌   pBL,kqYNA>  
account 賬戶   qTj7
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accountant 會計員   Xg^`fRg =T  
accounting 會計  
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accounting system 會計制度   {SY@7G]  
accounts payable 應付賬款   zFN:C()ig  
accounts receivable 應收賬款   QpBgG~h"  
accumulated profits 累積利益   I ^?TabL  
adjusting entry ?#123;整記錄   }cn46L%/  
adjustment ?#123;整   ,5mK_iUw3  
administration expense 管理費用   Qo4]_,kR  
advances 預付   t:eZ`6o$T\  
advertising expense 廣告費   }JeG
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agency 代理   A0m  
agent 代理人   AA6_D?)vv  
agreement 契約   ='`z  
allotments 分配數   a:r8Jzr  
allowance 津貼   -+A
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amalgamation 合併   EeIV 6ug  
amortization 攤銷   yH|[K=?S[  
amortized cost 應攤成本   }%c2u/PQ  
annuities 年金   MCZTeYnx  
applied cost 已分配成本   Q>8F&p?R  
applied expense 已分配費用   /x c<&  
applied manufacturing expense 己分配製造費用   5z~rl }`v  
apportioned charge 攤派費用   B8F.}M-!  
appreciation 漲價   H!
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article of association 公司章程   -*~= 4m<  
assessment 課稅   q_bE?j{  
assets 資產   !8lG"l|,l  
attorney fee 律師費   #k&"Rv;,  
audit 審計   [CL.Xil=  
auditor 審計員   A'vQtlvKA  
average 平均數   J3fk3d`2  
average cost 平均成本   t~H'Ugv^  
bad debt 壞賬   'r~,~AI  
balance 餘額   sD H^l)4h  
balance sheet 資產負債表   w#vSZbh  
bank account 銀行賬戶   VkTdpeBV  
bank balance 銀行結存   mk(O..)2  
bank charge 銀行手續費   |5oK04<  
bank deposit 銀行存款   Yz(k4K L  
bank discount 銀行貼現   N[~{'i  
bank draft 銀行匯票   ?oan a%  
bank loan 銀行借款   {; #u~e(W  
bank overdraft 銀行透支   Aslh}'$}-  
bankers acceptance 銀行承兌   O=~8+sa  
bankruptcy 破產   7#d>a=$h  
bearer 持票人   1/X@~  
beneficiary 受益人   PP)iw@9j  
bequest 遺產   w^OV;gp  
bill 票據   3<}\{j T  
bill of exchange 匯票   O<7Q>m  
bill of lading 提單   !~Vo'ykwx'  
bills discounted 貼現票據   G&=4@pLY5  
bills payable 應付票據   ~e*3_l>9  
bills receivable 應收票據   .1n=&d|  
board of directors 董事會   vT/e&8w  
bonds 債券   \d"JYym  
bonus 紅利   EQ 'L"  
book value 賬面價值   Y-!~x0-H  
bookkeeper 簿記員   7k,pUC-w7c  
bookkeeping 簿記   lS@0 $  
branch office general ledger 支店往來賬戶   HYcLXhvgu  
broker 經紀人   Dl=9<:6FW  
brought down 接前   9{ [I|  
brought forward 接上頁   \9"  
budget 預算   <A|X4;  
by-product 副產品   s
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by-product sales 副產品銷售   (-S<9u-r  
capital 股本   0RHKzk6~c  
capital income 資本收益   I(^pIe-  
capital outlay 資本支出   S!+c1q: ].  
capital stock 股本   mj{B_ 3b5  
capital stock certificate 股票   ;f;A "  
carried down 移後   KLb"_1z  
carried forward 移下頁   gu?e%]X3  
cash 現金   7LEB,bU  
cash account 現金賬戶   g)?Ol  
cash in bank 存銀行現金   S]!s)q-- z  
cash on delivery 交貨收款   1oKF-";u(  
cash on hand 庫存現金   &T.d"i  
cash payment 現金支付  
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cash purchase 現購   >+,w2m@0  
cash sale 現沽   U  ?iw  
cashier 出?#123;員   z<_&4)2{  
cashiers check 本票   *Bfo"["0.  
certificate of deposit 存款單折   jej.!f:H  
certificate of indebtedness 借據   HQp\0NC]  
certified check 保付支票   @!p bR(8  
certified public accountant 會計師   [U5@m]>^  
charges 費用   8Z&M}Llk  
charge for remittances 匯水手續費   B":9C'tip  
charter 營業執照   jY;T:C-T  
chartered accountant 會計師   ak,KHA6u  
chattles 動產   4^r4O#  
check 支票   oX=dJJ E  
che stub 支票存根   )Ehi8  
closed account 己結清賬戶   o*MiKgQ&  
closing 結算   @% lkRU)  
closing entries 結賬紀錄   j_I[k8z  
closing stock 期末存貨   '/OcJVSR  
closing the book 結賬   q ~%'V  
columnar journal 多欄日記賬   Ky0}phGRu  
combination 聯合   G2$<Q+UYs?  
commission 佣金   (rmOv\hG9V  
commodity 商品   !S.O~Kq  
common stock 普通股   #B!|sXC  
company 公司   q t(+X  
compensation 賠償   O]4v\~@-j  
compound interest 複利   awXK9}.  
consignee 承銷人   !dQmg'_V  
consignment 寄銷   (k^%j  
consignor 寄銷人   uTShz 3  
consolidated balance sheet 合併資產負債表   M)F_$ ICE-  
consolidated profit and loss account 合併損益表   %p48=|+  
consolidation 合併   K`=9"v'f+  
construction cost 營建成本   >&DC[)28  
construction revenue 營建收入   6i+<0b}!/  
contract 合同   *{_N*p\{  
control account 統制賬戶   T,a71"c  
copyright 版權   XE
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corporation 公司   F9} zt 9  
cost 成本   X-=4Z
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cost accounting 成本會計   1[yy/v 'q  
cost of labour 勞工成本   kYhV1I  
cost of production 生產成本   |(%=zb=?X  
cost of manufacture 製造成本   eJ*u]GH U  
cost of sales 銷貨成本   C66
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cost price 成本價格   ;J@U){R  
credit 貸方   A"B#t"  
credit note 收款通知單   xfF;u9$;  
creditor 債權人   GE8.{
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crossed check 橫線支票   nt]'>eX_}  
current account 往來活期賬戶   "S]G+/I|iw  
current asset 流動資產   yV~TfTJ  
current liability 流動負債   <{+U- ^rzR  
current profit and loss 本期損益   UX2@eyejQ7  
debit 借方   (@1>G ^%  
debt 債務   *HsA.W~2W  
debtor 債務人   y>#_LhTX-  
deed 契據   ^e]O-,UBk  
deferred assets 遞延資產   *rg
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deferred liabilities 遞延負債   4Q!|fn0Sv  
delivery 交貨   hj=qWGRgI  
delivery expense 送貨費   4]HW!J  
delivery order 出貨單   !kG|BJ$j  
demand draft 即期匯票   $bDaZGy  
demand note 即期票據   dB)-qL8,2  
demurrage charge 延期費  
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deposit 存款   Z2L7US-  
deposit slip 存款單   i[?VF\Y(  
depreciation 折舊   sf0\#Q  
direct cost 直接成本   ]K3bDU~  
direct labour 直接人工   04WxV(fo'  
director 董事   C2aA])7D  
discount 折扣   EKD#s,(V*X  
discount on purchase 進貨折扣   i&1rf|  
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