[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。    ,V,`Jf  
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acceptance 承兌   ^Ew]uN>,  
account 賬戶   AYt%`Y.!  
accountant 會計員   8ZM?)#`@{  
accounting 會計   ;+e}aER&9  
accounting system 會計制度   sd,J 3  
accounts payable 應付賬款   ]mo-rhDsM  
accounts receivable 應收賬款   nG,A@/N  
accumulated profits 累積利益   k52/w)Ro,$  
adjusting entry ?#123;整記錄   @GBxL*e  
adjustment ?#123;整   3VsW@SG7N  
administration expense 管理費用   M`. tf_x  
advances 預付   %z/hf  
advertising expense 廣告費   T_i:}ul  
agency 代理    J}htu  
agent 代理人    4E;VM{  
agreement 契約   S/}2;\Xm  
allotments 分配數   ?^H `M|S  
allowance 津貼   8e*,jH3  
amalgamation 合併   t
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amortization 攤銷   H2&@shOOQJ  
amortized cost 應攤成本   %j:]^vqFA  
annuities 年金   xO$lsZPG  
applied cost 已分配成本   !Z`j2 e}  
applied expense 已分配費用   H;?{BV  
applied manufacturing expense 己分配製造費用   .Obw|V-  
apportioned charge 攤派費用   "w^!/  
appreciation 漲價   w:%o?pKet1  
article of association 公司章程   7R`M,u~f2^  
assessment 課稅   `s"'r !  
assets 資產   }O/U;4Z  
attorney fee 律師費   9)y/:sO<P  
audit 審計   UM!ENI|  
auditor 審計員   ~o82uw?  
average 平均數   VLS0XKI)  
average cost 平均成本   ZO!
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bad debt 壞賬   lphFhxJA{  
balance 餘額   Ipf|")*  
balance sheet 資產負債表   -u&6X,Oq\u  
bank account 銀行賬戶   n1qQ+(xC  
bank balance 銀行結存   ?Y)vGlWDW<  
bank charge 銀行手續費   JIOh#VNU  
bank deposit 銀行存款   `sUZuWL_  
bank discount 銀行貼現   N8!cO[3Oh  
bank draft 銀行匯票   l]@&D#3ZM  
bank loan 銀行借款   }XZ'v_Ti  
bank overdraft 銀行透支   !$DIc  
bankers acceptance 銀行承兌   AK&S5F>D+B  
bankruptcy 破產   aiQ>xen5C5  
bearer 持票人   _,zA ^*b  
beneficiary 受益人   2Gz}T _e  
bequest 遺產   3b*cU}go  
bill 票據   BS /G("oZ[  
bill of exchange 匯票   ;6gDV`Twy  
bill of lading 提單   T:t]"d}}  
bills discounted 貼現票據   Wc,_RN-  
bills payable 應付票據   kUq=5Y `D  
bills receivable 應收票據   9!f/aI  
board of directors 董事會   AcS|c:3MUy  
bonds 債券   3Dg,GaRk  
bonus 紅利   ZZWD8AX  
book value 賬面價值   'Hc-~l>D  
bookkeeper 簿記員   2]I4M[|&z  
bookkeeping 簿記   P#pn*L*"T  
branch office general ledger 支店往來賬戶   rE iKi  
broker 經紀人   i#7DR>XF/  
brought down 接前   ,RE\$~`w  
brought forward 接上頁   ML:Q5 ^`  
budget 預算   4
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by-product 副產品   7bqBk,`9  
by-product sales 副產品銷售   jH19k}D  
capital 股本   O>SLOWgha  
capital income 資本收益   (2$( ?-M  
capital outlay 資本支出   _=+V/=  
capital stock 股本   z8{a(nKP  
capital stock certificate 股票   7P"| J\  
carried down 移後   =fu :@+  
carried forward 移下頁   #@^t;)|  
cash 現金   4/mig0"N.  
cash account 現金賬戶   g1XZ5P} f  
cash in bank 存銀行現金   `1'6bp`Z  
cash on delivery 交貨收款   I*LknU@  
cash on hand 庫存現金   Tg!i%v(-t  
cash payment 現金支付   umD!
2 w  
cash purchase 現購   e:DkGy`-s  
cash sale 現沽   NxjB/N  
cashier 出?#123;員   8'~[pMn`  
cashiers check 本票   NZ;{t\  
certificate of deposit 存款單折   %TX@I$Ba  
certificate of indebtedness 借據   =jSb'Vu|  
certified check 保付支票   &F\?  
certified public accountant 會計師   }MRd@ 0-?!  
charges 費用   tYZ[68  
charge for remittances 匯水手續費   S M!Txe#  
charter 營業執照   9[1`jtm  
chartered accountant 會計師   -cZDGt  
chattles 動產   EG0WoUX|  
check 支票   ~
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che stub 支票存根   `jzTm
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closed account 己結清賬戶   I([!]z  
closing 結算   $}lbT15a  
closing entries 結賬紀錄   A6GE,FhsG  
closing stock 期末存貨   u@~JiiC%  
closing the book 結賬   f>aEkh6u9  
columnar journal 多欄日記賬   8i6Ps$T  
combination 聯合   i7ISX>%  
commission 佣金   !lEY=1nHOJ  
commodity 商品   R>,:A%?^b5  
common stock 普通股   n3}!p'-CC  
company 公司   2r mSo&3@s  
compensation 賠償   +6UVn\9Q  
compound interest 複利   + `  s@  
consignee 承銷人   m_=$0m J$  
consignment 寄銷   s_x:T<]  
consignor 寄銷人   F_Y7@Ei/  
consolidated balance sheet 合併資產負債表   /DQc&.jK  
consolidated profit and loss account 合併損益表   ]04e1F1J  
consolidation 合併   VUVaaOm
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construction cost 營建成本   m-H-6`]  
construction revenue 營建收入   '&.#  
contract 合同   d*A*y^OD  
control account 統制賬戶   4D['^q  
copyright 版權   &07]LF$]  
corporation 公司   `9)t[7  
cost 成本   *GxTX3i}vc  
cost accounting 成本會計   0@G")L Ue0  
cost of labour 勞工成本  
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cost of production 生產成本   *NkA8P C  
cost of manufacture 製造成本   .mDM[e@'  
cost of sales 銷貨成本  
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cost price 成本價格   IB# @yH  
credit 貸方   p!sWYui  
credit note 收款通知單   q-]`CW]n  
creditor 債權人   *g y{]  
crossed check 橫線支票   bx]N>k J  
current account 往來活期賬戶   Q-MQ9'  
current asset 流動資產   2P/K K  
current liability 流動負債   MS0Fl|YA  
current profit and loss 本期損益    emK$`9  
debit 借方   }-~X4u#  
debt 債務   Cl^\OZN\=  
debtor 債務人   vhsk0$f   
deed 契據   N@O8\oQG  
deferred assets 遞延資產   (q{Ck#+  
deferred liabilities 遞延負債   i /~
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delivery 交貨   `}BF${vF  
delivery expense 送貨費   BT)X8>ct  
delivery order 出貨單   |tv" B@`  
demand draft 即期匯票   R,9[hNHWGs  
demand note 即期票據   h~(G$':^  
demurrage charge 延期費   ]wKzE4Z/  
deposit 存款   ;QW3CEaUq  
deposit slip 存款單   dxZ
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depreciation 折舊   9cEv&3  
direct cost 直接成本   wY~&Q}U  
direct labour 直接人工   " R-!(9k^`  
director 董事   x~GQV^(l3  
discount 折扣   g.'yZvaP  
discount on purchase 進貨折扣   n|b5? 3  
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