[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。   R.FC3<TTv  
|\ lsTY&2  
acceptance 承兌   ID#p5`3n  
account 賬戶   /mM#nS  
accountant 會計員   j!It1B  
accounting 會計   Qrnc ;H9)  
accounting system 會計制度   ZJ$nHS?ra  
accounts payable 應付賬款   94>EA/+Ek  
accounts receivable 應收賬款   j0XS12eM  
accumulated profits 累積利益   ?51Y&gOEZ  
adjusting entry ?#123;整記錄   /.{q
2]  
adjustment ?#123;整   %]2hxTV  
administration expense 管理費用   N}j]S{j}'  
advances 預付   su/!
<y  
advertising expense 廣告費   us,!U  
agency 代理   "x+o(jOy  
agent 代理人   gyz#:z$p^  
agreement 契約   DxFmsjX[L  
allotments 分配數   RWe$ZZSz!
 
allowance 津貼   8R) 0|v&;  
amalgamation 合併   v/fo`]zP  
amortization 攤銷   Hz*5ZIw  
amortized cost 應攤成本   *CIR$sS  
annuities 年金   Mj guH5Uy  
applied cost 已分配成本   <K( qv^C  
applied expense 已分配費用   3?do|>  
applied manufacturing expense 己分配製造費用   &$1ifG   
apportioned charge 攤派費用   ;77# $ H8)  
appreciation 漲價   kkyi`_ZKn  
article of association 公司章程   ]d4`PXI  
assessment 課稅   fbG+
.'  
assets 資產   z^ai *   
attorney fee 律師費   s#8mD!T|  
audit 審計   SWX[|sjdB  
auditor 審計員   e;*GbXd|  
average 平均數   9?jD90@ }  
average cost 平均成本   H'Oy._,]t  
bad debt 壞賬   e={X{5z0  
balance 餘額   -kGwbV}  
balance sheet 資產負債表   MsaD@JY.y  
bank account 銀行賬戶   wNk 0F7Ck  
bank balance 銀行結存   X6hp}  
bank charge 銀行手續費   K~C6dy  
bank deposit 銀行存款   StuQ}  
bank discount 銀行貼現   un)YK  
bank draft 銀行匯票   7CK3t/
3D  
bank loan 銀行借款   wX!q dII)  
bank overdraft 銀行透支   U9*uXD1\  
bankers acceptance 銀行承兌    .J0Tn,m
 
bankruptcy 破產   1I=>
0c  
bearer 持票人   R/_bk7o]H  
beneficiary 受益人   !R 2;]d*  
bequest 遺產   q)m0n237P  
bill 票據   kK,Ne%}a2K  
bill of exchange 匯票   )U?5O$M;lE  
bill of lading 提單   dHzQAqb8J  
bills discounted 貼現票據   R2e":`0I  
bills payable 應付票據   v_ U$jjO1  
bills receivable 應收票據   1 +0-VRl  
board of directors 董事會   SJ4+s4!l <  
bonds 債券   xy^t_];X  
bonus 紅利    1?oX"  
book value 賬面價值   NMM$ m!zg  
bookkeeper 簿記員   ]T?Py)  
bookkeeping 簿記   $+
P6R`K  
branch office general ledger 支店往來賬戶   (uxe<'Co|  
broker 經紀人   MJzY|  
brought down 接前   [f1'Qb  
brought forward 接上頁   I*SrKZb  
budget 預算   y^*o%2/  
by-product 副產品   c)b/"  
by-product sales 副產品銷售   5}+&Em":  
capital 股本   Mur)'  
capital income 資本收益   e}PJN6"5  
capital outlay 資本支出   v7h!'U[/  
capital stock 股本   =(3Yj[>st  
capital stock certificate 股票   F=B[%4q`%  
carried down 移後   M3 TsalF  
carried forward 移下頁   a7?)x])e  
cash 現金   ]RvFn~E!s  
cash account 現金賬戶   js$L<^7  
cash in bank 存銀行現金   ]U,c`?[7#  
cash on delivery 交貨收款   jQ"z\}Wf  
cash on hand 庫存現金   -PG81F&K  
cash payment 現金支付    UZV\]Y  
cash purchase 現購   ld7B!_b<  
cash sale 現沽   >iKbn  
cashier 出?#123;員   r'bPSu,  
cashiers check 本票   "KiTjl`M,  
certificate of deposit 存款單折   DO^J=e  
certificate of indebtedness 借據   t++ a  
certified check 保付支票   !bq3c(d  
certified public accountant 會計師  
FYLBaN  
charges 費用   (v)/h>vS  
charge for remittances 匯水手續費   )@Vz,f\}  
charter 營業執照   wAvnj  
chartered accountant 會計師   MmbS["A  
chattles 動產   Xa
xM$  
check 支票   nj(\+l5  
che stub 支票存根   auai@)v6  
closed account 己結清賬戶   9K6G%  
closing 結算   Cd7imj  
closing entries 結賬紀錄   0 DsW1  
closing stock 期末存貨   SJJ[y"GvD  
closing the book 結賬   0^-1/Ec  
columnar journal 多欄日記賬   7;i [  
combination 聯合   <NYf!bx  
commission 佣金   0XWhSrHM  
commodity 商品   JS^QfT,zE  
common stock 普通股   mWP1mc:M(  
company 公司   J6C/`)+w  
compensation 賠償   |b+ZKRW  
compound interest 複利   +@"Ls P  
consignee 承銷人   F*['1eAmdY  
consignment 寄銷   }ZKG-~  
consignor 寄銷人   k0(_0o  
consolidated balance sheet 合併資產負債表   {@7x
OOAw  
consolidated profit and loss account 合併損益表   J/(^Z?/~P!  
consolidation 合併   wR%F>[6.{  
construction cost 營建成本   us7t>EMmB  
construction revenue 營建收入   2N}UB=J  
contract 合同   w2(pgWed  
control account 統制賬戶   }I3m8A  
copyright 版權   QUO'{;,  
corporation 公司   ? heg_~P  
cost 成本   S11ME  
cost accounting 成本會計   ?lPyapA]  
cost of labour 勞工成本   B'D\l\w  
cost of production 生產成本   i!i=6m.q7  
cost of manufacture 製造成本   #WlTE&  
cost of sales 銷貨成本   1va~.;/rG  
cost price 成本價格   k5@ PZFV  
credit 貸方   '5r\o8RjN  
credit note 收款通知單   #7r13$>!  
creditor 債權人   oO4hBM([  
crossed check 橫線支票   $l =&  
current account 往來活期賬戶   4Nl3"@<$  
current asset 流動資產   dQQ!QbI(.  
current liability 流動負債   1$#
1  
current profit and loss 本期損益   xa[)fk$6  
debit 借方   bn#'o(Lp  
debt 債務   \n<9R8g5  
debtor 債務人   : =f!>_r+  
deed 契據   hQ@E2Xsv  
deferred assets 遞延資產   'D:R]@eK]  
deferred liabilities 遞延負債   HPc~wX  
delivery 交貨   NyR,@n1  
delivery expense 送貨費   9q]n&5  
delivery order 出貨單   rX}FhBl5  
demand draft 即期匯票   !I jU*c@  
demand note 即期票據   bamQ]>0|>!  
demurrage charge 延期費   ^5n#hSqZ=M  
deposit 存款   \&MJ(F>vJ  
deposit slip 存款單   `Fx+HIng,  
depreciation 折舊   <]f{X<ef  
direct cost 直接成本   2Bz\Tsp  
direct labour 直接人工   v83@J~  
director 董事   VD~ %6AjyN  
discount 折扣   fl}!V4  
discount on purchase 進貨折扣   {`ByZB  
   "DC L Z