[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。   rU?sUm,ch  
?sQOz[ig;  
acceptance 承兌   n%;wQ^  
account 賬戶   b%`^KEvwfo  
accountant 會計員   X`km\\*  
accounting 會計   Cz=HxU80J  
accounting system 會計制度   zfvMH"1  
accounts payable 應付賬款   i^j1i  
accounts receivable 應收賬款   lSv?! 2  
accumulated profits 累積利益   M@$}Og  
adjusting entry ?#123;整記錄   #<
ppiu$  
adjustment ?#123;整  
&YQ
 
administration expense 管理費用   :;[pl|}tM  
advances 預付   \l^L?69  
advertising expense 廣告費   qfp,5@p  
agency 代理   ~ jdvxoX-  
agent 代理人   lej-,HX  
agreement 契約   H/8H`9S$  
allotments 分配數   :s8^nEK  
allowance 津貼   9kmEg$WM  
amalgamation 合併   Yud]s~N  
amortization 攤銷   JCoDe.  
amortized cost 應攤成本   *_G(*yAe(  
annuities 年金   IS *-MLi  
applied cost 已分配成本   C9^[A4O@X!  
applied expense 已分配費用   #+)AIf  
applied manufacturing expense 己分配製造費用   >TSPEvWc  
apportioned charge 攤派費用   1Rlg%G'  
appreciation 漲價   hLYy  
article of association 公司章程   S/YT V  
assessment 課稅   g)7~vm2/,
 
assets 資產   I9S=VFhZ`  
attorney fee 律師費   }Rujh4*  
audit 審計   E(J@A'cX  
auditor 審計員   RT
N?[`  
average 平均數   &L3OP@;  
average cost 平均成本   Y~ j.Kt  
bad debt 壞賬   *'5
)CC  
balance 餘額   RLBeti>  
balance sheet 資產負債表   <a9<rF =r  
bank account 銀行賬戶   B|%(0j8  
bank balance 銀行結存   cj ?aCVa  
bank charge 銀行手續費   r)Q/YzXx*  
bank deposit 銀行存款   8K: R oR  
bank discount 銀行貼現   }DH3_M!  
bank draft 銀行匯票   uw'>tb@  
bank loan 銀行借款   USF9sF0l  
bank overdraft 銀行透支   ,;3#}OGg  
bankers acceptance 銀行承兌   HgH\2QL3&  
bankruptcy 破產   { +d](+$  
bearer 持票人   UQq,Xq  
beneficiary 受益人   a] 0B{  
bequest 遺產   sVdn>$KXk  
bill 票據   ;U7o)A;  
bill of exchange 匯票   ze* =7  
bill of lading 提單   0,1x- yD  
bills discounted 貼現票據   | 'mw r!  
bills payable 應付票據   )`,||sQ  
bills receivable 應收票據   WiDl[l"{9  
board of directors 董事會   C\%T|ZDE  
bonds 債券   L{;Sc_  
bonus 紅利   2jVvK"C  
book value 賬面價值   uIy$|N  
bookkeeper 簿記員   :' =le*h  
bookkeeping 簿記   :[:*kbWN-  
branch office general ledger 支店往來賬戶   2M+}o"g  
broker 經紀人   `@<~VWe5  
brought down 接前   \y(ZeNs  
brought forward 接上頁   f`s.|99Y  
budget 預算   Y|
l&mK?  
by-product 副產品   $$ 9!4  
by-product sales 副產品銷售   zv-9z  
capital 股本   u?F^gIw  
capital income 資本收益   GI<3L K\  
capital outlay 資本支出   mP]a}[  
capital stock 股本   Akdx1h,  
capital stock certificate 股票   `t>A~.f  
carried down 移後   {/|tVc63  
carried forward 移下頁   d4m@u$^1B  
cash 現金   ZB k br  
cash account 現金賬戶   S"cim\9xP  
cash in bank 存銀行現金   dw-o71(1d  
cash on delivery 交貨收款   vn+~P9SHQ  
cash on hand 庫存現金   y&W3CW\:  
cash payment 現金支付   7Y%Si5  
cash purchase 現購   h:AB`E1  
cash sale 現沽   ?{;7\1[4  
cashier 出?#123;員   ]PlLy:(  
cashiers check 本票   nK)hv95i_  
certificate of deposit 存款單折   V}MRdt7  
certificate of indebtedness 借據   ;d.gVR_V  
certified check 保付支票   5^97#;Q;J"  
certified public accountant 會計師   zEKVyZd*{  
charges 費用   eMLcmZJR  
charge for remittances 匯水手續費   }0C v J4  
charter 營業執照   5K,=S  
chartered accountant 會計師   Fr_6pEH]}  
chattles 動產   $!vK#8-&{  
check 支票   1d!TU=*  
che stub 支票存根   d}2(G2z^  
closed account 己結清賬戶   :CsrcT=  
closing 結算   cl'wQ1<:   
closing entries 結賬紀錄   goOw.~dZ'  
closing stock 期末存貨   #0:rBKm,  
closing the book 結賬   wzF%R{;  
columnar journal 多欄日記賬   n= q7*<l  
combination 聯合   `n"PHur  
commission 佣金   )SHB1U25{  
commodity 商品   cR=o!2O  
common stock 普通股   e!ql8wbp  
company 公司   d5"rCd[  
compensation 賠償   oL7F^34;  
compound interest 複利   P @~)9W  
consignee 承銷人   K8W99:v  
consignment 寄銷   tpa<)\7KJ  
consignor 寄銷人   C;%1XFzM  
consolidated balance sheet 合併資產負債表   C[,&Y&`j  
consolidated profit and loss account 合併損益表   \[d~O>k2  
consolidation 合併   lf\^!E:  
construction cost 營建成本   as(Zb*PdH  
construction revenue 營建收入   +`ug?`_  
contract 合同   tC5>K9Ed  
control account 統制賬戶    L
+CPT  
copyright 版權   TU*Y?D L  
corporation 公司   (K('@W%\?  
cost 成本   $|N\(}R  
cost accounting 成本會計   4+Jf!ovS=  
cost of labour 勞工成本   ? U* `!-  
cost of production 生產成本   (3Z;c_N  
cost of manufacture 製造成本   F#~*j  
cost of sales 銷貨成本   M}$Td_g  
cost price 成本價格   iikMz|:7U  
credit 貸方   lHFk~Qp[  
credit note 收款通知單   %Iiu#- 'B  
creditor 債權人   T_d)1m fl  
crossed check 橫線支票   L9]d$ r"  
current account 往來活期賬戶   y@r0"cvz9  
current asset 流動資產   @p@b6iLpO  
current liability 流動負債   2$'bOo
 
current profit and loss 本期損益   JL[!8NyU  
debit 借方   Hp*N
%  
debt 債務   dU2:H}  
debtor 債務人   #8$"84&N.  
deed 契據   g""Ep  
deferred assets 遞延資產   et/v/Hvw1  
deferred liabilities 遞延負債   :%h|i&B  
delivery 交貨   M^lP`=sSv  
delivery expense 送貨費   j9X|c7|  
delivery order 出貨單   {B4.G8%Z  
demand draft 即期匯票   O Q$C#:?  
demand note 即期票據   G_M8? G0  
demurrage charge 延期費   <*9(m  
deposit 存款   yY]E~  
deposit slip 存款單   Pj_*,L`mZ  
depreciation 折舊   5}b)W>3@`  
direct cost 直接成本   D^}2ilk!  
direct labour 直接人工   q8HnPXV  
director 董事   'hFL`F*  
discount 折扣   #N;&^El  
discount on purchase 進貨折扣   fYW9Zbov-  
   x<7?