[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。   wz%-%39q%  
\85i+q:LuA  
acceptance 承兌    )2.Si#  
account 賬戶   nKY6[|!#  
accountant 會計員   \~W'v3:W  
accounting 會計   WJ#[LF!e  
accounting system 會計制度   q
1,~  
accounts payable 應付賬款   3u=g6W2 F  
accounts receivable 應收賬款   u_enqC3  
accumulated profits 累積利益   k:;r2f  
adjusting entry ?#123;整記錄   ! mHO$bQ"  
adjustment ?#123;整   CrLrw T  
administration expense 管理費用   HtFDlvdy]  
advances 預付   [WmM6UEVS  
advertising expense 廣告費   :> '+"M2r  
agency 代理   ;TYBx24vD'  
agent 代理人   K-4PI+qQ\  
agreement 契約   dH!*!r>  
allotments 分配數   C]6O!Pb0  
allowance 津貼   Vksuu@cch  
amalgamation 合併   ]G\}k  
amortization 攤銷   qm}@!z^  
amortized cost 應攤成本   A "]YM'.  
annuities 年金   r p$'L7lrX  
applied cost 已分配成本   /wp6KXm  
applied expense 已分配費用   s<Ziegmw|g  
applied manufacturing expense 己分配製造費用   ;p//QJB9  
apportioned charge 攤派費用   *w&e\i|7  
appreciation 漲價   ;uJMG  
article of association 公司章程   P0@,fd<  
assessment 課稅   zPO9!?7|  
assets 資產   HN"Z]/5j  
attorney fee 律師費   XSR 4iu  
audit 審計   V0@=^Bls  
auditor 審計員   h`q1  
average 平均數   2G7Wi!J  
average cost 平均成本   @{Q4^'K"  
bad debt 壞賬   /: "1Z]@  
balance 餘額   as|<}:V  
balance sheet 資產負債表   ]Ze1s02(  
bank account 銀行賬戶   )
7F/O3Tq  
bank balance 銀行結存   .*oU]N%K=  
bank charge 銀行手續費   ]^E?;1$f?  
bank deposit 銀行存款   9{l}bu/u  
bank discount 銀行貼現   jA1+x:Wq  
bank draft 銀行匯票   fhiM U8(&  
bank loan 銀行借款   jcOcWB|  
bank overdraft 銀行透支   54T`OE =  
bankers acceptance 銀行承兌   N8jIMb'<  
bankruptcy 破產   #mdc[.  
bearer 持票人   +7Gwg  
beneficiary 受益人   )nkY_'BV  
bequest 遺產   ^qs $v06  
bill 票據   SUiOJ[5,  
bill of exchange 匯票   q V=!ORuj  
bill of lading 提單   |Cv!,]9:r  
bills discounted 貼現票據   K;?+8(H  
bills payable 應付票據   e'~3oqSvR  
bills receivable 應收票據   1EK*g;H  
board of directors 董事會   h p1Bi  
bonds 債券   D.:Zx  
bonus 紅利   d]9z@Pd
 
book value 賬面價值   oH@78D0A  
bookkeeper 簿記員   IGl9g_18  
bookkeeping 簿記   w)f#V s  
branch office general ledger 支店往來賬戶   x2xRBkRg=  
broker 經紀人   C|bET  
brought down 接前   6nn*]|7  
brought forward 接上頁   /~1+i'7V.,  
budget 預算   4#D,?eA7  
by-product 副產品   5P2K5,o|n~  
by-product sales 副產品銷售   81F9uM0  
capital 股本   \fOEqe*5SM  
capital income 資本收益   $xsd~L&  
capital outlay 資本支出   VbYdZCC  
capital stock 股本   )%TmAaj9d  
capital stock certificate 股票   b%+Xy8a  
carried down 移後   ).O)p9  
carried forward 移下頁   ~N4m1s"  
cash 現金   W?&%x(6M  
cash account 現金賬戶   0-gAyiKx?  
cash in bank 存銀行現金   5P bW[  
cash on delivery 交貨收款   %d@z39-;  
cash on hand 庫存現金   K/$KI7P  
cash payment 現金支付   h[ ZN+M  
cash purchase 現購   &{:-]g\  
cash sale 現沽   P}iE+Z3  
cashier 出?#123;員   JF]JOI6.e  
cashiers check 本票  
*CMx-_  
certificate of deposit 存款單折   bA 2pbjg=  
certificate of indebtedness 借據   9r9NxKuAO  
certified check 保付支票   pH;%ELZ  
certified public accountant 會計師   %T[]zJ(  
charges 費用   x`s>*^  
charge for remittances 匯水手續費   }V>T
M{  
charter 營業執照   st*gs-8jJ;  
chartered accountant 會計師   \8tsDG(1 '  
chattles 動產   #yen8SskB  
check 支票   @EAbF>>  
che stub 支票存根   qs6aB0ln  
closed account 己結清賬戶   okXl8&mi  
closing 結算   ]:;&1h3'7  
closing entries 結賬紀錄   Gj*9~*xm(  
closing stock 期末存貨   {g6%(X\r.r  
closing the book 結賬   al0L&z\  
columnar journal 多欄日記賬   =1! 'QUc  
combination 聯合   Bvj0^fSm  
commission 佣金   2%1hdA<  
commodity 商品   a*;b^Ze`v  
common stock 普通股   ?2a$*(  
company 公司   INf&4!&h  
compensation 賠償   L];b<*d  
compound interest 複利   '-6~tWC~7  
consignee 承銷人   & kIFcd@  
consignment 寄銷   $]1=\I  
consignor 寄銷人   G3]4A&h9v~  
consolidated balance sheet 合併資產負債表   rNM;ZPF#  
consolidated profit and loss account 合併損益表   a.'*G6~Qgw  
consolidation 合併   )0MB9RMk1  
construction cost 營建成本   0x7'^Z>-oe  
construction revenue 營建收入   N!32 wJ  
contract 合同   $e\M_hp*J  
control account 統制賬戶   q4q6c")zp  
copyright 版權   m|# y >4  
corporation 公司   R+|hw;  
cost 成本   PFR:>^wK2  
cost accounting 成本會計   v=k$A  
cost of labour 勞工成本   "b[5]Y{ U  
cost of production 生產成本   zT/\Cj68  
cost of manufacture 製造成本   wBzC5T%,  
cost of sales 銷貨成本   MDN--p08  
cost price 成本價格   Q\)F;:|  
credit 貸方   'yth'[  
credit note 收款通知單   j|n R"!  
creditor 債權人   E4!Fupkpf  
crossed check 橫線支票   f?b"iA(6  
current account 往來活期賬戶   !BI;C(,RL  
current asset 流動資產   tgaO!{9I?  
current liability 流動負債   t5zKW _J7  
current profit and loss 本期損益   +V+a4lU14  
debit 借方   E9}C #  
debt 債務   ^.G$Q#y,  
debtor 債務人   ] - .aL  
deed 契據   ddo#P%sH'  
deferred assets 遞延資產   DMS!a$4  
deferred liabilities 遞延負債   eQ"E  
delivery 交貨   SaCh 7 ^  
delivery expense 送貨費   #%s#c0TX  
delivery order 出貨單   M;NX:mX9  
demand draft 即期匯票   k8Xm n6X  
demand note 即期票據   HThcn1u~^b  
demurrage charge 延期費   yNc2@  
deposit 存款   3F0 N^) @
 
deposit slip 存款單   mTh]PPo
 
depreciation 折舊   ;
]fs'LH  
direct cost 直接成本   -+5>|N#  
direct labour 直接人工   uM
v1O{  
director 董事   P$sxr  
discount 折扣   &R siVBA  
discount on purchase 進貨折扣   [V!tVDs&'o  
   nie%eC&U