[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。   {rKC4:  
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acceptance 承兌   E!9WZY  
account 賬戶   %biie  
accountant 會計員   g<j)   
accounting 會計   [CJ<$R !  
accounting system 會計制度   JQ03om--(  
accounts payable 應付賬款   0caZ_-zU  
accounts receivable 應收賬款   Dkz/hg:q  
accumulated profits 累積利益   PK[mf\G\  
adjusting entry ?#123;整記錄   EQm{qc;  
adjustment ?#123;整   &i5@4,p y9  
administration expense 管理費用   e|]e\Or>  
advances 預付   k>($[;k|b  
advertising expense 廣告費   5#DMizv6  
agency 代理   eYUb>M)  
agent 代理人   1h$?,  
agreement 契約   )E^S+ps  
allotments 分配數   T*x2+(r  
allowance 津貼   /$c8
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amalgamation 合併   lfgJQzi G  
amortization 攤銷   E-z5mX.2  
amortized cost 應攤成本   A=N$5ZJ  
annuities 年金   <s9{o uZ  
applied cost 已分配成本   cb}zCl j o  
applied expense 已分配費用   ~|+ ~/  
applied manufacturing expense 己分配製造費用   t(z]4y  
apportioned charge 攤派費用    m;@q('O  
appreciation 漲價   l 
f>/  
article of association 公司章程   %O\@rws  
assessment 課稅   'ITq\1z  
assets 資產   _?~%+Oz/  
attorney fee 律師費   n28JWkK8  
audit 審計   [^qT?se{  
auditor 審計員   (4YLUN&1O$  
average 平均數   b$_81i  
average cost 平均成本   hF2e--  
bad debt 壞賬   h4;kjr}h}  
balance 餘額   _**Nlp*%  
balance sheet 資產負債表   >#]A2,  
bank account 銀行賬戶   )~U1sW&t  
bank balance 銀行結存   Y(PCc}/\  
bank charge 銀行手續費   n~^SwOt~;5  
bank deposit 銀行存款   kXz~ez 7  
bank discount 銀行貼現   q'mh*   
bank draft 銀行匯票   6 5govor  
bank loan 銀行借款   :K| H/kht  
bank overdraft 銀行透支   QOWGQl%!  
bankers acceptance 銀行承兌   &6sF wK  
bankruptcy 破產   g|~px$<iY  
bearer 持票人   ?bZH Aed  
beneficiary 受益人   \L Q+ n+  
bequest 遺產   p
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bill 票據   4XpWDfa.}  
bill of exchange 匯票    *&_*G~>D  
bill of lading 提單   ;(i6 X)  
bills discounted 貼現票據   H>TO8;5(  
bills payable 應付票據   #mQ@4k9i  
bills receivable 應收票據   ',EI[ ]+  
board of directors 董事會   }A3/(   
bonds 債券   FGV L[\  
bonus 紅利   2) X#&IE  
book value 賬面價值   xUdF.c  
bookkeeper 簿記員   }5 rR^ryA  
bookkeeping 簿記   !5ps,+o  
branch office general ledger 支店往來賬戶   Ta?J;&<u]/  
broker 經紀人   xC)bW,%  
brought down 接前   h^3gYL7O6  
brought forward 接上頁    t`o"K  
budget 預算   noWF0+%  
by-product 副產品   .QvD603%5  
by-product sales 副產品銷售   )9eIo&Nl  
capital 股本   +C SpL2@  
capital income 資本收益   xi (@\A  
capital outlay 資本支出   Hx.|5n,5  
capital stock 股本   SXL3>-Z E  
capital stock certificate 股票   ;.}L#'0j  
carried down 移後   tMl y*E  
carried forward 移下頁   Vl_6nY;  
cash 現金   si0}b~t  
cash account 現金賬戶   | eBwcC#^  
cash in bank 存銀行現金   "to!&@I| 4  
cash on delivery 交貨收款   5 ^{~xOM5  
cash on hand 庫存現金   F-,gj{s  
cash payment 現金支付   ('&lAn  
cash purchase 現購   Cut~k"lv  
cash sale 現沽   %-n)L  
cashier 出?#123;員   Ud/>oaW?s  
cashiers check 本票   ~~>m  
certificate of deposit 存款單折   "| '~y}v_  
certificate of indebtedness 借據   qTuR[(  
certified check 保付支票   Wdd}y`lS  
certified public accountant 會計師   <pX?x3-'  
charges 費用   ^to*ET{0  
charge for remittances 匯水手續費   r^ r+
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charter 營業執照   /2K"Mpf8  
chartered accountant 會計師   lSX1|,B7:]  
chattles 動產   <9@
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check 支票   Z=Y29V8  
che stub 支票存根   Clf$EX;~  
closed account 己結清賬戶   SAm%$vz%M  
closing 結算   MzvhE0ab  
closing entries 結賬紀錄   \[G'cE  
closing stock 期末存貨   JH?ohA  
closing the book 結賬   4=,J@N-  
columnar journal 多欄日記賬   Gk :fw#R  
combination 聯合   {it.F4.  
commission 佣金   ZF7@b/-me  
commodity 商品   ZKi&f,:  
common stock 普通股   #BRIp(65-6  
company 公司   6P{bUom?  
compensation 賠償   jF6_yw  
compound interest 複利   =3(v4E':5  
consignee 承銷人   $0Y`>3  
consignment 寄銷   X'OpR  
consignor 寄銷人   -zK>{)Z=q  
consolidated balance sheet 合併資產負債表   _T)y 5/[  
consolidated profit and loss account 合併損益表   @<W

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consolidation 合併   /d&m#%9Up]  
construction cost 營建成本   ~ 5}t;  
construction revenue 營建收入   *;Kp"j  
contract 合同   Q
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control account 統制賬戶   Dl>tF?=  
copyright 版權   'n|U   
corporation 公司   7-S?RU]g  
cost 成本   Cmx<>7fN  
cost accounting 成本會計   zgjg#|  
cost of labour 勞工成本   ? 2}%Rb39  
cost of production 生產成本   JA^!i98{  
cost of manufacture 製造成本   _9BL7W $;  
cost of sales 銷貨成本   SQ)BS/8A  
cost price 成本價格   S9dxrm?  
credit 貸方   ~(GvjB/C8  
credit note 收款通知單   :hICe+2ca  
creditor 債權人   G2`YZ\  
crossed check 橫線支票   h3F559bw/<  
current account 往來活期賬戶   9~V'Wev  
current asset 流動資產   KR.;X3S}  
current liability 流動負債   3,i j@P  
current profit and loss 本期損益   +s#%\:Y M  
debit 借方   6lzjaW5h  
debt 債務   |lhnCShw  
debtor 債務人   
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deed 契據    %lj5Ol j  
deferred assets 遞延資產   Y1cL dQn  
deferred liabilities 遞延負債   W'6DwV|  
delivery 交貨   xa`xHh{0  
delivery expense 送貨費   &r[f ;|o  
delivery order 出貨單   Y%i<~"k  
demand draft 即期匯票   ZvyZ5UA  
demand note 即期票據   th{J;a  
demurrage charge 延期費   7nPg2K&  
deposit 存款   e"
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deposit slip 存款單   jwwRejNV  
depreciation 折舊   mc]+j,d  
direct cost 直接成本   FH}?QebSR  
direct labour 直接人工   fV+a0=Z  
director 董事   YI0l&'7  
discount 折扣   }h y4EJ  
discount on purchase 進貨折扣   |-JG _i  
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