[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。   p*j>s\  
Ze!/b|`xI  
acceptance 承兌   ~GE|,Np  
account 賬戶   =8vNO
vA  
accountant 會計員   c,^W/:CQAB  
accounting 會計   s~QIs  
accounting system 會計制度   %+htA0aX  
accounts payable 應付賬款   |:.s6a#(  
accounts receivable 應收賬款   m@Dra2Cv'@  
accumulated profits 累積利益   6FYL},.R  
adjusting entry ?#123;整記錄   ?W_8X2(`  
adjustment ?#123;整   >V?W_oM)  
administration expense 管理費用   bl
Ll1Ak  
advances 預付   {)iiu   
advertising expense 廣告費   OMW]9E  
agency 代理   8.G<+
.  
agent 代理人   R4X9g\KpAt  
agreement 契約   %+nM4)h  
allotments 分配數   ;m7~!m)  
allowance 津貼   7'OR;b$  
amalgamation 合併   7+88o:G9  
amortization 攤銷   h<V,0sZ&:  
amortized cost 應攤成本   *8Su:=*b  
annuities 年金   .sc80i4  
applied cost 已分配成本    &
.(iS  
applied expense 已分配費用   nuDu  
applied manufacturing expense 己分配製造費用   `ZZ3!$czR  
apportioned charge 攤派費用   fWPa1E@  
appreciation 漲價   NT2XG&$W>  
article of association 公司章程   k`o8(zPb  
assessment 課稅   tU$n3Bg  
assets 資產    ,RDWx  
attorney fee 律師費   :@@`N_2?  
audit 審計   pTaC$Ne  
auditor 審計員   /Xj{]i3{  
average 平均數  
Wy\^}  
average cost 平均成本   yN)(MmX'1  
bad debt 壞賬   |)xWQ KzA  
balance 餘額   q{Gh5zg5O  
balance sheet 資產負債表   amq, ^  
bank account 銀行賬戶   f[vm]1#  
bank balance 銀行結存   l- cBN^^  
bank charge 銀行手續費   }9^'etD  
bank deposit 銀行存款   MLlvsa0  
bank discount 銀行貼現   e$teh` p3  
bank draft 銀行匯票   p0y|pD  
bank loan 銀行借款   skXzck  
bank overdraft 銀行透支   !4!qHJISa  
bankers acceptance 銀行承兌   1;KJUf[N  
bankruptcy 破產   *|j4>W\J  
bearer 持票人   H5#]MOAP
 
beneficiary 受益人   am!ssF5s  
bequest 遺產   YcV^Fqi!  
bill 票據   HL]J=Gh  
bill of exchange 匯票   P3YM4&6XA  
bill of lading 提單  
4s~X  
bills discounted 貼現票據    3Z`"k2k  
bills payable 應付票據   S(U9Dlyarg  
bills receivable 應收票據    j'Jb+@W?  
board of directors 董事會   YD@Z}NE v"  
bonds 債券   `mW~{)x  
bonus 紅利   5
~Ek_B  
book value 賬面價值   00'SceL=`  
bookkeeper 簿記員   pouXt-%2X  
bookkeeping 簿記   <KK.f9^o(  
branch office general ledger 支店往來賬戶   }Xk_ xQVt{  
broker 經紀人   WtKKdL  
brought down 接前   .I EHjy\+  
brought forward 接上頁   E%;$vj'2  
budget 預算   ,;
5 %&T  
by-product 副產品   PH&Q
w2(Sx  
by-product sales 副產品銷售   2z"<m2a  
capital 股本    @;KYvDY  
capital income 資本收益   3bXfR,U  
capital outlay 資本支出   ?9O#b1f N  
capital stock 股本   b{,v?7^4  
capital stock certificate 股票   A`JE(cIz3  
carried down 移後   >&:}L%  
carried forward 移下頁  
,C"6@/:l  
cash 現金  
,?Ie!r$6  
cash account 現金賬戶   q]C_idK=  
cash in bank 存銀行現金   _&\ 'Va$  
cash on delivery 交貨收款   ^|zag  
cash on hand 庫存現金   16]Ay&Kn!  
cash payment 現金支付   ~4Gc~"  
cash purchase 現購   TmftEw>u  
cash sale 現沽   iPV-w_HQ  
cashier 出?#123;員   K AD2_@l  
cashiers check 本票   8m=R" %h  
certificate of deposit 存款單折   %F
M26^  
certificate of indebtedness 借據   ja~Dp5  
certified check 保付支票   R) :Xs.  
certified public accountant 會計師   @k)J i!7  
charges 費用   )+'=Zvgej=  
charge for remittances 匯水手續費   KM)f~^  
charter 營業執照   0G-obHe0  
chartered accountant 會計師   #]5KWXC'~  
chattles 動產   M*qE)dZjS  
check 支票   kaQNcMcq  
che stub 支票存根   64#Ri!RR}  
closed account 己結清賬戶   E9>z.vV   
closing 結算   u-y?i`  
closing entries 結賬紀錄  
~E((n  
closing stock 期末存貨   n"aF#HR?0d  
closing the book 結賬   X EbVsw  
columnar journal 多欄日記賬   QEbf]U=  
combination 聯合   7S 8X)  
commission 佣金   ]UEA"^  
commodity 商品   gED|2%BXb  
common stock 普通股   -C(Yl=  
company 公司   _EP]|DTfr  
compensation 賠償   `JDZR:bMaT  
compound interest 複利   <XG]aYBR  
consignee 承銷人   oy#(]K3`O  
consignment 寄銷   i.7_i78\"  
consignor 寄銷人   YLTg(*  
consolidated balance sheet 合併資產負債表   1$Q[ %9  
consolidated profit and loss account 合併損益表   r5UVBV8T  
consolidation 合併   1eV&oN#  
construction cost 營建成本   F(."nUrf  
construction revenue 營建收入    z8'zH>  
contract 合同   ]S]W|m7=.Z  
control account 統制賬戶   svDnw cl  
copyright 版權   F)X`CG ;t  
corporation 公司   Kw;gQk~R!  
cost 成本   lEwQj[ k  
cost accounting 成本會計   wMN{9Ce3j  
cost of labour 勞工成本   [t3 Kgjt  
cost of production 生產成本  
"ldd&><  
cost of manufacture 製造成本   HyWR&0J  
cost of sales 銷貨成本   b?KdR5  
cost price 成本價格   /3rNX}tOMH  
credit 貸方   HBvyX`-  
credit note 收款通知單   ebJTrh<{  
creditor 債權人   kZF<~U  
crossed check 橫線支票   Rh)XYCM  
current account 往來活期賬戶   @$^4Av-  
current asset 流動資產   L5zCL0j`  
current liability 流動負債   N0^SWA|S  
current profit and loss 本期損益   3{~(_  
debit 借方   <EgJm`V  
debt 債務   7- LjBlH   
debtor 債務人   sT!?nn3O`  
deed 契據   |;~2y>E  
deferred assets 遞延資產   Or?c21un  
deferred liabilities 遞延負債   W).Kq-  
delivery 交貨   '{.4~:  
delivery expense 送貨費   WxO+ cB+?  
delivery order 出貨單   SE'|||B  
demand draft 即期匯票   9'sZi}rT  
demand note 即期票據   wGT>Xh!  
demurrage charge 延期費   _<mY|  
deposit 存款   'v0rnIs I?  
deposit slip 存款單   `W@jo~y<  
depreciation 折舊   A'~mJO/  
direct cost 直接成本   >lqo73gM9  
direct labour 直接人工   C@:X9NU  
director 董事   y0T#Qq  
discount 折扣   NkNFx<9T  
discount on purchase 進貨折扣   vdgK3I  
   nj;3U^