[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。   9$#@Oe8*  
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acceptance 承兌   K!,9 qH  
account 賬戶   YB1Jv[  
accountant 會計員   c'INmc I|  
accounting 會計   /Un\P  
accounting system 會計制度   &`IJ55Z-)  
accounts payable 應付賬款   t"Bp# U1  
accounts receivable 應收賬款   _fdD4-2U  
accumulated profits 累積利益   VXnWY8\  
adjusting entry ?#123;整記錄   }X6w"  
adjustment ?#123;整   ;$67GK  
administration expense 管理費用   yAFt|<  
advances 預付   eH V#Mey[  
advertising expense 廣告費   ,e^~(I
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agency 代理   ]XASim:A  
agent 代理人   _^g4/G#13c  
agreement 契約   ]K'OH&  
allotments 分配數   z(u,$vZ_  
allowance 津貼   DX^8w?t  
amalgamation 合併   'ka}x~
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amortization 攤銷    #uV J  
amortized cost 應攤成本   "(iDUl  
annuities 年金   -Q/wW4dE=  
applied cost 已分配成本   Y4+]5;B8  
applied expense 已分配費用   rp4{lHw>C/  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用  
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appreciation 漲價   k8!:`jG  
article of association 公司章程   )5`~WzA  
assessment 課稅   Vry*=X&Q  
assets 資產    W7c B  
attorney fee 律師費   jZQ{XMF  
audit 審計   CED[\n  
auditor 審計員   v$xurj:v#i  
average 平均數   A<^X P-Nrp  
average cost 平均成本   `t\\O  
bad debt 壞賬   v0TbQ  
balance 餘額    7|yEf  
balance sheet 資產負債表   "[rz*[o8I  
bank account 銀行賬戶   j;qV+Rq]t  
bank balance 銀行結存   u9(42jj[$U  
bank charge 銀行手續費   0>46ZzxUZ  
bank deposit 銀行存款   ,h rv  
bank discount 銀行貼現   aI=Q_}8-  
bank draft 銀行匯票   DAg*   
bank loan 銀行借款   H DD)AM&p  
bank overdraft 銀行透支   >j7]gi(  
bankers acceptance 銀行承兌   `m
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bankruptcy 破產   \3]O?'  
bearer 持票人   1M6^Brx  
beneficiary 受益人   db=S*LUbl  
bequest 遺產   V2xvuDHI  
bill 票據   Kv:Rvo  
bill of exchange 匯票   }#
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bill of lading 提單   !Eb|AHa  
bills discounted 貼現票據   @nMVs6  
bills payable 應付票據   ^7*7^<  
bills receivable 應收票據   uL@%M8n  
board of directors 董事會   >)u{%@Rcy{  
bonds 債券   717G CL@  
bonus 紅利   fP6 .  
book value 賬面價值   ^fyue~9u  
bookkeeper 簿記員   LEe{fc?{  
bookkeeping 簿記   ,%BDBZ  
branch office general ledger 支店往來賬戶   49<t2^1q  
broker 經紀人   WRA(k  
brought down 接前   l]#=I7 6  
brought forward 接上頁   #,#:{&H  
budget 預算   _<DOA:'v  
by-product 副產品   wr=KAsH<  
by-product sales 副產品銷售   #U7pT! Fx  
capital 股本   !*HJBZ]q  
capital income 資本收益   Lz p}<B  
capital outlay 資本支出   1c429&-  
capital stock 股本   c`UFNNm=  
capital stock certificate 股票   $o;c:Kh$$  
carried down 移後   j_~mP>el)  
carried forward 移下頁   ( fr=N5   
cash 現金   ,FH1yJ;Y&  
cash account 現金賬戶   !4FOX>|L@  
cash in bank 存銀行現金   q,%Fvcmx+e  
cash on delivery 交貨收款   J .TK<!  
cash on hand 庫存現金   WHOX<YJs  
cash payment 現金支付   -^(KGu&L&u  
cash purchase 現購   PB.'huu  
cash sale 現沽   HB$?}V  
cashier 出?#123;員   2/tx5Nc  
cashiers check 本票   } XhL`%  
certificate of deposit 存款單折   @D=%J!!*  
certificate of indebtedness 借據   /988K-5k  
certified check 保付支票   Ycq )$7p  
certified public accountant 會計師   5GgH6  
charges 費用   rFkZ'rp74b  
charge for remittances 匯水手續費   `?WN*__["  
charter 營業執照   6&0G'PMf  
chartered accountant 會計師   sQ^t8Y9  
chattles 動產   B:0oT  
check 支票   {^(uoB C/  
che stub 支票存根   OI"g-+~  
closed account 己結清賬戶   njZ vi}m~  
closing 結算   ={ -kQq  
closing entries 結賬紀錄   x3#:C=  
closing stock 期末存貨   i=]
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closing the book 結賬   `H>&dK|/  
columnar journal 多欄日記賬   <H-kR\ HF  
combination 聯合   IDD`N{EA  
commission 佣金   ts@Z5Yw*!  
commodity 商品   0*tnJB  
common stock 普通股   &"gX 7cK8  
company 公司   w+)wrJTtm  
compensation 賠償   TbT/ 5W3  
compound interest 複利   ~n) |  
consignee 承銷人   %e0X-tXcmX  
consignment 寄銷   F.i}&UQ%  
consignor 寄銷人   +J;b3UE#  
consolidated balance sheet 合併資產負債表   #I.~+M  
consolidated profit and loss account 合併損益表   kdlmj[=  
consolidation 合併   YQFz6#Ew  
construction cost 營建成本   u9~Ncz  
construction revenue 營建收入   KnA BFH  
contract 合同   EA1&D^nT  
control account 統制賬戶   E'D16Rhp  
copyright 版權   D_$N2>I-  
corporation 公司   ~"vS$>+  
cost 成本   "(p/3qFY  
cost accounting 成本會計   ~vA8I#.  
cost of labour 勞工成本   f{O-\
 
cost of production 生產成本   k}E_1_S(  
cost of manufacture 製造成本   x7^VU5w#  
cost of sales 銷貨成本   T+E wC)Ll  
cost price 成本價格   MaD|X_g  
credit 貸方   bt
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credit note 收款通知單   ml^=y~J[  
creditor 債權人   7A'E+>1d  
crossed check 橫線支票   1pG|jT+Bi  
current account 往來活期賬戶   8%YyxoCH  
current asset 流動資產    "$J5cco  
current liability 流動負債   4I2:"CK06  
current profit and loss 本期損益   6'e^np  
debit 借方   TB&IB:4)R  
debt 債務   ~8(Xn2  
debtor 債務人   40`Qsv0#  
deed 契據   /=AFle2(  
deferred assets 遞延資產   4|5;nxkGm8  
deferred liabilities 遞延負債   0F_hXy@K  
delivery 交貨   V9Mr&8{S4  
delivery expense 送貨費   ]3='TN8aQF  
delivery order 出貨單   <o3I<ci6  
demand draft 即期匯票   YryMB,\  
demand note 即期票據   K re*~ "  
demurrage charge 延期費   Ah@e9`_r  
deposit 存款   T|h!06   
deposit slip 存款單   gpzFY"MS=  
depreciation 折舊   # c1LOz  
direct cost 直接成本   e:4,rfF1  
direct labour 直接人工   }1V+8'D  
director 董事   KQ6][2-  
discount 折扣   3*j1v:x`  
discount on purchase 進貨折扣   -$=RQH$9  
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