[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。   zQQ=8#]  
h*9s^`9)  
acceptance 承兌   X8(, ,>_  
account 賬戶   4r'f/s8"#  
accountant 會計員   `-L{J0xq  
accounting 會計   *^q%b/f  
accounting system 會計制度   ?oX.$E?(  
accounts payable 應付賬款    @NS=  
accounts receivable 應收賬款   |+Fko8-  
accumulated profits 累積利益   CPCjY|w7   
adjusting entry ?#123;整記錄   0]3#3TH  
adjustment ?#123;整   %;|^*?!J0  
administration expense 管理費用   c~a:i=y67  
advances 預付   @] `_+\y  
advertising expense 廣告費   0"_FQv  
agency 代理   b-rgiR$cg  
agent 代理人   ?|t9@r  
agreement 契約   5g3D}F>OJ  
allotments 分配數   )ieT/0nt  
allowance 津貼   S-\;f jh  
amalgamation 合併   " E U[Lb  
amortization 攤銷   S0 AaJty  
amortized cost 應攤成本   ?UlAwxn  
annuities 年金   l|c#  
applied cost 已分配成本   P
<@V  
applied expense 已分配費用   Lgh. 1foK  
applied manufacturing expense 己分配製造費用   mPy=,xYyC  
apportioned charge 攤派費用   2O^7zW  
appreciation 漲價   nmn 8Y V1  
article of association 公司章程   VYb6#sl  
assessment 課稅   &xG>"sJ  
assets 資產   451TTqc  
attorney fee 律師費   m4.IaBn/  
audit 審計   k%5o5Hx  
auditor 審計員   Tq7cZe"6  
average 平均數   b3z{FP  
average cost 平均成本   T(E$0a)#  
bad debt 壞賬   G:HPd.ay  
balance 餘額   k/&~8l.$  
balance sheet 資產負債表   ]YP J.[n  
bank account 銀行賬戶   %B&y^mZv*\  
bank balance 銀行結存   H +O7+=&  
bank charge 銀行手續費   Ungex@s_  
bank deposit 銀行存款   `J%iFm/5*  
bank discount 銀行貼現   t<Iy`r71  
bank draft 銀行匯票   Dl2`b">u  
bank loan 銀行借款   ~9Nn8g6  
bank overdraft 銀行透支   f,'gQ5\ X3  
bankers acceptance 銀行承兌   ^Gc#D:zU  
bankruptcy 破產   mlsM;Ad2  
bearer 持票人   x4&<Vr  
beneficiary 受益人    0(2r"Hi  
bequest 遺產   iB
 =R  
bill 票據   &jh'B,  
bill of exchange 匯票   BM_hW8&G  
bill of lading 提單   ~|_s2T  
bills discounted 貼現票據   'gDhi!h%  
bills payable 應付票據   8cV3VapF  
bills receivable 應收票據   Sl,\<a  
board of directors 董事會   SLyeonM-C  
bonds 債券   vR X_}`m8#  
bonus 紅利   WJp9io[GM  
book value 賬面價值   |;XkU
`G  
bookkeeper 簿記員   i/j DwA  
bookkeeping 簿記   rq;Xcc  
branch office general ledger 支店往來賬戶   FwB}@)3  
broker 經紀人   }IM*Vsk  
brought down 接前   %|&WcpQR  
brought forward 接上頁   EZ6\pyNB0#  
budget 預算   sYQ=nL  
by-product 副產品   |~
'PEY  
by-product sales 副產品銷售   ?pS,?>J f  
capital 股本   VM 3~W  
capital income 資本收益   8reis1]2S  
capital outlay 資本支出   D<-MbK^S  
capital stock 股本   KCE5Z?k  
capital stock certificate 股票   U}w,$ Y  
carried down 移後   N,Fmu  
carried forward 移下頁   8T&.8r  
cash 現金   Sn(e@|!G  
cash account 現金賬戶   8.9Z0  
cash in bank 存銀行現金   z}> q/!q  
cash on delivery 交貨收款   Pz+2(Z  
cash on hand 庫存現金   ~]CQ DR:  
cash payment 現金支付   >l<`)4*H  
cash purchase 現購   l :e&w(1H  
cash sale 現沽   Hs}3c R}  
cashier 出?#123;員   eXB'>#&s  
cashiers check 本票   rD"$,-h  
certificate of deposit 存款單折   !^~ ^D<  
certificate of indebtedness 借據   fl8~*\;Xu  
certified check 保付支票   ?pE)K<+Zkf  
certified public accountant 會計師   }@Ap_xW  
charges 費用   b0QC91   
charge for remittances 匯水手續費   )Z.v
fc  
charter 營業執照   _6y#?8RMB  
chartered accountant 會計師   z|pC*1A\  
chattles 動產   +v!%z(  
check 支票   /2%646  
che stub 支票存根   MBeub S  
closed account 己結清賬戶   0j}!4D+  
closing 結算   E79'<;K,zs  
closing entries 結賬紀錄   SauX C  
closing stock 期末存貨   K~1uR:DR  
closing the book 結賬   pTQ70V3  
columnar journal 多欄日記賬   GkOZ=ej  
combination 聯合   fJiY~mQ  
commission 佣金   y'$Re  
commodity 商品   y.iA] Ikz  
common stock 普通股   I34|<3t$  
company 公司   !HV<2q()  
compensation 賠償   VxgP^*  
compound interest 複利   4l2/eh]Hc(  
consignee 承銷人   E.Vlz^B  
consignment 寄銷   ,Y)7M3I  
consignor 寄銷人   G\X}gqe(OJ  
consolidated balance sheet 合併資產負債表   q(Q$lRj/I-  
consolidated profit and loss account 合併損益表   bfE4.YF  
consolidation 合併   pXoD*o b  
construction cost 營建成本   4r+@7hnK  
construction revenue 營建收入   |~+i=y  
contract 合同   j aU.hASj  
control account 統制賬戶   I_dO*k%l  
copyright 版權   n'5LY9"  
corporation 公司   h4 X=d5qd  
cost 成本   l;~b:[r  
cost accounting 成本會計   S6<z2-y  
cost of labour 勞工成本   V6L0\  
cost of production 生產成本   M:PEY*4H  
cost of manufacture 製造成本   6rP?$mn2  
cost of sales 銷貨成本   hw @)W  
cost price 成本價格   !l(O$T9T  
credit 貸方   J,W<vrKOcN  
credit note 收款通知單   -eQ>3x&3r  
creditor 債權人   ^uV=|1<%  
crossed check 橫線支票   }wIF$v?M  
current account 往來活期賬戶   K Y=$RO  
current asset 流動資產   #n_gry!5  
current liability 流動負債   +jPJv[W  
current profit and loss 本期損益   X-_ $jKfM  
debit 借方   CVAX?c{
 
debt 債務   +{r~-Rn3  
debtor 債務人   !*\J4bJe  
deed 契據   kgv29j?k;  
deferred assets 遞延資產   O{<uW-  
deferred liabilities 遞延負債   Fd1t/B,  
delivery 交貨   59l9^<{A  
delivery expense 送貨費   YXlaE=9bn  
delivery order 出貨單   L!c.1Rf_  
demand draft 即期匯票   * YR>u@  
demand note 即期票據   r,r"?}Z  
demurrage charge 延期費   l:.q1UV  
deposit 存款   f;`7}7C  
deposit slip 存款單   ,Qh9}I7;C  
depreciation 折舊   hU~up a<dD  
direct cost 直接成本   SR$?pJh D%  
direct labour 直接人工   P-_2IZiz  
director 董事   N|3a(mtiZ'  
discount 折扣   J?$`Tn x^  
discount on purchase 進貨折扣   0hpU9w}12  
   W% -`