[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。   Y)oF;ko:  
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acceptance 承兌   )W1tBi  
account 賬戶   pDloew  
accountant 會計員   R@[gkj  
accounting 會計   f0d*%  
accounting system 會計制度   p|f5w"QcH  
accounts payable 應付賬款   2YV*U_\L  
accounts receivable 應收賬款   7)Y0D@wg  
accumulated profits 累積利益   , N`cH\  
adjusting entry ?#123;整記錄   J+o6*t2|  
adjustment ?#123;整   ys~oJb~  
administration expense 管理費用   Qf:
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advances 預付   yy(.|  
advertising expense 廣告費   |_GESpoHH  
agency 代理   9-( \\$%  
agent 代理人   }
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agreement 契約   k`u.:C&  
allotments 分配數   ["65\GI?  
allowance 津貼   \zMx~-2oN  
amalgamation 合併   -D&d1`N4  
amortization 攤銷   'n dX
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amortized cost 應攤成本   %~$coZY^  
annuities 年金   ]qPrXuS/  
applied cost 已分配成本   1[k.apn  
applied expense 已分配費用   H b}(.`  
applied manufacturing expense 己分配製造費用   k0^t$J W  
apportioned charge 攤派費用   +F@ZVMp  
appreciation 漲價   59X'-fg,  
article of association 公司章程   3Q\k!$zq  
assessment 課稅   5`QN<4?%  
assets 資產   3U
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attorney fee 律師費   oa q!<lI  
audit 審計   O;CC(  
auditor 審計員   t}x^*I$*  
average 平均數   ';iLk[  
average cost 平均成本   ^P~NE#p5  
bad debt 壞賬   y??^[ sB  
balance 餘額   GX,)~Syw*  
balance sheet 資產負債表   {O" N2W  
bank account 銀行賬戶   RQQ\y`h`  
bank balance 銀行結存   V:*6R/Ft  
bank charge 銀行手續費   JthW"{E  
bank deposit 銀行存款   fj:q_P67o  
bank discount 銀行貼現   )FSa]1t;x  
bank draft 銀行匯票   LnlDCbF;!  
bank loan 銀行借款   w6<zPrA  
bank overdraft 銀行透支   :/~TV   
bankers acceptance 銀行承兌   Qf.]Mw?Bm  
bankruptcy 破產   =PAsyj  
bearer 持票人   6u[ B}%l  
beneficiary 受益人   cZl/8?dj}  
bequest 遺產   } 3JOC!;;  
bill 票據   &E0L 2gbI  
bill of exchange 匯票   -4LckY=]1  
bill of lading 提單   4ZCD@C  
bills discounted 貼現票據   t~kh?u
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bills payable 應付票據   5"mH6%d :8  
bills receivable 應收票據   +Vw]DLWR  
board of directors 董事會   \SyG#.$  
bonds 債券   G' 0JK+=o  
bonus 紅利   YF68Ax]  
book value 賬面價值   *RJ
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bookkeeper 簿記員   x't@Mc  
bookkeeping 簿記   c$b~?Mx  
branch office general ledger 支店往來賬戶   
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broker 經紀人   Jm[_X  
brought down 接前   ?4H>1Wk
b  
brought forward 接上頁   S:{`eDk\A_  
budget 預算   >bbvQb+j  
by-product 副產品   {pz7ADK<  
by-product sales 副產品銷售   G6q*U,  
capital 股本   6~tj"34_  
capital income 資本收益   aK?PK }@  
capital outlay 資本支出   6L,"gF<n  
capital stock 股本   g[ O6WZ!F_  
capital stock certificate 股票   ;fxrOfb  
carried down 移後   Wo7`gf_(  
carried forward 移下頁   -fT}Nj\  
cash 現金   /amWf^z  
cash account 現金賬戶   Z7J4rTA  
cash in bank 存銀行現金   )(-aw,iK  
cash on delivery 交貨收款   {+jO/ZQu5  
cash on hand 庫存現金   ]/{iIS_  
cash payment 現金支付   m_h$fT8 _  
cash purchase 現購   }S 6h1X  
cash sale 現沽   {-1N@*K  
cashier 出?#123;員   ("P]bU+'>  
cashiers check 本票   K96N{"{iI%  
certificate of deposit 存款單折   9{CajtN  
certificate of indebtedness 借據   \JDxN  
certified check 保付支票   vY);7  
certified public accountant 會計師   ,jdTe?[*^  
charges 費用   &?Z<"+B8S  
charge for remittances 匯水手續費   a^7QHYJ6  
charter 營業執照   ?$.x%G+  
chartered accountant 會計師   E'^ny4gL  
chattles 動產   jKb4d9aX  
check 支票   =4 NKXP~C  
che stub 支票存根   =kjD ]+l  
closed account 己結清賬戶   gf70 O
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closing 結算   +2g }wH)l  
closing entries 結賬紀錄   rm4t  
closing stock 期末存貨   4"#F=f0  
closing the book 結賬   \|6
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columnar journal 多欄日記賬   h>ZU67-   
combination 聯合   ^+x,211f  
commission 佣金   NL&![;  
commodity 商品   wU-Cb<^  
common stock 普通股   V$bq|r  
company 公司   =yZ6$ hK  
compensation 賠償   )}@Z*.HZL  
compound interest 複利   *1h@Jb34  
consignee 承銷人   >N"=10  
consignment 寄銷   .F3~eas  
consignor 寄銷人   oxLO[js  
consolidated balance sheet 合併資產負債表   wlpcuz@  
consolidated profit and loss account 合併損益表   ik5"9b-\<  
consolidation 合併   -qG7
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construction cost 營建成本   ?ZYj5[op,H  
construction revenue 營建收入   $]MOAj"LH  
contract 合同   wsgT`M'J [  
control account 統制賬戶   o(D6  
copyright 版權   Si68_]:^  
corporation 公司   aT8A+=K6  
cost 成本   D0yH2[j+  
cost accounting 成本會計   S"/gZfxer  
cost of labour 勞工成本   4MRN{W6  
cost of production 生產成本   CJ[e^K{  
cost of manufacture 製造成本   `[~LMV&2U  
cost of sales 銷貨成本   A+VzpJ~  
cost price 成本價格   }D Q[C&  
credit 貸方   *}Rd%'  
credit note 收款通知單   X [;n149o  
creditor 債權人   p7[&H /  
crossed check 橫線支票   >Sm#-4B-  
current account 往來活期賬戶   GuQ#  
current asset 流動資產   10
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current liability 流動負債  
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current profit and loss 本期損益   `!.c_%m2  
debit 借方   n;k B_i*l  
debt 債務   :U-yO 9!j  
debtor 債務人   }TU2o3Q  
deed 契據   q
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deferred assets 遞延資產   _RX*Ps=  
deferred liabilities 遞延負債    rm
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delivery 交貨   uQkQ#'e|  
delivery expense 送貨費   D$SO 6X~  
delivery order 出貨單   nG"Ae8r  
demand draft 即期匯票   F-Ywl)  
demand note 即期票據   i(kr#XsU  
demurrage charge 延期費   LdyE*u_  
deposit 存款   Zh_P  
deposit slip 存款單   _x?S0R1  
depreciation 折舊   [?#-JIZ3T  
direct cost 直接成本   ;\t(

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direct labour 直接人工   66cP
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director 董事   *1_A$14l  
discount 折扣   *.
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discount on purchase 進貨折扣   I^S{V^Ty  
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