[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。   en{p<]H  
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acceptance 承兌   XZk%5t|
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account 賬戶   x^)?V7[t  
accountant 會計員   {:"<E?+  
accounting 會計   3YLfh
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accounting system 會計制度   `T+> E0H(f  
accounts payable 應付賬款   L`<#vi  
accounts receivable 應收賬款    \H>T[  
accumulated profits 累積利益   d m"R0>  
adjusting entry ?#123;整記錄   Eu&$Rq}  
adjustment ?#123;整   /f?;,Cy I  
administration expense 管理費用   "4WnDd5"  
advances 預付   wxK71OH  
advertising expense 廣告費   p<dw C"z  
agency 代理   k]:`<`/I_  
agent 代理人   XQ[\K6X5  
agreement 契約   l]&A5tz3  
allotments 分配數   qk'&:A  
allowance 津貼   VFZyWX@#u  
amalgamation 合併   .{ILeG  
amortization 攤銷   ~.^:?yCA  
amortized cost 應攤成本   vgtAJp+p*  
annuities 年金   i03S9J
 
applied cost 已分配成本   um$U3'0e  
applied expense 已分配費用   N)H+Ng[  
applied manufacturing expense 己分配製造費用   XN t` 4$L  
apportioned charge 攤派費用   S6bYd`  
appreciation 漲價   C[znUI >  
article of association 公司章程   sdCG}..`  
assessment 課稅   "Y^Fn,c  
assets 資產   Z)xcx So  
attorney fee 律師費   X$ul=iBs  
audit 審計   J|U~W kW  
auditor 審計員   L T`T~|pz  
average 平均數   bt1bTo  
average cost 平均成本   UK^w;w2F  
bad debt 壞賬   \NDW@!X  
balance 餘額   "&D0Sd@[?  
balance sheet 資產負債表   @(=?x:j  
bank account 銀行賬戶   tq}sedYhee  
bank balance 銀行結存   w-)JCdS6Tb  
bank charge 銀行手續費   +foz E?  
bank deposit 銀行存款   !p\ @1?  
bank discount 銀行貼現   '.pGkXyQ  
bank draft 銀行匯票   .Gr"|uII
 
bank loan 銀行借款    7Tr '<(A  
bank overdraft 銀行透支   7`L]aRS[  
bankers acceptance 銀行承兌   D8w.r"ne  
bankruptcy 破產   {c?{M.R  
bearer 持票人   hA/Es?U]  
beneficiary 受益人   R3_;!/
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bequest 遺產   @/As|)  
bill 票據   :+9. v  
bill of exchange 匯票   |uFb(kL[U  
bill of lading 提單   ?T%"Jgy8  
bills discounted 貼現票據   U%1M?vT/  
bills payable 應付票據   T<nK/lp1t  
bills receivable 應收票據   bSI*`Dc"!  
board of directors 董事會   A`vRUl,c =  
bonds 債券   h Ks  
bonus 紅利   \Qnr0t@0  
book value 賬面價值   ?^-fivzS>  
bookkeeper 簿記員   /P[ u vO  
bookkeeping 簿記   \[]BB5)8  
branch office general ledger 支店往來賬戶   !F6rcDKI  
broker 經紀人   7Y.yl F:  
brought down 接前   $@{d\@U  
brought forward 接上頁   w"M!**bP  
budget 預算   "3 2Ua3m:G  
by-product 副產品   >3p8o@:  
by-product sales 副產品銷售   9@M;\ @&g  
capital 股本   mDwuJf8}  
capital income 資本收益   :&$v.#  
capital outlay 資本支出   uW}M1kq?+l  
capital stock 股本   ;gJAxVD<  
capital stock certificate 股票   C)qG<PW.!  
carried down 移後   x`w
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carried forward 移下頁   OL#i!ia.  
cash 現金   g p|G q  
cash account 現金賬戶   ="@f~~  
cash in bank 存銀行現金   fE|"g'  
cash on delivery 交貨收款   S>HfyZ&Pc  
cash on hand 庫存現金   l'!_km0{d
 
cash payment 現金支付    W>x.*K  
cash purchase 現購   Mp5Z=2l5  
cash sale 現沽   0 >(hiTy<  
cashier 出?#123;員   %AT/g&M&1#  
cashiers check 本票   z:Ru`  
certificate of deposit 存款單折   vXdI)Sx[  
certificate of indebtedness 借據   j~Ci*'*L  
certified check 保付支票   :%fnJg(
 
certified public accountant 會計師   2I=
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charges 費用   .ArOZ{lKD>  
charge for remittances 匯水手續費   vls+E o]  
charter 營業執照   ,*L3  
chartered accountant 會計師   tC+11M  
chattles 動產   %&'[? LXD  
check 支票   {c $8?6  
che stub 支票存根   vvG*DGL)qL  
closed account 己結清賬戶   '|%\QWuZ  
closing 結算   c; 1f$$>b  
closing entries 結賬紀錄   @Ko}Td&E(  
closing stock 期末存貨   Oeg^%Y   
closing the book 結賬   (w<llb`]  
columnar journal 多欄日記賬   (c3O> *M  
combination 聯合   ^|h.B$_F,  
commission 佣金   j->5%y  
commodity 商品   8RZqoQDH  
common stock 普通股   N
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company 公司   6%c]{eTd9  
compensation 賠償   `a pC
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compound interest 複利   &6\E'bBt  
consignee 承銷人   0w2<2grQ  
consignment 寄銷   ]>+ teG:4  
consignor 寄銷人   0o@eE3^  
consolidated balance sheet 合併資產負債表   ? a*yK8S  
consolidated profit and loss account 合併損益表    </Dv?  
consolidation 合併   i Hcy,PBD  
construction cost 營建成本   ]*rK;  
construction revenue 營建收入   pe\]}&  
contract 合同   =@;\9j  
control account 統制賬戶   5G#2#Al(F  
copyright 版權   PC?XE8o  
corporation 公司   7X/B9Hee  
cost 成本   M"OCwBT U  
cost accounting 成本會計   .T~Oc'wGo  
cost of labour 勞工成本   K>2Bz&)  
cost of production 生產成本   =^ x1:Ak  
cost of manufacture 製造成本   7x$VH5jie#  
cost of sales 銷貨成本   vri<R8  
cost price 成本價格   SUoUXh^!w  
credit 貸方   \-Q
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credit note 收款通知單   t8#u}u  
creditor 債權人   ?[X^'zz}  
crossed check 橫線支票   Jj+Hj [(@  
current account 往來活期賬戶   ?*f2P T?`  
current asset 流動資產   [@$t35t~  
current liability 流動負債   n8)eC2A  
current profit and loss 本期損益   1|7tq  
debit 借方   o7fJ@3B/  
debt 債務   s";9G^:  
debtor 債務人   =%crSuP  
deed 契據   _s0;mvz'  
deferred assets 遞延資產   yzL6oU-{&  
deferred liabilities 遞延負債   jQ P2[\  
delivery 交貨   HhqNpU
 
delivery expense 送貨費   F*,RDM'M  
delivery order 出貨單   \2 `|eo  
demand draft 即期匯票   8SO(pw9  
demand note 即期票據   h`MTB!o  
demurrage charge 延期費   p}a0z?  
deposit 存款   zW; sr.  
deposit slip 存款單   IKeO&]k  
depreciation 折舊   :T/I%|;f  
direct cost 直接成本   U!524"@%U`  
direct labour 直接人工   rn-CQ2{?  
director 董事   )#025>$z  
discount 折扣   EUuk%<q7C(  
discount on purchase 進貨折扣   qZh}gu*>  
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