[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。   k{uc%6s  
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acceptance 承兌   LvB-%@n  
account 賬戶   hV_0f_Og  
accountant 會計員   iGM-#{5  
accounting 會計   evq*&.6\  
accounting system 會計制度   _ u/N#*D  
accounts payable 應付賬款   H~fZA)W 4Y  
accounts receivable 應收賬款   (C1]R41'  
accumulated profits 累積利益   _.zW[;84b  
adjusting entry ?#123;整記錄   {l![{  
adjustment ?#123;整   0Bb amU  
administration expense 管理費用   7h,SX]4Q  
advances 預付   jf@#&%AC9  
advertising expense 廣告費   S&FMFXF@  
agency 代理   I@e{>}  
agent 代理人   <Xv]Ih?@f`  
agreement 契約   >$k_tC'"  
allotments 分配數   Za5*HCo  
allowance 津貼   A6= Um%T  
amalgamation 合併   3}2'PC  
amortization 攤銷   0OP6VZ\
 
amortized cost 應攤成本   weKwBw  
annuities 年金   c[f   
applied cost 已分配成本   %\2 ll=p1  
applied expense 已分配費用   o=7 -&F.  
applied manufacturing expense 己分配製造費用   (Jy7  
apportioned charge 攤派費用   yS %J$o&
 
appreciation 漲價   o+r?N5  
article of association 公司章程   Ivmiz{Oii  
assessment 課稅   KY~p>Jmh  
assets 資產   gG!L#J?  
attorney fee 律師費   :<r.n "  
audit 審計   9@9(zUS|  
auditor 審計員   |Ah'KpL8W  
average 平均數   .y\j .p  
average cost 平均成本   tURjIt,I  
bad debt 壞賬   E3@G^Y  
balance 餘額   8M<q-sn4B  
balance sheet 資產負債表   R?Vs8?  
bank account 銀行賬戶   MqDz cB]  
bank balance 銀行結存   dDK4
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bank charge 銀行手續費   9~/k25P  
bank deposit 銀行存款   o$)pJ#";F  
bank discount 銀行貼現   gdPv,p19L  
bank draft 銀行匯票   '[Ap/:/UY  
bank loan 銀行借款   c07'mgsU  
bank overdraft 銀行透支   N_Q)AXr)  
bankers acceptance 銀行承兌   gi\2bzWkbX  
bankruptcy 破產   bFD vCF  
bearer 持票人   I]+xerVd  
beneficiary 受益人    2.)xWCG  
bequest 遺產   A/ZZ[B-  
bill 票據   Aru=f~!  
bill of exchange 匯票   C,r[H5G#  
bill of lading 提單   b&BkT%aA(G  
bills discounted 貼現票據   t.Q}V5t{g  
bills payable 應付票據   HI&N&a9C  
bills receivable 應收票據   "*UN\VV+s  
board of directors 董事會   s\O4D
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bonds 債券   [CxnGeKK  
bonus 紅利   8S/SXyS  
book value 賬面價值   v<CZ.-r\j  
bookkeeper 簿記員   jeLRS8];  
bookkeeping 簿記   &\ 6Buw_  
branch office general ledger 支店往來賬戶   HEh,Cf7`'  
broker 經紀人   $23*:)&J4  
brought down 接前   @{/GdB,}  
brought forward 接上頁   IC"lsNq52  
budget 預算   Bu
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by-product 副產品   Jy<hTd*q  
by-product sales 副產品銷售   t~_vzG  
capital 股本   +5~5BZP  
capital income 資本收益   9BR/zQ2  
capital outlay 資本支出   r'*x><m'  
capital stock 股本   KTLq~Ru  
capital stock certificate 股票   m-T@Og  
carried down 移後   zNG]v?JAh  
carried forward 移下頁   )c*NS7D~f  
cash 現金   8k~$_AT>u  
cash account 現金賬戶   $[(amj-;l  
cash in bank 存銀行現金   ?|,dHqh{nM  
cash on delivery 交貨收款   W3Gg<!*Uo  
cash on hand 庫存現金   H#/ #yVw  
cash payment 現金支付   im,H|u_f4  
cash purchase 現購   X;:q nnO  
cash sale 現沽   }Br=ea Y  
cashier 出?#123;員   qe
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cashiers check 本票   [7Fx#o=da  
certificate of deposit 存款單折    ~V34j:  
certificate of indebtedness 借據   B|I9Ex~L  
certified check 保付支票   k65V5lb  
certified public accountant 會計師   I kWV|E  
charges 費用   k]>1@ t  
charge for remittances 匯水手續費   n<,:;0{  
charter 營業執照   ]F'o  
chartered accountant 會計師   !V.2~V[^M  
chattles 動產   5z/*/F=X  
check 支票   |; [XZ ZZ  
che stub 支票存根   h95a61a,Vy  
closed account 己結清賬戶   <b.O^_zQF  
closing 結算   ~?6M4!u   
closing entries 結賬紀錄   &[yW}uV<7  
closing stock 期末存貨   YzA6*2  
closing the book 結賬   b?^ CnMO  
columnar journal 多欄日記賬   +4 W6
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combination 聯合   Xmb001  
commission 佣金   n3z]&J5fr  
commodity 商品   ;15j\{r  
common stock 普通股   |(eR v?Qy@  
company 公司   @"h@4q/W  
compensation 賠償   1 `& Yg(  
compound interest 複利   gI T3A*x  
consignee 承銷人   3* (w=;y  
consignment 寄銷   XfZ^,'z   
consignor 寄銷人   xcHuH-}  
consolidated balance sheet 合併資產負債表   b}APD))*H!  
consolidated profit and loss account 合併損益表   8el\M/u{  
consolidation 合併   (/i?Fd  
construction cost 營建成本   8pXului  
construction revenue 營建收入   H@ uDP  
contract 合同   \8^c"%v,:  
control account 統制賬戶   #@UzOQ>  
copyright 版權   0Z4o3r
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corporation 公司   :aHLr[%Mz  
cost 成本   )JsmzGC0  
cost accounting 成本會計   L,\wB7t  
cost of labour 勞工成本   b# |  
cost of production 生產成本   EP'I  
cost of manufacture 製造成本   a(#aEbN?d  
cost of sales 銷貨成本   fbrCl!%P  
cost price 成本價格   VN/v]  
credit 貸方   h uIvXl  
credit note 收款通知單   +tCNJ<S@l$  
creditor 債權人   aj`_*T"A  
crossed check 橫線支票   ,9.-A-Yw  
current account 往來活期賬戶   =O o4O CF2  
current asset 流動資產   0ZAT;eaB  
current liability 流動負債   umuE5MKY<  
current profit and loss 本期損益   SJ8C BxA  
debit 借方   7=@3cw H  
debt 債務   o+0x1Ct3P  
debtor 債務人   A(@VjX
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deed 契據   y[A%EMd
  
deferred assets 遞延資產   O<>cuW(l  
deferred liabilities 遞延負債   dWi:V7t+  
delivery 交貨   /%{
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delivery expense 送貨費   U6xs '0  
delivery order 出貨單   N<e72x  
demand draft 即期匯票   @, Kl"i;  
demand note 即期票據   5fvY#6;  
demurrage charge 延期費   0-at# r:  
deposit 存款   W[SZZV_(tu  
deposit slip 存款單   vPce6 Cl*  
depreciation 折舊   / 'QfLW>6  
direct cost 直接成本   9g~"Y[ ]  
direct labour 直接人工   6k
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director 董事   P*:9u>  
discount 折扣   [X^Oxs  
discount on purchase 進貨折扣   I3hN7  
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