[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。   PwC^ ]e  
ODCv^4}9  
acceptance 承兌   3B5 `Y  
account 賬戶   0)Q*u  
accountant 會計員   v(`5exWV  
accounting 會計   y\XWg`X y  
accounting system 會計制度   6F; |x  
accounts payable 應付賬款   ZsN3 MbY  
accounts receivable 應收賬款   d6ckvD[  
accumulated profits 累積利益   /NUu^ N  
adjusting entry ?#123;整記錄   PMZ*ECIJU  
adjustment ?#123;整   .6A{   
administration expense 管理費用   LX</xI08W  
advances 預付   sWFw[Y>  
advertising expense 廣告費   u&<NBxY  
agency 代理   1O+$"5H  
agent 代理人   >o5eyi  
agreement 契約   &uXu$)IZ  
allotments 分配數   UQO?hZ!y/.  
allowance 津貼   Voo_ ?  
amalgamation 合併   sfR0wEqI  
amortization 攤銷   VWW(=j  
amortized cost 應攤成本   _ Kg"l5?B  
annuities 年金   I&>5b7Uf  
applied cost 已分配成本   \:>eZl?  
applied expense 已分配費用   &Vbcwv@  
applied manufacturing expense 己分配製造費用   Y0g6zHk7  
apportioned charge 攤派費用   kY#sQz}8  
appreciation 漲價   D)bR-a_^  
article of association 公司章程   Oee>d
<  
assessment 課稅   Am=O-; b'8  
assets 資產   F32U;fp3  
attorney fee 律師費   Bi|-KS.9  
audit 審計   HiEQs|""'  
auditor 審計員   /JmWiBQIn  
average 平均數   qhOV>j,d  
average cost 平均成本   =' &TqiIv"  
bad debt 壞賬   [Y8ot-6  
balance 餘額   r-ljT<f%J[  
balance sheet 資產負債表   tx]!|x" F  
bank account 銀行賬戶   jN{+$ @cI  
bank balance 銀行結存   ~"22X`;h[G  
bank charge 銀行手續費   ' eH Fa  
bank deposit 銀行存款   Y 016Xg5  
bank discount 銀行貼現   7vEZb.~4z  
bank draft 銀行匯票   p1fy)K2{,j  
bank loan 銀行借款   ]lA.?  
bank overdraft 銀行透支   X@Yl<9|i  
bankers acceptance 銀行承兌   K!;>/3Y2-  
bankruptcy 破產   yD(v_J*  
bearer 持票人   E[tEW0ub  
beneficiary 受益人   %J:2y  
bequest 遺產   \"l/D?+Q  
bill 票據   uY:u[  
bill of exchange 匯票   /igbn  
bill of lading 提單   5 0<  
bills discounted 貼現票據   !N\i9w}  
bills payable 應付票據   _}Ec[c  
bills receivable 應收票據  
y])z,#%ED  
board of directors 董事會   5<Y-?23  
bonds 債券   |1UJKJwX  
bonus 紅利   Rs53R$PIR  
book value 賬面價值   MJG)fFl]O  
bookkeeper 簿記員   e'&<DE )  
bookkeeping 簿記   zwdi$rM5  
branch office general ledger 支店往來賬戶   wsAijHjJI!  
broker 經紀人   b0[H{q-z{X  
brought down 接前   @mu=7_$U  
brought forward 接上頁  
GKf%dKL  
budget 預算   =
R0#WMf$@  
by-product 副產品   dPyZzMes=  
by-product sales 副產品銷售   hlBqcOpkKg  
capital 股本   pLsJa?}R  
capital income 資本收益   S3&lkN5  
capital outlay 資本支出   9pq-"?vHY0  
capital stock 股本   sU;aA0kz  
capital stock certificate 股票   R%)7z)~  
carried down 移後   Q#sLIZ8=  
carried forward 移下頁   <amdPo+2D  
cash 現金   CYN")J8V  
cash account 現金賬戶   );*#s~R  
cash in bank 存銀行現金   I2* \J)|f  
cash on delivery 交貨收款   O"f|gc)GLz  
cash on hand 庫存現金   @
\JoICz  
cash payment 現金支付   n]snD1?KX  
cash purchase 現購   ~\
[\S!"  
cash sale 現沽   zn/b\X/  
cashier 出?#123;員   LABLT;c  
cashiers check 本票   "[wP1n!G  
certificate of deposit 存款單折   Gcd'-1  
certificate of indebtedness 借據   17@#"uT0  
certified check 保付支票   K) {\wV="  
certified public accountant 會計師   rWxQ;bb#  
charges 費用   ^Mi&2AvS  
charge for remittances 匯水手續費   Wf5ohXm>  
charter 營業執照   .dl4f"k  
chartered accountant 會計師   SMbhJ}\O  
chattles 動產   "D.`:9sk0  
check 支票   c_)lTI4  
che stub 支票存根   F!~oJ  
closed account 己結清賬戶   pXq5|,aC  
closing 結算   !F~*Q2PZ9  
closing entries 結賬紀錄   ;8> TD&]{  
closing stock 期末存貨   E:S (v  
closing the book 結賬   VXIB9 /*i  
columnar journal 多欄日記賬   (}&O)3)  
combination 聯合   Nk&$b  
commission 佣金   O`Ge|4  
commodity 商品   6YpP/ K  
common stock 普通股   SKrkB~%z  
company 公司   br_D Orq|  
compensation 賠償   ahqsbNu1  
compound interest 複利   Mh*^@_h?  
consignee 承銷人   x
/xd  
consignment 寄銷   I+_u?R)$  
consignor 寄銷人   V~_aM@q1  
consolidated balance sheet 合併資產負債表   R,KoymXP  
consolidated profit and loss account 合併損益表   _!?iiO  
consolidation 合併   2N[S*#~*e  
construction cost 營建成本   WR@TH bU  
construction revenue 營建收入   j5]6CG_  
contract 合同   {G(N vf,K]  
control account 統制賬戶   >(
39K  
copyright 版權   .m_-L Y-  
corporation 公司   fKjUEMRK  
cost 成本   o@blvW<v7  
cost accounting 成本會計   >r
~!'Pd!  
cost of labour 勞工成本   )H`1 CcT  
cost of production 生產成本   Ph|\%P`>%  
cost of manufacture 製造成本   "L~qsFL  
cost of sales 銷貨成本   c&n.JV   
cost price 成本價格   sqP (1|9  
credit 貸方   kqyPb$Wy  
credit note 收款通知單   Kitx%P`i  
creditor 債權人   ew{(@p+$  
crossed check 橫線支票   j1
U,X  
current account 往來活期賬戶   Kzz]ZO*3  
current asset 流動資產   {t1;icu  
current liability 流動負債   uf<nVdC.  
current profit and loss 本期損益   qZ|>{^a*  
debit 借方   ^YwTO/Q|  
debt 債務   <u%&@G$F>  
debtor 債務人   f hS4Gb_  
deed 契據   :q,tmk h  
deferred assets 遞延資產   M5>cYVG  
deferred liabilities 遞延負債  
)mF; ^3  
delivery 交貨   K,Z_lP_~Vw  
delivery expense 送貨費   ae`6hW2  
delivery order 出貨單    X23#y7:  
demand draft 即期匯票   ;u "BCW  
demand note 即期票據   )S2GPn7  
demurrage charge 延期費   XlGDv*d:#d  
deposit 存款   LIZsDTU  
deposit slip 存款單   POtwT">z  
depreciation 折舊   /3ty*LQT  
direct cost 直接成本   J52- qR/  
direct labour 直接人工   vRn
"0Mzl8  
director 董事   98x&2(N  
discount 折扣   m"y_@Jk  
discount on purchase 進貨折扣   B%Vz -t  
   k-N` h