[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。   ;Krs*3 s  
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acceptance 承兌   s=jH1^  
account 賬戶   )O+Zbn  
accountant 會計員   af @a /  
accounting 會計   :qj^RcmVPL  
accounting system 會計制度   &P}t<;  
accounts payable 應付賬款   #U%HGTE0  
accounts receivable 應收賬款   PDS( /x&  
accumulated profits 累積利益   s92ol0`  
adjusting entry ?#123;整記錄   `0U\|I#  
adjustment ?#123;整   q+8de_"]  
administration expense 管理費用   "pK<d~Wu  
advances 預付   p JF 9Z  
advertising expense 廣告費   S`b!sT-sD  
agency 代理   9@"pR;X@  
agent 代理人   BH}Cx[n?~  
agreement 契約   =BR+J9  
allotments 分配數   zq$L[X  
allowance 津貼   PPG +~.7  
amalgamation 合併   i qxMTH#!  
amortization 攤銷   fA TVAv  
amortized cost 應攤成本   > fV"bj.  
annuities 年金   Y$,~"$su|  
applied cost 已分配成本   >JA-G@3i  
applied expense 已分配費用   pV8tn!  
applied manufacturing expense 己分配製造費用   PY '^:0  
apportioned charge 攤派費用   ZZHQ?p-  
appreciation 漲價   5cA:;{z];g  
article of association 公司章程   ->;2CcpHB  
assessment 課稅   $u,6x~>  
assets 資產   58HAl_8W  
attorney fee 律師費   K^"l.V#J  
audit 審計   vmNI$KZM  
auditor 審計員   38X{>*  
average 平均數   {y5 L  
average cost 平均成本   R87@
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bad debt 壞賬   -:r<sv$  
balance 餘額   9L-jlAo<  
balance sheet 資產負債表   7
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bank account 銀行賬戶   ~AaEa,LQ  
bank balance 銀行結存   0'A"]6  
bank charge 銀行手續費   z8kebS&5  
bank deposit 銀行存款   )Ac evEHB  
bank discount 銀行貼現   ?771e:>S-  
bank draft 銀行匯票   qo\9,<  
bank loan 銀行借款   +{;wOQ.  
bank overdraft 銀行透支   ,2FI?}+R  
bankers acceptance 銀行承兌   J_yXL7d  
bankruptcy 破產   hop| xtai;  
bearer 持票人   Au)~"N~p?  
beneficiary 受益人   [P~7kNFOh  
bequest 遺產   7KUf,0D  
bill 票據   K7{B!kX4k  
bill of exchange 匯票   4IY|<  
bill of lading 提單   Oop6o$k  
bills discounted 貼現票據   Br<lP#u=G  
bills payable 應付票據   T)q Uf H  
bills receivable 應收票據   ,1CmB@  
board of directors 董事會   N5K2Hv<"  
bonds 債券   Hiwij,1
 
bonus 紅利   4=y&}3om(0  
book value 賬面價值   H~fF; I  
bookkeeper 簿記員   m&q0 _nay  
bookkeeping 簿記   %52x:qGa  
branch office general ledger 支店往來賬戶   jd5kkX8=  
broker 經紀人   .X.6<@$  
brought down 接前   Ax=)J{4v  
brought forward 接上頁   WQ:Y NmQ1p  
budget 預算   6pC1C.  
by-product 副產品   f9y+-GhaD  
by-product sales 副產品銷售   dOaCdnd~  
capital 股本  
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capital income 資本收益   s7:_!Nd@8  
capital outlay 資本支出   RZnmia
 
capital stock 股本   %Q}(.h%M  
capital stock certificate 股票   >e.KD)qA  
carried down 移後   #M#$2Vt  
carried forward 移下頁   aEa+?6;D  
cash 現金   %`]!atH  
cash account 現金賬戶   NZ8X@|N  
cash in bank 存銀行現金   ?D9iCP~~  
cash on delivery 交貨收款   qZV|}M>P)  
cash on hand 庫存現金   p0CPeH  
cash payment 現金支付   Lq.2vfA>  
cash purchase 現購   8vR'<_>Q  
cash sale 現沽   CHO_3QIz  
cashier 出?#123;員   jyyig%  
cashiers check 本票   ^PJN$BJx  
certificate of deposit 存款單折   jxhZO LG  
certificate of indebtedness 借據   <:nyRy}  
certified check 保付支票   `0_ Y| 4KB  
certified public accountant 會計師   G8?Do+[  
charges 費用   b *0uxvLu  
charge for remittances 匯水手續費   `Z{s,!z  
charter 營業執照   +`mI\+y,  
chartered accountant 會計師   GA[bo)"  
chattles 動產   cZoj|=3a  
check 支票   =;I+:K  
che stub 支票存根   F9las#\J  
closed account 己結清賬戶   CZ$B2i6  
closing 結算   c\ZnGI\|  
closing entries 結賬紀錄   R/E6n &R  
closing stock 期末存貨   \x4:i\Fx@  
closing the book 結賬   z`Nss o=  
columnar journal 多欄日記賬   "8U=0a  
combination 聯合   7D 3-/_v  
commission 佣金   EDnZ/)6Gg  
commodity 商品   %WmTG }L)  
common stock 普通股   { JDD"z  
company 公司   XUUP#<,s  
compensation 賠償   H=Cj/jE  
compound interest 複利   ^Ojg}'.Ygv  
consignee 承銷人    [Ne'2z  
consignment 寄銷   s0x/2z  
consignor 寄銷人   ${wp}<u_  
consolidated balance sheet 合併資產負債表   jpW_q+^?  
consolidated profit and loss account 合併損益表   JqYa~6 C  
consolidation 合併   L=HnVgBs  
construction cost 營建成本   fWri7|"0h  
construction revenue 營建收入   }ksp(.}G  
contract 合同   *0V'rH)  
control account 統制賬戶   C
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copyright 版權   QSM3qke  
corporation 公司   *|CvK&7  
cost 成本   O%F*i2I:+k  
cost accounting 成本會計   : vgn0IQ  
cost of labour 勞工成本   M ]O4  
cost of production 生產成本   &u6n5-!v  
cost of manufacture 製造成本   a+~b3  
cost of sales 銷貨成本   7ju38@+  
cost price 成本價格   u.?jWvcv  
credit 貸方   O?A%  
credit note 收款通知單   B J  IN  
creditor 債權人   $bZ-b1{c C  
crossed check 橫線支票   #O8=M(- V  
current account 往來活期賬戶   >@4AxV\  
current asset 流動資產   >*!
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current liability 流動負債   Q%J,:
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current profit and loss 本期損益   tc\ZYCFr  
debit 借方   7kT X  
debt 債務   +$2`"%nBG  
debtor 債務人   5e0d;Rd  
deed 契據   %4YSuZg  
deferred assets 遞延資產   KQw>6)  
deferred liabilities 遞延負債   f4+wP/n&  
delivery 交貨   >NV1#\5_R@  
delivery expense 送貨費   Rxlv:  
delivery order 出貨單   E_Y!in 70  
demand draft 即期匯票   J}#2W y^{  
demand note 即期票據   /nX_Q?mo  
demurrage charge 延期費   8?: 2<  
deposit 存款   DvOvtd  
deposit slip 存款單   =9^}>u  
depreciation 折舊   bs16G3-p  
direct cost 直接成本   Wyeb1  
direct labour 直接人工   h9iQn<lp4.  
director 董事   F8Mf,jnPs  
discount 折扣   I,)\506  
discount on purchase 進貨折扣   W@'*G*f  
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