[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。   !d\GD8|4  
m3!M L>nLt  
acceptance 承兌   fYy.>m+P1  
account 賬戶   dmz3O(]$  
accountant 會計員   }L!`K"^O&  
accounting 會計   IFxI>6<&  
accounting system 會計制度   1VFqT'  
accounts payable 應付賬款   2[po~}2-0  
accounts receivable 應收賬款   h*UUtLi%WU  
accumulated profits 累積利益   K]8wW;N4  
adjusting entry ?#123;整記錄   !h!9SE  
adjustment ?#123;整   YZRB4T9  
administration expense 管理費用   }yw;L(3  
advances 預付   GiXde}bm  
advertising expense 廣告費   ap^=CEf   
agency 代理   od1omYsR  
agent 代理人   gi'agB^  
agreement 契約   AnY)T8w  
allotments 分配數   9M]"%E!s  
allowance 津貼   L_"(A #H:  
amalgamation 合併   f9UaAdJ(  
amortization 攤銷   C-u/{CP  
amortized cost 應攤成本   k{jw%a<Sc  
annuities 年金   4QAIQQS  
applied cost 已分配成本   oh~ vo!  
applied expense 已分配費用   EAw#$Aq=  
applied manufacturing expense 己分配製造費用   *"FLkC4  
apportioned charge 攤派費用   =zeLs0s;  
appreciation 漲價   WG !t!1p  
article of association 公司章程   xsDa!  
assessment 課稅   -! ,]Y10  
assets 資產   8$ZSF92C  
attorney fee 律師費   "jO3Y/>S  
audit 審計   { $/Fk6qr  
auditor 審計員   G.nftp(*}  
average 平均數   ^ :DhHqvK  
average cost 平均成本   `l2<  
bad debt 壞賬   !u4Z0!Ll  
balance 餘額   BddECY,z  
balance sheet 資產負債表   "P5bYq%0v  
bank account 銀行賬戶   /Jf`x>eiH  
bank balance 銀行結存   =
8p+-8M[d  
bank charge 銀行手續費   &17,]#3  
bank deposit 銀行存款   H
 r^1
5  
bank discount 銀行貼現   ;K\N  
bank draft 銀行匯票  
hYc{9$  
bank loan 銀行借款   V/}>>4  
bank overdraft 銀行透支   S"TMsi  
bankers acceptance 銀行承兌   y F5  
bankruptcy 破產   k>&s(b  
bearer 持票人   R P:F<`DB|  
beneficiary 受益人   Of7) A  
bequest 遺產   hLbT
\J`I  
bill 票據   9LO.8Jy  
bill of exchange 匯票   e9@fQ  
bill of lading 提單   GGc_9?h  
bills discounted 貼現票據   L\Fu']l  
bills payable 應付票據   NQ!N"C3u  
bills receivable 應收票據   PR@4' r|a  
board of directors 董事會   _SIs19"lR  
bonds 債券   bI]UO)  
bonus 紅利   B_"OA3d_  
book value 賬面價值   Dg>'5`&  
bookkeeper 簿記員   J'ZF IT_>  
bookkeeping 簿記   _d[2_b1  
branch office general ledger 支店往來賬戶   ~26s7S}  
broker 經紀人   c > mu)('U  
brought down 接前   sb|3|J6=  
brought forward 接上頁   5<O61Lgx  
budget 預算   x1:Pj  
by-product 副產品   u@bOEcxK  
by-product sales 副產品銷售   ra%R:xX  
capital 股本   g)9JO6]  
capital income 資本收益   sO6gIPU^  
capital outlay 資本支出   |c oEBFG  
capital stock 股本   oBj>9I;  
capital stock certificate 股票   I,<>%Z|'  
carried down 移後   %kZ~xbY  
carried forward 移下頁   c[h'`KXJf-  
cash 現金   #OD@q;  
cash account 現金賬戶   n-y^7'v  
cash in bank 存銀行現金   pcuMGo-#  
cash on delivery 交貨收款   %<w
Q  
cash on hand 庫存現金   N{^>MRK=5  
cash payment 現金支付   ,"N3k(g  
cash purchase 現購   V+=*2?1  
cash sale 現沽   sm2p$3v  
cashier 出?#123;員   D]pK=247  
cashiers check 本票   F9k I'<Q  
certificate of deposit 存款單折   ]@/^_f>D  
certificate of indebtedness 借據   TOco({/_/  
certified check 保付支票   E+m]aYu"  
certified public accountant 會計師   &ppE |[{  
charges 費用   K=m9H=IX~T  
charge for remittances 匯水手續費   CRc!|?  
charter 營業執照   JA?,0S  
chartered accountant 會計師   y\)G7 (  
chattles 動產   piYws<Q  
check 支票   {{.
sEi*  
che stub 支票存根   |5O >>a()  
closed account 己結清賬戶   ol?z<53X]  
closing 結算   ZVdsxo<  
closing entries 結賬紀錄   `R=a@DQ  
closing stock 期末存貨   23}BW_m  
closing the book 結賬   -7-Fd_F8  
columnar journal 多欄日記賬   YQ8j  
combination 聯合   z"6ZDC6
 
commission 佣金   {t844La"  
commodity 商品   <\1}@?NGC  
common stock 普通股   QJM-`(  
company 公司   \~gA+o}Q  
compensation 賠償   +  ZR(  
compound interest 複利   sR"zRn  
consignee 承銷人   )Lc<;=w'9  
consignment 寄銷   W{fULl  
consignor 寄銷人   943I:, B  
consolidated balance sheet 合併資產負債表   $
6:XsrV\a  
consolidated profit and loss account 合併損益表   h1^9tz{  
consolidation 合併   e9~cBG|  
construction cost 營建成本   z:Xj_ `p  
construction revenue 營建收入   -H1"OJ2aF  
contract 合同   *[d~N k%Y$  
control account 統制賬戶   F=oHl@  
copyright 版權   ? %cn'=>ZI  
corporation 公司   S|K|rDr0n  
cost 成本   ";wyNpb(  
cost accounting 成本會計   xa87xX=a  
cost of labour 勞工成本   6QN1+MwB  
cost of production 生產成本   4R&*&GZ#  
cost of manufacture 製造成本   ]j& FbP)3  
cost of sales 銷貨成本   w1wXTt  
cost price 成本價格   //\ds71h  
credit 貸方   Dk)@>l:gI,  
credit note 收款通知單   5Y(r\Dd  
creditor 債權人   R&6n?g6@/V  
crossed check 橫線支票   0zeUP{MQ  
current account 往來活期賬戶   uk`T+@K  
current asset 流動資產   jZXVsd  
current liability 流動負債   =ud`6 {R  
current profit and loss 本期損益   wl7 MfyU  
debit 借方   qTyg~]e9(  
debt 債務   E^b pckP  
debtor 債務人   Y3-]+y%l  
deed 契據   x S  
deferred assets 遞延資產   ?Wwh _TO  
deferred liabilities 遞延負債   "#*
Nnt  
delivery 交貨   >j&1?M2C  
delivery expense 送貨費   ^Vag1(hdq  
delivery order 出貨單   |if'_x1V  
demand draft 即期匯票   98BYtxa
 
demand note 即期票據   ^[ET&"  
demurrage charge 延期費   E;9Z\?P  
deposit 存款   $ I#7dJ"*  
deposit slip 存款單   CXBzX:T?#  
depreciation 折舊   OZ
G0AX+=#  
direct cost 直接成本   e&d3SQ%  
direct labour 直接人工   6dF $?I&  
director 董事   0r1g$ mKb  
discount 折扣   fk+1#7{  
discount on purchase 進貨折扣   ;xL67e%?  
   Uf# PoQ!y