[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。   B\~ }3!j  
X?O[r3<  
acceptance 承兌   Wr 4,YQM  
account 賬戶   l?e.9o2-  
accountant 會計員   I7onX,U+  
accounting 會計   ytImB`'\  
accounting system 會計制度   Txu/{M,  
accounts payable 應付賬款   j2k"cmsKh  
accounts receivable 應收賬款   ch]IzdD  
accumulated profits 累積利益   6k%f  
adjusting entry ?#123;整記錄   {7[Ox<Ho  
adjustment ?#123;整   BmT!aue  
administration expense 管理費用   >4TO=i  
advances 預付   /~1+i'7V.,  
advertising expense 廣告費   MgZ/(X E  
agency 代理   L(-4w+  
agent 代理人   -).C  
agreement 契約   Wtnfa{gP%  
allotments 分配數   \bXa&Lq  
allowance 津貼   10&8-p1/mc  
amalgamation 合併   Rq-ZL{LR7  
amortization 攤銷   VbYdZCC  
amortized cost 應攤成本   /vt3>d%B;  
annuities 年金   z{q`GwW  
applied cost 已分配成本   CIWO7bS
 
applied expense 已分配費用   }MySaL>  
applied manufacturing expense 己分配製造費用   &]Tmxh(  
apportioned charge 攤派費用   tQVVhXQ7  
appreciation 漲價   @7}W=HB  
article of association 公司章程   PCA4k.,T  
assessment 課稅   [),ige  
assets 資產   q.vIc ?a  
attorney fee 律師費   kJU2C=m@e2  
audit 審計   %#+Hl0,Tt  
auditor 審計員   +`4A$#$+y  
average 平均數   6Wn1{v0  
average cost 平均成本   +@UV?"d  
bad debt 壞賬   )J |6-C  
balance 餘額   btB%[]  
balance sheet 資產負債表   / {%%"j  
bank account 銀行賬戶   Jm@oDME_E  
bank balance 銀行結存   l (o~-i\M  
bank charge 銀行手續費   XW/o<[91  
bank deposit 銀行存款   ~DWl s.  
bank discount 銀行貼現   *8q.YuZ  
bank draft 銀行匯票   pg.%Pdr<$  
bank loan 銀行借款   )oZ dj`  
bank overdraft 銀行透支   e20-h3h+  
bankers acceptance 銀行承兌   KvSG;  
bankruptcy 破產   |Tw~@kT@  
bearer 持票人   K3C<{#r  
beneficiary 受益人   ]9-\~Mwh  
bequest 遺產   bt *k.=p  
bill 票據   d9ihhqq3}  
bill of exchange 匯票   fA-7VdR`R  
bill of lading 提單   zs;JJk^  
bills discounted 貼現票據   PF2nLb2-  
bills payable 應付票據   *hrd5na  
bills receivable 應收票據   s2?&!  
board of directors 董事會   ;S{(]K7i  
bonds 債券   Efe 7gE'  
bonus 紅利   5;?yCW c  
book value 賬面價值   9uY'E'm*  
bookkeeper 簿記員   58K5ZZG  
bookkeeping 簿記   E^PB)D(.  
branch office general ledger 支店往來賬戶   ?%86/N>  
broker 經紀人   ^.tg7%dJ  
brought down 接前   GILfbNcd  
brought forward 接上頁   4Hg9N}  
budget 預算   e!`i3KYn"  
by-product 副產品   |{;G2G1[  
by-product sales 副產品銷售   )"LJ hLg  
capital 股本   wr4:Go`  
capital income 資本收益   ]_Xl
q_[/r  
capital outlay 資本支出   Vi}_{ Cy  
capital stock 股本  
ax2B ]L2  
capital stock certificate 股票   l%ZhA=TKQ  
carried down 移後   b
-y  
carried forward 移下頁   ;jPXs  
cash 現金   e)ZUO_Q$  
cash account 現金賬戶   >/\'zi]L  
cash in bank 存銀行現金   iE{&*.q_}>  
cash on delivery 交貨收款   2:R+tn(F  
cash on hand 庫存現金   BY*Q_Et  
cash payment 現金支付   !W0v >p  
cash purchase 現購   +"(jjxJm  
cash sale 現沽   ^{{qV  
cashier 出?#123;員  
O f#:   
cashiers check 本票   Q&&@v4L  
certificate of deposit 存款單折   WHI`/FM  
certificate of indebtedness 借據   ]k(]qZ  
certified check 保付支票   K^$=dLp  
certified public accountant 會計師   z~Q)/d,Ac  
charges 費用   5IN(|B0  
charge for remittances 匯水手續費   &zs$x? /  
charter 營業執照   + #By*;BJ  
chartered accountant 會計師   . .-hAH  
chattles 動產   F /Pep?'  
check 支票   -&;TA0~;  
che stub 支票存根   /bEAK-  
closed account 己結清賬戶   "j-CZ\]U|  
closing 結算   q;U,s)Uz^  
closing entries 結賬紀錄   9kojLqCT  
closing stock 期末存貨   __@BUK{q  
closing the book 結賬   G`zm@QL  
columnar journal 多欄日記賬   .ByuN
 
combination 聯合   ca}2TT&t  
commission 佣金   l@\
FWWQ  
commodity 商品   s(^mZ -i  
common stock 普通股   P$sxr  
company 公司   X|[`P<'N<  
compensation 賠償   q =Il|Nb>  
compound interest 複利   dd["dBIZ '  
consignee 承銷人   [2koe.?(  
consignment 寄銷   :!/8Hv  
consignor 寄銷人   Mlq.?-QgIL  
consolidated balance sheet 合併資產負債表   |'.  
consolidated profit and loss account 合併損益表   sr}E+qf  
consolidation 合併   Q^I\cAIB  
construction cost 營建成本   W l16`9  
construction revenue 營建收入   e*!kZAf  
contract 合同   qVPeB,kIz  
control account 統制賬戶   {|\.i  
copyright 版權   8] ikygt"  
corporation 公司   aP`P)3O6)1  
cost 成本   5?L<N:;J_  
cost accounting 成本會計   d"N
LE'R  
cost of labour 勞工成本   or]IZ2^n  
cost of production 生產成本   ^J d r>@  
cost of manufacture 製造成本   WKU=.sY  
cost of sales 銷貨成本   6r_)sHf  
cost price 成本價格   y?0nI<}}HK  
credit 貸方   b[7]F  
credit note 收款通知單   _~pbqa,  
creditor 債權人   b
6M  
crossed check 橫線支票   8V(pugJ  
current account 往來活期賬戶   \?N2=jsu$  
current asset 流動資產   ??T#QQ
 
current liability 流動負債   e|9A716x  
current profit and loss 本期損益   >3_Gw4S*H  
debit 借方  
ipI LG4  
debt 債務   8Eq7Sa  
debtor 債務人    }75e:w[  
deed 契據   go"Hf_  
deferred assets 遞延資產   l(q ,<[O  
deferred liabilities 遞延負債   2 FFD%O05  
delivery 交貨   tl].r|yl  
delivery expense 送貨費   sC;+F*0g  
delivery order 出貨單   g*"P:n71  
demand draft 即期匯票   \4#W xZ  
demand note 即期票據   & =Wlaa/,&  
demurrage charge 延期費   '{`$#@a.  
deposit 存款   Wm3X[?V  
deposit slip 存款單   yZ`wfj$Jj  
depreciation 折舊   MS]r:X6  
direct cost 直接成本   gO^gxJ'0t  
direct labour 直接人工   @K]|K]cby  
director 董事   ]tDDq=+v  
discount 折扣   h}EPnC}  
discount on purchase 進貨折扣   wT\49DT"7  
   rD>f|kA?L