[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。   ;+e}aER&9  
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acceptance 承兌   Fz3fwLawI  
account 賬戶   )bS~1n_0  
accountant 會計員   NaPt"G  
accounting 會計   G3+.H  
accounting system 會計制度   nim*/LC[:  
accounts payable 應付賬款   T m_bz&Q  
accounts receivable 應收賬款   Uddr~2%(  
accumulated profits 累積利益   LIS)(
X<]?  
adjusting entry ?#123;整記錄   Hc!  mB  
adjustment ?#123;整   i'a?kSy  
administration expense 管理費用   ]p _L)  
advances 預付   |*oZ_gI  
advertising expense 廣告費   K0H'4' I  
agency 代理   n)L*  
agent 代理人   98j>1"8  
agreement 契約   B:
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allotments 分配數   !Z`j2 e}  
allowance 津貼    I~q
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amalgamation 合併   '{a/2
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amortization 攤銷   gcE|#1>  
amortized cost 應攤成本   M2HomO/X)  
annuities 年金   A'j;\ `1  
applied cost 已分配成本   *?Lv3}E  
applied expense 已分配費用   o}$XH,-9&  
applied manufacturing expense 己分配製造費用   5A%w 8Qv  
apportioned charge 攤派費用   dq7x3v^"ZG  
appreciation 漲價   |2?'9<  
article of association 公司章程   w QgoN%  
assessment 課稅   )`SES."  
assets 資產   ~;QvWS  
attorney fee 律師費   ?HTjmIb  
audit 審計    V_C-P[2~  
auditor 審計員   [OjF[1I)u  
average 平均數   E4gYemuN  
average cost 平均成本   
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bad debt 壞賬   IC#>X5  
balance 餘額   1q~+E\x  
balance sheet 資產負債表   tkVbo.[8K  
bank account 銀行賬戶   !(mjyr  
bank balance 銀行結存   3Vsc 9B"w  
bank charge 銀行手續費   Vx(B{5>Vu  
bank deposit 銀行存款   x9$` W  
bank discount 銀行貼現   stG~AC  
bank draft 銀行匯票   |>27'#JC  
bank loan 銀行借款   P::TO-C  
bank overdraft 銀行透支   ]Oh@,V8  
bankers acceptance 銀行承兌   Scp7X7{N  
bankruptcy 破產   -|kA)M[  
bearer 持票人   dI*pDDq#  
beneficiary 受益人   4oK?-|=?  
bequest 遺產   4,..kSA3iw  
bill 票據   tna .52*/  
bill of exchange 匯票   W!%]_I!&K  
bill of lading 提單   uG?_< mun  
bills discounted 貼現票據   O>qll6]{@  
bills payable 應付票據   rW0kA1=E  
bills receivable 應收票據   x N=i]~  
board of directors 董事會   zw+B9PYqX  
bonds 債券   flk=>
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bonus 紅利   H]Cy=Zi"  
book value 賬面價值   &/mA7Vf>eR  
bookkeeper 簿記員   qgE 73.!`6  
bookkeeping 簿記   ^ =C{.{n  
branch office general ledger 支店往來賬戶   0F@"b{&0  
broker 經紀人   _Bj)r}~7#  
brought down 接前   SLO%7%>p  
brought forward 接上頁   i7 ] 4W  
budget 預算   &Q+Ln,(&L  
by-product 副產品   HKF H/eV  
by-product sales 副產品銷售   :Nu^  
capital 股本   E8>Rui@9  
capital income 資本收益   Z&ZP"P4  
capital outlay 資本支出   qi;f^9M%  
capital stock 股本   SPN5dE.@  
capital stock certificate 股票   Nqw&< x+  
carried down 移後   I3 .x9  
carried forward 移下頁   *j]9vktH  
cash 現金   :/ y1y
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cash account 現金賬戶   Lk~ho?^`  
cash in bank 存銀行現金   k9)jjR*XxG  
cash on delivery 交貨收款   fYp'&Btb]x  
cash on hand 庫存現金   GMMp|WV|  
cash payment 現金支付   LAVAFlK5  
cash purchase 現購   b}0,\B%  
cash sale 現沽   MG[o%I96  
cashier 出?#123;員   ~3WM5 fv  
cashiers check 本票   aD=a,  
certificate of deposit 存款單折   cU0s p   
certificate of indebtedness 借據   W4[V}s5u  
certified check 保付支票   i%ZW3MrY~  
certified public accountant 會計師   7G.#O}).b  
charges 費用   KiI!frm1  
charge for remittances 匯水手續費   +#GQ,  
charter 營業執照   *\=.<|HZ  
chartered accountant 會計師   +u!0rLb  
chattles 動產   n9@ of  
check 支票   jZh';M8"  
che stub 支票存根   rrQQZ5fhb  
closed account 己結清賬戶   kjEEuEv  
closing 結算   '6Ay&A3N]  
closing entries 結賬紀錄   SxdE?uCUS  
closing stock 期末存貨   0dhF&*h|L  
closing the book 結賬   )_mr! z(S  
columnar journal 多欄日記賬   D
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combination 聯合   ObLly%|i  
commission 佣金   CLeG<Hi ~  
commodity 商品   /DQc&.jK  
common stock 普通股   HFwN  
company 公司   )N=NR2xB
Z  
compensation 賠償   4Fp0ZVT  
compound interest 複利   Gqcq,_?gt  
consignee 承銷人   bA\<.d  
consignment 寄銷   p[<Dk$7K  
consignor 寄銷人   _/Gczy4)#  
consolidated balance sheet 合併資產負債表   D|rFu  
consolidated profit and loss account 合併損益表   Z-E`>  
consolidation 合併   fQL"O}Z  
construction cost 營建成本   ]4h92\\965  
construction revenue 營建收入   43={Xy   
contract 合同   ]Tkc-ez  
control account 統制賬戶   (4'$y`Z  
copyright 版權   bhkUKxd  
corporation 公司   PH?#)lD  
cost 成本   @fs`=lL/  
cost accounting 成本會計   Y^ kXSU  
cost of labour 勞工成本    Np'2}6P  
cost of production 生產成本   ?_"+^R z  
cost of manufacture 製造成本   Y2d;E.DH8  
cost of sales 銷貨成本   w;k):;$  
cost price 成本價格   w=LP"bqlI  
credit 貸方   bHg,1y)UC  
credit note 收款通知單   0KMctPT]p  
creditor 債權人   mjWU0Gh%*  
crossed check 橫線支票   ][W_[0v  
current account 往來活期賬戶   JNkwEZhHyg  
current asset 流動資產   Lb;zBmwB  
current liability 流動負債   UNPezHaz  
current profit and loss 本期損益   _<a7CCg  
debit 借方   pY_s*0_  
debt 債務   7<%<Ff@^)O  
debtor 債務人   BNd^qB ?  
deed 契據   @O
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deferred assets 遞延資產   :4MB]v[K  
deferred liabilities 遞延負債   SfJ./ny  
delivery 交貨   t 5'V6n
v  
delivery expense 送貨費   /e]'u&a  
delivery order 出貨單   ({JHZ6uZ  
demand draft 即期匯票   @J5Jpt*IE  
demand note 即期票據   zX0mdx<|<  
demurrage charge 延期費   ~4s'0 w^  
deposit 存款   OE4+GI.r-  
deposit slip 存款單   ZQ_xDKqRV  
depreciation 折舊   L=q+|j1>  
direct cost 直接成本   6 oLwfTy  
direct labour 直接人工   *xON W  
director 董事   <Q?a=4  
discount 折扣   rS4@1`/R  
discount on purchase 進貨折扣   U Z|HJ8_  
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