[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。   8:huWjh]M  
pE^LQi  
acceptance 承兌   5u~Ik c~  
account 賬戶   t1n'
Ecm(  
accountant 會計員   "P&|e|7  
accounting 會計   !MTm4Ls  
accounting system 會計制度   ]\+bx=  
accounts payable 應付賬款   OC7:Dp4  
accounts receivable 應收賬款   6
:330"9  
accumulated profits 累積利益   f|m.v +7k  
adjusting entry ?#123;整記錄    vF]?i  
adjustment ?#123;整   fx99@%Ii  
administration expense 管理費用   YZr^;jfP  
advances 預付   :1hp_XfJb  
advertising expense 廣告費   |jEKUTv,G  
agency 代理   O>n L ;I  
agent 代理人   wI#rAx7f-  
agreement 契約   4AZl
r*U  
allotments 分配數   !}l)okQH<#  
allowance 津貼   P-7!\[];te  
amalgamation 合併   X.j#??  
amortization 攤銷   l.;y`cs  
amortized cost 應攤成本   \X Nb9-  
annuities 年金   [<1i[\^  
applied cost 已分配成本   p%xo@v(  
applied expense 已分配費用   `i
f*  
applied manufacturing expense 己分配製造費用   [0m'a\YE9  
apportioned charge 攤派費用   G?<L{J2"Q  
appreciation 漲價   AY[7yPP  
article of association 公司章程   A;SRm<,  
assessment 課稅   <!5N=-  
assets 資產   #y-OkGS ^  
attorney fee 律師費   tE(x8>5A:  
audit 審計   X
xB*lX  
auditor 審計員   Af5In9WB5  
average 平均數   y?_tSnDK  
average cost 平均成本   ^q%~K{'`-  
bad debt 壞賬   AJCWp4,  
balance 餘額   BL]!j#''KE  
balance sheet 資產負債表   MCz+l0  
bank account 銀行賬戶   va~:oA  
bank balance 銀行結存   ,(OA5%A9zK  
bank charge 銀行手續費   YRW<n9=3  
bank deposit 銀行存款   QTcngv[  
bank discount 銀行貼現   o'>jO.|  
bank draft 銀行匯票   rH8?GR0<  
bank loan 銀行借款   oYlq1MB?  
bank overdraft 銀行透支   a9
FlzR  
bankers acceptance 銀行承兌   B,e@v2jO|  
bankruptcy 破產   _L%/NXu,  
bearer 持票人   d Aym)  
beneficiary 受益人   ?uk|x!Ko]  
bequest 遺產    4>0xS-  
bill 票據   w?oIKj  
bill of exchange 匯票   #uuwzE*M_  
bill of lading 提單   k(u W( 6  
bills discounted 貼現票據   +:/`&LOS-  
bills payable 應付票據   + #S]uC  
bills receivable 應收票據   sBwkHsDD  
board of directors 董事會   &b"PjtU.X  
bonds 債券   ]2h~Db=  
bonus 紅利   9#O"^.Z !  
book value 賬面價值   9 r+' o#  
bookkeeper 簿記員   \<T6+3p  
bookkeeping 簿記   <9\_b6  
branch office general ledger 支店往來賬戶   h8pc<t\6  
broker 經紀人   i]8zZRe  
brought down 接前   3zs~Y3M?i  
brought forward 接上頁   \DeZY97p%  
budget 預算   &NHIX(b6  
by-product 副產品   dRW
p/3 }  
by-product sales 副產品銷售   i+21tG$  
capital 股本   #V4_.t#  
capital income 資本收益   wy:.  
capital outlay 資本支出    M"X/([G  
capital stock 股本   Vu~mi%UH  
capital stock certificate 股票   J*a`qU   
carried down 移後   k3S**&i!CR  
carried forward 移下頁   1G{$ B^ f  
cash 現金   +es.V /  
cash account 現金賬戶   0sV;TQt+f  
cash in bank 存銀行現金   ~|l>b f  
cash on delivery 交貨收款   4;w_o9o  
cash on hand 庫存現金   _F,@mQ$!  
cash payment 現金支付   oE-i`;\8  
cash purchase 現購   o] )qv~o)  
cash sale 現沽   `S$BBF;  
cashier 出?#123;員   !. q*bY  
cashiers check 本票  
A4%0  
certificate of deposit 存款單折   NBUM* Z  
certificate of indebtedness 借據   -PEpy3dMY  
certified check 保付支票   M#F;eK2pf  
certified public accountant 會計師   ;<ed1%Le,  
charges 費用   :t\PYDp1  
charge for remittances 匯水手續費   =]Qu"nRB  
charter 營業執照   2) 4{  
chartered accountant 會計師   ?=Ma7 y  
chattles 動產   )ae/+Q8  
check 支票   m(*CuM[E  
che stub 支票存根   /oe="/y6  
closed account 己結清賬戶   A g
/z\kX  
closing 結算   EG<K[t  
closing entries 結賬紀錄   ugUV`5w   
closing stock 期末存貨   "}Ya.  
closing the book 結賬   Q\ro )r  
columnar journal 多欄日記賬   Q8z>0ci3o  
combination 聯合   i&"I/!3Q@  
commission 佣金   lFI"U^xC  
commodity 商品   *k=Pk  
common stock 普通股   TtkB  
company 公司   - Nplx  
compensation 賠償   #_|b;cf  
compound interest 複利   ^[^uDE <  
consignee 承銷人   ~w4aA<2Uq  
consignment 寄銷   h2h$ UZIv  
consignor 寄銷人  
?z Ms;  
consolidated balance sheet 合併資產負債表   dIIsO{Zqv  
consolidated profit and loss account 合併損益表   78}iNGf  
consolidation 合併   bLaD1rnGi  
construction cost 營建成本   1wGd5>GDA  
construction revenue 營建收入   $zxC
v7  
contract 合同   >q[Elz=dI  
control account 統制賬戶   ]2K>#sn-]  
copyright 版權   8.]dThaq  
corporation 公司   {9'"!fH  
cost 成本  
gy9!T(z  
cost accounting 成本會計   NoDq4>   
cost of labour 勞工成本   [x-Z)Q.5  
cost of production 生產成本   w7w$z_P  
cost of manufacture 製造成本   eT:%i"C  
cost of sales 銷貨成本   '<4OA!,^)  
cost price 成本價格   $\m=-5 0-  
credit 貸方   F!^ Y!Y@H  
credit note 收款通知單   0+cRUH9Ew  
creditor 債權人   ]!h%Jlu  
crossed check 橫線支票   1T!_d&A1o  
current account 往來活期賬戶   :~U1JAs$  
current asset 流動資產   %Cb8vYz~  
current liability 流動負債   AVyo)=&  
current profit and loss 本期損益   %)\ Cwl   
debit 借方   ?G
.9D`95  
debt 債務   f,`FbT  
debtor 債務人   fN8A'p[  
deed 契據   Y:*mAv;&  
deferred assets 遞延資產   bpKMQrwd  
deferred liabilities 遞延負債   #r:J,D6*   
delivery 交貨   Njz,y}\
 
delivery expense 送貨費   zS|%+er~zO  
delivery order 出貨單   D zl#[|q  
demand draft 即期匯票   KJcdX9x  
demand note 即期票據   ^'v6 ,*:4  
demurrage charge 延期費   49HtI9@  
deposit 存款   K& 2p<\2  
deposit slip 存款單   M8S4D&vpD4  
depreciation 折舊   @oYTJd(v{  
direct cost 直接成本   - [Zau$;J<  
direct labour 直接人工   E(]yjZ/  
director 董事   ?ix0 n,m  
discount 折扣   #@lr$^M  
discount on purchase 進貨折扣   _.Uz!2  
   YM+}Mmu