[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。  
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acceptance 承兌   [n,?WwC  
account 賬戶   zIQzmvf  
accountant 會計員   Vu0KtG9  
accounting 會計   ~Y5l+EF#  
accounting system 會計制度   jm>3bd  
accounts payable 應付賬款   xu%'GZ,o9  
accounts receivable 應收賬款   ]/]ju$l9Z  
accumulated profits 累積利益   qZ2&Xw.{1  
adjusting entry ?#123;整記錄   1S%k  
adjustment ?#123;整   &!7+Yb(1  
administration expense 管理費用   f<[jwhCWV  
advances 預付   jigs
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advertising expense 廣告費   @b!"joEy  
agency 代理   fF?6j  
agent 代理人   'TN)Lb*  
agreement 契約   zLjgCS<7  
allotments 分配數   !7lj>BA >  
allowance 津貼   ,W5.:0Y;f[  
amalgamation 合併   A,i()R'I  
amortization 攤銷   D>ai.T%n  
amortized cost 應攤成本   1uG=`k8'k  
annuities 年金   ateUpGM QU  
applied cost 已分配成本   _rQUE
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applied expense 已分配費用   Rc
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applied manufacturing expense 己分配製造費用   _[Gb)/@mM  
apportioned charge 攤派費用   2iXoj&3e  
appreciation 漲價   {'3D1#SK  
article of association 公司章程   `
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assessment 課稅   C77D{@SM  
assets 資產   jThbeY[  
attorney fee 律師費   (;o*eFC F  
audit 審計   D\L!F6taS  
auditor 審計員   tR
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average 平均數   .{dE}2^  
average cost 平均成本   "mj^+u-  
bad debt 壞賬   H;vZm[\0N-  
balance 餘額   Z-Wfcnk  
balance sheet 資產負債表   OS7RQw1  
bank account 銀行賬戶   vx0UoKX  
bank balance 銀行結存   mPt)pn!rA  
bank charge 銀行手續費   :=g.o;(
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bank deposit 銀行存款   = TcOnQj  
bank discount 銀行貼現   :uCdq`SaQl  
bank draft 銀行匯票   B#N7qoi  
bank loan 銀行借款   'qeP6}M  
bank overdraft 銀行透支   3l:XhLOj  
bankers acceptance 銀行承兌   w-
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bankruptcy 破產   _,;%mK  
bearer 持票人   _\
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beneficiary 受益人   N_'+B+U?  
bequest 遺產   UOI^c  
bill 票據   2ChWe}f  
bill of exchange 匯票   R8sck)k'}  
bill of lading 提單   ~Yk"Hos  
bills discounted 貼現票據   \XH@b6{  
bills payable 應付票據   xEoip?O?7F  
bills receivable 應收票據   T&}Ye\%  
board of directors 董事會   t{(Mf2GR1  
bonds 債券   r
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bonus 紅利   P.4E{.)(  
book value 賬面價值   Xz1c6mX|o  
bookkeeper 簿記員   Y}1P~  
bookkeeping 簿記   19y 0$e_V  
branch office general ledger 支店往來賬戶   |'w^
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broker 經紀人   ZJXqCo7O  
brought down 接前   i.@*tIK  
brought forward 接上頁   i&F~=Q`  
budget 預算   edN8-P(  
by-product 副產品   V9jFjc?  
by-product sales 副產品銷售   _Xh=&(/8@  
capital 股本   ya>N
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capital income 資本收益   FLbZ 9pX}  
capital outlay 資本支出   |HgfV@Han  
capital stock 股本   f)gGH'yOQ  
capital stock certificate 股票    .ev\M0Dt  
carried down 移後   mTd<2Hy  
carried forward 移下頁   NhlJ3/J j  
cash 現金   x-~-nn\O  
cash account 現金賬戶   ~I)uWo  
cash in bank 存銀行現金    GVp  
cash on delivery 交貨收款   @,6ST0xT (  
cash on hand 庫存現金   yV_ L/,6}D  
cash payment 現金支付   4!'1/3cY  
cash purchase 現購   i+U51t<  
cash sale 現沽   vahf]2jEB  
cashier 出?#123;員   aJQ XJ,>Lv  
cashiers check 本票   ]L]T>~X`  
certificate of deposit 存款單折   32KR--mn%  
certificate of indebtedness 借據   [f(uqLdeM  
certified check 保付支票   sA2o2~AmM  
certified public accountant 會計師   $~o3}&az  
charges 費用   N[ Q#R~Hn<  
charge for remittances 匯水手續費   E m9my2oE  
charter 營業執照   }~GV'7d1  
chartered accountant 會計師   0~i qG  
chattles 動產   >C^/,/%v  
check 支票   jaa/k@OG  
che stub 支票存根   Ys+N,:#R  
closed account 己結清賬戶   Nh :JU?h  
closing 結算   8>v7v&Bh|  
closing entries 結賬紀錄   y[p6y[r*  
closing stock 期末存貨   z (#Xca  
closing the book 結賬   Zih 5/I  
columnar journal 多欄日記賬   scmto cm  
combination 聯合   A?sNXhh  
commission 佣金   _DrnL}9I7  
commodity 商品   Ctj8tK
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common stock 普通股   (WkTQRcN,  
company 公司   v['AB
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compensation 賠償   SNxz*`@4  
compound interest 複利   :7k`R62{  
consignee 承銷人   &08Tns"  
consignment 寄銷   W9+h0A-  
consignor 寄銷人   e mC\i  
consolidated balance sheet 合併資產負債表   !r2}59J  
consolidated profit and loss account 合併損益表   gpsrw>nw  
consolidation 合併   (Z'WR  
construction cost 營建成本   M3PVixli3  
construction revenue 營建收入   k$?&]! <o  
contract 合同   'iGMn_&  
control account 統制賬戶   jiOf')d5  
copyright 版權   i63?"  
corporation 公司   5bF5~D(E  
cost 成本   y#nSk%"t"  
cost accounting 成本會計   iPNd!_  
cost of labour 勞工成本   YBeZN98Nt  
cost of production 生產成本   xz="|HD);  
cost of manufacture 製造成本   dvxf lLd @  
cost of sales 銷貨成本   UT% #K%  
cost price 成本價格   "1\(ZKG8^Q  
credit 貸方   {M
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credit note 收款通知單   XuA0.b%  
creditor 債權人   mnQal>0~  
crossed check 橫線支票    l`oT:  
current account 往來活期賬戶   0yKwH\S  
current asset 流動資產   ,%.:g65%  
current liability 流動負債   #<D@3ScC  
current profit and loss 本期損益   s%hU*^ 8  
debit 借方   C!`>cUhE{  
debt 債務   +i2YX7Of  
debtor 債務人   HI7]% <L  
deed 契據   v5P*<U Ax  
deferred assets 遞延資產   YcEtgpz@  
deferred liabilities 遞延負債   $;Q=iv3  
delivery 交貨   $)4GCP  
delivery expense 送貨費   tc!!W9{69  
delivery order 出貨單   t .gq5Y.[  
demand draft 即期匯票   [`cdlx?Eh  
demand note 即期票據   K%kXS  
demurrage charge 延期費   z^YeMe  
deposit 存款   cYE./1D a  
deposit slip 存款單   6zELe.tq  
depreciation 折舊   Q>##hG:m  
direct cost 直接成本   i#Ne'q;T  
direct labour 直接人工   t@l(xnsV  
director 董事   Cca~Cq[%*(  
discount 折扣   rwasH,+  
discount on purchase 進貨折扣   4o)(d=q  
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