[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。   j u&v4]  
{ e$@i  
acceptance 承兌   <Mndr8 H  
account 賬戶   %ikPz~(  
accountant 會計員   vmv6y*qU  
accounting 會計   #)#J`s1R  
accounting system 會計制度   ]Q
,&7D Ah  
accounts payable 應付賬款   Ng1bjq}E2  
accounts receivable 應收賬款   B8unF=u  
accumulated profits 累積利益   c'XSs  
adjusting entry ?#123;整記錄   p1[|5r5Day  
adjustment ?#123;整   HWIn.i j  
administration expense 管理費用   j<QK1d17  
advances 預付   yf[1?{iVo  
advertising expense 廣告費   ~
# \{'<  
agency 代理   >(_2'c*[w  
agent 代理人   ]*U+nG  
agreement 契約   ^F qs,^~W  
allotments 分配數   Adet5m.|[8  
allowance 津貼   WZn"I&Z  
amalgamation 合併   Q8A+\LR~)  
amortization 攤銷   :L6%57  
amortized cost 應攤成本   /3.;sS]B  
annuities 年金   OLWn0  
applied cost 已分配成本   ~$ Po3]{ s  
applied expense 已分配費用   z}iz~WZ  
applied manufacturing expense 己分配製造費用   G*=&yx."E  
apportioned charge 攤派費用   2kOaKH[(q  
appreciation 漲價   ([|^3tM  
article of association 公司章程   [0 rH/{  
assessment 課稅   7Le-f  
assets 資產   j >`FZKxp  
attorney fee 律師費   7L!}
F;yT  
audit 審計   Q,:h`%V  
auditor 審計員   &G[W$2`@  
average 平均數   ,gW$m
~\  
average cost 平均成本   QkWEVL@uM  
bad debt 壞賬   A6+qS [  
balance 餘額   c(29JZ  
balance sheet 資產負債表   :# \jx  
bank account 銀行賬戶   I FvigDj?  
bank balance 銀行結存   tKeozV[V  
bank charge 銀行手續費   O2"@09 :  
bank deposit 銀行存款   V6+:g=@U-l  
bank discount 銀行貼現   K47.zu  
bank draft 銀行匯票   e\O625  
bank loan 銀行借款   Bio QV47B  
bank overdraft 銀行透支   Uu@qS  
bankers acceptance 銀行承兌   3''Uxlo\  
bankruptcy 破產   xOr"3;^  
bearer 持票人   4uh~@Lv  
beneficiary 受益人   ~[kI![  
bequest 遺產   fB&i{_J  
bill 票據   PN=5ICT  
bill of exchange 匯票   foBF]7Bz?  
bill of lading 提單   DZ $O%  
bills discounted 貼現票據   ]ncK M?'O  
bills payable 應付票據   nv(6NV  
bills receivable 應收票據   QxuU3# l  
board of directors 董事會   ~OLyG$JJ  
bonds 債券   uKTYb# E7  
bonus 紅利   r
[^O 7  
book value 賬面價值   z_#H J}R=  
bookkeeper 簿記員   a2]>R<M  
bookkeeping 簿記   z
Tl,VIa3p  
branch office general ledger 支店往來賬戶   |Bv,*7i&  
broker 經紀人   @HE? G  
brought down 接前   a[,p1}!_  
brought forward 接上頁   &LG|YvMY6  
budget 預算   #)i+'L8  
by-product 副產品   X)=m4\R  
by-product sales 副產品銷售   DwK$c^2q{.  
capital 股本   gxJ12' m  
capital income 資本收益   IFZw54  
capital outlay 資本支出   ~$rSy|19  
capital stock 股本   _;/+8=  
capital stock certificate 股票   c>! ^\  
carried down 移後   |VjD. ]I  
carried forward 移下頁   [\%a7ji#
 
cash 現金   uJ fXe  
cash account 現金賬戶   kn
fmJUT  
cash in bank 存銀行現金   E70o nR!i  
cash on delivery 交貨收款   _ /Eg_dQ~@  
cash on hand 庫存現金   32y 9
rz  
cash payment 現金支付   W^c /l*>v  
cash purchase 現購   &" 5Yt&{  
cash sale 現沽   :22wq{  
cashier 出?#123;員   ]r%fAmj  
cashiers check 本票   dDAl n+  
certificate of deposit 存款單折   f )V6VNW.3  
certificate of indebtedness 借據   16nU`TN  
certified check 保付支票   ka{!' ^  
certified public accountant 會計師   I>6zX  
charges 費用   :~ &#9  
charge for remittances 匯水手續費   obv_?i1  
charter 營業執照   9
+8N-LZ  
chartered accountant 會計師   Uc ; S@  
chattles 動產   K(?p]wh  
check 支票   7{k?"NF  
che stub 支票存根   !/!Fc 'A  
closed account 己結清賬戶   ux17q>G  
closing 結算   w4&\-S#  
closing entries 結賬紀錄   5d# 73)x$  
closing stock 期末存貨   U'Y,T$Q  
closing the book 結賬   79k+R9m  
columnar journal 多欄日記賬   "5Z5x%3I  
combination 聯合   ,% .)mf  
commission 佣金   JL<<EPC  
commodity 商品   B1%xU ?  
common stock 普通股   /YvwQ  
company 公司   (.wR!l#!  
compensation 賠償   m%.[|sZ3EM  
compound interest 複利   ~EvGNnTL  
consignee 承銷人   *D`$oK,U  
consignment 寄銷   N] pw7S%  
consignor 寄銷人   w6-<HPW<S  
consolidated balance sheet 合併資產負債表   ta'wX  
consolidated profit and loss account 合併損益表   PeLzZ'$ D  
consolidation 合併   m& D#5C  
construction cost 營建成本   Bo'v!bI7  
construction revenue 營建收入   ~\
<L74BB  
contract 合同   EN8xn9M?  
control account 統制賬戶   41Ab,  
copyright 版權   6!;D],,"#.  
corporation 公司   _kBx2>qQ  
cost 成本   ov >5+"q)  
cost accounting 成本會計   YTr+"\CkA  
cost of labour 勞工成本   /*GCuc|  
cost of production 生產成本   GNHWbC6_m  
cost of manufacture 製造成本   J: I@kM  
cost of sales 銷貨成本   b dC  
cost price 成本價格   Q]$pg5O  
credit 貸方   SDk^fTV8x  
credit note 收款通知單   T{=&>pNK[  
creditor 債權人   f9)0OHa  
crossed check 橫線支票   l?I
bq}[~  
current account 往來活期賬戶   9;L8%T (  
current asset 流動資產   #)iPvV'  
current liability 流動負債   ,pVe@d'  
current profit and loss 本期損益    NfmHa  
debit 借方   !;${2Q  
debt 債務   eax"AmO  
debtor 債務人   C5e;U  
deed 契據   $e{}SQ;fW  
deferred assets 遞延資產   EW+QVu@  
deferred liabilities 遞延負債   o*oFCR]j  
delivery 交貨   0Fsa&<{6?  
delivery expense 送貨費   )HX(-"c  
delivery order 出貨單   #qK5i1<  
demand draft 即期匯票   Y_~otoSoY  
demand note 即期票據   fX>y^s?y  
demurrage charge 延期費   HK%W7i/k@  
deposit 存款   %'S
[f  
deposit slip 存款單   8`90a\t'Z  
depreciation 折舊   SzfMQ@~  
direct cost 直接成本   q0NToVo@  
direct labour 直接人工   ksUF(lYk  
director 董事   t >.=q:  
discount 折扣   "^Y zHq6  
discount on purchase 進貨折扣   Q8.LlE999  
   H?V b