[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。   {CGk9 g"`  
,^qHl+'  
acceptance 承兌   <;dFiI-GO#  
account 賬戶   E_K32)J-  
accountant 會計員   IVG77+O# }  
accounting 會計   M =GF@C;b  
accounting system 會計制度   7:OF>**  
accounts payable 應付賬款   ,v(ikPzd  
accounts receivable 應收賬款   YU1z\pK  
accumulated profits 累積利益   K)9f\1\  
adjusting entry ?#123;整記錄   :Y&h'FGZm
 
adjustment ?#123;整   HH^yruP\}  
administration expense 管理費用   /Fp@j/50  
advances 預付   "%+9p6/
 
advertising expense 廣告費   3n1 >+8  
agency 代理   <* djtO  
agent 代理人   *0%G`Q  
agreement 契約   tnw6[U!rh=  
allotments 分配數   %eE 6\ f%g  
allowance 津貼   ^+9i~PjL  
amalgamation 合併   _Ns_$_  
amortization 攤銷   4J2C#Cs  
amortized cost 應攤成本   us^J! s7  
annuities 年金   ?/Z5%?6  
applied cost 已分配成本   Mog!pmc{  
applied expense 已分配費用   2;YL+v2  
applied manufacturing expense 己分配製造費用   Gv6#LcF#  
apportioned charge 攤派費用   ]U3@V# *  
appreciation 漲價   {OW.^UIq^  
article of association 公司章程   @86I|cY  
assessment 課稅   r1|;V~a$~  
assets 資產   4NmLbM&C8  
attorney fee 律師費   ]Hrw$\Ky  
audit 審計   nnMRp7LQ-  
auditor 審計員   /@K1"/fqH  
average 平均數   stlkt>9  
average cost 平均成本   bH_zWk  
bad debt 壞賬   RMBPm*H  
balance 餘額    76EMS?e  
balance sheet 資產負債表   zT jk^  
bank account 銀行賬戶   Z< $y)bf  
bank balance 銀行結存   ]llvG\  
bank charge 銀行手續費   Z`kI6  
bank deposit 銀行存款   hN.{H:skL)  
bank discount 銀行貼現   N uq/y=  
bank draft 銀行匯票   66Xo3o  
bank loan 銀行借款   [xg&`x9,.  
bank overdraft 銀行透支   J, vEZT<Mt  
bankers acceptance 銀行承兌   ^es/xt  
bankruptcy 破產   !"N-To-c  
bearer 持票人   "TePO7^m  
beneficiary 受益人   b)@b63P_  
bequest 遺產   !Ytr4DtM  
bill 票據   r WPoR/M  
bill of exchange 匯票   L2^M#G@t  
bill of lading 提單   ]"4\]_?r  
bills discounted 貼現票據   @(LEuYq}  
bills payable 應付票據   BFMINq>  
bills receivable 應收票據   h$q=NTV  
board of directors 董事會   ?DKwKt  
bonds 債券   KJN{p~Q  
bonus 紅利   }`$Sr&n 1  
book value 賬面價值   [78^:q-/0  
bookkeeper 簿記員   eEMU,zCl  
bookkeeping 簿記   B&c*KaK;~  
branch office general ledger 支店往來賬戶   >TZyax<:  
broker 經紀人   ':
_1z5  
brought down 接前   haIH `SY  
brought forward 接上頁   \Dr?}D  
budget 預算   cSs??i D"q  
by-product 副產品   ^%k[YJtB=i  
by-product sales 副產品銷售   G,JNUok  
capital 股本   UqaV9  
capital income 資本收益   SFx|9$hXm  
capital outlay 資本支出   %oqC5O6  
capital stock 股本   2/V9Or52  
capital stock certificate 股票   l<=Y.P_2  
carried down 移後   WEFvJ0]  
carried forward 移下頁   q3-V_~5^/z  
cash 現金   fI1,L"  
cash account 現金賬戶   @XFy^?  
cash in bank 存銀行現金   QIZbAnn_  
cash on delivery 交貨收款   e|jmOYWG  
cash on hand 庫存現金   [agp06 $D?  
cash payment 現金支付   /4PV< [ :_  
cash purchase 現購   $d_%7xx  
cash sale 現沽   ^+zhzf J  
cashier 出?#123;員   Er
d)P  
cashiers check 本票   %>Y86>mVz  
certificate of deposit 存款單折   0413K_  
certificate of indebtedness 借據   DKxzk~sOM  
certified check 保付支票   UuvI?D  
certified public accountant 會計師   \<K@t=/ 6  
charges 費用   S8$kxQg  
charge for remittances 匯水手續費   aL%amL6CX  
charter 營業執照   ?Wz rv&E2  
chartered accountant 會計師   WN%KATA  
chattles 動產   TwZASn]o  
check 支票   J}UG{RttI  
che stub 支票存根   bhWH  
closed account 己結清賬戶   `$odxo+  
closing 結算   {@8TGHKv  
closing entries 結賬紀錄   ">^O{X\  
closing stock 期末存貨   A$]&j5nh|  
closing the book 結賬   1hn4YcHb  
columnar journal 多欄日記賬   s9'lw'  
combination 聯合   u!VAAX  
commission 佣金   kxp, ZP  
commodity 商品   :L!O/Bd8V  
common stock 普通股   %t:pG}A>:C  
company 公司   8V$:th('  
compensation 賠償   >uN)O-  
compound interest 複利   g-Y2U}&  
consignee 承銷人   U,wJ8  
consignment 寄銷   !$i*u-%4  
consignor 寄銷人    DlWnz-  
consolidated balance sheet 合併資產負債表   tuF hPqe {  
consolidated profit and loss account 合併損益表   vS{zLXg  
consolidation 合併   DL0i  
construction cost 營建成本   M{ mdh\  
construction revenue 營建收入   @GpM4>:  
contract 合同   Pgg\(D#X`  
control account 統制賬戶   &>m# "A\^  
copyright 版權   ~Yw`w2  
corporation 公司   6.!Cm$l  
cost 成本   9j;L-  
cost accounting 成本會計   W+C@(}pt  
cost of labour 勞工成本   :7w^2/ZGo  
cost of production 生產成本   boJ  
cost of manufacture 製造成本   @rO4BTi>O  
cost of sales 銷貨成本   CAhkv0?8  
cost price 成本價格   i]@QxzCSF  
credit 貸方   y.l`NTT]<  
credit note 收款通知單   t)* MLg<C  
creditor 債權人   Wp[R$/uT  
crossed check 橫線支票   t'@qb~sf  
current account 往來活期賬戶   B4 cm_YGE  
current asset 流動資產   QKAo}1Pq  
current liability 流動負債   61W ms@D%  
current profit and loss 本期損益   T7!"gJ  
debit 借方   f;u<r?>
Z  
debt 債務   JToc ("V  
debtor 債務人   8Q%rBl.  
deed 契據   .9< i  
deferred assets 遞延資產   $H9+>Z0(  
deferred liabilities 遞延負債   Ie[8Iot?bn  
delivery 交貨   8d90B9  
delivery expense 送貨費   c<`Z[EY(t  
delivery order 出貨單   YtzB/q8I  
demand draft 即期匯票   f
<`is+"  
demand note 即期票據   j}2,|9ne  
demurrage charge 延期費   S-^R
Z"  
deposit 存款   I'_u4  
deposit slip 存款單   wIv_Z^%V  
depreciation 折舊   a1
9yw]hF5  
direct cost 直接成本   b0A*zQA_)  
direct labour 直接人工   YR2Q6}xR  
director 董事   uK:?6>H  
discount 折扣   Q!%4Iq%jr  
discount on purchase 進貨折扣   thYG1Cs  
   B}%B4&Ij