[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。   1$^r@rP  
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acceptance 承兌   ]@~%i=.7  
account 賬戶   eU.C<Tv:8  
accountant 會計員   . g- HB'  
accounting 會計   @LSX@V   
accounting system 會計制度   qyh]v[  
accounts payable 應付賬款   U l3xeu  
accounts receivable 應收賬款   1H-~+lf  
accumulated profits 累積利益   Ggy?5N7P  
adjusting entry ?#123;整記錄   "'/+}xM"5  
adjustment ?#123;整   #w8.aNU+]  
administration expense 管理費用   BK wo2=m~  
advances 預付   Aj
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advertising expense 廣告費   OX?E3 <8`  
agency 代理   b5ul|p  
agent 代理人   TI\EkKu"  
agreement 契約   ?{xD{f$  
allotments 分配數   s(e1kk}"  
allowance 津貼   JIqg[Mao  
amalgamation 合併   `?f<hIJoz  
amortization 攤銷   #K iqV6E  
amortized cost 應攤成本   (y1S*_D  
annuities 年金   87m`K Str7  
applied cost 已分配成本   \HQ.Pwr 6  
applied expense 已分配費用   F?ps? e  
applied manufacturing expense 己分配製造費用  
QL2 `X2  
apportioned charge 攤派費用   w, _LC)9  
appreciation 漲價   7xR:\FBa^  
article of association 公司章程   s,l*=<  
assessment 課稅   R<%{I)  
assets 資產   NG
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attorney fee 律師費   _>r(T4}]  
audit 審計   t:xTmK&vt  
auditor 審計員   O^ 5C  
average 平均數   Ndyo)11z
 
average cost 平均成本   -Owb@
Nw  
bad debt 壞賬   MBnxF^c&P  
balance 餘額   \Co Z+  
balance sheet 資產負債表   p["pGsf  
bank account 銀行賬戶   _H-Fm$Q  
bank balance 銀行結存   [Z&<# -  
bank charge 銀行手續費    *I}_g4  
bank deposit 銀行存款   k_?~@G[I  
bank discount 銀行貼現   pbIVj3-lY  
bank draft 銀行匯票   [fELf(;(  
bank loan 銀行借款   0-57_"
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bank overdraft 銀行透支   L$@+'Qn@:  
bankers acceptance 銀行承兌   8*|*@  
bankruptcy 破產   >%slzr  
bearer 持票人   .9Dncsnf,`  
beneficiary 受益人   $ f||!g  
bequest 遺產   fzAkUv
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bill 票據   $BG]is,&5  
bill of exchange 匯票   4Lz[bI  
bill of lading 提單   1/6}E]-F  
bills discounted 貼現票據   " RIt  
bills payable 應付票據   =kzHZc  
bills receivable 應收票據   NRspi_&4J  
board of directors 董事會   " BLJh)i  
bonds 債券   hzpl;Mj  
bonus 紅利   ;ZMIYFXRqh  
book value 賬面價值   I|;C}lfp  
bookkeeper 簿記員   K4I/a#S'@6  
bookkeeping 簿記   I]3!M`IMG  
branch office general ledger 支店往來賬戶   ;Cjj_9e,:  
broker 經紀人   DJqJ6z:'  
brought down 接前   h##U=`x3  
brought forward 接上頁   ^upd:q  
budget 預算   @x;(yqOb  
by-product 副產品   {<#b@=G  
by-product sales 副產品銷售   8-cuaa  
capital 股本   0kw)-)
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capital income 資本收益   09{s'  
capital outlay 資本支出   +At0V(  
capital stock 股本   n-,mC/4  
capital stock certificate 股票   {M=*>P]E  
carried down 移後   v yt|x5  
carried forward 移下頁   OKk"S_`  
cash 現金   tCA0H\';  
cash account 現金賬戶   Uv~|Xj4.  
cash in bank 存銀行現金   4$U^)\06W  
cash on delivery 交貨收款   ml!c0<  
cash on hand 庫存現金   &5G@YQD1e  
cash payment 現金支付   8@RJ>  
cash purchase 現購   @2hOy@V  
cash sale 現沽   0F%?<: &  
cashier 出?#123;員   WLta{A?  
cashiers check 本票   ou`KkY||  
certificate of deposit 存款單折   8U7dd[  
certificate of indebtedness 借據  
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certified check 保付支票   "5?1S-Vl  
certified public accountant 會計師   02,.UqCz  
charges 費用   ug;~dhe~  
charge for remittances 匯水手續費   w@n}DCFt  
charter 營業執照   #7}YSfm^6  
chartered accountant 會計師   iOL/u)   
chattles 動產   zJ:%iL@  
check 支票   z2! 4w +2  
che stub 支票存根   wm9wnAy  
closed account 己結清賬戶   Tks"GlE*D  
closing 結算   IYH 4@v/#  
closing entries 結賬紀錄   8HHR  
closing stock 期末存貨   nHp(,'R/  
closing the book 結賬   Ttp%U8-LJR  
columnar journal 多欄日記賬   EWv[Sp  
combination 聯合   ?{5}3abB`  
commission 佣金   ~[~#PO  
commodity 商品   nV`W0r(f'  
common stock 普通股   u,N<U t  
company 公司   " SP6o  
compensation 賠償   b)E<b{'W  
compound interest 複利   b):aqRwP  
consignee 承銷人   Cb.M  
consignment 寄銷   {vZAOz7#  
consignor 寄銷人   9\=SG"e(  
consolidated balance sheet 合併資產負債表   wjgFe]  
consolidated profit and loss account 合併損益表   BMV\@Sg  
consolidation 合併   9wO2`e )  
construction cost 營建成本   *X}2  
construction revenue 營建收入   f/4DFs{  
contract 合同   >.G#\w  
control account 統制賬戶   4Tx.|  
copyright 版權   S2W@;XvV  
corporation 公司   gr{*wYL  
cost 成本   tDfHO1pS  
cost accounting 成本會計   {Ve`VV5E  
cost of labour 勞工成本   h^''ue"  
cost of production 生產成本   I:YgK
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cost of manufacture 製造成本   #v9+9X`1L  
cost of sales 銷貨成本   >m{>0k(^`  
cost price 成本價格   'T3xZ?*q=  
credit 貸方   } j;es(~D  
credit note 收款通知單   Nw-U*y  
creditor 債權人   >&F:/   
crossed check 橫線支票   ~ tN/  
current account 往來活期賬戶   DZEq(>mn  
current asset 流動資產   m| 7v76(  
current liability 流動負債   NLxR6O4}8  
current profit and loss 本期損益   `0!%jz=  
debit 借方   ,q{~lf-  
debt 債務   (NJ.\m  
debtor 債務人   x-4d VKE*z  
deed 契據   { 9\/aXPS  
deferred assets 遞延資產   }n'W0Sa  
deferred liabilities 遞延負債   _9Rj,  
delivery 交貨   Rtl1eJ-  
delivery expense 送貨費   crSqbL  
delivery order 出貨單   &fU48n1Uh  
demand draft 即期匯票   S;%k?O7v  
demand note 即期票據   @l5GBsLK  
demurrage charge 延期費   kf9]nIo  
deposit 存款   sb?!U"v.'  
deposit slip 存款單   aH8]$e8_,\  
depreciation 折舊   t}OzF cyqN  
direct cost 直接成本   =wD&hDn4  
direct labour 直接人工   TgJ6O,0  
director 董事   +V[;DOlll  
discount 折扣   wqJl[~O$  
discount on purchase 進貨折扣   W`TSR?4~t?  
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