[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。   5P\>$N1p  
s{@R|5  
acceptance 承兌   Jz`jN~  
account 賬戶   ;&&<zWq3h  
accountant 會計員   ,gVVYH?qR  
accounting 會計   3_)I &RM  
accounting system 會計制度   QcL@3QC  
accounts payable 應付賬款   rS_G;}Zr  
accounts receivable 應收賬款   9s^$tgH  
accumulated profits 累積利益   t
|iNSy3  
adjusting entry ?#123;整記錄   K>DN6{hnV;  
adjustment ?#123;整   d5l42^Z  
administration expense 管理費用   /eQAGFG  
advances 預付   d$3rcH1  
advertising expense 廣告費   Ncz
4LKzt  
agency 代理   ri{*\LV*@  
agent 代理人   ;stuTj@vH  
agreement 契約   ByY2KJ7  
allotments 分配數   ]gq)%T]  
allowance 津貼   i]r(VKX  
amalgamation 合併   $XhMI;h  
amortization 攤銷   N1ipK9a  
amortized cost 應攤成本   "@&TC"YG0  
annuities 年金   !:|*!  
applied cost 已分配成本   hN2A%ds*(j  
applied expense 已分配費用   Z6zV 9hn  
applied manufacturing expense 己分配製造費用   J=^IS\m  
apportioned charge 攤派費用   !G3AD3   
appreciation 漲價   R'v~:wNTNs  
article of association 公司章程   =sYI Le[  
assessment 課稅   P~trxp=k  
assets 資產   J,?#O#j  
attorney fee 律師費   z?\it(  
audit 審計   j+_fHADq  
auditor 審計員   -'$ob~*  
average 平均數   G]>yk_#/\U  
average cost 平均成本   BTkx}KK  
bad debt 壞賬   >>7m'-k%D  
balance 餘額   5[qx5|O  
balance sheet 資產負債表   n@e|PWu  
bank account 銀行賬戶   3Z)vJC9'  
bank balance 銀行結存   9T;l*   
bank charge 銀行手續費   8-vNXvl  
bank deposit 銀行存款   6v-2(Y  
bank discount 銀行貼現   .=b)Ae c  
bank draft 銀行匯票   &_6B{Q  
bank loan 銀行借款   S1$&
 
bank overdraft 銀行透支   zQ eXN7$  
bankers acceptance 銀行承兌   o@\q6xl.  
bankruptcy 破產   -,xsUw4  
bearer 持票人   0wl31k{  
beneficiary 受益人   g60rm1b  
bequest 遺產   Qgv-QcI{  
bill 票據   dJg72?"ka  
bill of exchange 匯票   _E
ZrZB  
bill of lading 提單   c/}bx52>u  
bills discounted 貼現票據   qxwD4L`S  
bills payable 應付票據   Q_R&+@ju  
bills receivable 應收票據   T*C]:=)  
board of directors 董事會   D(S^g+rd  
bonds 債券   ;-sF%c  
bonus 紅利   b{d@:"  
book value 賬面價值   UG
9 Ha  
bookkeeper 簿記員   3m`y?Dd  
bookkeeping 簿記   l7JY`x  
branch office general ledger 支店往來賬戶   A0Hsd  
broker 經紀人   a)8M'f_z  
brought down 接前   =: =uV0jX\  
brought forward 接上頁   X6@G)68  
budget 預算   ny~~xQ"  
by-product 副產品   bc|DC,n?  
by-product sales 副產品銷售   Q|o~\h<  
capital 股本   {*PB+WGe  
capital income 資本收益   a2un[$Jq`  
capital outlay 資本支出   oW/ #/;|`  
capital stock 股本   %,*{hhfu  
capital stock certificate 股票   h|1 /Q (  
carried down 移後   5Y97?n+6  
carried forward 移下頁   :>g*!hpb  
cash 現金   `=3:*.T*  
cash account 現金賬戶   pTJJ.#$CEF  
cash in bank 存銀行現金   `H6kC$^Ofx  
cash on delivery 交貨收款   ;HeUD5Nt6F  
cash on hand 庫存現金   ZjXpMx,  
cash payment 現金支付   tcf>9YsOr  
cash purchase 現購   9rmOf Jo:  
cash sale 現沽   wg=ge]E5  
cashier 出?#123;員   L Y^pmak  
cashiers check 本票   +H~ })PeQ  
certificate of deposit 存款單折   ZK@ENfG  
certificate of indebtedness 借據   8?O6IDeW  
certified check 保付支票   G? "6[w/p  
certified public accountant 會計師   Ytnk^/Z1L  
charges 費用   xeX
Pc7JG  
charge for remittances 匯水手續費   rBZ0(XSZQ  
charter 營業執照   2 -uL  
chartered accountant 會計師   0)'^vJe  
chattles 動產   /r Hd9^Y  
check 支票   &pD6Qq {  
che stub 支票存根   -P<e-V%<  
closed account 己結清賬戶   AVA hS}*t  
closing 結算   +idj,J|  
closing entries 結賬紀錄   yb#NB)+E@  
closing stock 期末存貨   t .&YD x  
closing the book 結賬   O#E]a<N`  
columnar journal 多欄日記賬   q(J3fjY)  
combination 聯合   8`*Wl;9u  
commission 佣金   _kb $S  
commodity 商品   Bp`?inKBOd  
common stock 普通股   %_!YonRY|X  
company 公司   T^ ^o  
compensation 賠償   pN"d~Z8  
compound interest 複利   N4Z%8:"pj  
consignee 承銷人   k!K}<sX2  
consignment 寄銷   LuB-9[^<  
consignor 寄銷人   uFIr.U$V  
consolidated balance sheet 合併資產負債表   d3AOuVUf  
consolidated profit and loss account 合併損益表   geL)v7t+#  
consolidation 合併   kckWBL  
construction cost 營建成本   eEkFZx  
construction revenue 營建收入   0S0 ?\r  
contract 合同  
lUd/^u`  
control account 統制賬戶   H\7Qf8s|{  
copyright 版權   vl <W`)'  
corporation 公司   HgP9evz,0  
cost 成本   c@%:aiEl  
cost accounting 成本會計   $UAmUQg)}_  
cost of labour 勞工成本   ,25Qhz]  
cost of production 生產成本   :e5)Q=lX  
cost of manufacture 製造成本   i:wTPR  
cost of sales 銷貨成本   WUSkN;idVG  
cost price 成本價格  
SNB>  
credit 貸方   v_PhJKE  
credit note 收款通知單   'Jww}^h1  
creditor 債權人  
QXnL(z  
crossed check 橫線支票   `w1|(Sk$h  
current account 往來活期賬戶   L<encPJt  
current asset 流動資產   f:gXXigY,  
current liability 流動負債   X|)Ox ,(  
current profit and loss 本期損益   )pV5l|`  
debit 借方   ixZ w;+h  
debt 債務    ;#G)([  
debtor 債務人   w:P$S  
deed 契據   4hep1Kz%  
deferred assets 遞延資產     &y/  
deferred liabilities 遞延負債   #wL}4VN  
delivery 交貨   h\ema|  
delivery expense 送貨費   s_A<bW566F  
delivery order 出貨單   [!B($c|\  
demand draft 即期匯票   R87-L*9B^0  
demand note 即期票據   /l-lkG5  
demurrage charge 延期費   e$M \HPc  
deposit 存款   lL.3$Rp;  
deposit slip 存款單   3>Ts7 wM  
depreciation 折舊   fJ_d,4  
direct cost 直接成本   hiWfVz{~  
direct labour 直接人工   #E%0 o  
director 董事   47b=>D8  
discount 折扣   %y{#fZHc  
discount on purchase 進貨折扣   !sA[ A>  
   |X/
QSL