[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。   ,1xX`:  
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acceptance 承兌    |tK
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account 賬戶   M%(B6};J  
accountant 會計員   G$# Q:]N  
accounting 會計   QaAA@l  
accounting system 會計制度   jb0wP01R  
accounts payable 應付賬款   g.L~Z1-  
accounts receivable 應收賬款   ?= G+L0t  
accumulated profits 累積利益   0tA ~Y26  
adjusting entry ?#123;整記錄   Uh6LU5  
adjustment ?#123;整   e}@VR<h  
administration expense 管理費用   \!O3]k,r  
advances 預付   .bdp=vbA  
advertising expense 廣告費   n6AN  
agency 代理   e"=/zZH3  
agent 代理人   VT>TmfN(I  
agreement 契約   E[Xqyp!<  
allotments 分配數   p\;\hHai  
allowance 津貼   qq Vjx?bKe  
amalgamation 合併   IP?15l w  
amortization 攤銷   rcq^mPdQ  
amortized cost 應攤成本   Iax-~{B3AY  
annuities 年金   #@pgB:~lB  
applied cost 已分配成本   HgGwV;W  
applied expense 已分配費用   RIC\f_Dv  
applied manufacturing expense 己分配製造費用   a$=BX=  
apportioned charge 攤派費用   w\V1pu^6@  
appreciation 漲價   `efC4#*!!  
article of association 公司章程   ! qVuhad.  
assessment 課稅   _ MsO2A  
assets 資產   $7bLw)7  
attorney fee 律師費  
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audit 審計   V/.Na(C~  
auditor 審計員   |Do+=Gr$t@  
average 平均數   ;s*   
average cost 平均成本   i2+r#Hw#5R  
bad debt 壞賬   \eF_Xk[  
balance 餘額   >-&B#Z^,  
balance sheet 資產負債表   lF* }l  
bank account 銀行賬戶   K20,aWBq;3  
bank balance 銀行結存   }nEa9h  
bank charge 銀行手續費   ^_4e^D]P"  
bank deposit 銀行存款   y ;/T.W9!  
bank discount 銀行貼現   ]!c59%f=  
bank draft 銀行匯票   h 8%(,$*  
bank loan 銀行借款   <wH"{ G3?  
bank overdraft 銀行透支   r|MBkpc
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bankers acceptance 銀行承兌   o*k.je1  
bankruptcy 破產   lQS(\}N  
bearer 持票人   %`EyG  
beneficiary 受益人   T}}T`Ce  
bequest 遺產   ,59G6o  
bill 票據   !1b}M/Wx  
bill of exchange 匯票   I`~Giz7@  
bill of lading 提單   ] KQv]'  
bills discounted 貼現票據   u1}/SlCp  
bills payable 應付票據   40e(p/Qka  
bills receivable 應收票據   'iM#iA8  
board of directors 董事會   zAW+!C .  
bonds 債券   C6?({ QB@  
bonus 紅利   bcR";cE  
book value 賬面價值   QGCg~TV;  
bookkeeper 簿記員   > `1K0?_  
bookkeeping 簿記   +P &S0/  
branch office general ledger 支店往來賬戶   m >Rdsn~l  
broker 經紀人   A=Y A#0  
brought down 接前   U#iGR5&^3  
brought forward 接上頁   >]L
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budget 預算   sck.2-f"  
by-product 副產品   w4Uo-zr@  
by-product sales 副產品銷售   3jqV/w[-  
capital 股本   kOE\.}~4  
capital income 資本收益   Bq5-L}z  
capital outlay 資本支出   WaPuJ5;e  
capital stock 股本   bA-/"'Vp9  
capital stock certificate 股票   %A3ci[$g  
carried down 移後   1gA^Qv~?  
carried forward 移下頁   M =M~M$K  
cash 現金   q)l1tC72  
cash account 現金賬戶   .rwa=IW  
cash in bank 存銀行現金   O:]e4r,'  
cash on delivery 交貨收款   yMz dM&a!*  
cash on hand 庫存現金   4wkmgS  
cash payment 現金支付   43}uW,P  
cash purchase 現購   .iV-Y*3<  
cash sale 現沽   N79?s)l:K  
cashier 出?#123;員   ,bxGd!&{Q  
cashiers check 本票   `Hx JE"/  
certificate of deposit 存款單折   "C.cU  
certificate of indebtedness 借據   xr Zzfg  
certified check 保付支票   R0#'t+7^  
certified public accountant 會計師   *`_2uBz  
charges 費用   X:/7#fcG8  
charge for remittances 匯水手續費   Rb_%vOM  
charter 營業執照   .T1n"TfsGO  
chartered accountant 會計師   7Y%Si5  
chattles 動產   h:AB`E1  
check 支票   NY GWA4L  
che stub 支票存根   0<XxR6w  
closed account 己結清賬戶   @iU(4eX  
closing 結算   C"0vMUZ  
closing entries 結賬紀錄   6zp]SPY  
closing stock 期末存貨   ATWa/"l(H-  
closing the book 結賬   w.(?
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columnar journal 多欄日記賬   >qU5(M_&L  
combination 聯合   )zydD=,bu  
commission 佣金   #Y0ru9
  
commodity 商品   8
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common stock 普通股   aF{1V\e  
company 公司   Y6`^E  
compensation 賠償   O'{g{  
compound interest 複利   >x1yFwX}-f  
consignee 承銷人   p
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consignment 寄銷   tH(g;flO)  
consignor 寄銷人   3>6rO4,  
consolidated balance sheet 合併資產負債表   wu.>'v?y  
consolidated profit and loss account 合併損益表   zGwM# -  
consolidation 合併   /?1^&a  
construction cost 營建成本   Nwg?(h#  
construction revenue 營建收入   Os/?iGlD*E  
contract 合同   0}"'A[xE  
control account 統制賬戶   ,FwJ0V  
copyright 版權   iHT=ROL  
corporation 公司   e0M'\'J  
cost 成本   e8eNef L$  
cost accounting 成本會計   )~CNh5z6Y  
cost of labour 勞工成本   &bigLe  
cost of production 生產成本   2Z-QVwa*U  
cost of manufacture 製造成本   ]wUH*\(y  
cost of sales 銷貨成本   tpa<)\7KJ  
cost price 成本價格   b"nD5r  
credit 貸方   TSH'OW !b  
credit note 收款通知單   %us#p|Ya  
creditor 債權人   XM)  
crossed check 橫線支票   t[/APm-k~>  
current account 往來活期賬戶   _`.Q7  
current asset 流動資產   ^vJy<  
current liability 流動負債   |zJ2ZE|  
current profit and loss 本期損益   BZ,{gy7g7X  
debit 借方   /@1pm/>ZaN  
debt 債務   H LCI  
debtor 債務人   Ab8Ke|fA  
deed 契據   M
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deferred assets 遞延資產   ,hWuAu6.L  
deferred liabilities 遞延負債   "TVmxE%(  
delivery 交貨   lV9  
delivery expense 送貨費   'A9Z ((  
delivery order 出貨單   qFI19`?8 E  
demand draft 即期匯票   M[C)b\  
demand note 即期票據   AzVv-!Y  
demurrage charge 延期費   PU4-}!K  
deposit 存款   \x|8  
deposit slip 存款單   -56gg^Pnr  
depreciation 折舊   Z^J7r&\V  
direct cost 直接成本   J$d']%Dwb  
direct labour 直接人工   |-HNHUF  
director 董事   @SI,V8i  
discount 折扣   6(>,qt,9S  
discount on purchase 進貨折扣   =y=MljEX  
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