[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。   +Sk;  
|s :b9sfA  
acceptance 承兌   5QU7!jbI  
account 賬戶   >Liv].  
accountant 會計員   0[g8  
accounting 會計   `#hdb=3  
accounting system 會計制度   zFh JLH*C  
accounts payable 應付賬款   I ;N)jj`b  
accounts receivable 應收賬款   /"+n{*9  
accumulated profits 累積利益   !L"3Otd  
adjusting entry ?#123;整記錄   T_O\L[]p*  
adjustment ?#123;整   ~HD:Y7  
administration expense 管理費用   |?0Cm|?  
advances 預付  
? &ew$%  
advertising expense 廣告費   EoqUFa,  
agency 代理   r# 5))q-  
agent 代理人   <l(6$~(-u  
agreement 契約   Z[ }0K3,5  
allotments 分配數   w `6qT3v  
allowance 津貼   mXT{)pU  
amalgamation 合併   Q+E%"`3V4l  
amortization 攤銷   nmp(%;<exN  
amortized cost 應攤成本   VL"!.^'c  
annuities 年金   ,9gyHQ~  
applied cost 已分配成本   IC>OxYg*  
applied expense 已分配費用   k2l(!0o|;  
applied manufacturing expense 己分配製造費用   A.m#wY8  
apportioned charge 攤派費用   1 ry:Z2  
appreciation 漲價   -J4?Km  
article of association 公司章程   a9qB8/Gg[  
assessment 課稅   O.e^?ysp/  
assets 資產   8'?V5.6?|~  
attorney fee 律師費   iy Zs:4jkc  
audit 審計   Asicf{HaX  
auditor 審計員   g<O*4 ]=  
average 平均數   u^SXg dj  
average cost 平均成本   Ia$&SS)K  
bad debt 壞賬   KHKf+^uu  
balance 餘額   N7k<q=r-  
balance sheet 資產負債表   w~QUG^0Fx  
bank account 銀行賬戶   oqHI `Tu  
bank balance 銀行結存   hN$6Kx>{  
bank charge 銀行手續費   w}^z1n  
bank deposit 銀行存款   .Y[sQO~%  
bank discount 銀行貼現   #>dfP"}&,  
bank draft 銀行匯票   9'C k
V[  
bank loan 銀行借款   jftoqK- p  
bank overdraft 銀行透支   &}31q`  
bankers acceptance 銀行承兌   RekTWIspT/  
bankruptcy 破產   LF?83P,UJ#  
bearer 持票人   gUzCDB^.:  
beneficiary 受益人   2628
c`  
bequest 遺產   8;/`uB:zV  
bill 票據   6T0E'kv S  
bill of exchange 匯票   1$ez}k,  
bill of lading 提單   v;AMx-_
WH  
bills discounted 貼現票據   n! ~mdI&  
bills payable 應付票據   sF
^3KJ |  
bills receivable 應收票據   \^vf`-uG  
board of directors 董事會   U8kH'OD  
bonds 債券   Fy5xIRyI\F  
bonus 紅利   1[o] u:m9U  
book value 賬面價值   (nfra,'  
bookkeeper 簿記員   2KMLpO&De  
bookkeeping 簿記   u{xjFx-  
branch office general ledger 支店往來賬戶   .g_ BKeU  
broker 經紀人   {ecmOxKP}  
brought down 接前   x&7%U  
brought forward 接上頁   T
DXLxoC?  
budget 預算   IO~d.Ra  
by-product 副產品   `W< 7.  
by-product sales 副產品銷售   GJW+'-f  
capital 股本   -~ytk=  
capital income 資本收益   4thLK8/c5g  
capital outlay 資本支出   FCTz>N^p  
capital stock 股本   :Jwc'y-]  
capital stock certificate 股票   Ac!,#Fq  
carried down 移後   jC>l<d_  
carried forward 移下頁   =(b;Cow  
cash 現金   /-JBzU$  
cash account 現金賬戶   ]uO8  
cash in bank 存銀行現金   |9ro&KA  
cash on delivery 交貨收款   5f2ah4 g  
cash on hand 庫存現金   X
H&Fn+  
cash payment 現金支付   1xg^;3m
2  
cash purchase 現購   ;xaOv e;9  
cash sale 現沽   FU/yJy  
cashier 出?#123;員   68?oV)fE  
cashiers check 本票   j%Mz;m4y  
certificate of deposit 存款單折    ::Y  
certificate of indebtedness 借據   j J
6Yz  
certified check 保付支票   +hL+3`TD#H  
certified public accountant 會計師   2P`QS@v0a=  
charges 費用   dP[l$/  
charge for remittances 匯水手續費   [?$ZB),L8  
charter 營業執照   q/-8sO}q  
chartered accountant 會計師   x"h0Fe?J  
chattles 動產   G4->7n N  
check 支票   |E$Jt-'  
che stub 支票存根   cn #JO^8  
closed account 己結清賬戶   uP/PVoKQ  
closing 結算   ?F'gh4  
closing entries 結賬紀錄   CZyOAoc<  
closing stock 期末存貨   ^~}|X%q3  
closing the book 結賬   gv$6\1  
columnar journal 多欄日記賬   /l_$1<c  
combination 聯合   nB2AmS  
commission 佣金   z5I HcZ  
commodity 商品   T677d.zaT  
common stock 普通股   vf(8*}'!Q  
company 公司   S@]7   
compensation 賠償   {n }6  
compound interest 複利   -C.x;@!k  
consignee 承銷人   :"? boA#L  
consignment 寄銷   ?PORPv#
 
consignor 寄銷人   <cG .V|B  
consolidated balance sheet 合併資產負債表   bf2R15|t5`  
consolidated profit and loss account 合併損益表   vr56 f1  
consolidation 合併   Q#xeu  
construction cost 營建成本   %||}WT-wv  
construction revenue 營建收入   (.\GI D+i  
contract 合同   ) ?rJKr[`  
control account 統制賬戶   b3}928!D-@  
copyright 版權   J
PL8fX-w  
corporation 公司   k^ AI7H  
cost 成本   0L10GJ"(  
cost accounting 成本會計   G|FF  
cost of labour 勞工成本   L;30 &a  
cost of production 生產成本   {Pm^G^EP  
cost of manufacture 製造成本   HH+R47%*  
cost of sales 銷貨成本   Pm; /Ua  
cost price 成本價格   Jhu<^pjs  
credit 貸方   ,t5X'sY L  
credit note 收款通知單   ~d6 _  
creditor 債權人   RL/~E xYC  
crossed check 橫線支票   ]4SnOSV?S  
current account 往來活期賬戶   l=*^FK]L`  
current asset 流動資產   K;;Q*NN-  
current liability 流動負債   eCdx(4(\a  
current profit and loss 本期損益   ;AKtbS;H  
debit 借方   n m(yFX?=  
debt 債務   _ b}\h,Ky  
debtor 債務人   Gx fw!aF~  
deed 契據   1) V,>)Ak  
deferred assets 遞延資產   hkSpG{;7  
deferred liabilities 遞延負債   ;SkC[;`J  
delivery 交貨   0(#HMBE
8  
delivery expense 送貨費   B'6^E#9  
delivery order 出貨單   Pi::cf>3  
demand draft 即期匯票   +(3"XYh  
demand note 即期票據   06*R)siC  
demurrage charge 延期費   ~J!a?]  
deposit 存款   Us.yKAHPV  
deposit slip 存款單   ;>[).fX>/  
depreciation 折舊   j~c7nWfX  
direct cost 直接成本   P$_Y:XI !  
direct labour 直接人工   `*PVFm>  
director 董事   d}tn/Eu?B  
discount 折扣   I$0`U;Xd  
discount on purchase 進貨折扣   {OP-9P=p  
   t+Mr1e