[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。   QM2Y?."#  
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acceptance 承兌   9W:oo:dK F  
account 賬戶   D*6v.`]X  
accountant 會計員   1 !bODd  
accounting 會計   6v(}<2~  
accounting system 會計制度   KtchKpv  
accounts payable 應付賬款   QG*=N {%5  
accounts receivable 應收賬款   -=iGl5P?  
accumulated profits 累積利益   9u n]}7^  
adjusting entry ?#123;整記錄   K*&M:u6E  
adjustment ?#123;整   {a\O7$A\F  
administration expense 管理費用   |iKk'Rta4  
advances 預付   I|9(*tq)  
advertising expense 廣告費   7yD=~l\Bbs  
agency 代理   +~?ze,Di  
agent 代理人   f uQbDb&  
agreement 契約   <`k\kZM  
allotments 分配數   T$T:~8tK3  
allowance 津貼   J(JsfU4  
amalgamation 合併   /ts=DxCC;  
amortization 攤銷   .<
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amortized cost 應攤成本   3XF.$=@  
annuities 年金   t~ruP',~\  
applied cost 已分配成本   {STOWuY  
applied expense 已分配費用   _x &;Fa%  
applied manufacturing expense 己分配製造費用   zs e<b/G1G  
apportioned charge 攤派費用   xI}o8GKQq  
appreciation 漲價   o(w!x!["  
article of association 公司章程   3:@2gp!tq  
assessment 課稅   :,gnOfV=  
assets 資產   c[\ :^w^I6  
attorney fee 律師費   F-[zuYGp  
audit 審計    UhN16|x  
auditor 審計員   ^!^6 |[  
average 平均數   QEKSbxL\W  
average cost 平均成本   &IsQgS7R  
bad debt 壞賬   I$/*Pt];  
balance 餘額   /_<`#?5T(
 
balance sheet 資產負債表   B!-hcn]y  
bank account 銀行賬戶   DX GClH  
bank balance 銀行結存    %Xs3Lz  
bank charge 銀行手續費   ~,+n_KST;  
bank deposit 銀行存款   E .^5N~.  
bank discount 銀行貼現   WA}<Zme3[  
bank draft 銀行匯票   DP\s-JpI[  
bank loan 銀行借款   2w\$}'  
bank overdraft 銀行透支   D,q=?~  
bankers acceptance 銀行承兌   jXA!9_L7  
bankruptcy 破產   Mx<z34(T  
bearer 持票人   ie|I*;#  
beneficiary 受益人   arJ4^ d  
bequest 遺產   j(^ot001%v  
bill 票據   2gz}]_  
bill of exchange 匯票   +13h*  
bill of lading 提單   ,<?iL~> %  
bills discounted 貼現票據   \$:KfN>WY  
bills payable 應付票據    *z[G+JX  
bills receivable 應收票據   [M>Md-pj  
board of directors 董事會   7jvy]5y8&~  
bonds 債券   L[ l?}\  
bonus 紅利   6BM[RL?T  
book value 賬面價值   j,%@%upM  
bookkeeper 簿記員   r@N 0 %JZZ  
bookkeeping 簿記   _svEPH U  
branch office general ledger 支店往來賬戶   M S 3?#b  
broker 經紀人   r_C|gfIP  
brought down 接前   zRTR  
brought forward 接上頁   F*V<L   
budget 預算   Yhdt"@;..  
by-product 副產品   ~3byAL  
by-product sales 副產品銷售   r@C2zF7  
capital 股本   &y` MDyXz  
capital income 資本收益   dxqVZksg(9  
capital outlay 資本支出   HScj  
capital stock 股本   VBc[(8o  
capital stock certificate 股票   v *Tliw`-U  
carried down 移後   we'<Y  
carried forward 移下頁   +mRFHZG  
cash 現金   W:Rs 0O  
cash account 現金賬戶   !iKR~&UpAL  
cash in bank 存銀行現金   NGYliP,.6  
cash on delivery 交貨收款   !0ly1T 9  
cash on hand 庫存現金  
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cash payment 現金支付   0kN;S SX!  
cash purchase 現購   tX;00g;U.  
cash sale 現沽   e$F]t*)Xa  
cashier 出?#123;員   n8(B%KF  
cashiers check 本票   JFax
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certificate of deposit 存款單折   Gvo(iOU  
certificate of indebtedness 借據   .DSn H6O  
certified check 保付支票   9hAS#|vK  
certified public accountant 會計師   2E3?0DL",  
charges 費用   QtnM(m  
charge for remittances 匯水手續費  
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charter 營業執照   8|5Gv  
chartered accountant 會計師   GX7 eRqz>  
chattles 動產   8<yV  
check 支票   xTJSr2f  
che stub 支票存根   CGd[3}"  
closed account 己結清賬戶   U0h)pdo  
closing 結算   H~?*KcZ 0\  
closing entries 結賬紀錄   ;]gsJ9FK<  
closing stock 期末存貨   rL%]S&M9  
closing the book 結賬   FDF3zzP0  
columnar journal 多欄日記賬   Mhb '^\px  
combination 聯合   ASKAgU"h  
commission 佣金   bkr~13S{+  
commodity 商品   ]pOYVf *$  
common stock 普通股   smfG,TI  
company 公司   ?iPZsV  
compensation 賠償   5)d,G 9  
compound interest 複利   'v\1:zi  
consignee 承銷人   ,7^d9v3t  
consignment 寄銷   t} *l?$`  
consignor 寄銷人   ,DQGv_  
consolidated balance sheet 合併資產負債表   (s}Rj)V[^  
consolidated profit and loss account 合併損益表   yhcNE8mkQ/  
consolidation 合併   {{V;:+62  
construction cost 營建成本   6R1wn& 8  
construction revenue 營建收入   .
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contract 合同   35Ai;mU'  
control account 統制賬戶   z5XYpi_;[  
copyright 版權   ydwK!j0y  
corporation 公司   zmrQf/y{R  
cost 成本   6=ZRn gQ  
cost accounting 成本會計   P0%N Q1bn  
cost of labour 勞工成本   Ur'9bl{5  
cost of production 生產成本   ) -bD2YA{  
cost of manufacture 製造成本   fL ~1  
cost of sales 銷貨成本  
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cost price 成本價格   w^06z,  
credit 貸方   oL
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credit note 收款通知單   e>L5.~i  
creditor 債權人   LP.HS'M~u  
crossed check 橫線支票   PD6MyW05%9  
current account 往來活期賬戶   iYk':iv}S  
current asset 流動資產   WGH%92  
current liability 流動負債   y;Qy"-)qb  
current profit and loss 本期損益   8[8|*8xqs  
debit 借方   @v>l[6]>^  
debt 債務   <Q2u)m'  
debtor 債務人   H@K#|A=a  
deed 契據   S5uJX#*;  
deferred assets 遞延資產   uQH%.A  
deferred liabilities 遞延負債   To3^L_v"
 
delivery 交貨   z%OuI 8"'  
delivery expense 送貨費   /8f>':zUb  
delivery order 出貨單   (C,e6r Y  
demand draft 即期匯票   >%-Hj6%  
demand note 即期票據   T"n{WmVQ  
demurrage charge 延期費   nN>J*02(  
deposit 存款   hHcJN
 
deposit slip 存款單   Z}|TW~J=  
depreciation 折舊   dZPW2yf  
direct cost 直接成本   3\;v5D:  
direct labour 直接人工   ARPKzF`Wq  
director 董事   %1Yz'AiW[  
discount 折扣   z8IPhE@  
discount on purchase 進貨折扣   ZAMeq P
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