[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。   I0a<%;JJW  
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acceptance 承兌   d %#b:(,  
account 賬戶   c|1&lYal;  
accountant 會計員   :L;a:xSpn=  
accounting 會計   9/;P->wy  
accounting system 會計制度   X7wKy(g  
accounts payable 應付賬款   nOz.G"  
accounts receivable 應收賬款   ;$tSb ~K+  
accumulated profits 累積利益   NCx%L-GPi  
adjusting entry ?#123;整記錄   +M
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adjustment ?#123;整   G9:l'\  
administration expense 管理費用   *4Izy14e  
advances 預付   f9;(C4+  
advertising expense 廣告費   gO^gxJ'0t  
agency 代理   3Y~>qGQwh  
agent 代理人   p^_yU_  
agreement 契約   0LKRN|@  
allotments 分配數   %#}Zy   
allowance 津貼   ^I)N. 5  
amalgamation 合併   f9\X>zzB2|  
amortization 攤銷   X$pJ :M{F$  
amortized cost 應攤成本   N!|wo:  
annuities 年金   IMfqiH)  
applied cost 已分配成本  
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applied expense 已分配費用    ][]  
applied manufacturing expense 己分配製造費用   rt|7h>RQ  
apportioned charge 攤派費用   QwJyY{O`  
appreciation 漲價   Bw{I;rW{2  
article of association 公司章程   h-D}'R  
assessment 課稅   (M ~e
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assets 資產   MxGW(p  
attorney fee 律師費   p"Z-6m~  
audit 審計   yOg+iFTr  
auditor 審計員   l
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average 平均數   pBPl6%C.X-  
average cost 平均成本   6(e>P)  
bad debt 壞賬   So 5N5,u@=  
balance 餘額   A={UL  
balance sheet 資產負債表   ~WN:DXn  
bank account 銀行賬戶   d'I"jZ  
bank balance 銀行結存   Qdp)cT  
bank charge 銀行手續費   $2el&I  
bank deposit 銀行存款   wuqJr:q*#  
bank discount 銀行貼現   0C*7K?/  
bank draft 銀行匯票   BRYHX.}h\A  
bank loan 銀行借款   \r>6`-cs]  
bank overdraft 銀行透支   hiw|2Y&`  
bankers acceptance 銀行承兌   pXK^Y'2C!  
bankruptcy 破產   Pco'l#:  
bearer 持票人   BV+ Bk+  
beneficiary 受益人   c{LO6dNg\z  
bequest 遺產   PJ'E/C)i  
bill 票據   ~| 6[j<ziL  
bill of exchange 匯票   lUiL\~Gq  
bill of lading 提單   PAOJ\U  
bills discounted 貼現票據   *r % c  
bills payable 應付票據   0nD/;\OU  
bills receivable 應收票據   -FlzEZ  
board of directors 董事會   wg]LVW}  
bonds 債券   I15{)o(8$  
bonus 紅利   @{pLk4E  
book value 賬面價值   uc"P3,M  
bookkeeper 簿記員   ,<p}o\ 6  
bookkeeping 簿記   CC^'@~)?  
branch office general ledger 支店往來賬戶   q8Z<{#oXu  
broker 經紀人   yEj^=pw  
brought down 接前   '-/xyAzS  
brought forward 接上頁   {T Ug.%u  
budget 預算   Gm.]sE?.  
by-product 副產品   w(TJ*::T  
by-product sales 副產品銷售   NL0n009"c$  
capital 股本   AlW66YAuQ  
capital income 資本收益   v2;`f+  
capital outlay 資本支出   Oh\<VvZuN  
capital stock 股本   =k:,qft2  
capital stock certificate 股票   ^B2 -)  
carried down 移後    ?_"ik[w}  
carried forward 移下頁   f
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cash 現金   3K/MvNI>  
cash account 現金賬戶   B i<Q=x'Z;  
cash in bank 存銀行現金   Wh2tNyS  
cash on delivery 交貨收款   Sw^u3  
cash on hand 庫存現金   ">jj  
cash payment 現金支付   'D"C4;
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cash purchase 現購   2oRg 2R}  
cash sale 現沽   fCobzDy  
cashier 出?#123;員   A4<Uu~  
cashiers check 本票   ^J8lBLqe  
certificate of deposit 存款單折   qXtC^n@x  
certificate of indebtedness 借據   p >t#@Eu|  
certified check 保付支票   ;Nj7qt  
certified public accountant 會計師   WYYa/,{9.  
charges 費用   =;&yd';k  
charge for remittances 匯水手續費   KX7>^Bt&k  
charter 營業執照   tWa)_y  
chartered accountant 會計師   g5QZ0Qk
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chattles 動產   } c}_<#I  
check 支票   =j*$ |X3W  
che stub 支票存根   zb<6
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closed account 己結清賬戶   W+X6@/BO  
closing 結算    *m,k(/>  
closing entries 結賬紀錄   6s/&BR  
closing stock 期末存貨   {"QNJq#:  
closing the book 結賬   mh[75(  
columnar journal 多欄日記賬   ;^I*J:]  
combination 聯合   %vhnl'  
commission 佣金   MsGM5(r:b  
commodity 商品   I4q9|'-yx  
common stock 普通股   |3[Wa^U5  
company 公司   YCM]VDx4u1  
compensation 賠償   Z>Wg*sZy)  
compound interest 複利   bNNr]h8y-  
consignee 承銷人   $LFYoo
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consignment 寄銷   }$Tl ?BRpU  
consignor 寄銷人   `Kr,>sEAM  
consolidated balance sheet 合併資產負債表   D(RTV
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consolidated profit and loss account 合併損益表   5BKt1%Pg  
consolidation 合併   aV|hCN~  
construction cost 營建成本   {Um)15K  
construction revenue 營建收入   tL) t"  i  
contract 合同   O-I[igNl  
control account 統制賬戶   v,{yU\)  
copyright 版權   nV:LqF=  
corporation 公司   $m
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cost 成本   5r8<7g:>C  
cost accounting 成本會計   pd;br8yE$@  
cost of labour 勞工成本   ,N[7/kT|  
cost of production 生產成本   {~sDYRX  
cost of manufacture 製造成本   giIWGa.a+  
cost of sales 銷貨成本   b+6\JE^Mz  
cost price 成本價格   E5xzy/ZQ  
credit 貸方   FrYqaP  
credit note 收款通知單   W!&'p
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creditor 債權人   48qV>Gwf  
crossed check 橫線支票   N<|Nwq:NN  
current account 往來活期賬戶   cy3B({PLy  
current asset 流動資產   s<_)$}  
current liability 流動負債   K]0:?h;%Ld  
current profit and loss 本期損益   ,J>5:ht(6  
debit 借方   X+S9{X#Cm  
debt 債務  
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debtor 債務人   pd7NF-KD  
deed 契據    L0@SCt  
deferred assets 遞延資產   *ikc]wQr$  
deferred liabilities 遞延負債   f Tl<p&b  
delivery 交貨   zN@} #Hk  
delivery expense 送貨費   

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delivery order 出貨單   \r,Q1n?7  
demand draft 即期匯票   S=nzw-(I  
demand note 即期票據   Hp|_6hO 2  
demurrage charge 延期費   #+5pgD2C  
deposit 存款   /[)qEl2]K  
deposit slip 存款單   JS
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depreciation 折舊   O0No'LVu  
direct cost 直接成本   3]UUG  
direct labour 直接人工   W"'iIh)z `  
director 董事  
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discount 折扣   hn=[1<#^(  
discount on purchase 進貨折扣   Boz@bl mCB  
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