[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。   i c]f o  
){>;eky  
acceptance 承兌   `>8|  
account 賬戶   h3p 3~xq  
accountant 會計員   ?V[yw=sl04  
accounting 會計   >CPkL_@VZ=  
accounting system 會計制度   nL+* Ja  
accounts payable 應付賬款   $vy.BYFm  
accounts receivable 應收賬款   Sjr(e }*  
accumulated profits 累積利益   LTtfOcrt  
adjusting entry ?#123;整記錄   <$D)uY K  
adjustment ?#123;整   .(S,dG0P  
administration expense 管理費用   ^[%~cG  
advances 預付   xel&8 `  
advertising expense 廣告費   8`VMdo9  
agency 代理   mk4%]t"  
agent 代理人   :M3l#`4Q  
agreement 契約   r 'j VF'w  
allotments 分配數   K)Db3JIIk  
allowance 津貼   u>S&?X'a  
amalgamation 合併   wKY6[vvF  
amortization 攤銷   T"d]QYJS  
amortized cost 應攤成本   2 yP#:T/z  
annuities 年金   $
LRFG(  
applied cost 已分配成本   XY4s  
applied expense 已分配費用   9$DVG/  
applied manufacturing expense 己分配製造費用   +Kq>r|;  
apportioned charge 攤派費用   V7[qf "  
appreciation 漲價   C#I),LE|d{  
article of association 公司章程   K.z}%a  
assessment 課稅   =_yOX=g|  
assets 資產   {J0^S  
attorney fee 律師費   (`!| Uf$  
audit 審計   ?|hzAF"U  
auditor 審計員   N'`*#UI+  
average 平均數   bY>o%L
L-  
average cost 平均成本   >M1/m=a  
bad debt 壞賬   @6D<D6`  
balance 餘額   5e2mEQU>  
balance sheet 資產負債表   `z=MI66Nl  
bank account 銀行賬戶   Jx>P%>+<j  
bank balance 銀行結存   r>)\"U#  
bank charge 銀行手續費   akqXh 9g  
bank deposit 銀行存款   ;%jt;Xv9  
bank discount 銀行貼現   E>g'!  
bank draft 銀行匯票   \:=Phbn  
bank loan 銀行借款   ADBw" ? >  
bank overdraft 銀行透支   W;-Qze\D  
bankers acceptance 銀行承兌   MW$9,[  
bankruptcy 破產   d;;=s=j  
bearer 持票人   K0E;4r  
beneficiary 受益人   0Hz3nd?v  
bequest 遺產   So8P8TCK  
bill 票據   9xKFX|*$  
bill of exchange 匯票   s=q+3NTv  
bill of lading 提單   ]52_p[hZ}<  
bills discounted 貼現票據   8%|x)  
bills payable 應付票據   !J71[4t  
bills receivable 應收票據   2)8lJXM$L  
board of directors 董事會   wM&G-~9ujk  
bonds 債券   V+Tj[: ok  
bonus 紅利   LTY.i3  
book value 賬面價值   d)G-K+&B  
bookkeeper 簿記員   SUVr&S6Nk  
bookkeeping 簿記   ZE
\t{s0  
branch office general ledger 支店往來賬戶   y1'/@A1  
broker 經紀人   ~xJD3Qf  
brought down 接前   o&AUB`.9~  
brought forward 接上頁   7uDUZdJy  
budget 預算   .6"7Xxe]<  
by-product 副產品   <^~F~]wnH  
by-product sales 副產品銷售   1=D!C lcb  
capital 股本   wd]Yjr#%Ii  
capital income 資本收益   evs2dz<e
A  
capital outlay 資本支出   )5t_tP
v  
capital stock 股本   UiSc*_N"  
capital stock certificate 股票   H{XW?O^ @  
carried down 移後   }F.1j!71L  
carried forward 移下頁   2 g8PU$T  
cash 現金   hB.dqv]^  
cash account 現金賬戶   fU}w 81oe  
cash in bank 存銀行現金   Z kS*CG   
cash on delivery 交貨收款   gky_]7Av  
cash on hand 庫存現金   }n=NHHtJ  
cash payment 現金支付   fr?eOigbl  
cash purchase 現購   Qh[t##I/  
cash sale 現沽   +?<j SmGW  
cashier 出?#123;員   Kaa*;T![  
cashiers check 本票   f LW>-O73  
certificate of deposit 存款單折   96.Wfx  
certificate of indebtedness 借據   zXD@M{  
certified check 保付支票   g3Q #B7A  
certified public accountant 會計師   !+6l.`2WI  
charges 費用   8tL61x{]  
charge for remittances 匯水手續費   (NQ[AypMI  
charter 營業執照   ;H=6u  
chartered accountant 會計師   ; M(}fV]  
chattles 動產   TGNeEYr  
check 支票   J53;w:O  
che stub 支票存根   hJ<2bgQo  
closed account 己結清賬戶   [GuDMl3hC  
closing 結算   `R> O5Rv  
closing entries 結賬紀錄   HA%ye"(y8  
closing stock 期末存貨   H6O\U2+  
closing the book 結賬   O,{ (  
columnar journal 多欄日記賬   fUXp)0O  
combination 聯合   uS'ji k}  
commission 佣金   q{hq.KZ  
commodity 商品   twtDyo(\  
common stock 普通股    {5udol5?  
company 公司   xD=D *W  
compensation 賠償   Kv]6 b2HT  
compound interest 複利   K9q~Vf  
consignee 承銷人   b {5|2&=  
consignment 寄銷   `9+EhP$RS  
consignor 寄銷人   >DRs(~|V#  
consolidated balance sheet 合併資產負債表   ="DgrH  
consolidated profit and loss account 合併損益表   L@Z &v'A  
consolidation 合併   yFt7fdl2  
construction cost 營建成本   ;]Aa  
construction revenue 營建收入   Cf7\>U->  
contract 合同   /v{[Z &z  
control account 統制賬戶   n@ Ag`}  
copyright 版權    vt N5{C  
corporation 公司   ]SL&x:/-  
cost 成本   l.x }I"tf  
cost accounting 成本會計   [q&J"dt  
cost of labour 勞工成本   .y
/b$|d,  
cost of production 生產成本   DBUwf1=qj  
cost of manufacture 製造成本   ry ?2 o!  
cost of sales 銷貨成本   7gw Z9Fob  
cost price 成本價格   fhmr*E'J  
credit 貸方   .F2
nF8  
credit note 收款通知單   l 5[xJH  
creditor 債權人   v+#j>   
crossed check 橫線支票   O+?zn:  
current account 往來活期賬戶   fn OkH  
current asset 流動資產   0UJ`<Bfd  
current liability 流動負債   Q /c WV  
current profit and loss 本期損益   ugB{2oqi  
debit 借方   j6vZ{Fx;w  
debt 債務   1Q SIZoK7  
debtor 債務人   !yX<v%>_0  
deed 契據   Rda1X~-g  
deferred assets 遞延資產   p2vBj.*J  
deferred liabilities 遞延負債   k~f+LO  
delivery 交貨   %g&,]=W\N  
delivery expense 送貨費   Ye2];(M  
delivery order 出貨單   nZCpT |M5  
demand draft 即期匯票   0 '7s  
demand note 即期票據   _}@n_E  
demurrage charge 延期費   CLEG'bZa,  
deposit 存款   {*;]I?9Al  
deposit slip 存款單   Iv72;ZCh?6  
depreciation 折舊   J&:W4\ m  
direct cost 直接成本   ?d<:V.1U@  
direct labour 直接人工   cWO )QIE  
director 董事   1fW4=pF-K  
discount 折扣   x{
>Y$t]  
discount on purchase 進貨折扣   @>2rz  
   \>Rwg=Lh