[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。   %N fpEo  
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acceptance 承兌   YI,t{Wy  
account 賬戶   Z/ jmi  
accountant 會計員   WGUw`sc\  
accounting 會計   rz k;Q@1  
accounting system 會計制度   F=1 #qo<?  
accounts payable 應付賬款   ;(Ug]U%3_  
accounts receivable 應收賬款   Hxgc9Fis  
accumulated profits 累積利益   7_76X)gIV  
adjusting entry ?#123;整記錄   .7gh2K  
adjustment ?#123;整   /YHO"4Z  
administration expense 管理費用   o9"?z  
advances 預付   bHv"
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advertising expense 廣告費   `Y4Kw  
agency 代理   kexV~Q  
agent 代理人   A?!RF7v  
agreement 契約   k)S1Zs~G  
allotments 分配數   $KGMAg/H  
allowance 津貼   j_N<aX  
amalgamation 合併   &TQ~!ZMOR"  
amortization 攤銷   f ?)7MR=  
amortized cost 應攤成本   F
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annuities 年金   6Uk+a=Ar  
applied cost 已分配成本   [B) !  
applied expense 已分配費用   |;wc8 ;  
applied manufacturing expense 己分配製造費用   2WFZ6  
apportioned charge 攤派費用   :#^qn|{e  
appreciation 漲價  
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article of association 公司章程   P{6$".kIY  
assessment 課稅   X%IqZ{{  
assets 資產   bN zb#P#hP  
attorney fee 律師費   )PP yJ@M  
audit 審計    c2M  
auditor 審計員   +?o!"SJ  
average 平均數   Nb&j?./  
average cost 平均成本   
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bad debt 壞賬   pS ](Emn`.  
balance 餘額   e>Z&0lV:  
balance sheet 資產負債表   T3{~f  
bank account 銀行賬戶   aX;>XL4  
bank balance 銀行結存   .k]`z>
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bank charge 銀行手續費   \~E?;q!  
bank deposit 銀行存款   'lA}E  
bank discount 銀行貼現   CE`]
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bank draft 銀行匯票   xyk% \&"7  
bank loan 銀行借款   W4^zKnH  
bank overdraft 銀行透支   c.IUqin  
bankers acceptance 銀行承兌   fe/;U=te  
bankruptcy 破產   OVi<d  
bearer 持票人   G^k'sgy.  
beneficiary 受益人   <.n,:ir  
bequest 遺產   : x&R'wX-  
bill 票據   t2(X  
bill of exchange 匯票   :C} I6v=  
bill of lading 提單   2lpPN [~d  
bills discounted 貼現票據   H}F UgA;  
bills payable 應付票據   /f1]U LmC:  
bills receivable 應收票據   {kk%_q  
board of directors 董事會   T(?w}i  
bonds 債券   cj>UxU][eS  
bonus 紅利   QX<n^W  
book value 賬面價值   {fACfSW6  
bookkeeper 簿記員   2j%=o?me^p  
bookkeeping 簿記   &S{r;N5u  
branch office general ledger 支店往來賬戶   1]Xx{j<  
broker 經紀人   >fXtu:C-!J  
brought down 接前   B.r^'>jQ  
brought forward 接上頁   MRt" #CO  
budget 預算   =m2_:&@0x  
by-product 副產品   vYV!8o.I  
by-product sales 副產品銷售   }g/u.@E  
capital 股本   b_~XTWP$l  
capital income 資本收益   LRu,_2"  
capital outlay 資本支出   tVAo o-%  
capital stock 股本   E,6|-V;?  
capital stock certificate 股票   Z8$B gP  
carried down 移後   _gqqPny4$  
carried forward 移下頁   U_*,XLU  
cash 現金   toPbFU'  
cash account 現金賬戶   ]M*`Y[5"  
cash in bank 存銀行現金   (&SU)Uvu  
cash on delivery 交貨收款   =l43RawAmu  
cash on hand 庫存現金   %jjPs.  
cash payment 現金支付   9?,i+\)qK@  
cash purchase 現購   + kKanm[!v  
cash sale 現沽   e n~m)r3&  
cashier 出?#123;員   BwWSztJ+B  
cashiers check 本票   IQO|)53)  
certificate of deposit 存款單折   ,<%uG6/",g  
certificate of indebtedness 借據   66pjWS {X  
certified check 保付支票   \PxT47[@e  
certified public accountant 會計師   gvR]"h  
charges 費用    b M1\z  
charge for remittances 匯水手續費   6U !P8q  
charter 營業執照   ^_ch%3}Im  
chartered accountant 會計師   %cSx`^`6j  
chattles 動產   k4V3.i!E  
check 支票   _l7_!Il_  
che stub 支票存根   >*{k~Y-G  
closed account 己結清賬戶   5FR#CQ  
closing 結算   &K0b3AWc  
closing entries 結賬紀錄   GmR3 a  
closing stock 期末存貨   J~5V7B  
closing the book 結賬   =\.*CY|;N  
columnar journal 多欄日記賬   1GK.:s6.f  
combination 聯合   5bt>MoKxv
 
commission 佣金   _ACN  
commodity 商品   I0zx'x)F  
common stock 普通股   kZG.Id  
company 公司   nv_vFK  
compensation 賠償   $!*>5".A  
compound interest 複利   !Sn|!:N4  
consignee 承銷人   Z >`\$1CI  
consignment 寄銷   FJZ'P;3  
consignor 寄銷人   E_=F'sP?  
consolidated balance sheet 合併資產負債表   E\!X$  
consolidated profit and loss account 合併損益表   6HK1?  
consolidation 合併   V,rc&97  
construction cost 營建成本   S&}7XjY  
construction revenue 營建收入   G
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contract 合同   [cnuK  
control account 統制賬戶   eY :"\c3  
copyright 版權   .+1I>L  
corporation 公司   eI:[o  
cost 成本   ka CN^yQ  
cost accounting 成本會計   Eto"B"  
cost of labour 勞工成本   G~1;_'  
cost of production 生產成本   X\Bl? F   
cost of manufacture 製造成本   INr1bAe$  
cost of sales 銷貨成本   'UsR/h5T  
cost price 成本價格   1.+O2qB  
credit 貸方   ] x)>q  
credit note 收款通知單   1]:,Xa+|S  
creditor 債權人   eP]y\S*
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crossed check 橫線支票   #S?^?3d  
current account 往來活期賬戶   N] sbI)Z@  
current asset 流動資產   gttsxOgktH  
current liability 流動負債   :o!Kz`J  
current profit and loss 本期損益   A:(|"<lA  
debit 借方   z)C}}NH*!@  
debt 債務   ,pD sU@  
debtor 債務人   "a[;{s{{.  
deed 契據   ="$w8iRU  
deferred assets 遞延資產   FXBmatBck  
deferred liabilities 遞延負債   68z#9}  
delivery 交貨   Nx.9)MjI  
delivery expense 送貨費   \
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delivery order 出貨單   /=;,lC  
demand draft 即期匯票   $^fF}y6N  
demand note 即期票據   {'4#{zmp  
demurrage charge 延期費   }oZ8esZU2  
deposit 存款   anW['!T9{s  
deposit slip 存款單   Hy3J2p9.  
depreciation 折舊   W5Z -s.o  
direct cost 直接成本   nZB~l=  
direct labour 直接人工   I]eeV+U8W  
director 董事   6HCg<_j]  
discount 折扣   G K~A,Miqk  
discount on purchase 進貨折扣   $Xwk8<   
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