[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@S.Y?P  
Ul<'@A8  
acceptance 承兌   &I[ITp6y0  
account 賬戶   I& ` >6=)  
accountant 會計員   }x[d]fcC  
accounting 會計   s1[_Pk;!  
accounting system 會計制度   .45XS>=z#  
accounts payable 應付賬款   e<wRA["  
accounts receivable 應收賬款   % 7_c|G1  
accumulated profits 累積利益   yxECK&&P0#  
adjusting entry ?#123;整記錄   +3c!.] o;  
adjustment ?#123;整   $J~~.PUXQ  
administration expense 管理費用   pvz*(u
 
advances 預付   .>(?c92  
advertising expense 廣告費   ~~.v*C[  
agency 代理   ]g>@r
.Nc  
agent 代理人   DIk\=[{2q  
agreement 契約   ,sAN,?eG~  
allotments 分配數   R|Oy/RGY$  
allowance 津貼   kXj%thDx  
amalgamation 合併   h=q%h8  
amortization 攤銷   )8c`o  
amortized cost 應攤成本   brQkVt_)EE  
annuities 年金   ^ ExA  
applied cost 已分配成本   !Q,A#N(  
applied expense 已分配費用   XsldbN^6  
applied manufacturing expense 己分配製造費用   $RQ7rL3g{  
apportioned charge 攤派費用   u5f+%!p  
appreciation 漲價   (3RU|4Ks  
article of association 公司章程   ;%1ob f 89  
assessment 課稅   @G vDl=.  
assets 資產   XFeeNcqF  
attorney fee 律師費    c|N!ZYJI  
audit 審計   2$D *~~  
auditor 審計員   `ag7xd!  
average 平均數   XUD/\MoV  
average cost 平均成本   kRs24=  
bad debt 壞賬   K8dlECy  
balance 餘額   O<R6^0B42  
balance sheet 資產負債表   x8a?I T.  
bank account 銀行賬戶   D_6GzgZ  
bank balance 銀行結存   {&Kq/ sRz  
bank charge 銀行手續費   &gkGH<oaX  
bank deposit 銀行存款   8 gap _qTo  
bank discount 銀行貼現   {cF7h)j  
bank draft 銀行匯票   qYg 4H|6  
bank loan 銀行借款   W{OlJRX8  
bank overdraft 銀行透支   <v?9: }  
bankers acceptance 銀行承兌   `Z{kJMS  
bankruptcy 破產   v
+Vpak9|  
bearer 持票人   }b9#.H9  
beneficiary 受益人   JM{S49Lx  
bequest 遺產   ]E66'  
bill 票據   8Ek<J+&|I  
bill of exchange 匯票   ]JX0:'x^  
bill of lading 提單   ?Z@FxW  
bills discounted 貼現票據   dbkccO}WB  
bills payable 應付票據   $]CZ]EWts  
bills receivable 應收票據   DBl.bgf  
board of directors 董事會   JMu|$"o&{  
bonds 債券   4#uWj?u  
bonus 紅利   tb7Wr1$<  
book value 賬面價值   <^,w,A  
bookkeeper 簿記員   N2_j[Pe  
bookkeeping 簿記   &\][:kG;  
branch office general ledger 支店往來賬戶   {&G7 X a  
broker 經紀人   p 6[a"~y  
brought down 接前   wTFM:N  
brought forward 接上頁   e-4XNL[
F  
budget 預算   B]< 6\Z?=  
by-product 副產品   *b?C%a9  
by-product sales 副產品銷售   :Ia3yi#  
capital 股本   %}cGAHV  
capital income 資本收益   3Ak,M-Jp  
capital outlay 資本支出   ]GYO`,  
capital stock 股本   E|D~:M%~  
capital stock certificate 股票   2 [a#wz'  
carried down 移後   4-[L^1%S[  
carried forward 移下頁   "U34D1I)#  
cash 現金   u~yJFIo  
cash account 現金賬戶   B^Q\l!r
  
cash in bank 存銀行現金   P}o:WI4.cB  
cash on delivery 交貨收款   SU"-%}~O#,  
cash on hand 庫存現金   $}<+~JpGfP  
cash payment 現金支付   QBa1c-Y  
cash purchase 現購   XOO!jnQu  
cash sale 現沽   ykSn=0  
cashier 出?#123;員   hGcq>Cvf  
cashiers check 本票   *L8Pj`zR  
certificate of deposit 存款單折   2%N$Y]  
certificate of indebtedness 借據   :W,6zv(..u  
certified check 保付支票   X'Q$v~/  
certified public accountant 會計師   < vU<:S  
charges 費用   ^~0Mw;n&  
charge for remittances 匯水手續費   IpY  R  
charter 營業執照   #M6@{R2_  
chartered accountant 會計師   !*.mcIQT  
chattles 動產   cj-P&D[Ny[  
check 支票   |@={:gRJ{x  
che stub 支票存根   JxI}#iA  
closed account 己結清賬戶   o=?sMq1<  
closing 結算   R8UtX9'*sa  
closing entries 結賬紀錄   m8H|cQ@Uu  
closing stock 期末存貨   C$\|eC j  
closing the book 結賬   dg 0`0k  
columnar journal 多欄日記賬   0Fsz  
combination 聯合   _{&znXf>?6  
commission 佣金   sM
({u/  
commodity 商品   &^4\
Rx_I  
common stock 普通股   9 )u*IGj  
company 公司   QRXsLdf$$  
compensation 賠償   elb|=J`M0  
compound interest 複利   w
ly#|  
consignee 承銷人   =6imrRaaV  
consignment 寄銷   zu<b#W
v  
consignor 寄銷人   K+xiov-r?  
consolidated balance sheet 合併資產負債表   c|u{(E58  
consolidated profit and loss account 合併損益表   B;[{7J]  
consolidation 合併   Z5;1ySn{  
construction cost 營建成本   p>=YPi/d  
construction revenue 營建收入   U?JZ23>bbw  
contract 合同    @ jO3+  
control account 統制賬戶   !7@IWz(,"  
copyright 版權   %TdZ_  
corporation 公司   O^|dc =  
cost 成本  
Y$!K<c k  
cost accounting 成本會計   ~YOwg\w^  
cost of labour 勞工成本   mJRvC%  
cost of production 生產成本   Ojq>4=Z\  
cost of manufacture 製造成本   V0z.w:-  
cost of sales 銷貨成本   :y%%Vx~  
cost price 成本價格   C_=! ( @`8  
credit 貸方   E~_2Jf\U  
credit note 收款通知單   |{+D65R  
creditor 債權人   jDIO,XuF  
crossed check 橫線支票   q17c)]<"  
current account 往來活期賬戶   {&8 -OoH ~  
current asset 流動資產   dON4r2-yC  
current liability 流動負債   !p4w 8  
current profit and loss 本期損益   z:bxnM2\  
debit 借方   Q.#@xaX'{`  
debt 債務   4.7OX&L'G  
debtor 債務人   w-};\]I  
deed 契據   &Qy_= -]  
deferred assets 遞延資產   MFcN.M  
deferred liabilities 遞延負債   L=3^A'|  
delivery 交貨   /E$"\m
d  
delivery expense 送貨費   A:ls'MkZ4  
delivery order 出貨單   &Eg>[gAIlp  
demand draft 即期匯票   m `~/]QQ  
demand note 即期票據   OEy '8O$  
demurrage charge 延期費   RVy8%[Gcq  
deposit 存款   RK#e7  
deposit slip 存款單   Cq;t;qN,nQ  
depreciation 折舊   _,_>B8  
direct cost 直接成本   &K2[>5 mG  
direct labour 直接人工   9d^o2Yo  
director 董事   Lgpj<H[  
discount 折扣   y562g`"U  
discount on purchase 進貨折扣   |1X^@  
   xz[a3In+