[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。   
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acceptance 承兌   j?.VJ^Ff/u  
account 賬戶   y<;#*wB  
accountant 會計員   lJU[9)Q_  
accounting 會計   !PQ@"L)p  
accounting system 會計制度   ?np`RA  
accounts payable 應付賬款   wz:wR+  
accounts receivable 應收賬款   M4DRG%21  
accumulated profits 累積利益   W6\s@)b;  
adjusting entry ?#123;整記錄   yq&]>ox  
adjustment ?#123;整   H:~LL0Md%  
administration expense 管理費用   +,PBhB  
advances 預付   VBd.5YW  
advertising expense 廣告費   IHB{US1G  
agency 代理   5gEUE{S  
agent 代理人   bf rBHW#  
agreement 契約   ap=M$9L'  
allotments 分配數   X1" `0r3  
allowance 津貼   9D 0ujup  
amalgamation 合併   _{ ?1+  
amortization 攤銷   sRYFu%  
amortized cost 應攤成本  
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annuities 年金   $/pd[H[{  
applied cost 已分配成本   zIm$S/Qe*  
applied expense 已分配費用   8{h:z 9]J  
applied manufacturing expense 己分配製造費用   LiN{^g^fx  
apportioned charge 攤派費用   ^WUF3Q**OU  
appreciation 漲價   UUA7m$F1  
article of association 公司章程   SM@1<OCc  
assessment 課稅   FTk!Mn88  
assets 資產   <0lfkeD  
attorney fee 律師費   GMiWS:`;v`  
audit 審計   JEBx|U$'Y  
auditor 審計員   Uh&MoIBs#  
average 平均數   0iHK1Pt}  
average cost 平均成本   XmXHs4  
bad debt 壞賬   MMcHzRF  
balance 餘額   H! vvdp?Z  
balance sheet 資產負債表   r,0> 40^  
bank account 銀行賬戶   *t*yozN  
bank balance 銀行結存   }_Jai4O  
bank charge 銀行手續費   }rOO[,?Y  
bank deposit 銀行存款   am@\$Sa4
 
bank discount 銀行貼現   o/9 V1"  
bank draft 銀行匯票   !d"J,.)  
bank loan 銀行借款   ]Nm_<%lT  
bank overdraft 銀行透支   JQ0KXS Nr  
bankers acceptance 銀行承兌   %>pgl I  
bankruptcy 破產   pU}>}  
bearer 持票人   PUu
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beneficiary 受益人   Ag}>gbz~G  
bequest 遺產   Hk.+1
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bill 票據   6rPe\'n=B  
bill of exchange 匯票   {{giSW'  
bill of lading 提單   ,qaI dw[  
bills discounted 貼現票據   j!jZJD  
bills payable 應付票據   X
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bills receivable 應收票據   .dl1sv U  
board of directors 董事會   L,\ Yj  
bonds 債券   b vUYLWzS  
bonus 紅利   }CQGvH  
book value 賬面價值   k>2 xm  
bookkeeper 簿記員   %tmK6cY4Y  
bookkeeping 簿記   PcJ,Y\"[  
branch office general ledger 支店往來賬戶   $ V}s3  
broker 經紀人   O/0m|~`iY  
brought down 接前   syV
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brought forward 接上頁   J6
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budget 預算   %*:-4K  
by-product 副產品   Rl$NiY?2  
by-product sales 副產品銷售   du`],/ 6  
capital 股本    Xgop1  
capital income 資本收益   .GkH^9THP  
capital outlay 資本支出   V#5BZU-  
capital stock 股本   JCS$Tm6y<_  
capital stock certificate 股票   1*(^<x+n  
carried down 移後   pbju;h)O!|  
carried forward 移下頁   .Ml}cE$L  
cash 現金   He&dVP  
cash account 現金賬戶   #;2Ju'e#z  
cash in bank 存銀行現金   pSc<3OI  
cash on delivery 交貨收款   -/KVZ  
cash on hand 庫存現金   kG\+f>XQ  
cash payment 現金支付   O@?? NF6G  
cash purchase 現購   V,{ydxfB  
cash sale 現沽   U%j=)VD])  
cashier 出?#123;員   [o\O^d  
cashiers check 本票   glPOW  
certificate of deposit 存款單折   l}Jf;C*j1z  
certificate of indebtedness 借據   |=,V,*"  
certified check 保付支票   obS|wTG~  
certified public accountant 會計師   W=]QTx,J  
charges 費用   Exk[;lI  
charge for remittances 匯水手續費   d-39G*;1  
charter 營業執照   c7
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chartered accountant 會計師   zj"J~s;?  
chattles 動產   j9%=8Dn.<  
check 支票   >8oRO  
che stub 支票存根   9LzQp`In  
closed account 己結清賬戶   R:Z{, R+  
closing 結算   9cX ~
 
closing entries 結賬紀錄   >wz-p nD  
closing stock 期末存貨   |cUlXg=  
closing the book 結賬   }-YD_Pm K-  
columnar journal 多欄日記賬   uRwIxT2  
combination 聯合   w\s$  
commission 佣金   WE68a!6  
commodity 商品   Rr(,i%fu  
common stock 普通股   p\1[cz)B  
company 公司   *W%HTt"N
 
compensation 賠償   gx@b|rj;  
compound interest 複利   U!^\DocAY  
consignee 承銷人   ZKPnvL70  
consignment 寄銷   }3 RqaIY}  
consignor 寄銷人   X^r HugQ  
consolidated balance sheet 合併資產負債表   l 0jjLqm:  
consolidated profit and loss account 合併損益表   |OhNQoTY  
consolidation 合併   doVBVTk^  
construction cost 營建成本   uF L~^vz  
construction revenue 營建收入   _`*x}  
contract 合同   ?VO*s-G:J  
control account 統制賬戶   dX,2cK[aG  
copyright 版權   L:%; Fx2  
corporation 公司   fQ'P2$  
cost 成本   *5.s@L( VU  
cost accounting 成本會計   9bq#&~+  
cost of labour 勞工成本   j+w*Absh  
cost of production 生產成本   fG2\p&z  
cost of manufacture 製造成本   n3jA[p:  
cost of sales 銷貨成本   ID E3>D  
cost price 成本價格   %'%r.  
credit 貸方   2< w/GX.  
credit note 收款通知單   >}43MxU ?  
creditor 債權人   (,[m}Qb?!  
crossed check 橫線支票   TOeJnk  
current account 往來活期賬戶   JrQ*.lJj  
current asset 流動資產   L&][730  
current liability 流動負債   MjQKcL4%7  
current profit and loss 本期損益   N9Y,%lQ|B8  
debit 借方   8s6[?=nM  
debt 債務   WojZ[j>  
debtor 債務人   a>(LFpVk}  
deed 契據   +_3>T''_  
deferred assets 遞延資產   :p%nQF,*f  
deferred liabilities 遞延負債   wJ/k\  
delivery 交貨   AhiZ0W"  
delivery expense 送貨費   v| <Dc8i+  
delivery order 出貨單   0bzD-K4WVd  
demand draft 即期匯票   ;vc$;54K  
demand note 即期票據   p&_Kb\}U  
demurrage charge 延期費   O}*[@uv/  
deposit 存款   7-nwfp&|$  
deposit slip 存款單   B=J eZMn  
depreciation 折舊   kG:uXbUI'  
direct cost 直接成本   #x"4tI  
direct labour 直接人工   .^X IZ  
director 董事   qXn%c"  
discount 折扣   xbxU`2/  
discount on purchase 進貨折扣   6~ev5SD;f  
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