[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。   ';D>Z?l  
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acceptance 承兌   Y(EF )::  
account 賬戶   =T?Xph{  
accountant 會計員   5bI4' ;  
accounting 會計   ];g~)z  
accounting system 會計制度   c5O8,sT  
accounts payable 應付賬款   Ag2Q!cq  
accounts receivable 應收賬款   |Dq?<Ha  
accumulated profits 累積利益   8(S|=cR  
adjusting entry ?#123;整記錄   (r}StR+  
adjustment ?#123;整   Iq6EoDoq  
administration expense 管理費用   h2:TbQ  
advances 預付   #,})N*7  
advertising expense 廣告費   HAs/f#zAk6  
agency 代理   .i` -t"  
agent 代理人   <dBz]W  
agreement 契約   q9InO]s&~=  
allotments 分配數   Ip8:~Fl]  
allowance 津貼   M.)z;[3O  
amalgamation 合併   O]F(vHK\   
amortization 攤銷   ATmyoN2@>  
amortized cost 應攤成本   j-FMWEp  
annuities 年金   $,I@c"m{  
applied cost 已分配成本   G'nSnw  
applied expense 已分配費用   /!/Pk'p=/  
applied manufacturing expense 己分配製造費用   k{ZQM  
apportioned charge 攤派費用   Ze[\y(K!  
appreciation 漲價   >^<;;8Xh  
article of association 公司章程   61HJ%  
assessment 課稅   Cyg(~7]  
assets 資產   07ppq?,y  
attorney fee 律師費   r]~]-VZ /  
audit 審計   c@4$)68  
auditor 審計員   k>!i _lb  
average 平均數   g0;6}n  
average cost 平均成本   jr- 9KxE  
bad debt 壞賬   +9<:z
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balance 餘額   k<N5*k8M  
balance sheet 資產負債表   R7FI{A  
bank account 銀行賬戶   ?\X9Ei  
bank balance 銀行結存   V^} $f3\B  
bank charge 銀行手續費   n4H'FZ  
bank deposit 銀行存款   %)&Tr`  
bank discount 銀行貼現   >29c[O"
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bank draft 銀行匯票   _Ii=3Qsf  
bank loan 銀行借款   0}9jl  
bank overdraft 銀行透支   n1'i!NWt  
bankers acceptance 銀行承兌   #}tdA( -  
bankruptcy 破產   [w+1<ou;j  
bearer 持票人   O\%0D.HEz  
beneficiary 受益人   n \&H~0X  
bequest 遺產   I:MrX  
bill 票據   UvqnNA  
bill of exchange 匯票   }ZiJHj'<  
bill of lading 提單   6IJ;od.\b$  
bills discounted 貼現票據   =i/r:  
bills payable 應付票據   -|= )
 
bills receivable 應收票據   ##1/{9ywy  
board of directors 董事會   n+vv %  
bonds 債券   }R
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bonus 紅利   ?1eu9;q\*  
book value 賬面價值   Dx9k%G)!  
bookkeeper 簿記員   KyqP@ {  
bookkeeping 簿記   #9qX:*>h  
branch office general ledger 支店往來賬戶   s]D1s%Mx  
broker 經紀人   iI*qx+>f?  
brought down 接前   `sd H q  
brought forward 接上頁   6&2{V? W3  
budget 預算   3
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by-product 副產品   h 3  J&  
by-product sales 副產品銷售   '68#
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capital 股本   kmu7~&75  
capital income 資本收益   ("<4Ry.u  
capital outlay 資本支出   swLNNA.  
capital stock 股本   |]Y6*uEX<  
capital stock certificate 股票   W3R43>$  
carried down 移後   kpQN>XV#  
carried forward 移下頁   q)YHhH\  
cash 現金   izu_KBzy  
cash account 現金賬戶   G('UF1F  
cash in bank 存銀行現金   Q7mikg=1-  
cash on delivery 交貨收款   cf%2A1I2W  
cash on hand 庫存現金   ]^@m $O  
cash payment 現金支付   NZwi3  
cash purchase 現購   :e}j$vF  
cash sale 現沽   =#&+w[4?&.  
cashier 出?#123;員   9.6ni1a'  
cashiers check 本票   ykGA.wo7/P  
certificate of deposit 存款單折   Y"m}=\4{  
certificate of indebtedness 借據   `vf]C'  
certified check 保付支票   #210 Yp#  
certified public accountant 會計師   KHeeB`V>J  
charges 費用   1ZvXRJ)%  
charge for remittances 匯水手續費   G^/8^Zi  
charter 營業執照   ydE}.0zN  
chartered accountant 會計師   =>GGeEL  
chattles 動產   A "'h0D  
check 支票   :n?rk/F  
che stub 支票存根   N4WX}  
closed account 己結清賬戶   8N4E~*>C  
closing 結算   H*",'`|-  
closing entries 結賬紀錄   SUsdX[byb  
closing stock 期末存貨   @ xTVX'$  
closing the book 結賬   bhfC2@  
columnar journal 多欄日記賬   \e%%ik,<  
combination 聯合   }rWg']  
commission 佣金   DYgz;Y/%l  
commodity 商品   =}SL QdT  
common stock 普通股   \+C0Rv^^  
company 公司   #smfOGSd  
compensation 賠償   5`::#[  
compound interest 複利   }CrWmJu0  
consignee 承銷人   KJt6d`ZN  
consignment 寄銷   "R% RI( y{  
consignor 寄銷人   g$qM}#s0}  
consolidated balance sheet 合併資產負債表   3u,B<  
consolidated profit and loss account 合併損益表   ,lb}&uZo  
consolidation 合併   mCQ:<#  
construction cost 營建成本   ?07}\N0~  
construction revenue 營建收入   k#8E9/t@  
contract 合同   |jcIn[)=  
control account 統制賬戶   FY/F}C,o  
copyright 版權   &Cr4<V6 -q  
corporation 公司   ZRFHs>0  
cost 成本   6E_YUk?KW  
cost accounting 成本會計   "Sw raq  
cost of labour 勞工成本   /!*=*  
cost of production 生產成本   1buO&q!vn  
cost of manufacture 製造成本   s Dsq:z  
cost of sales 銷貨成本   "#w%sG^_  
cost price 成本價格   KfQR(e9n   
credit 貸方   $A T kCO  
credit note 收款通知單   G"Hj$  
creditor 債權人   Cli:;yi&n  
crossed check 橫線支票   9{IDw   
current account 往來活期賬戶   KNOVb=#f_  
current asset 流動資產   y QGd<(  
current liability 流動負債   BUyKiMW49  
current profit and loss 本期損益   J.c yb  
debit 借方   ^RYq !l$  
debt 債務   Iq 0ew  
debtor 債務人   bP4}a!t+n  
deed 契據   n`T4P$pt  
deferred assets 遞延資產   9d!mGnl  
deferred liabilities 遞延負債   Xu|2@?l9  
delivery 交貨   7'|aEH  
delivery expense 送貨費   ff00s+  
delivery order 出貨單   &+yoPF  
demand draft 即期匯票   |ZOdfr4uW  
demand note 即期票據   6wZ)GLW[  
demurrage charge 延期費   a`LkP%  
deposit 存款   QI78/gT,d  
deposit slip 存款單   9VSi2p*  
depreciation 折舊   '@HCwEuz  
direct cost 直接成本   'UC1!
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direct labour 直接人工   a TPq1u  
director 董事   .=9d3uWJ/  
discount 折扣   .-Dc%ap
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discount on purchase 進貨折扣   +M<W8KF  
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