[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。   :8jaW?~  
JsyLWv@6xa  
acceptance 承兌   =6 ^phZ(  
account 賬戶   }RN&w]<  
accountant 會計員   -1<*mbb0  
accounting 會計   f]37Xl%I  
accounting system 會計制度   iU9>qJ]  
accounts payable 應付賬款   ZINqIfc  
accounts receivable 應收賬款   UCL aCt -  
accumulated profits 累積利益   CH4 ~9mmE  
adjusting entry ?#123;整記錄   \SQwIM  
adjustment ?#123;整   n2(@uT&>  
administration expense 管理費用   K6nGC  
advances 預付   7qT>wCVT  
advertising expense 廣告費   C,#FH}  
agency 代理   5*IfI+}  
agent 代理人   0OAHD'  
agreement 契約   i{5 ,mS&  
allotments 分配數   /R!/)sg  
allowance 津貼   OjRJyhzS*  
amalgamation 合併   YMfjTt@Q  
amortization 攤銷   mOE%:xq9-  
amortized cost 應攤成本   )%D>U  
annuities 年金   60@]^g;$I  
applied cost 已分配成本   E[E7GsmqV  
applied expense 已分配費用   Cp[ NVmN  
applied manufacturing expense 己分配製造費用   QGM@m:O  
apportioned charge 攤派費用   eh5j  
appreciation 漲價   568qdD`PS  
article of association 公司章程   RJO40&Z<Z  
assessment 課稅   iw)^;8q  
assets 資產   #I] ^Wo  
attorney fee 律師費   [mJmT->  
audit 審計   JOvRUDZ  
auditor 審計員   f9FLtdh \7  
average 平均數   U-0A}@N  
average cost 平均成本   rj> _L  
bad debt 壞賬   Z[pMlg6Z  
balance 餘額   ]F81N(@:F  
balance sheet 資產負債表   M9scZuj  
bank account 銀行賬戶   %}0B7_6B+@  
bank balance 銀行結存   \C eP.,<  
bank charge 銀行手續費   1w/Ur'8we  
bank deposit 銀行存款   vk]vtjf&%  
bank discount 銀行貼現   ?N/6m  
bank draft 銀行匯票   L}x,>hbT  
bank loan 銀行借款   jDw LzvMO  
bank overdraft 銀行透支   Q>[Xm)jr:  
bankers acceptance 銀行承兌    a }m>  
bankruptcy 破產   / Hg/)  
bearer 持票人   W`2Xn?g  
beneficiary 受益人   H@%Y"iIUP  
bequest 遺產   a
][QY1E@?  
bill 票據   "-HmXw1+t  
bill of exchange 匯票   YN>k5\M_v  
bill of lading 提單   {ICW"Rlcs  
bills discounted 貼現票據   *dw6>G0U  
bills payable 應付票據   nnol)|C{5Y  
bills receivable 應收票據   U81--'@y  
board of directors 董事會   DtrR< &m  
bonds 債券   ?5e
]^H}  
bonus 紅利   ^w(~gQ6|mP  
book value 賬面價值   'gQ0=6(\  
bookkeeper 簿記員   r3_O?b  
bookkeeping 簿記   0/@ ^He8l  
branch office general ledger 支店往來賬戶   iF#|Z$g-(  
broker 經紀人   /suW{8A(E  
brought down 接前    5gZ6H/.  
brought forward 接上頁   G&LOjd2  
budget 預算   ~ WO  
by-product 副產品   HZDeQx`*s  
by-product sales 副產品銷售   zA g.,dA  
capital 股本   2@~hELkk/E  
capital income 資本收益   1O{(9nNj  
capital outlay 資本支出   2/ES.>K!.  
capital stock 股本   h]{V/  
capital stock certificate 股票   X
VwJr""+  
carried down 移後   H/?@UJ5m  
carried forward 移下頁   b2<((H  
cash 現金   ;)'@kzi  
cash account 現金賬戶  
6 J B"qd  
cash in bank 存銀行現金   fC7rs5  
cash on delivery 交貨收款   a(Fx1`}  
cash on hand 庫存現金   PDi]zp9>H  
cash payment 現金支付   bCbpJZ  
cash purchase 現購   {k"t`uo_  
cash sale 現沽   4[VW
~x07  
cashier 出?#123;員   :Ou[LF.O  
cashiers check 本票   Vhi4_~W3j]  
certificate of deposit 存款單折   ><Awk~KR  
certificate of indebtedness 借據   Wp2$L-T&$  
certified check 保付支票   >=+:lD  
certified public accountant 會計師    'K7m!y  
charges 費用   mN&B|KWU  
charge for remittances 匯水手續費   %UXmWXF4$  
charter 營業執照   Ua2waA  
chartered accountant 會計師   XTro;R=#  
chattles 動產   :FN-.1C  
check 支票   , R;k>'.  
che stub 支票存根   z?I"[M  
closed account 己結清賬戶   JOUZ"^v  
closing 結算   FMNT0  
closing entries 結賬紀錄   4A{6)<e  
closing stock 期末存貨   Krw'|<  
closing the book 結賬   1&.q#,EMn(  
columnar journal 多欄日記賬   o0}kRL  
combination 聯合   GnFm*L  
commission 佣金   >f*-9  
commodity 商品   =73aME}  
common stock 普通股   9 7Ua,  
company 公司   z55g'+Kab  
compensation 賠償   + \jn$>E  
compound interest 複利   kE`Fg(M  
consignee 承銷人   uy'qIq  
consignment 寄銷   !+V."*]l  
consignor 寄銷人   B{hV|2  
consolidated balance sheet 合併資產負債表   "969F(S$  
consolidated profit and loss account 合併損益表   #6F|
}E  
consolidation 合併   =_=0l+\}  
construction cost 營建成本   P
|tNmv[;  
construction revenue 營建收入   ?[#4WH-G  
contract 合同   &WJ;s*  
control account 統制賬戶   C-sFTf7  
copyright 版權   9'Cu9nR  
corporation 公司   *bl|[(pP  
cost 成本   EL^j}P  
cost accounting 成本會計   U9Gg#M4tY  
cost of labour 勞工成本   S|  
cost of production 生產成本   !%/2^  
cost of manufacture 製造成本   !IC@^kkh{  
cost of sales 銷貨成本   O^DLp/vM  
cost price 成本價格   XE S$V15  
credit 貸方   J 7HOSFwXn  
credit note 收款通知單   d04fj/B  
creditor 債權人   <~hx ~"c  
crossed check 橫線支票   >>T,M@s-:  
current account 往來活期賬戶   _Rk>yJD7s  
current asset 流動資產   *]>~lO1  
current liability 流動負債   ? ]H'egG6  
current profit and loss 本期損益   lGXr-K?+Y  
debit 借方   S76xEL  
debt 債務   l9+)h
}  
debtor 債務人   ^%t {:\  
deed 契據   [H=l#W@  
deferred assets 遞延資產   c?}{>ig/)  
deferred liabilities 遞延負債   ZK`x(h{p)  
delivery 交貨   bC,SE*F\  
delivery expense 送貨費   YDaGr6y4i  
delivery order 出貨單   ]T>|Y0|  
demand draft 即期匯票   T~naAP  
demand note 即期票據   H)pB{W/  
demurrage charge 延期費   A"wso[{  
deposit 存款   F>U*
Wy  
deposit slip 存款單   g+QNIM>  
depreciation 折舊   GiKmB-HO  
direct cost 直接成本   Q(BM0n)f  
direct labour 直接人工   >K 7]G?+7E  
director 董事   "Xj>dB1~  
discount 折扣   X<uH [  
discount on purchase 進貨折扣   L
Dbo=w  
   P,bis7X.