[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。   0sca4G0{  
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acceptance 承兌   s,k  
account 賬戶   ?;/^Ya1;Z  
accountant 會計員   ivDGZI9  
accounting 會計   b2b?hA'k  
accounting system 會計制度   o*U]v   
accounts payable 應付賬款   B(xN Gs  
accounts receivable 應收賬款   EI!6MC)  
accumulated profits 累積利益   8#!i[UFdj  
adjusting entry ?#123;整記錄   e@: sR  
adjustment ?#123;整   ^j-3av=  
administration expense 管理費用   w2_bd7Wp<  
advances 預付   ;q N+^;,2  
advertising expense 廣告費   7qTE('zt  
agency 代理   =] *.ZH#h  
agent 代理人   3gd&i  
agreement 契約   cuy1DDl  
allotments 分配數  
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allowance 津貼   (=~&+z  
amalgamation 合併   2^i(gaXUQ  
amortization 攤銷   a5
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amortized cost 應攤成本   ~3uP6\F  
annuities 年金   ME'|saP  
applied cost 已分配成本   q.,JVGMS  
applied expense 已分配費用   [JF150zr  
applied manufacturing expense 己分配製造費用   UTXSeNP  
apportioned charge 攤派費用   ZXm/A0)S  
appreciation 漲價   AU2i%Q!  
article of association 公司章程   W`c'=c  
assessment 課稅   /0Ax*919j  
assets 資產   x c{hC4^V  
attorney fee 律師費   pAT7)Ch  
audit 審計   zOQ>d|p?X  
auditor 審計員   ^o7;c[E`  
average 平均數   r Tz$^a}/  
average cost 平均成本   2RSt)3!},  
bad debt 壞賬   XQw>EZdj_N  
balance 餘額   LD!Q8"  
balance sheet 資產負債表   D9M:^  
bank account 銀行賬戶   g)-bW+]q  
bank balance 銀行結存   qvPtyc^fN  
bank charge 銀行手續費   K4kMM*D  
bank deposit 銀行存款   CHz+814  
bank discount 銀行貼現  
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bank draft 銀行匯票   '3uVkp 6tF  
bank loan 銀行借款   =ZqT3_  
bank overdraft 銀行透支   =Q\r?(Iy  
bankers acceptance 銀行承兌   aA,!<^&}  
bankruptcy 破產   yj\Nk
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bearer 持票人   ~c\e'&sc;  
beneficiary 受益人   ^pUHKXihD  
bequest 遺產   &Y }N|q-  
bill 票據   Dd\jHF>u  
bill of exchange 匯票   [UH||qW  
bill of lading 提單   r(P(Rj2~  
bills discounted 貼現票據   kBffF@{  
bills payable 應付票據   {E@Lft-  
bills receivable 應收票據   13>0OKg`#
 
board of directors 董事會   ^jx7@LgS=  
bonds 債券   ga`3 (  
bonus 紅利   pej|!oX  
book value 賬面價值   9E6_]8rl  
bookkeeper 簿記員   o,)?!{k}  
bookkeeping 簿記   .hifsB~  
branch office general ledger 支店往來賬戶    a24"yT  
broker 經紀人   ,'u W*kx  
brought down 接前   3U0`,c\ao*  
brought forward 接上頁   `7r@a  
budget 預算   R#I0|;q4|p  
by-product 副產品   ,LnII  
by-product sales 副產品銷售   r4SXE\ G  
capital 股本   ~ Yy>zUH^X  
capital income 資本收益   GaK-t*Q  
capital outlay 資本支出   $6
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capital stock 股本   hbY5l}\5  
capital stock certificate 股票   ~GZY5HF  
carried down 移後   C)`Fv=]R  
carried forward 移下頁   >7QvK3S4%  
cash 現金   c_4[e5z  
cash account 現金賬戶   uo@n(>}EL  
cash in bank 存銀行現金   N u<_}  
cash on delivery 交貨收款   H<PtAYFS  
cash on hand 庫存現金   6;ixa hZV  
cash payment 現金支付   a m|F?|1  
cash purchase 現購   T[g[&K1Y  
cash sale 現沽   Q|#W#LV,K  
cashier 出?#123;員   zo4qG+>o  
cashiers check 本票   G?Q3/y(  
certificate of deposit 存款單折   ']2E {V  
certificate of indebtedness 借據   E2Q[ZoVS  
certified check 保付支票   !:q/Ye3.  
certified public accountant 會計師   6G[4rD&  
charges 費用   =4FXBPoQK  
charge for remittances 匯水手續費   0.8
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charter 營業執照   hpO`]  
chartered accountant 會計師   tFp Ygff<  
chattles 動產   R#%(5-Zu#R  
check 支票   u>2 l7PA|  
che stub 支票存根   hoK>~:;  
closed account 己結清賬戶   ^hZ0IM  
closing 結算   v|dBSX9k0  
closing entries 結賬紀錄   E2R&[Q"%  
closing stock 期末存貨   &L'Dqew,*  
closing the book 結賬   Nn!+,;ut  
columnar journal 多欄日記賬   PHZ0P7  
combination 聯合  
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commission 佣金   snobT Q  
commodity 商品   Vl&?U  
common stock 普通股   ,$s8GAmq  
company 公司   H4:`6 PSL  
compensation 賠償   fF7bBE)L/|  
compound interest 複利   3G}x;Cp\D  
consignee 承銷人   A%KDiIA  
consignment 寄銷   }fb#G<3  
consignor 寄銷人   0i!u UF  
consolidated balance sheet 合併資產負債表   oX30VfT  
consolidated profit and loss account 合併損益表   }`%*W`9b  
consolidation 合併   vq(0OPj8r[  
construction cost 營建成本   Enum/O5  
construction revenue 營建收入   Q(wx nm  
contract 合同   ^c-  
control account 統制賬戶   <>y;.@}Q  
copyright 版權   E8$20Ue  
corporation 公司   Br1&8L-|%  
cost 成本   v+46QK|I&  
cost accounting 成本會計   ;z}i-cNae  
cost of labour 勞工成本   JtYP E?  
cost of production 生產成本   }wr{W:j  
cost of manufacture 製造成本   T@2#6Tffo  
cost of sales 銷貨成本  
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cost price 成本價格   <D<4BnZ(  
credit 貸方   I*{4rDt  
credit note 收款通知單   X[]m _@v  
creditor 債權人   7}f}$1   
crossed check 橫線支票   e!N:,`R 5  
current account 往來活期賬戶   *|%@6I(  
current asset 流動資產   $q6BP '7  
current liability 流動負債   WA)yfo0A  
current profit and loss 本期損益   :61Tu n  
debit 借方   #5cEV'm;  
debt 債務   [$0p+1  
debtor 債務人   1+szG1U=  
deed 契據   I`-8Air5f  
deferred assets 遞延資產   Uc7mOa}4  
deferred liabilities 遞延負債   #lmB AL~3  
delivery 交貨   ^Cu\VV  
delivery expense 送貨費   '\Giv!>  
delivery order 出貨單   !=;+%C&8y  
demand draft 即期匯票   -lbm* -(  
demand note 即期票據   K28+]qy[  
demurrage charge 延期費   (G zb  
deposit 存款   {MtpkUN  
deposit slip 存款單   TS
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depreciation 折舊   |'P]GK  
direct cost 直接成本   MLw7}[  
direct labour 直接人工   h`KFL/fT  
director 董事   q)LMm7  
discount 折扣   k;K)xb[w|  
discount on purchase 進貨折扣   2`7==?  
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