[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。   nmrYBw>  
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acceptance 承兌   hu+% X.F4  
account 賬戶   pe1_E KU  
accountant 會計員   oPA [vY  
accounting 會計   ;Jrk#7  
accounting system 會計制度   Z'I0e9Jw  
accounts payable 應付賬款   SMdkD]{g  
accounts receivable 應收賬款   8fwM)DKS  
accumulated profits 累積利益   cWA$O*A  
adjusting entry ?#123;整記錄   \7Fkeo+  
adjustment ?#123;整   Z*r
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administration expense 管理費用   Ly$s0.!  
advances 預付   {?
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advertising expense 廣告費   WaRYrTDv64  
agency 代理  
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agent 代理人   [o,S.!W8  
agreement 契約   hj.Du+1  
allotments 分配數   9 w! G  
allowance 津貼   8>|@O<2\  
amalgamation 合併   KVrK:W--p  
amortization 攤銷   yNb :zoT  
amortized cost 應攤成本   G$D6#/rR  
annuities 年金   I2wT]L UV  
applied cost 已分配成本   20t</lq.  
applied expense 已分配費用   k5@_
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applied manufacturing expense 己分配製造費用   tyLR_@i%%  
apportioned charge 攤派費用   p3NTI/-  
appreciation 漲價   igW>C2J  
article of association 公司章程   F^]?'`7md  
assessment 課稅   F& 'HZX  
assets 資產   O<x53MN^  
attorney fee 律師費   ]3E':JM@  
audit 審計   y=jTS  
auditor 審計員   m9Uoq[1  
average 平均數   j8G>0f)  
average cost 平均成本   =/Dp*  
bad debt 壞賬   (Rc0l;  
balance 餘額   ;')T}wuq  
balance sheet 資產負債表   jnoFNIW   
bank account 銀行賬戶   dIo|i,-  
bank balance 銀行結存   E5%ae (M^  
bank charge 銀行手續費   !\NKu1ta  
bank deposit 銀行存款   @
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bank discount 銀行貼現   2rw<]Ce  
bank draft 銀行匯票   2,>q(M6,EA  
bank loan 銀行借款   O;A/(lPW+  
bank overdraft 銀行透支   )pVxp]EI  
bankers acceptance 銀行承兌   DT=!  
bankruptcy 破產   IP1|$b}sq  
bearer 持票人   o^Y'e+T"  
beneficiary 受益人   rr[9sk`^H  
bequest 遺產   !HXdUAKu  
bill 票據   JHf}LZu  
bill of exchange 匯票   )W@H  
bill of lading 提單   y^C;?B<  
bills discounted 貼現票據   Oed&B  
bills payable 應付票據   XU0"f!23x  
bills receivable 應收票據   R$cO`L*s  
board of directors 董事會   |yI?}zyR  
bonds 債券   A&5$eGe9  
bonus 紅利   >NwrJSx  
book value 賬面價值   ``kKi3TWJ  
bookkeeper 簿記員   'Ph4(Yg  
bookkeeping 簿記   Jz#ZDZkm  
branch office general ledger 支店往來賬戶   aAko-,URC  
broker 經紀人   na FZ<'t>&  
brought down 接前   )`rC"N)  
brought forward 接上頁   WII_s|YSt%  
budget 預算   e?G*q)l  
by-product 副產品   }
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by-product sales 副產品銷售   ?<w +{  
capital 股本   U gB  
capital income 資本收益   yh5KN_W  
capital outlay 資本支出   UhCd,  
capital stock 股本   CRWO R pP  
capital stock certificate 股票   O)5-6lm  
carried down 移後   &V( LeSI  
carried forward 移下頁   T6H"ER$  
cash 現金   qRB7I:m-Wi  
cash account 現金賬戶   NUL~zb  
cash in bank 存銀行現金   g{$&j*Q9  
cash on delivery 交貨收款   bi^LpyEn  
cash on hand 庫存現金   TF^]^XS'  
cash payment 現金支付   kXX RMR  
cash purchase 現購   ;T52aX  
cash sale 現沽   ]Ly)%a32  
cashier 出?#123;員   xs &vgel>  
cashiers check 本票   ,iPkx(  
certificate of deposit 存款單折   Iz{AA-  
certificate of indebtedness 借據   8}\"LXRbo  
certified check 保付支票   V43JY_:  
certified public accountant 會計師   $]81s`  
charges 費用   9I RE@c  
charge for remittances 匯水手續費   k5xirB_  
charter 營業執照   !#iP)"O  
chartered accountant 會計師   vJq`l3 &  
chattles 動產   "Pys3=h  
check 支票   kLD)<D  
che stub 支票存根   3!$rp- !<)  
closed account 己結清賬戶   FpRK^MEkG  
closing 結算   2N,*S   
closing entries 結賬紀錄   j#p3
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closing stock 期末存貨   &P{%C5?{  
closing the book 結賬   rbtPG=t_R  
columnar journal 多欄日記賬   -`?V8OwY]  
combination 聯合   hcaH  
commission 佣金   U3U eTa_  
commodity 商品   5d4-95['_  
common stock 普通股   A`r&"i OKA  
company 公司   L:^'cl} G  
compensation 賠償   ;%82Z4  
compound interest 複利   d7G'
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consignee 承銷人   \|&5eeE@  
consignment 寄銷   \R#XSW,  
consignor 寄銷人   W4YC5ZH{l  
consolidated balance sheet 合併資產負債表   ZK'I$p]b  
consolidated profit and loss account 合併損益表   oL6_Ya  
consolidation 合併   xjX5PQu  
construction cost 營建成本   7I.[1V`  
construction revenue 營建收入   L"b5P2{c  
contract 合同   9SFiL#1  
control account 統制賬戶   /V*eAn8>  
copyright 版權   P2Eyqd8  
corporation 公司   n+i}>3'A  
cost 成本   Q%>,5(_V]  
cost accounting 成本會計   W4|;JmT.r  
cost of labour 勞工成本   uIPR*9~6o  
cost of production 生產成本   >ab=LDoM  
cost of manufacture 製造成本   G37_ `C  
cost of sales 銷貨成本   *LhR$(F(  
cost price 成本價格   AP\E  
credit 貸方   eX$Biv1N  
credit note 收款通知單   ,#m\W8j  
creditor 債權人   B=p'2lla  
crossed check 橫線支票   ~p 1y+  
current account 往來活期賬戶   M>^IQ  
current asset 流動資產   @F1pu3E  
current liability 流動負債   @rdC/=Y[  
current profit and loss 本期損益   :dj@i6  
debit 借方   $H9xM  
debt 債務    )Ob{]  
debtor 債務人   Av[jF
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deed 契據   l;C_A;y\  
deferred assets 遞延資產   nAYjS
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deferred liabilities 遞延負債   &,)tD62s  
delivery 交貨   ~& l`"  
delivery expense 送貨費   RU'J!-w{  
delivery order 出貨單   Q7s
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demand draft 即期匯票   [+1 i$d  
demand note 即期票據   5Tu.2.)N  
demurrage charge 延期費   "N;|~S)w!  
deposit 存款   +l#2u#e  
deposit slip 存款單   ])JJ`Z8Bk  
depreciation 折舊   p[ $I{F*a  
direct cost 直接成本   +(<f(]bG  
direct labour 直接人工   &d2/F i+  
director 董事   Psv!`K  
discount 折扣   $OO[C={v[  
discount on purchase 進貨折扣   c2U>89LlZ  
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