[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。   n)pBK>+  
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acceptance 承兌   o2%"Luf<  
account 賬戶   y 5=J6a2.  
accountant 會計員   Z3[,Xw  
accounting 會計   az`5{hK  
accounting system 會計制度   +LrW#K;  
accounts payable 應付賬款   x%$Z/  
accounts receivable 應收賬款   1a %*X UT  
accumulated profits 累積利益   ZW,PZ<  
adjusting entry ?#123;整記錄   /ZD/!YD&R  
adjustment ?#123;整   :?lSa6de  
administration expense 管理費用    f0:)  
advances 預付   F=#zy#@.  
advertising expense 廣告費   \)r#?qn4z;  
agency 代理   p|W:;(  
agent 代理人   V1(eebi|  
agreement 契約   n NAJ8z}Nt  
allotments 分配數   !n !~Bw  
allowance 津貼   J,jl(=G  
amalgamation 合併   bEPXNN  
amortization 攤銷   v^KJU +  
amortized cost 應攤成本   -[+FVvS  
annuities 年金   k ^+h>B-;  
applied cost 已分配成本   q^,^tw  
applied expense 已分配費用   ^QXUiXzl  
applied manufacturing expense 己分配製造費用   =. OWsFv  
apportioned charge 攤派費用   ]jM D'vg^b  
appreciation 漲價   8whjPn0  
article of association 公司章程   w}7`Vas9  
assessment 課稅   {'{ssCL  
assets 資產   .o fYFK  
attorney fee 律師費   ;/ p)vR  
audit 審計   WukCE  
auditor 審計員   S,J'Z:spf  
average 平均數   mz/KGZ5t  
average cost 平均成本   W;j*lII  
bad debt 壞賬   x37r{$2  
balance 餘額   JlGyGr^MD  
balance sheet 資產負債表   c*LnLK/m  
bank account 銀行賬戶   qB"y'UW8  
bank balance 銀行結存   b/<4\f  
bank charge 銀行手續費   _Z9I')  
bank deposit 銀行存款   X~W5Z(w(O  
bank discount 銀行貼現   40+E#z)  
bank draft 銀行匯票   60QElJ9D  
bank loan 銀行借款   SkN^ytKE  
bank overdraft 銀行透支   a!wPBJJ  
bankers acceptance 銀行承兌   '?Hy"5gUA  
bankruptcy 破產   ?jb7Oq#[  
bearer 持票人   -@AGQ+e  
beneficiary 受益人   a'Aru^el  
bequest 遺產   JCE364$$"  
bill 票據   T*'5-WV|3t  
bill of exchange 匯票   C%G-Ye|@  
bill of lading 提單   {jr>Z"/q  
bills discounted 貼現票據   !L>
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bills payable 應付票據   l*pCG`@J#  
bills receivable 應收票據   cj5pI?@e)  
board of directors 董事會   Br-
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bonds 債券   .bew,92  
bonus 紅利   %K?~$;Z.  
book value 賬面價值   4o CnF+(  
bookkeeper 簿記員   m|e!1_:H  
bookkeeping 簿記   wxvt:==  
branch office general ledger 支店往來賬戶   5tQffo8t  
broker 經紀人   bQ_i&t\yzB  
brought down 接前   V@T G"YF  
brought forward 接上頁   "PnYa)?1  
budget 預算   Ho*S>Y  
by-product 副產品   Qb9) 1  
by-product sales 副產品銷售   awMm&8cIM  
capital 股本   |A &Nv~.)  
capital income 資本收益   h]G}E9\l  
capital outlay 資本支出   H2rh$2  
capital stock 股本   %!LrC!6P4  
capital stock certificate 股票   iZ)7%R?5  
carried down 移後   0p&:9|'z  
carried forward 移下頁   rt t?4  
cash 現金   ^Fy) oWS  
cash account 現金賬戶   Hk$|.TjzI  
cash in bank 存銀行現金   8={(V f6  
cash on delivery 交貨收款   %p^C,B{7w  
cash on hand 庫存現金   v
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cash payment 現金支付   c]&(h L  
cash purchase 現購   pHKj*Y  
cash sale 現沽   ; N!K/[p=  
cashier 出?#123;員   NI Qa{R/H  
cashiers check 本票   -N*g|1rpa  
certificate of deposit 存款單折   `7+?1z  
certificate of indebtedness 借據   =yfr{5}R  
certified check 保付支票   (\#j3Y)r  
certified public accountant 會計師   21G]d  
charges 費用   d$b{KyUA  
charge for remittances 匯水手續費   $ 'HiNP {c  
charter 營業執照   \fh.D/@  
chartered accountant 會計師   ENjrv  
chattles 動產   ]';!r20  
check 支票   Q >)?_O(  
che stub 支票存根   Vs\)w>JF  
closed account 己結清賬戶    -mcLT@  
closing 結算   UV@<55)K  
closing entries 結賬紀錄   G74<sD  
closing stock 期末存貨   O:pQf/Xn  
closing the book 結賬   A~O 'l&KB  
columnar journal 多欄日記賬   o%Pi;8
  
combination 聯合   eGtIVY/D  
commission 佣金   _U/etlDTO  
commodity 商品   W=PDOzB>K  
common stock 普通股   ApjLY58=  
company 公司   \>1M?  
compensation 賠償   dID]{  
compound interest 複利   :IbrV@gN{@  
consignee 承銷人   _/P"ulNb  
consignment 寄銷   hq(3%- 7&  
consignor 寄銷人   es&+5  
consolidated balance sheet 合併資產負債表   k$3.FO"  
consolidated profit and loss account 合併損益表   (f $Y0;v>}  
consolidation 合併   |0A n|18  
construction cost 營建成本   q{n~s=  
construction revenue 營建收入   7u o4F=%  
contract 合同   ,Lox?}t  
control account 統制賬戶   sW|u }8`  
copyright 版權   Q]a5]:0  
corporation 公司   3 J%jD  
cost 成本   uh`~K6&*\w  
cost accounting 成本會計   i Tqv=  
cost of labour 勞工成本   9CUMqaY2  
cost of production 生產成本   5j,)}AYO  
cost of manufacture 製造成本   H*;J9{  
cost of sales 銷貨成本   $?ke "  
cost price 成本價格   ;bkS0Vmg  
credit 貸方   wp.'M?6`L  
credit note 收款通知單   ~O|j*T  
creditor 債權人   At+on9&=  
crossed check 橫線支票   _mA[^G=gY  
current account 往來活期賬戶   Tb:n6a@  
current asset 流動資產   \`|,wLgH  
current liability 流動負債   ^ chlAQz(  
current profit and loss 本期損益   klv^310  
debit 借方    2Np9*[C  
debt 債務   |) THuE(  
debtor 債務人   V +*Vi^  
deed 契據   q35%t61Lc  
deferred assets 遞延資產   ^=.|\ YM  
deferred liabilities 遞延負債   LTBqXh  
delivery 交貨   dpGaI  
delivery expense 送貨費   ag[yM  
delivery order 出貨單   {K_YW  
demand draft 即期匯票   TS-m^Y'R  
demand note 即期票據   &'T7 ~M:  
demurrage charge 延期費   g7_ a8_  
deposit 存款   ^ Q2K0'm5  
deposit slip 存款單   V@e0VV3yx%  
depreciation 折舊   )Ky0q-W  
direct cost 直接成本   w4RP*Da?:  
direct labour 直接人工   4'G<qJoc  
director 董事   2R:['QT  
discount 折扣   W53i5u(  
discount on purchase 進貨折扣   tdZ:w  
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