[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。   |sdG<+  
aVCPaYe^  
acceptance 承兌   E;}&2 a  
account 賬戶   aq)g&.dw?  
accountant 會計員   \3OEC`  
accounting 會計   k@ <dru  
accounting system 會計制度   w"5Eyz-eO  
accounts payable 應付賬款   fLnwA|n=  
accounts receivable 應收賬款   nNq<x^@8 3  
accumulated profits 累積利益   >"8;8Ev  
adjusting entry ?#123;整記錄   elAWQEus  
adjustment ?#123;整   LaO8) l qR  
administration expense 管理費用   8OKG@hc  
advances 預付   Q 9fK)j1$  
advertising expense 廣告費   f"RC(("6W  
agency 代理   U0t|i'Hx  
agent 代理人   tL3R<'  
agreement 契約   

9dq"x[  
allotments 分配數   3CgID6[Sy  
allowance 津貼   OKAU*}_  
amalgamation 合併   hH 5}%/vF  
amortization 攤銷   K(i}?9WD  
amortized cost 應攤成本   uLa
fO=Q  
annuities 年金   )
 w0x{_  
applied cost 已分配成本   "h#R>3I1)  
applied expense 已分配費用   j1KNgAo<4  
applied manufacturing expense 己分配製造費用   tBbOxMm0  
apportioned charge 攤派費用   g]lEG>y1R  
appreciation 漲價   n1J u=C  
article of association 公司章程   wn.~Dx  
assessment 課稅   3l%Qd<  
assets 資產   Vx(*OQ  
attorney fee 律師費   nm@
h5ON_  
audit 審計   @>HTbs6W  
auditor 審計員   9T;4aP>6j#  
average 平均數   #h?IoB7  
average cost 平均成本   (oi:lC@h*  
bad debt 壞賬   7Y9#y{v1  
balance 餘額   :ZM9lBYh  
balance sheet 資產負債表   '|DW#l\n  
bank account 銀行賬戶   pASX-
rb  
bank balance 銀行結存   !\X9$4po@  
bank charge 銀行手續費   ux<|8S  
bank deposit 銀行存款   4p,:}h  
bank discount 銀行貼現   J-hJqR*;K  
bank draft 銀行匯票   B W<Dmn  
bank loan 銀行借款   cc|W1,q  
bank overdraft 銀行透支   -NXxxK  
bankers acceptance 銀行承兌   1Z)Et,  
bankruptcy 破產   #73pryXV  
bearer 持票人   d.FU))lmD  
beneficiary 受益人   rW)h?, b  
bequest 遺產   P9/ (f$=  
bill 票據   m<h%BDSzr{  
bill of exchange 匯票   r,Uk)xa/^  
bill of lading 提單   6;Z-Y>\c  
bills discounted 貼現票據   {4D`VfX_  
bills payable 應付票據   =vbG'_[7  
bills receivable 應收票據   C`hdj/!A  
board of directors 董事會   .\ ;'>qy  
bonds 債券   j(=w4Sd_W  
bonus 紅利   Ipk;Nq  
book value 賬面價值   ,WRm{v0f^  
bookkeeper 簿記員   2#>;cn\  
bookkeeping 簿記   'OsZD?W{  
branch office general ledger 支店往來賬戶   iApq!u,  
broker 經紀人   L}`/v]E"eU  
brought down 接前   *4}_2"[  
brought forward 接上頁   =]%JTGdp(  
budget 預算   X:oOp=y]|  
by-product 副產品   oX|T&"&  
by-product sales 副產品銷售   J#I RbO)  
capital 股本   wtw=RA  
capital income 資本收益   XOvJlaY)'.  
capital outlay 資本支出   0 0N[ :%  
capital stock 股本   N1$u@P{  
capital stock certificate 股票   zmo2uUEd  
carried down 移後   =rA?,74  
carried forward 移下頁   1,-C*T}nR  
cash 現金   (`1io  
cash account 現金賬戶   +<a\0FsD  
cash in bank 存銀行現金   %L=e%E=m  
cash on delivery 交貨收款   wXIRn?z  
cash on hand 庫存現金   7?*+,Fo#  
cash payment 現金支付   ;7'O=%  
cash purchase 現購   n9B5D:.G  
cash sale 現沽   F\m^slsu7=  
cashier 出?#123;員   V|8'3=Z=
 
cashiers check 本票   Fi/iA%,  
certificate of deposit 存款單折   )9hqd  
certificate of indebtedness 借據    [E1qv;   
certified check 保付支票   #EH=tJgO|J  
certified public accountant 會計師   ~* HQPp?v  
charges 費用   /eV)5`V  
charge for remittances 匯水手續費   r fqwxr45h  
charter 營業執照   #AJW-+1g.=  
chartered accountant 會計師   M gXZN{  
chattles 動產   C%z)D1-  
check 支票   j%6p:wDl  
che stub 支票存根   ?2]fE[SqY  
closed account 己結清賬戶   ?()*"+N(ck  
closing 結算   h.edb6  
closing entries 結賬紀錄   2lTt  
closing stock 期末存貨   S%iK);  
closing the book 結賬   ^&qK\m_A  
columnar journal 多欄日記賬   t#^Cem<  
combination 聯合   cYA:k  
commission 佣金   =A'>1N  
commodity 商品   t%:7W[_s  
common stock 普通股   Uu_qy(4  
company 公司   1#vu)a1+b  
compensation 賠償   Rw?w7?I  
compound interest 複利   zG9FO/@av  
consignee 承銷人   %g9ym@s  
consignment 寄銷   w!m4>w  
consignor 寄銷人   " .7@  
consolidated balance sheet 合併資產負債表   }>{R<[I!G  
consolidated profit and loss account 合併損益表   c8&3IzZ  
consolidation 合併   s~Eo]e  
construction cost 營建成本   A%^?z.  
construction revenue 營建收入   .RroO_H   
contract 合同   @NM0ILE  
control account 統制賬戶   2xNR=u`  
copyright 版權   {8m&Z36E  
corporation 公司   SoziFI  
cost 成本   Va?]:Q  
cost accounting 成本會計   HZ9>4G3  
cost of labour 勞工成本   TAYh#T=S  
cost of production 生產成本   5gf ~/Zr  
cost of manufacture 製造成本   y4kn2Mw;  
cost of sales 銷貨成本   I'5[8  
cost price 成本價格   sP Nm.W$_  
credit 貸方   mnA_$W3~I  
credit note 收款通知單   Vh0cac|X  
creditor 債權人   7m#EqF$P  
crossed check 橫線支票   nvR%Ub x  
current account 往來活期賬戶   QBa+xI_ J  
current asset 流動資產   :W)lt28_  
current liability 流動負債   g:!U,<C^a  
current profit and loss 本期損益   Tb]7# v  
debit 借方   ^]o H}lwO  
debt 債務   )7.)fY$  
debtor 債務人   .rBU"Rbo  
deed 契據   /`M#  
deferred assets 遞延資產   oX ZWg~&l^  
deferred liabilities 遞延負債   
Q&I #  
delivery 交貨   w[GEm,ZC  
delivery expense 送貨費   aVR!~hvFs  
delivery order 出貨單   zfop-qDOc  
demand draft 即期匯票   f/dJRcDl<  
demand note 即期票據   X!|e
RA~o  
demurrage charge 延期費   2*sTU  
deposit 存款   G&h@   
deposit slip 存款單   &$XTe2  
depreciation 折舊   g%J\YRo  
direct cost 直接成本   )xVf3l pQ  
direct labour 直接人工   @;O"-7Kk  
director 董事   ! VT$U6  
discount 折扣   ,#XXwm ^I  
discount on purchase 進貨折扣   r`-8+"P  
   # j Tkz