[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。  
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acceptance 承兌   65bLkR{0  
account 賬戶   !xoN%5!  
accountant 會計員   "?_adot5v  
accounting 會計   G)\s{qk  
accounting system 會計制度   dsP|j(y  
accounts payable 應付賬款   Iu6KW:x  
accounts receivable 應收賬款   |+Z, 7~!  
accumulated profits 累積利益   Pxu!,Mi[d  
adjusting entry ?#123;整記錄   <)y44x|S'  
adjustment ?#123;整   wsp&U .z  
administration expense 管理費用   qq}EXq^  
advances 預付   YK*2
 
advertising expense 廣告費   Z!Sv/5xx  
agency 代理   h: :'s&|  
agent 代理人   vTN/ho,H  
agreement 契約   ~Nf01,F  
allotments 分配數   ul~>eZ  
allowance 津貼   bHcb+TR3  
amalgamation 合併   ay6G1\ 0W  
amortization 攤銷   jI@0jxF  
amortized cost 應攤成本   ]Po9a4w#  
annuities 年金   b Jt39 7  
applied cost 已分配成本   ]c{Zh?0  
applied expense 已分配費用   *leQd^47  
applied manufacturing expense 己分配製造費用   ey<u  
apportioned charge 攤派費用   21GjRPs\  
appreciation 漲價   VKy:e.  
article of association 公司章程   j &)Xi^^  
assessment 課稅   NGB%fJ  
assets 資產   uyP)5,  
attorney fee 律師費   f XxdOn.  
audit 審計   DG8]FhD^b  
auditor 審計員   flTK  
average 平均數   T/G1v;]  
average cost 平均成本   a$Eqe_  
bad debt 壞賬   `+$'bNPn&  
balance 餘額   c38RE,4U  
balance sheet 資產負債表   #(3w6l2  
bank account 銀行賬戶   CYrVP%xRA  
bank balance 銀行結存   9)l-5o:D  
bank charge 銀行手續費   zR h1  
bank deposit 銀行存款   (:E_m|00;  
bank discount 銀行貼現   r/=v;4.W  
bank draft 銀行匯票   \1D~4Gz6}  
bank loan 銀行借款   I_.(&hMn  
bank overdraft 銀行透支   $K^"a  
bankers acceptance 銀行承兌   YNc%[S[u^1  
bankruptcy 破產   r Efk5R  
bearer 持票人   2/=CrK  
beneficiary 受益人   Fzh%#z0  
bequest 遺產   Ttn=VX{ \  
bill 票據   Smo^/K`f9  
bill of exchange 匯票   ,=B "%=S  
bill of lading 提單   E:xpma1Qf  
bills discounted 貼現票據   'Kxs>/y3  
bills payable 應付票據   NZ9=hI;iM  
bills receivable 應收票據   -dsB@nPiUw  
board of directors 董事會   ,]i ^/fT  
bonds 債券   :7D&=n)  
bonus 紅利   6%JKY
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book value 賬面價值   f*Xonb  
bookkeeper 簿記員   chQt8Ar3  
bookkeeping 簿記   Jn +
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branch office general ledger 支店往來賬戶   49bzHEqZ  
broker 經紀人   nj!)\U  
brought down 接前   r7c(/P^$G  
brought forward 接上頁   ! o:m*:  
budget 預算   v$K`C;  
by-product 副產品   pB@8b$8(Z  
by-product sales 副產品銷售   j.uN`cU!  
capital 股本   [
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capital income 資本收益   AT<gV/1l  
capital outlay 資本支出   @%IZKYfc~  
capital stock 股本   `mQY%p|  
capital stock certificate 股票   F_/]9tz?;  
carried down 移後   Z=sy~6m+v  
carried forward 移下頁   k sJz44  
cash 現金   VjtI1I  
cash account 現金賬戶   lJi '%bOi  
cash in bank 存銀行現金   T[N:X0  
cash on delivery 交貨收款   il w<Q-o4(  
cash on hand 庫存現金   iJ~5
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cash payment 現金支付   ^ b~&}uU  
cash purchase 現購   Ox8dnPcx  
cash sale 現沽    $Tfq9  
cashier 出?#123;員   .6!IO^`[  
cashiers check 本票   FAjO-T4(  
certificate of deposit 存款單折   D'YF[l  
certificate of indebtedness 借據   df nmUE  
certified check 保付支票   TYw0#ZXo  
certified public accountant 會計師   :4}?%3&;  
charges 費用   b,Ed}Ir  
charge for remittances 匯水手續費   D%LqLLD  
charter 營業執照   ')5W  
chartered accountant 會計師   o{4ya jt  
chattles 動產   '&W`x5`t  
check 支票   (ivV[  
che stub 支票存根   s{NEP/QQJ  
closed account 己結清賬戶   'X_iiR8n@p  
closing 結算   V`TXn[7  
closing entries 結賬紀錄   AU}lKq7%  
closing stock 期末存貨   sRE$*^i
 
closing the book 結賬   *ys@'Ai?  
columnar journal 多欄日記賬   z:^Kr"=n  
combination 聯合   WHBQA\4  
commission 佣金   /_rQ>PgSZW  
commodity 商品   d0>V^cB'?  
common stock 普通股   >B>CV8p6w  
company 公司   :@wO' o  
compensation 賠償   qDM/ 6xO  
compound interest 複利   oB-&ma[ZS  
consignee 承銷人   iv?'&IU
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consignment 寄銷   9;&2LT7z  
consignor 寄銷人   _0)#-L>xKF  
consolidated balance sheet 合併資產負債表   si/F\NDT
 
consolidated profit and loss account 合併損益表   Mw?nIIu(@  
consolidation 合併   L4zSro:Si  
construction cost 營建成本   vYL{5,t {1  
construction revenue 營建收入   a{L`C"rJ  
contract 合同   S&6}9r  
control account 統制賬戶   >L$y|8O  
copyright 版權   *wwLhweQ5W  
corporation 公司   ]"dZE2!  
cost 成本   H#E   
cost accounting 成本會計   5u:+hB  
cost of labour 勞工成本   Ve2z= 6(  
cost of production 生產成本   blid* @-  
cost of manufacture 製造成本   Vt5%A}.VQ  
cost of sales 銷貨成本   o2W pi  
cost price 成本價格   teUCK(;23  
credit 貸方   zek\AQN  
credit note 收款通知單   8doT`rI1  
creditor 債權人   90k|W>  
crossed check 橫線支票   U#-&%|b$  
current account 往來活期賬戶   y`E2IE2o  
current asset 流動資產   3! dD!'  
current liability 流動負債   e[i&2mM  
current profit and loss 本期損益   ynw^nmM  
debit 借方   &m5WmEz>`  
debt 債務   zf$OC}|\w  
debtor 債務人   9K#.0  
deed 契據   a,d\<mx  
deferred assets 遞延資產   j*I0]!-  
deferred liabilities 遞延負債   mZ/?uPIa  
delivery 交貨   "h
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delivery expense 送貨費   $B~a*zZ7  
delivery order 出貨單   yZb@  
demand draft 即期匯票   lDe9EJR  
demand note 即期票據   `
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demurrage charge 延期費   c500:OSB  
deposit 存款   E5jK}1t4V  
deposit slip 存款單   ( dpBGt@  
depreciation 折舊   |QAmN>7U  
direct cost 直接成本   9=rYzA?)+  
direct labour 直接人工   ^M,t`r{  
director 董事   (^qcX;-  
discount 折扣   4-E9a_  
discount on purchase 進貨折扣   l2gI2Cioa  
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