[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。   c1%rV`)]  
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acceptance 承兌   /;oqf4MF  
account 賬戶   _~M^ uW^l  
accountant 會計員   &=Y e6 f[  
accounting 會計   H?
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accounting system 會計制度   FS@A8Bb  
accounts payable 應付賬款   4l @)K9F  
accounts receivable 應收賬款   c\.P/~  
accumulated profits 累積利益   M_|> kp  
adjusting entry ?#123;整記錄   zwr\:Hu4  
adjustment ?#123;整   $$1qF"GF  
administration expense 管理費用   n:4uA`Vg  
advances 預付   |vu>;*K  
advertising expense 廣告費   >EP(~G3u  
agency 代理   DC:)Ysuj  
agent 代理人   =SBBvnPLI  
agreement 契約   HOZRYIQB  
allotments 分配數   X G 0v  
allowance 津貼   TH?9< C-C  
amalgamation 合併   r;gP}H ?  
amortization 攤銷   k;Fh4Hv  
amortized cost 應攤成本   0LL c 1t>}  
annuities 年金   #YK5WTn5  
applied cost 已分配成本   |vILp/"9=W  
applied expense 已分配費用   MGt]'}  
applied manufacturing expense 己分配製造費用   F
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apportioned charge 攤派費用   J4aBPq`  
appreciation 漲價   tju|UhP3  
article of association 公司章程   P Sx304  
assessment 課稅   $nPAm6mH  
assets 資產   0Kv Vw rWJ  
attorney fee 律師費   e3m*i}K}  
audit 審計   =Ho"N`Qy  
auditor 審計員   XDz5b.,  
average 平均數   Q+$Tt7/  
average cost 平均成本   sl|_=oXT  
bad debt 壞賬   ..<3%fL3  
balance 餘額   :c]`D>  
balance sheet 資產負債表   0q6I;$H  
bank account 銀行賬戶   uT_!'l$fr  
bank balance 銀行結存   N_DT7  
bank charge 銀行手續費   z@VP:au  
bank deposit 銀行存款   :`Az/U[  
bank discount 銀行貼現   ra6o>lI(,  
bank draft 銀行匯票   " I
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bank loan 銀行借款   m~`>` 4  
bank overdraft 銀行透支   "!UVs+)]  
bankers acceptance 銀行承兌   P?ep]  
bankruptcy 破產   >-)h|w i  
bearer 持票人   [L~@uAMw:  
beneficiary 受益人   ;<wS+4,  
bequest 遺產   XbXA+ey6  
bill 票據   d&(_|xq#  
bill of exchange 匯票   rrBAQY|.  
bill of lading 提單   {}Ejt:rKN  
bills discounted 貼現票據   m7qqY  
bills payable 應付票據   xU
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bills receivable 應收票據   -yx/7B5@  
board of directors 董事會   NPjv)TN}3  
bonds 債券   {]}s#vvy  
bonus 紅利   rOfK~g,X  
book value 賬面價值   [_6&N.  
bookkeeper 簿記員   #D%ygh=  
bookkeeping 簿記   Qx`~g,wk8  
branch office general ledger 支店往來賬戶   ,^'R_efY  
broker 經紀人   r/:%}(7;  
brought down 接前   8v92N g7  
brought forward 接上頁   SU%DW46  
budget 預算   +M\8>/0oA  
by-product 副產品   ` ,>wC+}  
by-product sales 副產品銷售   K k[`dR;  
capital 股本   j tA*pL'/V  
capital income 資本收益   } :?.>#  
capital outlay 資本支出   SZ!=`a]  
capital stock 股本   2WBq  
capital stock certificate 股票   n(;:*<Rh  
carried down 移後    _^t-9  
carried forward 移下頁   M8;lLcg u.  
cash 現金   "^CXY3v  
cash account 現金賬戶   \gO,hST  
cash in bank 存銀行現金   6[dur'x  
cash on delivery 交貨收款   I$q>  
cash on hand 庫存現金   w~\%vXla  
cash payment 現金支付   h{iEZ#  
cash purchase 現購   &Ral+J  
cash sale 現沽   xi
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cashier 出?#123;員   h y-cG%f  
cashiers check 本票   ]<w:V`(  
certificate of deposit 存款單折   pa]"iZz  
certificate of indebtedness 借據   /CX VLl8~  
certified check 保付支票   )mN9(Ob!  
certified public accountant 會計師   `$5UH
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charges 費用   3{Q,hpZN  
charge for remittances 匯水手續費   &eZfQ2
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charter 營業執照   X" R<J#4  
chartered accountant 會計師   P\R27Jd  
chattles 動產   h3G.EM:eG  
check 支票   ' /%zi,0  
che stub 支票存根   ' [0AHM  
closed account 己結清賬戶   Oe]&(  
closing 結算   "5|Lz)=  
closing entries 結賬紀錄   <,%:   
closing stock 期末存貨   -pb&-@Hul  
closing the book 結賬   @ GDX7TPV  
columnar journal 多欄日記賬   Ubz"rCjq  
combination 聯合   i8pU|VpA  
commission 佣金   Ukphd$3J=  
commodity 商品   %Kb9tHg  
common stock 普通股   kJK,6mN  
company 公司   rP=sG;d  
compensation 賠償   9uB(Mx(-:`  
compound interest 複利   x;E 2~&E  
consignee 承銷人   4&^9Wklj  
consignment 寄銷   wzWbB2Mb5  
consignor 寄銷人   quu*xJ;Ci  
consolidated balance sheet 合併資產負債表   !fkep=  
consolidated profit and loss account 合併損益表   3/6/G}s  
consolidation 合併   mj,fp2D;%  
construction cost 營建成本   E@)\Lc~  
construction revenue 營建收入   O9h+Q\0\W  
contract 合同   T=Z.U$  
control account 統制賬戶   YE+$H%Jl!  
copyright 版權   Xh+ia#K  
corporation 公司   9ptFG]lZ  
cost 成本   L;t)c  
cost accounting 成本會計   Vd9@Dy  
cost of labour 勞工成本   !sSQQo2Sv  
cost of production 生產成本   /\d$/~BFi  
cost of manufacture 製造成本   dfj\RIV8  
cost of sales 銷貨成本   f<jb=\}x  
cost price 成本價格   r4 dOK] 0  
credit 貸方   +SXIZ`  
credit note 收款通知單   /uqu32;o  
creditor 債權人   m>&HuHf  
crossed check 橫線支票   q!,zq  
current account 往來活期賬戶   tx7~SUr  
current asset 流動資產    y6HuN  
current liability 流動負債   `(4pu6uT  
current profit and loss 本期損益   uZ6d35MJ  
debit 借方   WgR4Ix^L#  
debt 債務   S5=Udd"  
debtor 債務人   I?!rOU=0  
deed 契據   d}I(`%%)  
deferred assets 遞延資產   ZFh+x@  
deferred liabilities 遞延負債   D@YP7  
delivery 交貨   [
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delivery expense 送貨費   F_;tT%ywfx  
delivery order 出貨單   d4^`}6@  
demand draft 即期匯票   !mfJpJ  
demand note 即期票據   ,\PVC@xJ  
demurrage charge 延期費   l0]
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deposit 存款   1qdZc_x  
deposit slip 存款單   ;^k7zNf-  
depreciation 折舊   LX+5|u  
direct cost 直接成本   0Ce]V,i6C>  
direct labour 直接人工   dG'SZ&<  
director 董事   *=F(KZ  
discount 折扣   5t:8.%<UK  
discount on purchase 進貨折扣   %oykcf,#  
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