[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。   Zw\V}uXI?  
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acceptance 承兌   QF "&~
 
account 賬戶   "Am0.c/  
accountant 會計員   >:E-^t%  
accounting 會計   nJH%pBc  
accounting system 會計制度   W2Z]?l;vQQ  
accounts payable 應付賬款   L;7mt 4H  
accounts receivable 應收賬款   x i,wL0{  
accumulated profits 累積利益   z9O/MHT[w  
adjusting entry ?#123;整記錄   &+^ Y>Ke  
adjustment ?#123;整   T
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administration expense 管理費用   x%ag.g2I  
advances 預付   !Y(q pC:$  
advertising expense 廣告費   L([>yQZ  
agency 代理   pAmI ](  
agent 代理人   /O9EI'40)  
agreement 契約   !sQ8,l0h  
allotments 分配數   ua-|4@YO  
allowance 津貼   K"$ky,tU  
amalgamation 合併   :.df(1(RL  
amortization 攤銷   >*xzSd?\  
amortized cost 應攤成本   IjAity.Xrq  
annuities 年金   =8_TOvSJ4p  
applied cost 已分配成本   `
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applied expense 已分配費用   oHnpwU  
applied manufacturing expense 己分配製造費用   _'p;V[(+M  
apportioned charge 攤派費用   %k)I=|  
appreciation 漲價   j&GK
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article of association 公司章程   Dy@NgHe  
assessment 課稅   B4Oa7$M/U  
assets 資產   $0 zL  
attorney fee 律師費   0\*<k`dY  
audit 審計   ^BTNx2VHf  
auditor 審計員   j=>Gfo  
average 平均數   :]hfmWC   
average cost 平均成本   XhV"<&v  
bad debt 壞賬   C YKGf1;If  
balance 餘額   %'O(Y{$Y.  
balance sheet 資產負債表   Z@A1+kUS  
bank account 銀行賬戶   &r!>2$B\  
bank balance 銀行結存   ?7a[|-  
bank charge 銀行手續費   !Sh5o'D28  
bank deposit 銀行存款   nzl,y,  
bank discount 銀行貼現   yo6IY  
bank draft 銀行匯票   _' a4I;  
bank loan 銀行借款   \Da$bJ  
bank overdraft 銀行透支   %&(\dt&R1h  
bankers acceptance 銀行承兌   0M-AIQ5  
bankruptcy 破產   n(VMGCZPV  
bearer 持票人   KrH;o)|  
beneficiary 受益人   Lr
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bequest 遺產   hJNA%  
bill 票據   f|5|n>*  
bill of exchange 匯票   {v(|_j&:o  
bill of lading 提單   C( ;7*]  
bills discounted 貼現票據   8;3
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bills payable 應付票據   r'?&VS-Cj  
bills receivable 應收票據   -H]O&u3'c  
board of directors 董事會   SUhP e +  
bonds 債券   9z}kkYk  
bonus 紅利   H/f= 2b  
book value 賬面價值   S/jHyJ,  
bookkeeper 簿記員   WU_Q 7%+QS  
bookkeeping 簿記   Mq?21gW  
branch office general ledger 支店往來賬戶   6j#5Ag:  
broker 經紀人   $y}Tbm  
brought down 接前   cG6+'=]3<  
brought forward 接上頁   ;ecF~-oku  
budget 預算   n 1h+`nsf  
by-product 副產品   '?
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by-product sales 副產品銷售   +.St"f/1  
capital 股本   (@9}FHJzi  
capital income 資本收益   P6rL;_~e  
capital outlay 資本支出   tnntHQ&b  
capital stock 股本   u5[Wr:  
capital stock certificate 股票   NunT2JP.  
carried down 移後   3kg+*]tLx  
carried forward 移下頁   d[de5Xra  
cash 現金   ><HXd+- sd  
cash account 現金賬戶   %l,EA#89s  
cash in bank 存銀行現金   9AaixI  
cash on delivery 交貨收款   yM xS'j1  
cash on hand 庫存現金   ;$]R#1i44  
cash payment 現金支付   S 1JB]\  
cash purchase 現購   SZEr  
cash sale 現沽   seim?LK  
cashier 出?#123;員   oT w1w  
cashiers check 本票   WObfHAp.  
certificate of deposit 存款單折   O.!?O(  
certificate of indebtedness 借據   7 m%|TwJN  
certified check 保付支票   h/ic-iH(>  
certified public accountant 會計師   N]~q@x;<)3  
charges 費用   N !:&$z-  
charge for remittances 匯水手續費   h#>67gJV  
charter 營業執照   1Low[i  
chartered accountant 會計師   WqAP'x 1  
chattles 動產   )erPp@  
check 支票   XUWza=BR"  
che stub 支票存根   (RF6K6~  
closed account 己結清賬戶   #PGExN3e  
closing 結算   42~;/4  
closing entries 結賬紀錄   mz''-1YY$  
closing stock 期末存貨   fO+;%B  
closing the book 結賬   BScysoeD  
columnar journal 多欄日記賬   <e"2<qVi  
combination 聯合   P`0aU3pl  
commission 佣金   &E ~7ty'  
commodity 商品   %pdfGM9g  
common stock 普通股   7)YU ;  
company 公司   ^H>vJT  
compensation 賠償   g6S8@b))|  
compound interest 複利   MLJ8m  
consignee 承銷人   f7L|Jc  
consignment 寄銷   &'Ch[Wo]H  
consignor 寄銷人   U i;o/Z3  
consolidated balance sheet 合併資產負債表   z
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consolidated profit and loss account 合併損益表   &c'unKH  
consolidation 合併   Sx}h$E:  
construction cost 營建成本   MTQdyTDHl  
construction revenue 營建收入   ,PnEDQ|l  
contract 合同   8Og9P1jVh  
control account 統制賬戶   6sntwT"?  
copyright 版權   &*0V!+#6  
corporation 公司   NWf!c-':  
cost 成本   2 >mDT  
cost accounting 成本會計   nWh?zf#{  
cost of labour 勞工成本   f-#fi7  
cost of production 生產成本   $`i&\O2*  
cost of manufacture 製造成本   ~ohW9Z1  
cost of sales 銷貨成本   A="h}9ok  
cost price 成本價格   NLj0\Pz|B  
credit 貸方   tNtP+v-{  
credit note 收款通知單   mu*wX'.'  
creditor 債權人   ^+pmZw9 0  
crossed check 橫線支票   _)ERi*}x8  
current account 往來活期賬戶   FQ[::*-  
current asset 流動資產   ,}bC  
current liability 流動負債   4&?%"2  
current profit and loss 本期損益   Ts^IA67&<  
debit 借方   O32:j   
debt 債務   ^<< Wqmx  
debtor 債務人   &u8BGMl2  
deed 契據   _M7AQ5  
deferred assets 遞延資產   &9'6hM u  
deferred liabilities 遞延負債   Ly3^zFW  
delivery 交貨   ^ c:(HUo#  
delivery expense 送貨費   \!-X&
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delivery order 出貨單   E*[X\70  
demand draft 即期匯票   X)Kd '6 zg  
demand note 即期票據   >XA#/K  
demurrage charge 延期費   %lvSO/
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deposit 存款   [IMa0qs
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deposit slip 存款單   !X8:#a(  
depreciation 折舊   #T+%$q [:  
direct cost 直接成本   jn]{|QZ  
direct labour 直接人工   W8\K_M}  
director 董事   {BgGG@e  
discount 折扣   ,]>Eg6B,u  
discount on purchase 進貨折扣   :?&N/7  
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