[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。   J"XZnb)E=  
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acceptance 承兌   F4IU2_CnPD  
account 賬戶   <driD'=F  
accountant 會計員   B'bOK`p  
accounting 會計   gN]\#s@[  
accounting system 會計制度   /*t H$\6*  
accounts payable 應付賬款   s|k&@
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accounts receivable 應收賬款   Ue!yK  
accumulated profits 累積利益   3KtJT&RuL  
adjusting entry ?#123;整記錄   ;R$2+9  
adjustment ?#123;整   bYr*rEcA  
administration expense 管理費用   RSnBG"  
advances 預付   hUEA)c  
advertising expense 廣告費   aYc^ 9*7  
agency 代理   2G_]Y8  
agent 代理人   /Zxq-9   
agreement 契約   I^[[*Bh*C  
allotments 分配數   FB %- $  
allowance 津貼   F?qg?1vB|  
amalgamation 合併   b,>>E^wd!  
amortization 攤銷   ~ y,m7%L  
amortized cost 應攤成本   SF da?>  
annuities 年金   fm!\**Q1  
applied cost 已分配成本   s@6Jz\<E  
applied expense 已分配費用   @gw8r[  
applied manufacturing expense 己分配製造費用   ,Kt51vGi  
apportioned charge 攤派費用   e`Co ='  
appreciation 漲價   sD|}?7  
article of association 公司章程   m^w{:\p  
assessment 課稅   `Q[NrOqe"  
assets 資產   5<P6PHdY  
attorney fee 律師費   hoLA*v2<  
audit 審計   'X`W+=T$  
auditor 審計員   7}`FXB  
average 平均數   yq[@Cw  
average cost 平均成本   4[)tO-v:Y  
bad debt 壞賬   *Rxn3tR7  
balance 餘額   Mh{>#Gs  
balance sheet 資產負債表   &=XK:+  
bank account 銀行賬戶   ?-tNRIPW@p  
bank balance 銀行結存   I
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bank charge 銀行手續費   uQ7lC~  
bank deposit 銀行存款   D0>Pc9
 
bank discount 銀行貼現   }'K-1:  
bank draft 銀行匯票   %pqB/  
bank loan 銀行借款   `Jh<8~1  
bank overdraft 銀行透支   +k[w)7Q  
bankers acceptance 銀行承兌   "8~PfLJ+  
bankruptcy 破產   0%)T] SDS  
bearer 持票人   z[y
  
beneficiary 受益人   dN7.W   
bequest 遺產   fB]NEx|o~  
bill 票據   l=x(   
bill of exchange 匯票   WQbjq}R fI  
bill of lading 提單   '8(Ui B5d  
bills discounted 貼現票據   }Yc5U,A;  
bills payable 應付票據   DO(3hIj  
bills receivable 應收票據   RE 4WD9n  
board of directors 董事會   z;_v l  
bonds 債券   T\bpeky~  
bonus 紅利   ZB}A^X  
book value 賬面價值   /_YTOSZjm  
bookkeeper 簿記員   GRaU]Z]ck  
bookkeeping 簿記   ?Iq{6O>D.  
branch office general ledger 支店往來賬戶   ) TRUx  
broker 經紀人   h4+*ssnYV  
brought down 接前   [B+:)i  
brought forward 接上頁   (/s~L*gF{  
budget 預算   A(n#k&W1fZ  
by-product 副產品   qw>vu7/z  
by-product sales 副產品銷售   >0uj\5h)I]  
capital 股本   p}5413z5Z=  
capital income 資本收益   9,JWi{l Iv  
capital outlay 資本支出   9hh~u -8L  
capital stock 股本   [HL>Lp&A?  
capital stock certificate 股票   b*/Mco 9O  
carried down 移後   `zB bB^\`W  
carried forward 移下頁   *2rc
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cash 現金   @^o7UzS4z  
cash account 現金賬戶  
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cash in bank 存銀行現金   [rL 8L6,!  
cash on delivery 交貨收款   v`]y:Ku|wR  
cash on hand 庫存現金   ~qIr'?D  
cash payment 現金支付   j; R20xf0  
cash purchase 現購   g/i%XTX>  
cash sale 現沽   pf%;*  
cashier 出?#123;員   OiS\tK?|GV  
cashiers check 本票   xGOVMo +  
certificate of deposit 存款單折   9!kp3x/`  
certificate of indebtedness 借據   `xx3JQv[  
certified check 保付支票   /+8VW;4|I  
certified public accountant 會計師   B2a#:E,6  
charges 費用   adAdX;@e`  
charge for remittances 匯水手續費   pOh<I{r1  
charter 營業執照   q]VB}nO  
chartered accountant 會計師   #9F>21UU  
chattles 動產   y7%SHYC p[  
check 支票   T7Y}v,+-  
che stub 支票存根   $G5:/,Q  
closed account 己結清賬戶   _N)&<'lB<  
closing 結算   `w`F-ke]I  
closing entries 結賬紀錄   x+;y0`oL  
closing stock 期末存貨   y)a)VvU":  
closing the book 結賬   @65xn)CD{  
columnar journal 多欄日記賬   ;r&Z?B$  
combination 聯合   FSAX,Y  
commission 佣金  
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commodity 商品   1ltW9^cF}  
common stock 普通股   >,h{`  
company 公司   _[-W*,xJ)  
compensation 賠償   Dln1 R[  
compound interest 複利   d3S M
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consignee 承銷人   k7;i^$@c  
consignment 寄銷   3D1y^ I  
consignor 寄銷人   ~8"oH5  
consolidated balance sheet 合併資產負債表   |lg jI!iK  
consolidated profit and loss account 合併損益表   r| )45@  
consolidation 合併   $m E3 FJP>  
construction cost 營建成本   VaGQre  
construction revenue 營建收入   /&_ q"y9  
contract 合同   zSU,le  
control account 統制賬戶   k_ywwkG9lU  
copyright 版權   &43c/TSb  
corporation 公司   L
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cost 成本   )tnbl"0  
cost accounting 成本會計   pek=! nZ  
cost of labour 勞工成本   ~!Nw]lb!  
cost of production 生產成本   Xo]2iQy  
cost of manufacture 製造成本   N
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cost of sales 銷貨成本   kS=nH9  
cost price 成本價格   DV[FZ  
credit 貸方   *Uj;a.  
credit note 收款通知單   :#35mBe}k  
creditor 債權人   u[Si=)`VPk  
crossed check 橫線支票   pe2:~}WB  
current account 往來活期賬戶   gmgri  
current asset 流動資產   Xt$P!~Lu  
current liability 流動負債   LExm#T`  
current profit and loss 本期損益   Lo#G.
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debit 借方   P:N># G~z  
debt 債務   /<IWdy]$3  
debtor 債務人   CCol>:8{P  
deed 契據   _X mxBtk9f  
deferred assets 遞延資產   ;1{=t!z=  
deferred liabilities 遞延負債   (V\N1T,f  
delivery 交貨   v'b%m8  
delivery expense 送貨費   79@CO6  
delivery order 出貨單   h6^|f%\w*i  
demand draft 即期匯票   VltM{-k^  
demand note 即期票據   cs.t#C  
demurrage charge 延期費   R@s7s%y=  
deposit 存款   &rD8ng+$  
deposit slip 存款單   YG8V\4 SQ  
depreciation 折舊   .UQ|k,,t  
direct cost 直接成本   cNxxX!P/  
direct labour 直接人工   wWfj#IB;R  
director 董事   Z"_8l3  
discount 折扣   -]Su+/3(,  
discount on purchase 進貨折扣   Z`
MpH  
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