[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。    Hf?@<4  
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acceptance 承兌    pE)NSZ  
account 賬戶   >5Yn`Fc5  
accountant 會計員   f7~dn#<@  
accounting 會計   LSou]{R  
accounting system 會計制度   V;xPZ2C;  
accounts payable 應付賬款   =JIceLL  
accounts receivable 應收賬款   ;v@
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accumulated profits 累積利益   tfGs|x  
adjusting entry ?#123;整記錄   5 ix*wu`,  
adjustment ?#123;整   PJC(:R(j  
administration expense 管理費用   mG&A_/e!9  
advances 預付   gHBvQ1g  
advertising expense 廣告費   "dX~J3$  
agency 代理   @"MYq#2c$  
agent 代理人   dDpAS#'s\  
agreement 契約   I"88O4\@  
allotments 分配數   5MB`yRVv  
allowance 津貼   `xLsD}32  
amalgamation 合併   |VWT4*K  
amortization 攤銷   :}zyd;Rc  
amortized cost 應攤成本   !HDb{f  
annuities 年金   Q^Cm3|ZO  
applied cost 已分配成本   Y0a[Lb0  
applied expense 已分配費用   sX%n`L  
applied manufacturing expense 己分配製造費用   LUMbRrD-  
apportioned charge 攤派費用    n?EgC8b9  
appreciation 漲價   ~~OFymQ%?q  
article of association 公司章程   d^aVP  
assessment 課稅   a.Z@Z!*  
assets 資產   \dtiv&x  
attorney fee 律師費   \Mg_Q$  
audit 審計   _Hv+2E[4Z  
auditor 審計員   VO|ECB2e  
average 平均數   >o?v[:u*  
average cost 平均成本   3}fOb  
bad debt 壞賬   #uhUZq  
balance 餘額   aZ4EcQ@-$]  
balance sheet 資產負債表   T?pS2I~  
bank account 銀行賬戶   \sAaVdZJH(  
bank balance 銀行結存   ,IjZQ53q~  
bank charge 銀行手續費   \FVfV`x  
bank deposit 銀行存款   $9,&BW_*  
bank discount 銀行貼現   O
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bank draft 銀行匯票   MN
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bank loan 銀行借款   gm-[x5O"  
bank overdraft 銀行透支   ZZT #V%Q=u  
bankers acceptance 銀行承兌   Food<(!.>  
bankruptcy 破產   \;X7DK2  
bearer 持票人   'ZuS  
beneficiary 受益人  
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bequest 遺產   AEyvljv  
bill 票據   LORcf1X/  
bill of exchange 匯票   l*1|B3#m!  
bill of lading 提單   3PNdc}h&#  
bills discounted 貼現票據   ODxZO3  
bills payable 應付票據   |sZqqgZ-  
bills receivable 應收票據   Q1,sjLO-a  
board of directors 董事會   >$4#G)s  
bonds 債券   xqG<R5k>>  
bonus 紅利   0B`X056|"|  
book value 賬面價值   [s(D==8  
bookkeeper 簿記員   Jl/wP  
bookkeeping 簿記   Al-`}g+^  
branch office general ledger 支店往來賬戶   Y %"Ji[  
broker 經紀人   MVYd\)\o  
brought down 接前   gg /`{  
brought forward 接上頁   4@PA+(kvS  
budget 預算   RuPnWx!  
by-product 副產品   .e~"+Pe6b  
by-product sales 副產品銷售   v-1}&K  
capital 股本   M13HD/~O  
capital income 資本收益   ~b Lx2=-"  
capital outlay 資本支出   6zi>Q?] 1  
capital stock 股本   "?8)}
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capital stock certificate 股票   q)k:pQ   
carried down 移後   ;+9OzF ;  
carried forward 移下頁   xa~]t<2  
cash 現金   W7S~~  
cash account 現金賬戶   YWFE*wQ!  
cash in bank 存銀行現金   Hb)FeGsd).  
cash on delivery 交貨收款   %fj5;}E.  
cash on hand 庫存現金   OIcXelS:@k  
cash payment 現金支付   Pxlc RF  
cash purchase 現購   ;k<dp7^  
cash sale 現沽   PF%-fbh!~  
cashier 出?#123;員   BQ-x#[%s  
cashiers check 本票   F$7!j$ Z  
certificate of deposit 存款單折   9kL,69d2  
certificate of indebtedness 借據   FZHA19Kb  
certified check 保付支票  
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certified public accountant 會計師   .xRdKt!p  
charges 費用   -YA,Stc-  
charge for remittances 匯水手續費   n:5M E*  
charter 營業執照   @5>#<LV=E#  
chartered accountant 會計師   EW `hL~{  
chattles 動產   ~t6q-P  
check 支票   5n@YNaoIb  
che stub 支票存根  
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closed account 己結清賬戶   .GrOdDK$ns  
closing 結算    ;l$$!PJ  
closing entries 結賬紀錄   *1)>He$qL  
closing stock 期末存貨   5J5?cs-!  
closing the book 結賬   7L!JP:v  
columnar journal 多欄日記賬   >i/jqT/  
combination 聯合   [YDSS/  
commission 佣金   &hOz(825r  
commodity 商品   H"A%mrb  
common stock 普通股   zxyl+tU &  
company 公司   (S[z  
compensation 賠償   ={BD*=i  
compound interest 複利   G/_IY;  
consignee 承銷人   :{7+[LcH7  
consignment 寄銷   `w@:h4f  
consignor 寄銷人   9K+>;`  
consolidated balance sheet 合併資產負債表   jP
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consolidated profit and loss account 合併損益表   }9fa]D-a?  
consolidation 合併   @*6fEG{,q  
construction cost 營建成本   GY~$<^AK  
construction revenue 營建收入   wI%M3XaBws  
contract 合同   Ew8@{X y  
control account 統制賬戶   eADCT  
copyright 版權   uFkl^2  
corporation 公司   +:MSY p  
cost 成本   dOhSqx56  
cost accounting 成本會計   Sc<dxY@w7-  
cost of labour 勞工成本   DHO]RRGV  
cost of production 生產成本   -,J<X\  
cost of manufacture 製造成本   2dn^K3  
cost of sales 銷貨成本   .t8)`MU6.  
cost price 成本價格   aacy5E  
credit 貸方   qE
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credit note 收款通知單   Y ;Ym= n'  
creditor 債權人   ? wS}'  
crossed check 橫線支票   c./\sN@  
current account 往來活期賬戶   6h:QSVfx  
current asset 流動資產    E]V, @  
current liability 流動負債   vW+6_41ZM  
current profit and loss 本期損益   +3v)@18B1  
debit 借方   `|t,Uc|7!  
debt 債務   8g#$Y2P  
debtor 債務人   PgBEe @.  
deed 契據   I7ao2aS  
deferred assets 遞延資產   sy&[Q{,4  
deferred liabilities 遞延負債   !cW rB9  
delivery 交貨   y{<e4{ !  
delivery expense 送貨費   {[y6qQm  
delivery order 出貨單   q<YM,%mgj  
demand draft 即期匯票   ",#.?vT`  
demand note 即期票據   -]N2V'QB  
demurrage charge 延期費   ipSMmp B  
deposit 存款   `4"8@>D  
deposit slip 存款單   \:vF FK4a  
depreciation 折舊   [txOh!sxD  
direct cost 直接成本   w\buQ6pR)  
direct labour 直接人工   _"8n&=+  
director 董事   8_Oeui(i  
discount 折扣   O NabL.CV  
discount on purchase 進貨折扣   T;w:^XW  
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