[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。   z&cfFx#h)  
sfa T`q  
acceptance 承兌   ;cxYX/fJ  
account 賬戶   g
d#  
accountant 會計員   /xj'Pq((}p  
accounting 會計  
o NJ/AT  
accounting system 會計制度   NM[w=  
accounts payable 應付賬款   QF!K$?EU[  
accounts receivable 應收賬款   $5%tGFh  
accumulated profits 累積利益    Ya304Pjd  
adjusting entry ?#123;整記錄   T*|?]k 8@*  
adjustment ?#123;整   |I85]'K9a  
administration expense 管理費用   q'",70"\  
advances 預付   Lu1>A {et  
advertising expense 廣告費   u&2uQ-T0  
agency 代理   Eu
1s  
agent 代理人   d&.)Dw  
agreement 契約   Ed_A#@V  
allotments 分配數   OC"W=[Myl  
allowance 津貼   YadyRUE  
amalgamation 合併   m|=/|Hm  
amortization 攤銷   Q]IpHNt[>  
amortized cost 應攤成本   ;Fp"]z!Qh+  
annuities 年金   ? 0nbvV5v7  
applied cost 已分配成本   GZ*cV3Y`&  
applied expense 已分配費用   WAkKbqJV  
applied manufacturing expense 己分配製造費用   ,%>/8*  
apportioned charge 攤派費用   * J~N  
appreciation 漲價   ^EM## Ss_  
article of association 公司章程   8;Yx a8ie  
assessment 課稅   b
s:E`Q  
assets 資產   ;]vE"Mx$  
attorney fee 律師費   [xe(FFl+  
audit 審計   uH!uSB2  
auditor 審計員   DgQw`D)+  
average 平均數   h;?=:(  
average cost 平均成本   e<2?O  
bad debt 壞賬   A\nL(Nd  
balance 餘額   fs_6`Xt  
balance sheet 資產負債表   ca%s$' d  
bank account 銀行賬戶   e"Kg/*Ji1  
bank balance 銀行結存   ?:73O`sX:  
bank charge 銀行手續費   @0H}U$l  
bank deposit 銀行存款   wQ]!Y?I  
bank discount 銀行貼現   Eh/B[u7T[  
bank draft 銀行匯票   Jn!-Wa,  
bank loan 銀行借款   o?%1^6&HE  
bank overdraft 銀行透支   5$9g4  
bankers acceptance 銀行承兌   ' P5ttI#|  
bankruptcy 破產   xXkP(^ Y  
bearer 持票人   rG)K? B~  
beneficiary 受益人   @Cg%7AF  
bequest 遺產   N. R,[K  
bill 票據   EX zA(igS  
bill of exchange 匯票   v0Ww~4|],  
bill of lading 提單   U\dq Mp#Wy  
bills discounted 貼現票據   ^'9:n\SKQ  
bills payable 應付票據   Hs,pY(l^  
bills receivable 應收票據   ,v(K|P@  
board of directors 董事會   B'<k*9=Nv8  
bonds 債券   H&Jp,<\x  
bonus 紅利   %zDh07VT\  
book value 賬面價值   >#~!03  
bookkeeper 簿記員   3<">1] /,  
bookkeeping 簿記   |e49F  
branch office general ledger 支店往來賬戶   5~)m6]-6  
broker 經紀人   kY MKVR  
brought down 接前   t6m&+N  
brought forward 接上頁   MtWzGE=?  
budget 預算   $d\]s]}`  
by-product 副產品   ,c }R*\  
by-product sales 副產品銷售   6_xPk`m  
capital 股本   qI (<5Wxl  
capital income 資本收益   wNQhz.>y  
capital outlay 資本支出   OAx5 LTd  
capital stock 股本   e\o>(is  
capital stock certificate 股票    M18<d1*  
carried down 移後   YKCd:^u  
carried forward 移下頁   !Miw.UmPm  
cash 現金   i|M^QKvF  
cash account 現金賬戶   KYe@2 6   
cash in bank 存銀行現金   qRk<1.  
cash on delivery 交貨收款   +bO]9*g]  
cash on hand 庫存現金   CG!7BP\  
cash payment 現金支付   z''ITX)oG  
cash purchase 現購   :&59N^So|  
cash sale 現沽     %4  
cashier 出?#123;員   v>S[}du  
cashiers check 本票   -l)u`f^n|  
certificate of deposit 存款單折   X1LwIa>  
certificate of indebtedness 借據   RQg7vv]%  
certified check 保付支票   O4Z_v%2M  
certified public accountant 會計師   LHJ}I5zv  
charges 費用   )H HBf<  
charge for remittances 匯水手續費  
Wycood*  
charter 營業執照   lxVA:tz0  
chartered accountant 會計師   cJ^:b4j  
chattles 動產   )c;zNs  
check 支票   % ]U'   
che stub 支票存根   3$ TU2-x;g  
closed account 己結清賬戶   #gQaNc?  
closing 結算   _zuX6DO  
closing entries 結賬紀錄   B_ x?s  
closing stock 期末存貨   Of@LEEh6  
closing the book 結賬   }I )%Gw  
columnar journal 多欄日記賬   {D>@ZC  
combination 聯合   :_
0"t-  
commission 佣金   vG Ie"$hNh  
commodity 商品   mBtXa|PJ  
common stock 普通股   \jHHj\LLr.  
company 公司   GE S_|[Q  
compensation 賠償   v-utDQT3  
compound interest 複利   wR(>'?  
consignee 承銷人   ,JU3w  
consignment 寄銷   Lo{g0~?x*  
consignor 寄銷人   ,SZYZ 25  
consolidated balance sheet 合併資產負債表   7]J7'!Iz  
consolidated profit and loss account 合併損益表   LA9'HC(5  
consolidation 合併   c04;2gR  
construction cost 營建成本   9|{t%F=-  
construction revenue 營建收入   o1k X`Eu  
contract 合同   C)z?-f  
control account 統制賬戶   Droa1_FX  
copyright 版權   zn3]vU!  
corporation 公司   azC
od1aL{  
cost 成本   xj#anr  
cost accounting 成本會計  
yV4rS6=  
cost of labour 勞工成本   .0a,%o8n  
cost of production 生產成本   Uv|?@zy#  
cost of manufacture 製造成本   EvJ<X,Bo  
cost of sales 銷貨成本   #`5>XfbmQ(  
cost price 成本價格   b;2[E/JKB  
credit 貸方   Cx[Cst`  
credit note 收款通知單   c|2+J:}p  
creditor 債權人   \r5L7y$9 h  
crossed check 橫線支票   *u)#yEJ)  
current account 往來活期賬戶   ;i>(r;ZM  
current asset 流動資產   q L-Ni  
current liability 流動負債   a<W.}0ZY  
current profit and loss 本期損益   n~mP7X%wE7  
debit 借方   7W]0bJK+E  
debt 債務   .Z9{ \tj  
debtor 債務人   5\jzIB_?  
deed 契據   `D,mZj/b  
deferred assets 遞延資產   v1aE[Q  
deferred liabilities 遞延負債   ']__V[  
delivery 交貨   h2_A'  
delivery expense 送貨費   C(J+tbk  
delivery order 出貨單   xWuvT,^  
demand draft 即期匯票   &VdKL2  
demand note 即期票據   ][V@t^  
demurrage charge 延期費   /V"6Q'D  
deposit 存款   {=Z _L?j  
deposit slip 存款單   VTl\'>(Cl  
depreciation 折舊   #!>QXiyR  
direct cost 直接成本   
3jzmiS]  
direct labour 直接人工   t^| GcU]  
director 董事   T$&vk#qr  
discount 折扣   szw|`S>o  
discount on purchase 進貨折扣   dml,|k=  
   9.^2CM6l