[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。   Sdc;jK 9d!  
6N4/p=lE  
acceptance 承兌   $V"~\h8  
account 賬戶   =W9;rQm  
accountant 會計員   :;u~M(R  
accounting 會計   R{r0dK"_  
accounting system 會計制度   /hue]ZaQq  
accounts payable 應付賬款   vXnTPjbE  
accounts receivable 應收賬款   edPnC {?s  
accumulated profits 累積利益   T|p$Ddt`+  
adjusting entry ?#123;整記錄   rs@,<DV)u  
adjustment ?#123;整  
BPnZ"w_  
administration expense 管理費用   K5Fzmo a  
advances 預付   OC'cP[$ _  
advertising expense 廣告費   V(3udB@ K  
agency 代理   x C'>W"pY  
agent 代理人   lqOv_q  
agreement 契約   n
>X   
allotments 分配數   vm+EzmO,!  
allowance 津貼   39JLi~j,  
amalgamation 合併   )gNHD?4x  
amortization 攤銷   %Gn(b1X  
amortized cost 應攤成本   I\sCH  
annuities 年金   bw {%X  
applied cost 已分配成本   O'deQq[  
applied expense 已分配費用   Rww"Z=F  
applied manufacturing expense 己分配製造費用   mp~\ioI*d  
apportioned charge 攤派費用   >P
5 EW!d  
appreciation 漲價   Mg95u
s  
article of association 公司章程   3Gt'<E|"  
assessment 課稅   ]?U:8%  
assets 資產   0[0</"K%1m  
attorney fee 律師費   o([+Pp  
audit 審計   K}O~tff  
auditor 審計員   7/(C1II.Q  
average 平均數   tk WWR%c"  
average cost 平均成本   Y3[<  
bad debt 壞賬   G7C9FV bR  
balance 餘額   +bd/*^  
balance sheet 資產負債表   rQK2&37-,@  
bank account 銀行賬戶   SZc6=^$  
bank balance 銀行結存   &%J{C3Q9  
bank charge 銀行手續費   udg;jR-^  
bank deposit 銀行存款   A]BD2   
bank discount 銀行貼現   w IT`OT6Q  
bank draft 銀行匯票   XaD}J:Xq  
bank loan 銀行借款   z@VY s  
bank overdraft 銀行透支   0;e>kz3o  
bankers acceptance 銀行承兌   6R@ v>}  
bankruptcy 破產   }?>30+42:  
bearer 持票人   \VPU)  
beneficiary 受益人   g{l;v  
bequest 遺產   yq[C?N &N  
bill 票據   9n!3yZVSe  
bill of exchange 匯票   @8@cpm  
bill of lading 提單   qX:54$t  
bills discounted 貼現票據   @q5!3Nz  
bills payable 應付票據   xgJ2W_  
bills receivable 應收票據   [m!\ZK  
board of directors 董事會   1h]Dc(Oc#=  
bonds 債券   SL:o.g(>4  
bonus 紅利   m+DkO{8F  
book value 賬面價值   j/wNPB/NM  
bookkeeper 簿記員   p%J,af  
bookkeeping 簿記   Y cOtPS%  
branch office general ledger 支店往來賬戶   mRfF)  
broker 經紀人   ~mK9S^[  
brought down 接前   i/oaKpPN  
brought forward 接上頁   1NN99^q
 
budget 預算    UX2`x9  
by-product 副產品   H*yX Iq:  
by-product sales 副產品銷售   jbC7U9t7  
capital 股本   V'^s5  
capital income 資本收益   5Z6$90!k  
capital outlay 資本支出   R$(,~~MH  
capital stock 股本   r6 ,5&`&  
capital stock certificate 股票   Tp[ub(/;7  
carried down 移後   rq}ew0&/  
carried forward 移下頁   Uh?SDay  
cash 現金   L4}C%c\p*  
cash account 現金賬戶   wvJm)Mj+  
cash in bank 存銀行現金   nd_d tsp#  
cash on delivery 交貨收款   wC<!,tB(8  
cash on hand 庫存現金   "]5]"F4]  
cash payment 現金支付   '!{zO" 1*  
cash purchase 現購   .0.Ha}{6b  
cash sale 現沽   OyZgg(iN  
cashier 出?#123;員   ![U|2x  
cashiers check 本票   aQ]C`9k  
certificate of deposit 存款單折   98Pt&C?-B  
certificate of indebtedness 借據   k=w%oqpN  
certified check 保付支票   '(&.[Pk:"  
certified public accountant 會計師   gHvxmIG  
charges 費用   =|pQA~UU#  
charge for remittances 匯水手續費   DDc?GY:
 
charter 營業執照   rMfp%DMA  
chartered accountant 會計師   WJ=eV8Uk  
chattles 動產   >UZfi u  
check 支票   uUwwR(R  
che stub 支票存根   )@\= pE.H  
closed account 己結清賬戶   a0CmCv2#  
closing 結算   I r<5 %  
closing entries 結賬紀錄   vM1f -I-  
closing stock 期末存貨   :)cPc7$8  
closing the book 結賬   F^3Q0KsT  
columnar journal 多欄日記賬   p_)V@7  
combination 聯合   mcpM<vY/H  
commission 佣金   rrwBsa3  
commodity 商品    $3W[fC  
common stock 普通股   iZwt,)(  
company 公司   NK$k9,  
compensation 賠償   V[5-A $ft  
compound interest 複利   F%+/j5~^  
consignee 承銷人   iaLsIy#h  
consignment 寄銷   y5RcJM  
consignor 寄銷人   op/HZa  
consolidated balance sheet 合併資產負債表   8uchp  
consolidated profit and loss account 合併損益表   i~MCY.F  
consolidation 合併   #dtYa  
construction cost 營建成本   ZXFM_>y5  
construction revenue 營建收入   KA rR.o }  
contract 合同   4T{+R{_Y1  
control account 統制賬戶   #78p#E  
copyright 版權   K;sH0*  
corporation 公司   py]m^)yc  
cost 成本   -*_D!  
cost accounting 成本會計   ZXY5Xvt:v  
cost of labour 勞工成本   g>1yQ  
cost of production 生產成本   ]V ln5U   
cost of manufacture 製造成本   7*r Q6rAP  
cost of sales 銷貨成本   e_kP=|u)g  
cost price 成本價格   |ITp$_S  
credit 貸方   'u@
)F`  
credit note 收款通知單   D}>pl8ke~g  
creditor 債權人   5IOOVYl  
crossed check 橫線支票   [}9sq+##  
current account 往來活期賬戶   1y2D]h/'  
current asset 流動資產   _[<R<&jG  
current liability 流動負債   >8"oO[U5>  
current profit and loss 本期損益   C\ZL*,%}  
debit 借方   TUw^KSa  
debt 債務   m$ )yd~  
debtor 債務人   &na#ES$X,  
deed 契據   8V`NQS$  
deferred assets 遞延資產   nL%;^`*8  
deferred liabilities 遞延負債   mSp-  
delivery 交貨   J}c5 7$Z  
delivery expense 送貨費   :2pd2S  
delivery order 出貨單   &Gp@,t  
demand draft 即期匯票   >XcbNZV  
demand note 即期票據   n#uH^@#0  
demurrage charge 延期費   x1:+M]Da  
deposit 存款   9 c1g,:8\  
deposit slip 存款單   ?l!L )!2  
depreciation 折舊   OL4I}^*,  
direct cost 直接成本   e6z;;C@'G  
direct labour 直接人工   MUhC6s\F  
director 董事   \_Nr7sc\  
discount 折扣   F l83 Z>  
discount on purchase 進貨折扣   p(QB5at  
   >@KQ )p' `