[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。   d?fS#Ryb  
vE:*{G;Y  
acceptance 承兌   FiUQ2w4  
account 賬戶   9
J3fiA_  
accountant 會計員   >yC=@Uq+  
accounting 會計   Bh3F4k2bg7  
accounting system 會計制度   S<0  &V  
accounts payable 應付賬款   <fUo@]Lv   
accounts receivable 應收賬款    i0=U6S:#  
accumulated profits 累積利益   !D??Y^6bI  
adjusting entry ?#123;整記錄   <mn[-  
adjustment ?#123;整   7}
kJp%-  
administration expense 管理費用   |MwV4^  
advances 預付   Vu$m1,/  
advertising expense 廣告費   +RooU?Aq  
agency 代理   ?M4o>T%p"  
agent 代理人   *[[Gu^t^!  
agreement 契約   *ub2dH4/  
allotments 分配數   gNCS*a  
allowance 津貼   uM2@&)u  
amalgamation 合併   g:Hj1!'  
amortization 攤銷   q1}!Okr"2  
amortized cost 應攤成本   )2[)11J9t  
annuities 年金   W"NI^OX  
applied cost 已分配成本   A=<7*E  
applied expense 已分配費用   ALMsF2H  
applied manufacturing expense 己分配製造費用   -<#) ]um  
apportioned charge 攤派費用   P[3i!"O>  
appreciation 漲價   M"
3"6U/e  
article of association 公司章程   HRf;bKZ  
assessment 課稅   `_\KN_-%Vu  
assets 資產   sO.MUj;  
attorney fee 律師費   *#=Ijr~  
audit 審計   KQ\K:#  
auditor 審計員   CHgip&(.F  
average 平均數   Geq]wv8  
average cost 平均成本   9!( 8o  
bad debt 壞賬   MmT/J1zM  
balance 餘額   (]
]hSkE  
balance sheet 資產負債表   eEZgG=s  
bank account 銀行賬戶   ER"69zQg|2  
bank balance 銀行結存   @]Cg5QW>T  
bank charge 銀行手續費   -#Zdf|  
bank deposit 銀行存款   YG\#
N+D  
bank discount 銀行貼現   {7M++J=  
bank draft 銀行匯票   Q %o@s3~O  
bank loan 銀行借款  
X*2W4udF  
bank overdraft 銀行透支   $k~TVm Yex  
bankers acceptance 銀行承兌   *ID =X!v  
bankruptcy 破產   6K.2VY#  
bearer 持票人   QH'*MY  
beneficiary 受益人   <`nShP>vl  
bequest 遺產   rW?Wd Eg  
bill 票據   '`jGr+K,wU  
bill of exchange 匯票   1:-'euA"  
bill of lading 提單   f.6>6%l  
bills discounted 貼現票據   x%mRDm~-  
bills payable 應付票據   /QXUD.( 8  
bills receivable 應收票據   m{q'RAw  
board of directors 董事會   Q"&Mr+  
bonds 債券   zdYH9d>D  
bonus 紅利   Q#g`D,:o%~  
book value 賬面價值   EX]+
e  
bookkeeper 簿記員   $)M3fZ$#  
bookkeeping 簿記   d/d)MoaJ*t  
branch office general ledger 支店往來賬戶   CS[]T9|_  
broker 經紀人   J^7m?mA  
brought down 接前   #h;  
brought forward 接上頁   2`=jKt  
budget 預算   io#}z4"'qY  
by-product 副產品   7b"fpB  
by-product sales 副產品銷售   tq L(H25z  
capital 股本   u&zY>'}zm  
capital income 資本收益   !^arWH[od  
capital outlay 資本支出   [> HKRVy  
capital stock 股本   <6Q^o[L  
capital stock certificate 股票   B!RfPk1B<*  
carried down 移後   e;.,x
5+  
carried forward 移下頁   /v!yI$xc  
cash 現金   D \ rns+  
cash account 現金賬戶   Hx#YN*\.M  
cash in bank 存銀行現金   -@N-i$!;J  
cash on delivery 交貨收款   kvbZx{s  
cash on hand 庫存現金   0%f}Q7*R  
cash payment 現金支付   $f:uBhM  
cash purchase 現購   u]*7",R uU  
cash sale 現沽   _pdKcE\X  
cashier 出?#123;員   ASXGM0t  
cashiers check 本票   (5$Ge$  
certificate of deposit 存款單折   " tyRnUP  
certificate of indebtedness 借據   $LXa]  
certified check 保付支票   p$Tk;;wm  
certified public accountant 會計師   iK}p#"si  
charges 費用   lNe4e6  
charge for remittances 匯水手續費   /zIG5RK>  
charter 營業執照   YmljHQP  
chartered accountant 會計師   pBqf+}g4  
chattles 動產   //@6w;P  
check 支票   FvsVfV U  
che stub 支票存根   H!;N0",]N  
closed account 己結清賬戶   do" m=y  
closing 結算   lelmX  
closing entries 結賬紀錄   k{vj,
#  
closing stock 期末存貨   u&~Xgq5[  
closing the book 結賬   v H
HgZ  
columnar journal 多欄日記賬   xkSXKR  
combination 聯合   vobC/m  
commission 佣金   J jAxNviG  
commodity 商品   ~n 'A1  
common stock 普通股   ,6+joKe-  
company 公司   ,M.C]6YMr  
compensation 賠償   hDXTC_^s  
compound interest 複利   <#0i*PM_  
consignee 承銷人   kff N0(MR  
consignment 寄銷   *R6lK&  
consignor 寄銷人   l!p`g>$&f  
consolidated balance sheet 合併資產負債表   \;7U:Y$v  
consolidated profit and loss account 合併損益表   +yL;?+s>=  
consolidation 合併   uEgR>X>  
construction cost 營建成本   jIKg*
@  
construction revenue 營建收入   tw4,gW  
contract 合同   JC'3x9_<z  
control account 統制賬戶   j*3;G+  
copyright 版權   INndTF  
corporation 公司   Luao?;|U  
cost 成本   2|k$Vfz  
cost accounting 成本會計   =1[_#Moc6  
cost of labour 勞工成本   qGX@mo({  
cost of production 生產成本   H&s`Xr  
cost of manufacture 製造成本   8~!E.u9w  
cost of sales 銷貨成本   g1t6XVS$9  
cost price 成本價格   L@Rgiq|v-|  
credit 貸方   i[z 2'tx4  
credit note 收款通知單   NDRDPD  
creditor 債權人   !gI0"p?  
crossed check 橫線支票  
J`g5Qn@S  
current account 往來活期賬戶   M~zI;:0O  
current asset 流動資產   ..yV=idI  
current liability 流動負債   <0';2yP"  
current profit and loss 本期損益   r
Qv5uoD  
debit 借方   yu_PZ"l  
debt 債務   HQ+{9Z8 ?5  
debtor 債務人   t'K+)OK  
deed 契據   | V(sCF  
deferred assets 遞延資產   
yl$Ko  
deferred liabilities 遞延負債   A^aY-V  
delivery 交貨   u-~ec{oBu  
delivery expense 送貨費   H:~bWd'iz  
delivery order 出貨單   .]>Tj^1  
demand draft 即期匯票   kw59`z Es  
demand note 即期票據   8i;1JA  
demurrage charge 延期費   _sy{rnaqvb  
deposit 存款   "e-z2G@z  
deposit slip 存款單   r2:{r`ocM  
depreciation 折舊   i?^ L" ,[  
direct cost 直接成本   o?ug`m"  
direct labour 直接人工   M2%@bETJ  
director 董事   L\mF[Kd#+T  
discount 折扣   F
KL4`GEm  
discount on purchase 進貨折扣   ]2u   
   ;8[VCU: