[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。   YbX3_N&  
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acceptance 承兌   *C>B-j$  
account 賬戶   H?ZlJ|/c  
accountant 會計員   x^s2bb  
accounting 會計   zQ[g*  
accounting system 會計制度   @%8Xa7+  
accounts payable 應付賬款   kB`t_`7f  
accounts receivable 應收賬款   N001c)*7Q  
accumulated profits 累積利益   oSDx9%  
adjusting entry ?#123;整記錄   <M//zXa  
adjustment ?#123;整   O^tH43C  
administration expense 管理費用   IIn0w2:i  
advances 預付   &PfCY{_  
advertising expense 廣告費   +@ '(N  
agency 代理   ,<,ige  
agent 代理人   [#}A]1N  
agreement 契約   _3G;-iNX;  
allotments 分配數   JjH#,@'.  
allowance 津貼   {|
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amalgamation 合併   =x8F!W}Bt<  
amortization 攤銷   S}0W<H P  
amortized cost 應攤成本    rkp 1tv  
annuities 年金   hN~]$"@2  
applied cost 已分配成本   \dIc_6/D1  
applied expense 已分配費用   hJ)>BeH0  
applied manufacturing expense 己分配製造費用   jQrj3b.NC3  
apportioned charge 攤派費用   q(N2#
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appreciation 漲價   %D::$,;<<  
article of association 公司章程   Y6_%HYI$  
assessment 課稅   .*9+%FN  
assets 資產   pI__<  
attorney fee 律師費   T2;%@Ghc  
audit 審計   s|/m}n  
auditor 審計員   2<Vw :+,  
average 平均數   pP1|/f5n`  
average cost 平均成本   7N@4c   
bad debt 壞賬   vrS)VJg`  
balance 餘額   \t'v-x>2y5  
balance sheet 資產負債表   qNhV zx  
bank account 銀行賬戶   +3@d]JfMh  
bank balance 銀行結存   H|E{n/g  
bank charge 銀行手續費   \,U#^Vr  
bank deposit 銀行存款   SAuZWA4g[  
bank discount 銀行貼現   D][e u
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bank draft 銀行匯票   5kX#qT=  
bank loan 銀行借款   KJ7[DN'(  
bank overdraft 銀行透支   Jd].e=]pN  
bankers acceptance 銀行承兌   aWp9K+4R$/  
bankruptcy 破產   .GJl@==~1  
bearer 持票人   2 > Uy`B|f  
beneficiary 受益人   mp^;8??;  
bequest 遺產   _`Ojh0@00  
bill 票據   AnB]f~Yjl  
bill of exchange 匯票   t>04nN_@,s  
bill of lading 提單   5&
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bills discounted 貼現票據   Hh/Z 4`&yi  
bills payable 應付票據   ;n-)4b]\  
bills receivable 應收票據   ^8_`
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board of directors 董事會   cfb8kNn~+  
bonds 債券   @;T>*_Yhn  
bonus 紅利   qDOJ;>I  
book value 賬面價值   IEi E6z]L(  
bookkeeper 簿記員   `(SWE+m1g  
bookkeeping 簿記   M<f=xY2$v  
branch office general ledger 支店往來賬戶   r_sZw@lqJ  
broker 經紀人   X>i`z  
brought down 接前   o6@Hj+,,  
brought forward 接上頁   h q5=>p  
budget 預算  
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by-product 副產品   c|f)k:Q  
by-product sales 副產品銷售   3 cd5g  
capital 股本   |2yTt*!-r  
capital income 資本收益   =:fFu,+{  
capital outlay 資本支出   un+U_|>c  
capital stock 股本   h6!o,qw"  
capital stock certificate 股票   Tk9/1C{8  
carried down 移後   %-zAV*>  
carried forward 移下頁   0(owFNUBs  
cash 現金   v>vU]6l  
cash account 現金賬戶   D,aJ`PK~  
cash in bank 存銀行現金   VrV* -J'  
cash on delivery 交貨收款   mY+.(N7m  
cash on hand 庫存現金   QlbhQkn  
cash payment 現金支付   ` ,B&oV>  
cash purchase 現購   $EHnlaG8r  
cash sale 現沽   ?K<m.+4b*y  
cashier 出?#123;員   *{5L*\AZ  
cashiers check 本票   fk(l.A$  
certificate of deposit 存款單折   /o<tmK_m  
certificate of indebtedness 借據   vt;<+"eps  
certified check 保付支票   _$OhV#LKG  
certified public accountant 會計師   7e,EI9?.  
charges 費用   ~=t,g S  
charge for remittances 匯水手續費   YF{KSGq  
charter 營業執照   x6,kG  
chartered accountant 會計師   !ul)e;a  
chattles 動產   X#s:C=q1  
check 支票   S9sFC!s1g  
che stub 支票存根   +vxU~WIV&  
closed account 己結清賬戶   B_u+$Odo  
closing 結算   sLx!Do$'  
closing entries 結賬紀錄   {FR#je  
closing stock 期末存貨   $qN+BKd]3  
closing the book 結賬   #S[:Q.0 ;  
columnar journal 多欄日記賬   N=) E$h  
combination 聯合   TQx''$j\  
commission 佣金   Qp{rAAC:  
commodity 商品   URW#nm?  
common stock 普通股   "RuH"~o  
company 公司   ~r B
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compensation 賠償   =2VM(GtK>  
compound interest 複利   z 3IQPl^  
consignee 承銷人   urT!?*g,  
consignment 寄銷   _7SOl.5ZE  
consignor 寄銷人   =,D3e+P'  
consolidated balance sheet 合併資產負債表   S
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consolidated profit and loss account 合併損益表   !<"H73?f l  
consolidation 合併   u7!X#<  
construction cost 營建成本   y8U|A0@$`  
construction revenue 營建收入   cad%:%p  
contract 合同   w.qpV]9>  
control account 統制賬戶   _oxc~v\<  
copyright 版權   F+vgkqs@9  
corporation 公司   XVi?-/2  
cost 成本   ffGiNXCM  
cost accounting 成本會計   ~ifo7,  
cost of labour 勞工成本   .K(IRWuw  
cost of production 生產成本   xzdqE  
cost of manufacture 製造成本   6:i(<7  
cost of sales 銷貨成本   CT6Ca,  
cost price 成本價格   wi]|"\  
credit 貸方   /}?"O~5M"  
credit note 收款通知單   _20nOg` o  
creditor 債權人   zJWh  
crossed check 橫線支票   c ?mCt0Cg  
current account 往來活期賬戶   ^ N]u  
current asset 流動資產   6xSdA;<+]  
current liability 流動負債   YPAMf&jEF  
current profit and loss 本期損益    WpX)[au  
debit 借方   dBY,&=T
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debt 債務   RE]u2R6Y  
debtor 債務人   C?Dztkz  
deed 契據   F9q<MTh  
deferred assets 遞延資產   (3C6'Wt  
deferred liabilities 遞延負債   b_*Y5"(*  
delivery 交貨   k<uC[)_  
delivery expense 送貨費   vMJv.O>HW  
delivery order 出貨單   $b;9o ST  
demand draft 即期匯票   I%(`2rD8G  
demand note 即期票據   wm|{@z  
demurrage charge 延期費   U7U-H\t7  
deposit 存款   a4FvQH#j  
deposit slip 存款單   |yiM7U,i  
depreciation 折舊   5nIm7vlQm  
direct cost 直接成本   HK>!%t0S  
direct labour 直接人工   c@)k#/[[b  
director 董事   `,ZsKxI  
discount 折扣   Klh7&HzR  
discount on purchase 進貨折扣   xtL_,ug  
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