[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。  
'tMD=MH  
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acceptance 承兌   fS'` 9  
account 賬戶   W+GBSl
 
accountant 會計員   I t2:2  
accounting 會計   WaX!y$/z  
accounting system 會計制度   cna%;f.  
accounts payable 應付賬款   D{d%*hlI 3  
accounts receivable 應收賬款   p {.6  
accumulated profits 累積利益   j7I?K :op=  
adjusting entry ?#123;整記錄   \L?A4Qx)_  
adjustment ?#123;整   y~OP9T
g  
administration expense 管理費用   PVxu8n  
advances 預付   Rc9>^>w  
advertising expense 廣告費   a)S6Z  
agency 代理   }3WP:E
t  
agent 代理人   By[M|4a  
agreement 契約   2Gj)fMK38  
allotments 分配數   {QdoIPr3  
allowance 津貼   <h+UC# .x  
amalgamation 合併   p/LV^T Q  
amortization 攤銷   l%0-W  
amortized cost 應攤成本   "ig)7X+Wz|  
annuities 年金   b$ 8R  
applied cost 已分配成本   u!+;Iy7  
applied expense 已分配費用   /Trbr]lWy  
applied manufacturing expense 己分配製造費用   Hv' OO@z  
apportioned charge 攤派費用   rR{KnM  
appreciation 漲價   PD^ 6Ywn>s  
article of association 公司章程   M.qv'zV`xG  
assessment 課稅   7z\#"~(.  
assets 資產   rN.8-  
attorney fee 律師費   T#Bj5
H  
audit 審計   9zx 9t  
auditor 審計員   i;qij[W.z  
average 平均數   &Vpr[S@:{  
average cost 平均成本   k MV1$  
bad debt 壞賬   w4Hq|N1-Y  
balance 餘額   fpO2bD%$8  
balance sheet 資產負債表   ~-sG&u>  
bank account 銀行賬戶   p,(W?.ZDN?  
bank balance 銀行結存   z wwJyy%/  
bank charge 銀行手續費   23houS
 
bank deposit 銀行存款   5K&A2zC|  
bank discount 銀行貼現   N<KsQsy=  
bank draft 銀行匯票   e6 <9`Xg  
bank loan 銀行借款   5~[][VV^  
bank overdraft 銀行透支   (6}7z+  
bankers acceptance 銀行承兌   i&)([C0z$  
bankruptcy 破產   ZifDU@J$t  
bearer 持票人   eQ[}ALIq  
beneficiary 受益人   ApggTzh@  
bequest 遺產   |h/{qpsu  
bill 票據   ]70ZerQ~L  
bill of exchange 匯票   oxnI
/Z  
bill of lading 提單   "8a ?K
Q  
bills discounted 貼現票據   ?-0, x|ul  
bills payable 應付票據   V`c,U7[/  
bills receivable 應收票據   s`v$r,N0  
board of directors 董事會   33~8@]b  
bonds 債券   /&czaAR-  
bonus 紅利   8aM\B%NGWi  
book value 賬面價值   pnL[FMc  
bookkeeper 簿記員   fceO|mSz_  
bookkeeping 簿記   {+5Ud#\y  
branch office general ledger 支店往來賬戶   +.rOqkxJ  
broker 經紀人   BT3yrq9  
brought down 接前   +RiI5.$=Z  
brought forward 接上頁   qq?o^_^4  
budget 預算   U ){4W0  
by-product 副產品   f1U8 b*F<  
by-product sales 副產品銷售   {+Wknm%  
capital 股本   LU@1Gol  
capital income 資本收益   KCp9P2kv.  
capital outlay 資本支出   (KPD`l8.  
capital stock 股本   #2Vq "Zn  
capital stock certificate 股票   BT$Oh4y4  
carried down 移後   MIiBNNURX  
carried forward 移下頁   7.)_H  
cash 現金   7j#Ix$Ur  
cash account 現金賬戶   eZh F<<Y  
cash in bank 存銀行現金   zqQ[uO]m?  
cash on delivery 交貨收款   x]R0zol  
cash on hand 庫存現金   @W==)S%O  
cash payment 現金支付   udc9KuR@  
cash purchase 現購   +o0yx U 7t  
cash sale 現沽   p"H/N_b4  
cashier 出?#123;員   c&h8Qk3  
cashiers check 本票   )1GJ^h$l  
certificate of deposit 存款單折   {F\P3-ub  
certificate of indebtedness 借據   6p3cMJ'8y  
certified check 保付支票   Zn
uRy:  
certified public accountant 會計師   ,I]]52+?4  
charges 費用   VP~%,=  
charge for remittances 匯水手續費   2#/sIu-L  
charter 營業執照   <y7Hy&&y-  
chartered accountant 會計師   6o(.zk`d  
chattles 動產   OJM2t`}_t  
check 支票   _)YB
*z5  
che stub 支票存根   @LS%uqs  
closed account 己結清賬戶   QvOl-Lfc  
closing 結算   xbHI4A" Z  
closing entries 結賬紀錄   pbwOma2  
closing stock 期末存貨   E7w^A  
closing the book 結賬   x'6i9]+r  
columnar journal 多欄日記賬   ip*^eS^  
combination 聯合   1>2 /1 >  
commission 佣金   VyNU<}  
commodity 商品   e(&u3 #7Nn  
common stock 普通股   %t74*cX  
company 公司   bB*cd!7y  
compensation 賠償   F/:%YR;  
compound interest 複利   z?UEn#E2
 
consignee 承銷人   p=i6~   
consignment 寄銷   ,KPrUM}  
consignor 寄銷人   #i.BOQxS  
consolidated balance sheet 合併資產負債表   55Mtjqfp  
consolidated profit and loss account 合併損益表   *o(bB!q"c  
consolidation 合併   7,uD7R_  
construction cost 營建成本   \~U:k4  
construction revenue 營建收入   } ,Dk6w$  
contract 合同   pY%KI  
control account 統制賬戶   ?hURNlR_Q  
copyright 版權   *{p:C  
corporation 公司   #P!M"_z  
cost 成本   YOvhMi  
cost accounting 成本會計   t47;X}y f  
cost of labour 勞工成本   |'x"+x   
cost of production 生產成本   \SYeDy  
cost of manufacture 製造成本   #~w~k+E4  
cost of sales 銷貨成本   I\[z(CHg@  
cost price 成本價格   ;DKJ#tS}"  
credit 貸方   qn}VW0!  
credit note 收款通知單   d+0= a]  
creditor 債權人   K &" X7fQ  
crossed check 橫線支票   ?T|0"|\"'  
current account 往來活期賬戶   OekE]`~w  
current asset 流動資產   |X6R2
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current liability 流動負債   *
Z2Ko5&Y2  
current profit and loss 本期損益   D C_k0V Bn  
debit 借方   s8';4z  
debt 債務   {QOy ' 8/  
debtor 債務人   P/q] u  
deed 契據   fZnq5r
Tk"  
deferred assets 遞延資產   fy&u[Jd{  
deferred liabilities 遞延負債   N6%L4v8-}X  
delivery 交貨   ]z#Ita;  
delivery expense 送貨費   13Q87i5B  
delivery order 出貨單   1
jPh0?BY  
demand draft 即期匯票   h2?\A%  
demand note 即期票據   (FGHt/!  
demurrage charge 延期費   hb}QtQ  
deposit 存款   #hXvGon
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deposit slip 存款單   lJx5scN[  
depreciation 折舊   EV|W:;Sg  
direct cost 直接成本   "t-9q  
direct labour 直接人工   3&+nV1  
director 董事   =OTu8_ d0t  
discount 折扣   FNo.#Z5+b  
discount on purchase 進貨折扣   (W[]}k;  
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