[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。   W2,Uw1\:1  
@F5QgO J&r  
acceptance 承兌  
/$ueLa  
account 賬戶   Wf$P+i*  
accountant 會計員   7bam`)n  
accounting 會計   _ vE[TFy  
accounting system 會計制度   \"=@uqar2  
accounts payable 應付賬款   &>auW}r  
accounts receivable 應收賬款   iJ`v3PP  
accumulated profits 累積利益   0_map z  
adjusting entry ?#123;整記錄   <m?/yREK2  
adjustment ?#123;整   T 3+lYE  
administration expense 管理費用   /kd6Yq(y  
advances 預付   1FEY&rpR  
advertising expense 廣告費   qc^qCGy!z  
agency 代理   ]M9r<x*  
agent 代理人   nR$Q~`  
agreement 契約   [E%Ov0OC  
allotments 分配數   ..ht)Gex  
allowance 津貼   `OyYo^+D|.  
amalgamation 合併   yYZ0o.<&T*  
amortization 攤銷   uQg&A`4  
amortized cost 應攤成本   yy3-Xu4   
annuities 年金   _Nq7_iT0  
applied cost 已分配成本   #]o#~:S=  
applied expense 已分配費用   NA8$G|.?  
applied manufacturing expense 己分配製造費用   '^6x-aeq[D  
apportioned charge 攤派費用   k<NEauQ  
appreciation 漲價   .3T#:Hl  
article of association 公司章程   f9&po2Pzf  
assessment 課稅   {[.<BU-  
assets 資產   Kkds^v6  
attorney fee 律師費   7 S2QTRvH  
audit 審計   7q _.@J  
auditor 審計員   1{X ;&y  
average 平均數   gkDlh {  
average cost 平均成本   MXU8QVSY"  
bad debt 壞賬   8klu*  
balance 餘額   d_}q.%*  
balance sheet 資產負債表   '&$xLZ8  
bank account 銀行賬戶   ~~'UQnUN4  
bank balance 銀行結存   onAC;<w  
bank charge 銀行手續費   @5\ns-%  
bank deposit 銀行存款   VM[Vhk[  
bank discount 銀行貼現   w[wrZ:[  
bank draft 銀行匯票   G+xd h  
bank loan 銀行借款   P G/xX H  
bank overdraft 銀行透支   ep2#a#&'  
bankers acceptance 銀行承兌   (
>Tq  
bankruptcy 破產   v=I 'rx  
bearer 持票人   9W<I~  
beneficiary 受益人   9nPc>O$  
bequest 遺產   2oFHP_HVfu  
bill 票據   Os-sYaW  
bill of exchange 匯票   ]RJc Y1  
bill of lading 提單   r/vRaOg>X  
bills discounted 貼現票據   $R[ggH&  
bills payable 應付票據   sC.aT(meJ  
bills receivable 應收票據   Bzw!,(u/ "  
board of directors 董事會   sh%snLw  
bonds 債券   2,X~a;+  
bonus 紅利   @ukIt  
book value 賬面價值   oopACE>  
bookkeeper 簿記員   >~sAa+Oxi  
bookkeeping 簿記   5h2@n0  
branch office general ledger 支店往來賬戶   8 3wa{m:  
broker 經紀人   X_eh+>D  
brought down 接前   jLs-
v  
brought forward 接上頁   75LIQ!G|=  
budget 預算   VSlI
eZ  
by-product 副產品   _cY!\'  
by-product sales 副產品銷售   ,NQucp  
capital 股本   ?p8(Uc#73  
capital income 資本收益   crt )}L8-  
capital outlay 資本支出   ,wN>
,(  
capital stock 股本   2=TQU33#  
capital stock certificate 股票   q >|:mXR  
carried down 移後   zMkjdjb  
carried forward 移下頁   [BpIzhy&}  
cash 現金   .'
y]Ea  
cash account 現金賬戶   ;9r`P_r  
cash in bank 存銀行現金   7aJLC!  
cash on delivery 交貨收款   M@V.?;F},  
cash on hand 庫存現金   C[ ehw  
cash payment 現金支付   L"akV,w4p  
cash purchase 現購   =~i~SG/f  
cash sale 現沽   +d0&(b  
cashier 出?#123;員   MW^,l=kqW)  
cashiers check 本票   ]iyJ>fC  
certificate of deposit 存款單折   Q}N.DM@d3  
certificate of indebtedness 借據   cbo ue LEt  
certified check 保付支票   ix<sorR H  
certified public accountant 會計師   vPn(~d_  
charges 費用   5m`@ 4%)zp  
charge for remittances 匯水手續費   X/_e#H0  
charter 營業執照   <303PPX^6  
chartered accountant 會計師   pFLR!/J
  
chattles 動產   YI=03}I  
check 支票   a3wTcp "r  
che stub 支票存根   ZLBv\VQ  
closed account 己結清賬戶   =#AeOqs( q  
closing 結算   G] -$fz  
closing entries 結賬紀錄   8$:4~:]/  
closing stock 期末存貨   |-Z9-rl
  
closing the book 結賬   <|_/i/H  
columnar journal 多欄日記賬   dcMWCK  
combination 聯合   $q]:m+Fm
 
commission 佣金   30(O]@f~  
commodity 商品   jJc?/1jv  
common stock 普通股   ,!BiB*  
company 公司   E-NuCP%|c  
compensation 賠償   4}FuoQL  
compound interest 複利   Kf<-PA  
consignee 承銷人   7-"ml\z  
consignment 寄銷   }xx[=t=nUf  
consignor 寄銷人   uP\?y(="  
consolidated balance sheet 合併資產負債表   :"9 :J  
consolidated profit and loss account 合併損益表   $= '_$wG 8  
consolidation 合併   pJC@}z^cw  
construction cost 營建成本   m L#-U)?F  
construction revenue 營建收入   @'.(62v  
contract 合同   Vx5ioA]{  
control account 統制賬戶   bDa(@QJ-  
copyright 版權   fKzOt<wm  
corporation 公司   }ZMbTsm  
cost 成本   *Z! #6(G  
cost accounting 成本會計   w f!?'*  
cost of labour 勞工成本   3;(6tWWLT  
cost of production 生產成本   d`D<PT(\  
cost of manufacture 製造成本   Yyq:5V!  
cost of sales 銷貨成本   pei-R  
cost price 成本價格   w(O/mUDX  
credit 貸方   U^ trZ])  
credit note 收款通知單   (|_1ku3!  
creditor 債權人   / AFn8=9'^  
crossed check 橫線支票   >=|Dir  
current account 往來活期賬戶   G992{B  
current asset 流動資產   `A8nAgbe  
current liability 流動負債   {=WTAgP  
current profit and loss 本期損益   m}\G.$h4  
debit 借方   3 8>?Z]V  
debt 債務   QMoh<[3qu  
debtor 債務人   f>k<
I[C<  
deed 契據   ]sBSLEie '  
deferred assets 遞延資產   H]V@Q~?e  
deferred liabilities 遞延負債   RF/I*5  
delivery 交貨   +H5=zf2  
delivery expense 送貨費   `+_UG^aeW  
delivery order 出貨單   Hi$J@xU  
demand draft 即期匯票   V
P H  
demand note 即期票據   p\]Mf#B  
demurrage charge 延期費   iUl5yq  
deposit 存款   z1t YD  
deposit slip 存款單   LeB uPR$  
depreciation 折舊   RG [*:ReB9  
direct cost 直接成本   .i[rd4MCK  
direct labour 直接人工   t#tAvwFM8  
director 董事  
j(4BMk  
discount 折扣   5z8CUDt 0  
discount on purchase 進貨折扣   }eUeADbC  
   8)IpQG