[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。   8hanzwoJ:  
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acceptance 承兌   _i0kc,*C\  
account 賬戶   6A R2htN^  
accountant 會計員   >o,^b\  
accounting 會計   R"v 3!P  
accounting system 會計制度   o`S ?  
accounts payable 應付賬款   rZXrT}Xh{W  
accounts receivable 應收賬款   1Tp/MV/>  
accumulated profits 累積利益   k;W@ LfP  
adjusting entry ?#123;整記錄   x3+oAb@o/  
adjustment ?#123;整   -_OS%ARa  
administration expense 管理費用   Lo.rvt  
advances 預付   +EXJ\wy  
advertising expense 廣告費   *A'FC|\  
agency 代理   SMr13%KN/  
agent 代理人   CG\tQbum  
agreement 契約   K BE Ax3  
allotments 分配數   Fzlozx1y[  
allowance 津貼   EI>l-N2  
amalgamation 合併   z+}QZ>  
amortization 攤銷   y;cUl, :v  
amortized cost 應攤成本   _n8GWBi  
annuities 年金   eYUr-rN+)z  
applied cost 已分配成本   WS8+7O'1\  
applied expense 已分配費用   PC$CYW5  
applied manufacturing expense 己分配製造費用   u|#>32kV  
apportioned charge 攤派費用   AI vXb\wL  
appreciation 漲價    +ECDD'^!  
article of association 公司章程   Wm~` ~P  
assessment 課稅   %VJ85^B 3  
assets 資產   g1E~+ @  
attorney fee 律師費   +yob)%  
audit 審計   \`<cH#  
auditor 審計員   WO5O?jo'  
average 平均數   n"PJ,ao  
average cost 平均成本   Gc]~wD$  
bad debt 壞賬   '+>fFM,*B  
balance 餘額   =WdaxjenZ/  
balance sheet 資產負債表   sxKf&p;  
bank account 銀行賬戶   -~ [9U,  
bank balance 銀行結存   AmPMY:1i"  
bank charge 銀行手續費   G0 J4O!3  
bank deposit 銀行存款    9fnA   
bank discount 銀行貼現   ]?1Y e8>Y<  
bank draft 銀行匯票   >Iewx G
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bank loan 銀行借款   cq&*.  
bank overdraft 銀行透支   1 2++RkL#  
bankers acceptance 銀行承兌   sbkQ71T:  
bankruptcy 破產   enNiI$H]`_  
bearer 持票人   lU^;Z6f  
beneficiary 受益人   HjqB^|z  
bequest 遺產   u?Tpi[ #  
bill 票據   OJN2z  
bill of exchange 匯票   mME4 l  
bill of lading 提單   v[@c*wo  
bills discounted 貼現票據   "vYE+  
bills payable 應付票據   Md6]R-l@  
bills receivable 應收票據   "vCM}F  
board of directors 董事會   l\AMl \  
bonds 債券   X{n- N5*  
bonus 紅利   E CdvX0*a  
book value 賬面價值   u<q :$  
bookkeeper 簿記員   ;@,Q&B2eM  
bookkeeping 簿記   zsU=sTsL  
branch office general ledger 支店往來賬戶   "\Egs)\  
broker 經紀人   4nH*Ui!T  
brought down 接前   k%wn0Erd  
brought forward 接上頁   oRKEJNps  
budget 預算   .@-9'<K?~  
by-product 副產品   Nw&!}#m  
by-product sales 副產品銷售   My
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capital 股本  
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capital income 資本收益   scuHmY0  
capital outlay 資本支出   Iz6y{E  
capital stock 股本   Qu=LnGo~P  
capital stock certificate 股票   G$'jEa<:u  
carried down 移後   SvN9aD1  
carried forward 移下頁   q#Zs\PD  
cash 現金   ihh4pD27g  
cash account 現金賬戶   w{~+EolK  
cash in bank 存銀行現金   lf>*Y.!@me  
cash on delivery 交貨收款   GU't%
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cash on hand 庫存現金   Ftw;
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cash payment 現金支付   }R3=fbe,\  
cash purchase 現購   <R%;~){  
cash sale 現沽   LA_3=@2.H  
cashier 出?#123;員   {7!UQrm<  
cashiers check 本票   Am8x 74?  
certificate of deposit 存款單折    Eh-n  
certificate of indebtedness 借據   q
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certified check 保付支票   -/_L*oYli  
certified public accountant 會計師   ky 8ep  
charges 費用   ze_{=Cv&Y  
charge for remittances 匯水手續費   ) xbO6V  
charter 營業執照   {T"0DSV  
chartered accountant 會計師   S[tE&[$(p  
chattles 動產   ] 2DH;  
check 支票   t1VH doNN  
che stub 支票存根   i>EgG5iJ  
closed account 己結清賬戶   22kpl)vbU  
closing 結算   ^qCkt1C-M  
closing entries 結賬紀錄   Qr1e@ =B  
closing stock 期末存貨   cPgfTT  
closing the book 結賬   V`adWXu  
columnar journal 多欄日記賬   $^&ig  
combination 聯合   yCJFo  
commission 佣金   Oz|K8p  
commodity 商品   &t5{J53  
common stock 普通股   $?,a
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company 公司   %{3 aW>yx  
compensation 賠償   2tROT][J%  
compound interest 複利   Ca%g_B0t  
consignee 承銷人   5XuT={o  
consignment 寄銷   LlBN-9p  
consignor 寄銷人   |F.)zC5{  
consolidated balance sheet 合併資產負債表   T&86A\D\z  
consolidated profit and loss account 合併損益表   Z~A@o""F  
consolidation 合併   gPAX4'
 
construction cost 營建成本   9]t[J_YM  
construction revenue 營建收入   A2}Rl%+X]6  
contract 合同   "NRDNqj(  
control account 統制賬戶   <foCb%$(?  
copyright 版權   qQ!1t>j+H  
corporation 公司   ;q0uE:^S  
cost 成本   p3/*fH98  
cost accounting 成本會計   p
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cost of labour 勞工成本   @/r
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cost of production 生產成本   kNu'AT#3|  
cost of manufacture 製造成本   O]f/r,4@  
cost of sales 銷貨成本   D>
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cost price 成本價格   \A
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credit 貸方   ExHKw~y9  
credit note 收款通知單   .I}:m%zv  
creditor 債權人   sH[ -W-  
crossed check 橫線支票   _C\[DR0n  
current account 往來活期賬戶   /6O??6g  
current asset 流動資產   kE TT4U  
current liability 流動負債   `OymAyEYQ  
current profit and loss 本期損益   @"T"7c?Cv  
debit 借方   lnE+Au'  
debt 債務   1<ro7A4hK  
debtor 債務人   9w9jpe#  
deed 契據   (M =Y&M'f  
deferred assets 遞延資產   UD~p'^.m_  
deferred liabilities 遞延負債   TpA\9N#$  
delivery 交貨   T32BnmB{  
delivery expense 送貨費   .qk]$LJF7  
delivery order 出貨單   EQqx+J&!  
demand draft 即期匯票   <8UYhGK  
demand note 即期票據   jL
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demurrage charge 延期費   10#oG{9  
deposit 存款   \D>$aLO*?  
deposit slip 存款單   yT{8d.Rh  
depreciation 折舊   `IYuz:  
direct cost 直接成本   E,n}HiAz7V  
direct labour 直接人工   CIjZG?A  
director 董事   }HEvr)v9  
discount 折扣   B*htN  
discount on purchase 進貨折扣   :|o<SZ  
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