[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。   >~_>.R+{  
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acceptance 承兌   $hk_v~zM  
account 賬戶   8zeD%Uv  
accountant 會計員   "/^kFsvp  
accounting 會計   t':*~b{V@7  
accounting system 會計制度   WH $*\IGJL  
accounts payable 應付賬款   KVoi>?a   
accounts receivable 應收賬款   uGl
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accumulated profits 累積利益   ss|n7  
adjusting entry ?#123;整記錄   )('{q}JxV  
adjustment ?#123;整   } -hH2  
administration expense 管理費用   ByWad@-6i  
advances 預付   ou|3%&*"  
advertising expense 廣告費   9p02K@wkD  
agency 代理   RvVF^~u  
agent 代理人    q_;#EV  
agreement 契約   D 5Z7?Y  
allotments 分配數   \q-["W34  
allowance 津貼   +C`vO5\0  
amalgamation 合併   TxkvHi q2  
amortization 攤銷  
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amortized cost 應攤成本   -Vg0J6x  
annuities 年金   n n8N 9w  
applied cost 已分配成本   /xA`VyH
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applied expense 已分配費用   eBECY(QMQ  
applied manufacturing expense 己分配製造費用   K}S=f\Q]  
apportioned charge 攤派費用   z" sv,W  
appreciation 漲價   MhFj>t   
article of association 公司章程   {2|sk9?W  
assessment 課稅   a 6fH*2E  
assets 資產   6l>016 x  
attorney fee 律師費   QmPHf*w[  
audit 審計   xdsF! Zb  
auditor 審計員   7x |Pgu(  
average 平均數   ON_GD"  
average cost 平均成本   79lG~ BGE  
bad debt 壞賬   'aZAWY d  
balance 餘額   Ce3  
balance sheet 資產負債表   W9SEYkg  
bank account 銀行賬戶   4~:D7",Jn  
bank balance 銀行結存   zpxyX|  
bank charge 銀行手續費   c*>SZ'T\  
bank deposit 銀行存款   *UG=dl#F#  
bank discount 銀行貼現   yF&?gPh&  
bank draft 銀行匯票   ;}4e+`fF|  
bank loan 銀行借款   $J:~jY/J  
bank overdraft 銀行透支   <_Po/a!c3  
bankers acceptance 銀行承兌   f
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bankruptcy 破產   bzMs\rj\  
bearer 持票人   KI<Vvcm  
beneficiary 受益人   J&b&*3   
bequest 遺產   .3,Ow(3l  
bill 票據   Vuo 8[h>  
bill of exchange 匯票   QNm.8c$  
bill of lading 提單   x(88Y7o.t  
bills discounted 貼現票據   N(&/ Ud  
bills payable 應付票據   w`0r`\#V/  
bills receivable 應收票據  
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board of directors 董事會   Riz!HtyR  
bonds 債券   ;6zp,t0  
bonus 紅利   =:'a)o  
book value 賬面價值   {?'c|\n Li  
bookkeeper 簿記員   1(U\vMb  
bookkeeping 簿記   EabZ7zFoN  
branch office general ledger 支店往來賬戶   ,7Lu7Q  
broker 經紀人   j]_"MMwk$<  
brought down 接前   _9zydtw  
brought forward 接上頁   J$<g"z3  
budget 預算   5/{gY{  
by-product 副產品   VlFDMw.4.+  
by-product sales 副產品銷售   h|'T'l&z  
capital 股本   vV9q5Bj:  
capital income 資本收益   C,m o4 ,Q  
capital outlay 資本支出   'roZ:NE  
capital stock 股本   Q|}Pc>ae  
capital stock certificate 股票   ddD $
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carried down 移後   9
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carried forward 移下頁   ^t\AB)(8  
cash 現金   nK9A=H'Hc  
cash account 現金賬戶   wKAc ;!  
cash in bank 存銀行現金   mI~ k@!3  
cash on delivery 交貨收款   ]LhNP}c  
cash on hand 庫存現金   DV/P/1E  
cash payment 現金支付   FLekyJmw ~  
cash purchase 現購   @v,qfT*k7  
cash sale 現沽   G" Fd]'  
cashier 出?#123;員   GzUgzj|BN~  
cashiers check 本票   SW%d'1ya  
certificate of deposit 存款單折   Ge;plD-f  
certificate of indebtedness 借據   P}QuGy[  
certified check 保付支票   IZ
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certified public accountant 會計師   =2eG j'}  
charges 費用   WNPdym  
charge for remittances 匯水手續費   x~tG[Y2F?  
charter 營業執照   &H{KXX"X  
chartered accountant 會計師   i'%: z]hp9  
chattles 動產   ?qQRA|n*  
check 支票   Q04iuhDO:  
che stub 支票存根   kw!1]N  
closed account 己結清賬戶   A%s"WSx,  
closing 結算   tXTa>Q  
closing entries 結賬紀錄   =e,2/Ep{i  
closing stock 期末存貨   ` 0k  
closing the book 結賬   `_'I 9,.a  
columnar journal 多欄日記賬   i=<N4Vx  
combination 聯合   b='YCa  
commission 佣金   q<b;xx  
commodity 商品   bgm$<;`U  
common stock 普通股   )S|}de/a2  
company 公司   Ui
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compensation 賠償   p' FYK|  
compound interest 複利   Hdh'!|w  
consignee 承銷人   k]"Rg2
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consignment 寄銷   *r+i=i8{  
consignor 寄銷人   U:E: "  
consolidated balance sheet 合併資產負債表   :R<n{%~  
consolidated profit and loss account 合併損益表   '@iS5Fni  
consolidation 合併   G?MNM-2  
construction cost 營建成本   ;Q2p~-0Q  
construction revenue 營建收入   ?K/z`E!xhN  
contract 合同   '+|{4-V  
control account 統制賬戶   *~|xj,md  
copyright 版權   @W^A%6"j  
corporation 公司   v F;%#P  
cost 成本   #]|9aVrr  
cost accounting 成本會計   C``%<)WC  
cost of labour 勞工成本   t\]CdH`+  
cost of production 生產成本   h"')D  
cost of manufacture 製造成本   q7wd96G:  
cost of sales 銷貨成本   GjA;o3(  
cost price 成本價格   ('xu2 ;<  
credit 貸方   *IGgbg[0  
credit note 收款通知單   K{HRjNda#  
creditor 債權人   x1$tS#lS  
crossed check 橫線支票   G)?O!(_  
current account 往來活期賬戶   F#Oqa^$(  
current asset 流動資產   3M(:}c  
current liability 流動負債   r$6z{Na\[  
current profit and loss 本期損益   3 $Uv  
debit 借方   gR(*lXm5w  
debt 債務   5sx-u!7  
debtor 債務人   <vA^%D<\~  
deed 契據   ]RQQg,|D  
deferred assets 遞延資產   y8wOJZ<K
 
deferred liabilities 遞延負債   -X Bh\w  
delivery 交貨   v.,C"^W  
delivery expense 送貨費   t}`|\*a  
delivery order 出貨單   &S<tX ]v
 
demand draft 即期匯票   WFg'G>*  
demand note 即期票據   lvb0dOmY  
demurrage charge 延期費   o_EXbS]C  
deposit 存款   |]]Xee]  
deposit slip 存款單   w-|i8%X  
depreciation 折舊   u/cL[_Q  
direct cost 直接成本   M>0=A  
direct labour 直接人工   ^C@uP9g  
director 董事   *
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discount 折扣   Ps.O.2Z5ZB  
discount on purchase 進貨折扣   6,0pkx&Nv  
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