[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。   e1H.2n{y^  
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acceptance 承兌   |peZ`O^~  
account 賬戶   ISl'g'o  
accountant 會計員   a7+BAma<  
accounting 會計   MG~^>  
accounting system 會計制度   Ei#"r\q j_  
accounts payable 應付賬款   Z#F2<*+Pe  
accounts receivable 應收賬款   cv^^NgQ  
accumulated profits 累積利益   9+L! A  
adjusting entry ?#123;整記錄   x*YJ:t  
adjustment ?#123;整   AIE)q]'Q  
administration expense 管理費用   1:,aFp>qr  
advances 預付   xTe?*  
advertising expense 廣告費   ?0%lB=qQ  
agency 代理   Hi?],5,/  
agent 代理人   03MB,  
agreement 契約   #i~.wQ$1  
allotments 分配數   f[.]JC+,  
allowance 津貼   `0sa94H1[  
amalgamation 合併   l_8t[  
amortization 攤銷   L<E`~\C'  
amortized cost 應攤成本   [P[syi#]t  
annuities 年金   jtZ@`io  
applied cost 已分配成本   [p]Ayo$~  
applied expense 已分配費用   t?/#: J*_7  
applied manufacturing expense 己分配製造費用   "xh ]>_;&'  
apportioned charge 攤派費用   sI~{it#  
appreciation 漲價   4b4nFRnH  
article of association 公司章程   b2Ct^`|M5  
assessment 課稅   %DiZ&}^Ck  
assets 資產   }ulFW]A^7  
attorney fee 律師費   Q<"zpwHR  
audit 審計   ^7(zoUn:  
auditor 審計員   j88H3b
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average 平均數   TIS}'c'C  
average cost 平均成本   fx9c1h9s  
bad debt 壞賬   ed&,
  
balance 餘額   Y2Tg>_:t   
balance sheet 資產負債表   u%&zY97/  
bank account 銀行賬戶   VDscZt)y8  
bank balance 銀行結存   4).q+{#k  
bank charge 銀行手續費   u{I)C0  
bank deposit 銀行存款   pO"V9[p]  
bank discount 銀行貼現   [*,`a]z-Q  
bank draft 銀行匯票   lGs fs(  
bank loan 銀行借款   5HmX-+XpK  
bank overdraft 銀行透支   wWwY.}j  
bankers acceptance 銀行承兌   W[+E5I  
bankruptcy 破產   @ j'
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bearer 持票人   [Q)lJTs  
beneficiary 受益人   '*W/Bett  
bequest 遺產   H]YPMG<  
bill 票據   RM,r0Kv17Y  
bill of exchange 匯票   1C:lXx$|  
bill of lading 提單   m\ j'7mZ1  
bills discounted 貼現票據   M7En%sBp  
bills payable 應付票據   -p9|l%W  
bills receivable 應收票據   j5tA!o  
board of directors 董事會   n;4`IK|  
bonds 債券   5y@JMQSO  
bonus 紅利   9QZ;F4 r  
book value 賬面價值   MLaH("aen  
bookkeeper 簿記員   Z5\u9E"]  
bookkeeping 簿記   ?-J\~AXL  
branch office general ledger 支店往來賬戶   i9W@$I,f  
broker 經紀人   3 %'$AM}+s  
brought down 接前   v dyu=*Y  
brought forward 接上頁   zZ
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budget 預算   :rw F5
 
by-product 副產品   jF{zcYU  
by-product sales 副產品銷售   2{g~6U.  
capital 股本   4mUQVzV  
capital income 資本收益   7+=fD|Cl  
capital outlay 資本支出   <T<?7SE+  
capital stock 股本   'Aai.PE:  
capital stock certificate 股票   #O qfyY!  
carried down 移後   HBeOK  
carried forward 移下頁    >Xh9{/o  
cash 現金   uQ. m[y  
cash account 現金賬戶   F b VtyQz  
cash in bank 存銀行現金   K
p8!^os  
cash on delivery 交貨收款   &`G
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cash on hand 庫存現金   We_/:=  
cash payment 現金支付   z`5d,M  
cash purchase 現購   oj[Wzeg%  
cash sale 現沽   @~xNax&^  
cashier 出?#123;員   Il>!C\hU  
cashiers check 本票   &p`RK D  
certificate of deposit 存款單折   u:NSPAD)  
certificate of indebtedness 借據   ~M2w&g;1  
certified check 保付支票   8E ^yHd4Y  
certified public accountant 會計師   #8QQZdC8`  
charges 費用   Fz~-m#T s  
charge for remittances 匯水手續費   C]p3,G,oN  
charter 營業執照   1\TXb!OtL  
chartered accountant 會計師   aB+Ux< -  
chattles 動產   ) j_g*<  
check 支票   Z@=#ry  
che stub 支票存根   .{*V^[.  
closed account 己結清賬戶   6m|j "m  
closing 結算   ]8<;,}#  
closing entries 結賬紀錄   1|Us"GQ(n  
closing stock 期末存貨   98x]x:mgI_  
closing the book 結賬   b<~\IPY  
columnar journal 多欄日記賬   Ir}r98lz  
combination 聯合   M9[Fx=
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commission 佣金   Rku9? zf^  
commodity 商品   ehPrxIyC  
common stock 普通股   8S"vRR  
company 公司   Re0ma%~LP  
compensation 賠償   hqmKUlo  
compound interest 複利   ~8o's`  
consignee 承銷人   '!I^Lfz-Z  
consignment 寄銷   ]4
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consignor 寄銷人   4jfkCU  
consolidated balance sheet 合併資產負債表   |x3.r t  
consolidated profit and loss account 合併損益表   HY4X;^hF  
consolidation 合併   K1AI:$H  
construction cost 營建成本   qCi6kEr  
construction revenue 營建收入   s`B"qw  
contract 合同   }Zu>?U  
control account 統制賬戶   `BG{\3>  
copyright 版權   G'{$$+U^K  
corporation 公司   ^F"Q~ ?D)  
cost 成本   ,W;\6"Iwx'  
cost accounting 成本會計   8%nb1CA  
cost of labour 勞工成本   s_}T-%\  
cost of production 生產成本   KWq7M8mq  
cost of manufacture 製造成本   VImcW;Xa  
cost of sales 銷貨成本   +1zCb=;!{  
cost price 成本價格   9 ,=7Uh#7  
credit 貸方   5*l~7R  
credit note 收款通知單   ~pWbD~aeg  
creditor 債權人   '8R5?9"  
crossed check 橫線支票   E"ijNs  
current account 往來活期賬戶   </3Shq  
current asset 流動資產   VHGOVH,  
current liability 流動負債   Sp3?I2 o  
current profit and loss 本期損益   y w)q3zC  
debit 借方   j'Z};3y  
debt 債務   ;cgc\xm>  
debtor 債務人   _h",,"p#o  
deed 契據   @-|{qP=Dy  
deferred assets 遞延資產   {p&LwTnf  
deferred liabilities 遞延負債   "
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delivery 交貨   Z[[ou?c  
delivery expense 送貨費   |!NKKvf  
delivery order 出貨單   ^tc2?T  
demand draft 即期匯票   gswp:82e2  
demand note 即期票據   Yj99[ c#]  
demurrage charge 延期費   `OO=^.-u  
deposit 存款   ?kEcYD  
deposit slip 存款單   Hg\+:}k&9  
depreciation 折舊   xs_l+/cZ  
direct cost 直接成本   ;O5p>o  
direct labour 直接人工   %T4htZa  
director 董事   ?9hw]Q6r}  
discount 折扣   28>PmH]7  
discount on purchase 進貨折扣   RLBjl%Q>  
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