[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。   w :^b3@gd  
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acceptance 承兌   { 
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account 賬戶   ]!0*k#i_.  
accountant 會計員   L$7v;R3  
accounting 會計   0{AVH/S  
accounting system 會計制度   eN}FBX#'  
accounts payable 應付賬款   atl0#FBd  
accounts receivable 應收賬款   +twBFhS7k  
accumulated profits 累積利益   Fp@eb8Pl  
adjusting entry ?#123;整記錄   %o^'(L@z  
adjustment ?#123;整   y1k""75  
administration expense 管理費用   WGp81DNS|  
advances 預付   D5AKOM!`  
advertising expense 廣告費   To=1B`@-  
agency 代理   We9C9)0  
agent 代理人   EkXns%][L  
agreement 契約   A:
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allotments 分配數   /l: 3*u  
allowance 津貼   HC!$Z`}Y  
amalgamation 合併   M=0I 3o}J  
amortization 攤銷   {#Gr=iv~N  
amortized cost 應攤成本   \B2=E  
annuities 年金   M%9PVePOe  
applied cost 已分配成本   W P.6ea7k  
applied expense 已分配費用   HESwz{eSS  
applied manufacturing expense 己分配製造費用   eJ7A.O  
apportioned charge 攤派費用   ih1SN,/  
appreciation 漲價   nM}X1^PiK"  
article of association 公司章程   gDAA>U3|$  
assessment 課稅   <M+ZlF-`  
assets 資產   -Frx{3  
attorney fee 律師費   ,F:l?dfB\I  
audit 審計   z,DEBRT+  
auditor 審計員   J0|/g2%0  
average 平均數   ! daXF&q  
average cost 平均成本   'lIT7MK  
bad debt 壞賬   hiP^*5h  
balance 餘額   LvW9kL+WiQ  
balance sheet 資產負債表   xj%
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bank account 銀行賬戶   UyK|KL  
bank balance 銀行結存   ] J:^$]  
bank charge 銀行手續費   Is?0q@  
bank deposit 銀行存款   v*3ezf\  
bank discount 銀行貼現   _W?}%;  
bank draft 銀行匯票   WnHf)(J`"  
bank loan 銀行借款   % YU(,83(+  
bank overdraft 銀行透支   )+cP8$n6L  
bankers acceptance 銀行承兌   Y Xn)?  
bankruptcy 破產    S ._9  
bearer 持票人   (*"R"Y  
beneficiary 受益人   M;3uG/E\  
bequest 遺產   #^Sd r-   
bill 票據   X$%RJ3t e  
bill of exchange 匯票   2ht<"  
bill of lading 提單   \Sg&Qv`  
bills discounted 貼現票據   :K2N7?shA  
bills payable 應付票據   n*b
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bills receivable 應收票據   H#w n3O  
board of directors 董事會   Ybd){Je "z  
bonds 債券   PtmdUHvD  
bonus 紅利   l'-iIbKX  
book value 賬面價值   =%$ _)=}J  
bookkeeper 簿記員   xN2{Vi{ad  
bookkeeping 簿記   3go !P])  
branch office general ledger 支店往來賬戶   +2C:]  
broker 經紀人   o a;[[2c  
brought down 接前   #7gOtP#{  
brought forward 接上頁   `iQyKZS/+  
budget 預算   JUwP<C[  
by-product 副產品   0)9GkHVu(  
by-product sales 副產品銷售   QD /| zi  
capital 股本   ("H:T?4Qs  
capital income 資本收益   eFZ`0
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capital outlay 資本支出   d \0K3=h  
capital stock 股本   O
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capital stock certificate 股票   Ep?a1&b  
carried down 移後   0~n=|3*P  
carried forward 移下頁   " o[\Aec:  
cash 現金   %2/WyD$U  
cash account 現金賬戶   o+6Y/6Xp@  
cash in bank 存銀行現金   1N:eM/a  
cash on delivery 交貨收款   O^sgUT1O  
cash on hand 庫存現金   C"hc.A&4  
cash payment 現金支付   TKj9
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cash purchase 現購   T[ky7\  
cash sale 現沽   3H4p$\;C  
cashier 出?#123;員   c#Ux{^ZE  
cashiers check 本票   q(a6@6f"kD  
certificate of deposit 存款單折   I9tdr<  
certificate of indebtedness 借據   a)`h*P5@  
certified check 保付支票   c5O1h
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certified public accountant 會計師   uQpV1o5iA  
charges 費用   M|Z]B<_x  
charge for remittances 匯水手續費   -,zNFC:6g  
charter 營業執照   a=C?fh  
chartered accountant 會計師   (K0FWTmm  
chattles 動產   0=-h9W{zI  
check 支票   @8V8gV?zm  
che stub 支票存根   T[ mTA>d  
closed account 己結清賬戶   U/{cYX  
closing 結算   8FbBv"LI,g  
closing entries 結賬紀錄   ?i9LqHL  
closing stock 期末存貨   {Ivu"<`L3  
closing the book 結賬   F+c*v#T  
columnar journal 多欄日記賬   Vf O0 z5&  
combination 聯合   MPM_/dn-  
commission 佣金   srg#<oH|{c  
commodity 商品   gqGl>=.m  
common stock 普通股   shP,-Vs#  
company 公司   [&)9|EV  
compensation 賠償   IjNE1b
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compound interest 複利   ?4gYUEM#  
consignee 承銷人   1/j}VC  
consignment 寄銷   w[]7{D];  
consignor 寄銷人   Xj|j\2$ 0  
consolidated balance sheet 合併資產負債表   0 
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consolidated profit and loss account 合併損益表   |bB..b  
consolidation 合併   |A0kbC.  
construction cost 營建成本   )UN@|IX  
construction revenue 營建收入   o5AyJuS-u$  
contract 合同   E-Cj^#OY|N  
control account 統制賬戶   se7_:0+w  
copyright 版權   LH0\Sm
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corporation 公司   x!LUhX '  
cost 成本   <R_3;5J%  
cost accounting 成本會計   rS6iZp,  
cost of labour 勞工成本   a-8~f8na{(  
cost of production 生產成本   2Ni2Gkf@  
cost of manufacture 製造成本   )mp0k%  
cost of sales 銷貨成本   X~n Kuo  
cost price 成本價格   /I".n]  
credit 貸方   a Se.]_  
credit note 收款通知單   oX!s u  
creditor 債權人   Q:@Y/4=  
crossed check 橫線支票   3$WK%"%T  
current account 往來活期賬戶   BKVvu}V(o  
current asset 流動資產   +O9l@X$l=  
current liability 流動負債   vhKeW(z  
current profit and loss 本期損益   :t9(T?2  
debit 借方   S@Jl_`<  
debt 債務   h`Y t4 -Y  
debtor 債務人   B/pNM81(  
deed 契據   ka"jv"z  
deferred assets 遞延資產   `^|mNh  
deferred liabilities 遞延負債   zg|yW6l)9  
delivery 交貨   &X +@,!  
delivery expense 送貨費   RC\TPG/8!  
delivery order 出貨單   M!mTNIj8~  
demand draft 即期匯票   0H;dA1
  
demand note 即期票據   $"x(:  
demurrage charge 延期費   >8jDW "Ua  
deposit 存款   q;Qpd]H  
deposit slip 存款單   *)u
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depreciation 折舊   ?CM,k0  
direct cost 直接成本   b]CJf8'u  
direct labour 直接人工   a?Q~C<k  
director 董事   <6-(a;T!7  
discount 折扣   0.&gm@A~c$  
discount on purchase 進貨折扣   *1%=?:$(r6  
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