[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。   X_F=;XF/  
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acceptance 承兌   }VRo:sJb  
account 賬戶   =1qkoc~  
accountant 會計員   .zt]R@@6  
accounting 會計   KA#-X2U/  
accounting system 會計制度   t79MBgZ  
accounts payable 應付賬款   7d5x4^EYE  
accounts receivable 應收賬款   9=f'sqIPV  
accumulated profits 累積利益   w>s  
adjusting entry ?#123;整記錄   rl=_ "sd=  
adjustment ?#123;整   ^D
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administration expense 管理費用   {IvCe0`  
advances 預付   oJ+ $&P(  
advertising expense 廣告費   )^+$5OR\c  
agency 代理   |M_Bbo@ud  
agent 代理人   ENzeVtw0  
agreement 契約   $@j7VPE  
allotments 分配數   BoqW;SG$9  
allowance 津貼   Gov{jksr  
amalgamation 合併   cD6o8v4]]  
amortization 攤銷   L\[jafb_`  
amortized cost 應攤成本   5EUk p6Y  
annuities 年金   AF-.Nwp  
applied cost 已分配成本   m }(DJ?qP  
applied expense 已分配費用   {cA )jW\'  
applied manufacturing expense 己分配製造費用   x{}m)2[Y  
apportioned charge 攤派費用   HApP*1J^c  
appreciation 漲價   <k!G%R<9  
article of association 公司章程   10&A3C(E  
assessment 課稅   Zn//u<D  
assets 資產   <]nI)W(  
attorney fee 律師費   \=<.0K A~  
audit 審計   >Z%^|S9  
auditor 審計員   6eD[)_?]y  
average 平均數   .8m)^ET  
average cost 平均成本   4o8!p\a  
bad debt 壞賬   q.7CPm+  
balance 餘額   GFidriC  
balance sheet 資產負債表   Mi/_hzZ\  
bank account 銀行賬戶    2~)]E#9  
bank balance 銀行結存   Y>+D\|%
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bank charge 銀行手續費   n_<]9  
bank deposit 銀行存款   ;ORy&H aKl  
bank discount 銀行貼現   2,\u Y}4  
bank draft 銀行匯票   Ow I?(ruL'  
bank loan 銀行借款   S;g~xo  
bank overdraft 銀行透支   QWkw$mcf  
bankers acceptance 銀行承兌   v\c3=DbO  
bankruptcy 破產   A@] n"  
bearer 持票人   ol\IT9Zb~  
beneficiary 受益人   .H&;pOf  
bequest 遺產   BhjXNf9[  
bill 票據   ){}#v&  
bill of exchange 匯票   PD?H5W3@  
bill of lading 提單   k#.co~kS  
bills discounted 貼現票據   ZS-9|EA<  
bills payable 應付票據   *Pl[a1=o  
bills receivable 應收票據   o\#C] pp  
board of directors 董事會   cg~FW2Q  
bonds 債券   /dqKFxB1  
bonus 紅利   jd{J3s '%  
book value 賬面價值   SXL6)pX  
bookkeeper 簿記員   wg_Z!(Hr#  
bookkeeping 簿記   +CkK4<dF  
branch office general ledger 支店往來賬戶   =aCv Xa&,  
broker 經紀人   X%dOkHarB  
brought down 接前   d2Y5'A0X  
brought forward 接上頁   :PLsA3[}  
budget 預算   T2dpn%I  
by-product 副產品   gLH(Wr~(a  
by-product sales 副產品銷售   (Gc5lMiX3  
capital 股本   YpL}R#  
capital income 資本收益   P7o6B,9  
capital outlay 資本支出   ~(8A&!#,!  
capital stock 股本   /vhh2`  
capital stock certificate 股票   cZYX[.oIB  
carried down 移後   Dt?Fs  
carried forward 移下頁   6$f,DU  
cash 現金   .28*vkH%C=  
cash account 現金賬戶   0KZ 3h|4lP  
cash in bank 存銀行現金   EW`3h9v~  
cash on delivery 交貨收款   ;i]c my  
cash on hand 庫存現金   |'.SOm9)*  
cash payment 現金支付   -[F^~Gv|;  
cash purchase 現購   & mWq 'h  
cash sale 現沽   q\,H9/.0k  
cashier 出?#123;員   4-m%[D |W  
cashiers check 本票   ^Ni)gm{?k  
certificate of deposit 存款單折   y8L:nnSj  
certificate of indebtedness 借據   ^j` vk  
certified check 保付支票   u4"+u"{d  
certified public accountant 會計師   @dXf_2T v=  
charges 費用   WO{N
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charge for remittances 匯水手續費   m$^7sFD$  
charter 營業執照   1.!(#I3  
chartered accountant 會計師   K5KN}sRs"  
chattles 動產   __9673y  
check 支票   Wp'\NFe8  
che stub 支票存根   N_>s2
  
closed account 己結清賬戶   23=;v@  
closing 結算   |Mh;k6  
closing entries 結賬紀錄   1$|z%(  
closing stock 期末存貨   H [v~  
closing the book 結賬   z TK  
columnar journal 多欄日記賬   ``SjALf  
combination 聯合   V>nY?  
commission 佣金   3w@)
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commodity 商品   rf~Ss<  
common stock 普通股   h{m
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company 公司   FLWz7Rj  
compensation 賠償   52"/Zr}j  
compound interest 複利   ]
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consignee 承銷人   "P|G^*"~2  
consignment 寄銷   wOsr#t7  
consignor 寄銷人   9\xw}ph  
consolidated balance sheet 合併資產負債表   ^R\blJQ<^  
consolidated profit and loss account 合併損益表   &K4o8Qz  
consolidation 合併   LJ)3!Q/:  
construction cost 營建成本   -P?} qy^j(  
construction revenue 營建收入   cmI8Xf]"P-  
contract 合同   ?G{fF H  
control account 統制賬戶   D|S)/o6  
copyright 版權   6Q`ce! ~$  
corporation 公司   MT*b+&1e  
cost 成本   QZ`<+"a0  
cost accounting 成本會計   *be+x RY  
cost of labour 勞工成本   4qMHVPJv\  
cost of production 生產成本   YlA=? X  
cost of manufacture 製造成本   %9Ue`8  
cost of sales 銷貨成本   ks{s Q@~  
cost price 成本價格   *iR`mZb  
credit 貸方   QQ
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credit note 收款通知單   6->b(B V $  
creditor 債權人   J h"]iN  
crossed check 橫線支票   LgaJp_d>9*  
current account 往來活期賬戶   N>z8\y  
current asset 流動資產   OJK/>  
current liability 流動負債   MqpoS  
current profit and loss 本期損益   <@yyx7  
debit 借方   }[Y):Yy  
debt 債務   ,^[s4 =3X?  
debtor 債務人   ep^0Cd/  
deed 契據   I2 Kb.`'!  
deferred assets 遞延資產   F7hQNQu:  
deferred liabilities 遞延負債   )CB?gW  
delivery 交貨   ZO`d  
delivery expense 送貨費   >5j/4Ly  
delivery order 出貨單   V^ :\/EU  
demand draft 即期匯票   9W8Dp?:  
demand note 即期票據   &A9+%kOk>  
demurrage charge 延期費   cnj_tC=zt  
deposit 存款  
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deposit slip 存款單   }a`LOBne  
depreciation 折舊   ,|H!b%ZW  
direct cost 直接成本   qvscf_%FM  
direct labour 直接人工   CuGk?i  
director 董事   ?BRL;(x  
discount 折扣   W6PGv1iaW>  
discount on purchase 進貨折扣   0eLK9u3<  
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