[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。   ?}kG`q  
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acceptance 承兌   ;<j0f~G`  
account 賬戶   i*/Yz *<  
accountant 會計員   7?GIS '  
accounting 會計   -uMSe~  
accounting system 會計制度   /5Oa,NS7  
accounts payable 應付賬款   mi,E-  
accounts receivable 應收賬款   @ycDCB(D}  
accumulated profits 累積利益   g*03{l#P  
adjusting entry ?#123;整記錄   MP_ ~<Q  
adjustment ?#123;整   VGpWg rmHk  
administration expense 管理費用   i}.&0Fp  
advances 預付   ]G5w6&d  
advertising expense 廣告費   hc>HQrd  
agency 代理   P<X\%_Iat  
agent 代理人   Ji>o!  
agreement 契約   OY;*zk  
allotments 分配數   .L e?T&_  
allowance 津貼   psg)*'r  
amalgamation 合併   bN]+_ mF  
amortization 攤銷   |=`~-i2W  
amortized cost 應攤成本   VyzS^AHK  
annuities 年金   ow_W%I=6  
applied cost 已分配成本   kEOS{C%6R  
applied expense 已分配費用   5ni~Q 9b  
applied manufacturing expense 己分配製造費用   IsZHelg  
apportioned charge 攤派費用   YKH\rN6X  
appreciation 漲價   5-aj2>=7  
article of association 公司章程   W6?pswQ  
assessment 課稅   G,o6292hj  
assets 資產   'EbWFMjy  
attorney fee 律師費   f&BY/ n,  
audit 審計   ^p[rc@+  
auditor 審計員   wy0tgy(' |  
average 平均數   `j,Yb]~s79  
average cost 平均成本   %E#s\B,w  
bad debt 壞賬   "D63I|O)  
balance 餘額   _jLL_GD  
balance sheet 資產負債表   =G7m)!  
bank account 銀行賬戶   ,]46I.]  
bank balance 銀行結存   Qw-~>d  
bank charge 銀行手續費   s5CXwM6cx  
bank deposit 銀行存款   DJ'zz&K  
bank discount 銀行貼現   W-mQjJ`,B  
bank draft 銀行匯票   A#.edVj.g4  
bank loan 銀行借款   ,?>s>bHV  
bank overdraft 銀行透支   ~Sj9GxTe  
bankers acceptance 銀行承兌   ,}3 'I [  
bankruptcy 破產   K#6P}tf  
bearer 持票人   /N=b\-]  
beneficiary 受益人   7HIeJ  
bequest 遺產   hs^zTZ_  
bill 票據   9s\A\$("l  
bill of exchange 匯票   y0sR6TY)f  
bill of lading 提單   rp3V3]EE  
bills discounted 貼現票據   G<}()+L  
bills payable 應付票據   ',9V|jvK  
bills receivable 應收票據   1 eS&&J5  
board of directors 董事會   ojaws+(& y  
bonds 債券   yA)/Q Yge  
bonus 紅利   X <f8,n
 
book value 賬面價值   7j@Hs[
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bookkeeper 簿記員   u+Y\6~
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bookkeeping 簿記   wH>a~C:   
branch office general ledger 支店往來賬戶   aS{|uE]  
broker 經紀人   7%5z p|3  
brought down 接前  
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brought forward 接上頁   Q_"]+i]s@  
budget 預算   3O,+=?VK  
by-product 副產品   |:nn>E}ZA/  
by-product sales 副產品銷售   smlpD3?va  
capital 股本   gH12[Us'`  
capital income 資本收益   $Q&lSVQ  
capital outlay 資本支出   %KsEB*'"  
capital stock 股本   mk;&yh  
capital stock certificate 股票   |,S+@"0#  
carried down 移後   >")Tf6zw&  
carried forward 移下頁   7I &&bWB  
cash 現金   ;Y00TGU  
cash account 現金賬戶   sd*p/Q|4  
cash in bank 存銀行現金   }JF13beU  
cash on delivery 交貨收款   EAT"pxP  
cash on hand 庫存現金   /a{la 8Ni  
cash payment 現金支付   } df
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cash purchase 現購   @Xt*Snd  
cash sale 現沽   Ur9?Td'*>  
cashier 出?#123;員   t)~"4]{*}D  
cashiers check 本票   ,BH@j%Jmy  
certificate of deposit 存款單折   HHA<IZ#;,  
certificate of indebtedness 借據   R cAwrsd  
certified check 保付支票   )F}F_Y  
certified public accountant 會計師   ( Z619w  
charges 費用   x.]i}mt  
charge for remittances 匯水手續費   $:8x(&+/@  
charter 營業執照   B;M?,<%FRU  
chartered accountant 會計師   WYH
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chattles 動產   gR&Q3jlIV  
check 支票   3_ r*y9l  
che stub 支票存根   CnU*Jb  
closed account 己結清賬戶   u8'Zl8g  
closing 結算   {o)Lc6T8s  
closing entries 結賬紀錄   QiQ_bB!\  
closing stock 期末存貨   !02`t4Zc-  
closing the book 結賬   p#&h=,
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columnar journal 多欄日記賬   _G[g;$<  
combination 聯合   Dl<bnx;0  
commission 佣金   Z~AO0zUKY  
commodity 商品   S ^"y4-2  
common stock 普通股   xR-%L  
company 公司   v:f}XK<  
compensation 賠償   -C;^3R[ O  
compound interest 複利   RM]\+BK  
consignee 承銷人   zvvhFN2 s  
consignment 寄銷   KxI&G% z  
consignor 寄銷人   &4{KV.  
consolidated balance sheet 合併資產負債表   )fF
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consolidated profit and loss account 合併損益表   Vrjc~>X  
consolidation 合併   wu7Lk3  
construction cost 營建成本   +Jlay1U&  
construction revenue 營建收入   yg`j-9[8  
contract 合同   'v VQg  
control account 統制賬戶   68NYIyTW9  
copyright 版權   (lXGmx8  
corporation 公司   D|lzGt  
cost 成本   61Bwb]\f/|  
cost accounting 成本會計   .S!mf  
cost of labour 勞工成本   ~xbe~$$Q@  
cost of production 生產成本   ]
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cost of manufacture 製造成本   |!1Y*|Q%s  
cost of sales 銷貨成本   H7?Vybg~  
cost price 成本價格   y_
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credit 貸方   p?{Xu4(  
credit note 收款通知單   l\E%+?K+^  
creditor 債權人   $'0u|Xy`  
crossed check 橫線支票  
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current account 往來活期賬戶   3YeG$^y"  
current asset 流動資產   S$f9m  
current liability 流動負債   }HL]yDO  
current profit and loss 本期損益   w~ .f  
debit 借方   45=bGf#  
debt 債務   XpIklL7  
debtor 債務人   8|b3j^u  
deed 契據   }^4Xv^dW>g  
deferred assets 遞延資產   QEm|])V  
deferred liabilities 遞延負債   `uq8G  
delivery 交貨   8/DS:uM  
delivery expense 送貨費   @D)al^]x6  
delivery order 出貨單   4qN{n#{+]  
demand draft 即期匯票   >L|;|X!m9\  
demand note 即期票據   )bA;?i  
demurrage charge 延期費   &qLf@1AD  
deposit 存款   5uGqX"  
deposit slip 存款單   kJWn<5%ayg  
depreciation 折舊   [NQOrcAQ  
direct cost 直接成本   ~Xw"}S5  
direct labour 直接人工   cec9l65d  
director 董事   ,ZKr.`B  
discount 折扣   h&|[eZt?F  
discount on purchase 進貨折扣   ];}Wfl  
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