[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。   VdN+~+A:  
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acceptance 承兌   /w0v5X7  
account 賬戶   hvv>UC/  
accountant 會計員   3<.j`JB@&  
accounting 會計   { P\8g8  
accounting system 會計制度   I!i#=  
accounts payable 應付賬款   tV}ajs  
accounts receivable 應收賬款   V n!az}  
accumulated profits 累積利益   bZ@53  
adjusting entry ?#123;整記錄   %imBGh  
adjustment ?#123;整   ;?L[]Ezzt  
administration expense 管理費用   Xk9r"RmiOb  
advances 預付   \]e w@C  
advertising expense 廣告費   i6\!7D]  
agency 代理   @x>$_:]  
agent 代理人   F~0%j}ve  
agreement 契約   KA* l6`(  
allotments 分配數   AB|VO4-?  
allowance 津貼   x2IU PM  
amalgamation 合併   Ok{:QA~#  
amortization 攤銷   : 1f5;]%N  
amortized cost 應攤成本   HZQ3Ht3Vh  
annuities 年金   @xM!:  
applied cost 已分配成本   \5pAG mgD  
applied expense 已分配費用   YPJx/@Z`  
applied manufacturing expense 己分配製造費用   tH|Q4C  
apportioned charge 攤派費用   y2ws* IZ"  
appreciation 漲價   =K<I)2   
article of association 公司章程   y2hFUq
  
assessment 課稅   Hn]n]wsLy  
assets 資產   "jN-Yd,z  
attorney fee 律師費   ZK_@.O+]  
audit 審計   {*r$m>HpM  
auditor 審計員   $6x:aG*F  
average 平均數   M[3w EX^  
average cost 平均成本   r D!.N   
bad debt 壞賬   XTXo xZ#w  
balance 餘額   Y
M/3VD  
balance sheet 資產負債表   b)`#^uxxJ  
bank account 銀行賬戶   :W<,iqSCm  
bank balance 銀行結存   4JQ`&:?r  
bank charge 銀行手續費   X\)KVn`  
bank deposit 銀行存款   s{EX ;   
bank discount 銀行貼現   v+_Y72h*a  
bank draft 銀行匯票   TOF62,
 
bank loan 銀行借款   ?)QBJ9F  
bank overdraft 銀行透支   I)/7M}t`  
bankers acceptance 銀行承兌   F^
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bankruptcy 破產   |l\/ {F  
bearer 持票人   nXaX=  
beneficiary 受益人   ='||BxB  
bequest 遺產   3&Zx*:  
bill 票據   &)}:Y!qiu  
bill of exchange 匯票   + d)~;I$  
bill of lading 提單   |DS@90}  
bills discounted 貼現票據   cb&In<q  
bills payable 應付票據   <hC3#dNRd  
bills receivable 應收票據   _eeX]x
SSl  
board of directors 董事會   nVA'O  
bonds 債券   ?D 9#dGK  
bonus 紅利   yacGJz^f=  
book value 賬面價值   3EX&.OL!  
bookkeeper 簿記員   Gqb-3ngH  
bookkeeping 簿記   0guc00IN  
branch office general ledger 支店往來賬戶   wgP3&4cSUc  
broker 經紀人   QN8Hz/}\  
brought down 接前   c'TLD!^hB  
brought forward 接上頁   ~vZzKRVS  
budget 預算   >}(*s^!k  
by-product 副產品   Im1qWe  
by-product sales 副產品銷售   rd~W.b_b  
capital 股本   3Ty{8oUs^  
capital income 資本收益   .-6s`C2 Y}  
capital outlay 資本支出   2s ,n!u Fd  
capital stock 股本   *(.^$Iq4  
capital stock certificate 股票   L"<Eov6  
carried down 移後   ;pK"N:|  
carried forward 移下頁   -t#a*?"$w  
cash 現金   4J|t}  
cash account 現金賬戶   \I{A33i2w  
cash in bank 存銀行現金   6Tmb@<I_  
cash on delivery 交貨收款   3t6'5{  
cash on hand 庫存現金   =C2C~Xd  
cash payment 現金支付   g' U^fN  
cash purchase 現購   ri V/wN9C  
cash sale 現沽   uy\+#:44d  
cashier 出?#123;員   u)]s J 1p  
cashiers check 本票   ? NK}q\$  
certificate of deposit 存款單折   1h0ohW  
certificate of indebtedness 借據   pg`;)@  
certified check 保付支票   }H^
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certified public accountant 會計師   -T6%3>h  
charges 費用   V]cY+
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charge for remittances 匯水手續費   rmoEc]kt]  
charter 營業執照   >~InO^R`5  
chartered accountant 會計師   f^)
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chattles 動產   .]l2)O
lLQ  
check 支票   @(?d0xCg  
che stub 支票存根   oob0^}^  
closed account 己結清賬戶   L,GtIZkE  
closing 結算   'F~SNIay  
closing entries 結賬紀錄   OyZ>R~c'B  
closing stock 期末存貨   ?bA]U:  
closing the book 結賬   a-5$GvG  
columnar journal 多欄日記賬   ->{WO+6(  
combination 聯合   \~1+T  
commission 佣金   bv];Gk*Z-  
commodity 商品   |?W
 
common stock 普通股   +:Zi(SuS]  
company 公司   {
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compensation 賠償   #=3]bg  
compound interest 複利   g5\B-3{  
consignee 承銷人   <a3XV  
consignment 寄銷   rnaDo\5  
consignor 寄銷人   O,6!`\ND  
consolidated balance sheet 合併資產負債表   >GR
uS\B  
consolidated profit and loss account 合併損益表   s``L?9  
consolidation 合併   *r3vTgo$  
construction cost 營建成本   0~+k  
construction revenue 營建收入   U\6DEnII?!  
contract 合同   bm?TMhC  
control account 統制賬戶    {`  
copyright 版權   t9{EO#o'k  
corporation 公司   aoX$,~oI5  
cost 成本   /HD2F_XA  
cost accounting 成本會計   PS1~6f"D  
cost of labour 勞工成本   N`MQHQ1  
cost of production 生產成本   ~`.%n7  
cost of manufacture 製造成本   |&Wo-;Ud  
cost of sales 銷貨成本   "TI? qoz  
cost price 成本價格   2uEu,YC  
credit 貸方   \[jItg,+  
credit note 收款通知單   X9w
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creditor 債權人   n4,J#h/  
crossed check 橫線支票   @I:&ozy }=  
current account 往來活期賬戶   (#lS?+w)  
current asset 流動資產   M?lr#}d  
current liability 流動負債   w ?aLWySYT  
current profit and loss 本期損益   #n r1- sf|  
debit 借方   WFG/vzJ  
debt 債務   .}s a2-  
debtor 債務人   G=e[TR)i  
deed 契據   HS9U.G>  
deferred assets 遞延資產   ;<H2N0qJ(  
deferred liabilities 遞延負債   `!N?# N:b)  
delivery 交貨   4+"SG@i`W  
delivery expense 送貨費   o~p^`5#  
delivery order 出貨單   cB^lSmu5  
demand draft 即期匯票   dZZ/(oE>  
demand note 即期票據   f 5Oh#  
demurrage charge 延期費   GYO"1PM  
deposit 存款   6W Zp&pO  
deposit slip 存款單   jL&F7itP  
depreciation 折舊   l"CONzm!  
direct cost 直接成本   M-hnB t  
direct labour 直接人工   7dZ!GX?\y  
director 董事   YR2/`9s\QJ  
discount 折扣   TuL( /  
discount on purchase 進貨折扣   (B5G?cB9  
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