[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。   {B yn{?w  
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acceptance 承兌   DB&SOe  
account 賬戶   A1,4kqmE  
accountant 會計員   fEu9Jk  
accounting 會計   o|287S|$  
accounting system 會計制度   v` G U09  
accounts payable 應付賬款   d0C8*ifFO  
accounts receivable 應收賬款   ~B@}R  
accumulated profits 累積利益   \kwe51MQ  
adjusting entry ?#123;整記錄   5(}H ?  
adjustment ?#123;整   9|K*G~J  
administration expense 管理費用   l6B.6 '4)w  
advances 預付   J7a-CI_Tf  
advertising expense 廣告費   6hbEO-(  
agency 代理   JY4_v>Aob  
agent 代理人   g+Ph6W  
agreement 契約   .g-3e"@  
allotments 分配數   cy:;)E>/  
allowance 津貼   ^L~ [+|  
amalgamation 合併   W:ixzpQ  
amortization 攤銷   tmxPOe  
amortized cost 應攤成本   #DaP=k"XV  
annuities 年金   R;=6VH  
applied cost 已分配成本   8D~Dd
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applied expense 已分配費用   F|]rA*2u  
applied manufacturing expense 己分配製造費用   -g2{681`r  
apportioned charge 攤派費用  
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appreciation 漲價   ;2W2MZ!TF  
article of association 公司章程   Rc7.M"wzjX  
assessment 課稅   iH _"W+dq  
assets 資產   Fi{mr*}  
attorney fee 律師費   !\w\ ]7ls  
audit 審計   DM/hcY$MW  
auditor 審計員   rAatJc"0  
average 平均數   {dZ8;Fy4  
average cost 平均成本   OX,F09.C  
bad debt 壞賬    ,(hY%M&\  
balance 餘額   anitqy#E  
balance sheet 資產負債表   L9'-  
bank account 銀行賬戶   VEo^ :o)r  
bank balance 銀行結存   > #i $Tw  
bank charge 銀行手續費   }I<N^j=/pO  
bank deposit 銀行存款   vj@V !j?  
bank discount 銀行貼現   k*9%8yi_ U  
bank draft 銀行匯票   d:$G|<uA  
bank loan 銀行借款   Y=WR6!{  
bank overdraft 銀行透支   <
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bankers acceptance 銀行承兌   .??rqaZ=  
bankruptcy 破產   /kb$p8!C".  
bearer 持票人   ~g96o81V  
beneficiary 受益人   :dbV2'vIQ  
bequest 遺產   QW:Z[?39^  
bill 票據   7#/|VQX<A  
bill of exchange 匯票   A@{ !:_55  
bill of lading 提單   0kz7 >v  
bills discounted 貼現票據   *%f3rvt7@)  
bills payable 應付票據   8ok7|DJ  
bills receivable 應收票據   .i
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board of directors 董事會   9w$7VW;  
bonds 債券   `i{4cT8:  
bonus 紅利   _PdAN= C3  
book value 賬面價值   6 cr^<]v!  
bookkeeper 簿記員   mc56L[  
bookkeeping 簿記   n%8#?GC`  
branch office general ledger 支店往來賬戶   4]M =q{  
broker 經紀人   ees^O{ 8  
brought down 接前   :'b%5/ ^q  
brought forward 接上頁   8Y]}Gb!  
budget 預算   Bzwx0c2VY8  
by-product 副產品   FRD<0o/`  
by-product sales 副產品銷售   .k|-Ks|d|  
capital 股本   %L.rcbg:<c  
capital income 資本收益   f#2#g%x  
capital outlay 資本支出   o|BFvhg  
capital stock 股本   7j{Te
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capital stock certificate 股票   l+'`BBh*]  
carried down 移後   4jPwL|#  
carried forward 移下頁   "Vq@bNtu+  
cash 現金   sF, uIr/  
cash account 現金賬戶   ^w ]1qjGw  
cash in bank 存銀行現金   1pl2;!  
cash on delivery 交貨收款   Y~}QJ+`?  
cash on hand 庫存現金   U &f#V=Rg  
cash payment 現金支付   xBt4~q;#sE  
cash purchase 現購   ?\l!]vu*  
cash sale 現沽   V=Ww>  
cashier 出?#123;員   " -<}C%C  
cashiers check 本票   {m>~`   
certificate of deposit 存款單折   re2Fv:4{  
certificate of indebtedness 借據   eF*TLI<[^I  
certified check 保付支票   YGi/]^Nba  
certified public accountant 會計師   o4U]lK$  
charges 費用   h7)VJY  
charge for remittances 匯水手續費   u_hE7#i  
charter 營業執照   ,5`."-0}  
chartered accountant 會計師   /"g [Ay  
chattles 動產   knI*-  
check 支票   _-YL!oP  
che stub 支票存根   LJ:mJ #  
closed account 己結清賬戶   I>(;bNgNE  
closing 結算   Jq=X!mTd.  
closing entries 結賬紀錄   (bM)Nd  
closing stock 期末存貨   ?T$*5 d  
closing the book 結賬   vEX|Q\b6'  
columnar journal 多欄日記賬   uVoF<=
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combination 聯合   e@6RC bj  
commission 佣金   Y8{T.\%\+  
commodity 商品   RcKQER  
common stock 普通股   :%+^}   
company 公司   `bBfNI?3d*  
compensation 賠償   \pT^Zhp)  
compound interest 複利   nEeQL~:  
consignee 承銷人   j=!(F`/  
consignment 寄銷   a 5~G  
consignor 寄銷人   .Bm^3A  
consolidated balance sheet 合併資產負債表   #3 }5cC8_  
consolidated profit and loss account 合併損益表   O?+tY y?  
consolidation 合併   $cp16  
construction cost 營建成本   @1 `W<WP  
construction revenue 營建收入   Q6e'0EIKC  
contract 合同   1"~O"msb  
control account 統制賬戶   +8?R+0P  
copyright 版權   BXKlO(7  
corporation 公司   rH [+/&w5  
cost 成本   oX=*MEfX  
cost accounting 成本會計   ly[\mGr  
cost of labour 勞工成本   {d*qlztO  
cost of production 生產成本   k*zc5ev}  
cost of manufacture 製造成本   Q8M:7#ySji  
cost of sales 銷貨成本   Ah8^^h|TPJ  
cost price 成本價格   TYmUPS$  
credit 貸方   2\$WP-)%  
credit note 收款通知單   ]ouUv7\  
creditor 債權人   xC=3|,U  
crossed check 橫線支票   X=*Yzz}  
current account 往來活期賬戶   wXIe5  
current asset 流動資產   P_^|KEz  
current liability 流動負債   wj";hAw  
current profit and loss 本期損益   y~#R:&d"  
debit 借方   inq4CGY  
debt 債務   |P[D2R}  
debtor 債務人   \M3NasZ  
deed 契據   )0 42?emn  
deferred assets 遞延資產   NL>[8
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deferred liabilities 遞延負債   w;h\Y+Myyk  
delivery 交貨   nJM9c[Ou^H  
delivery expense 送貨費   ]w&?k:y>  
delivery order 出貨單  
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demand draft 即期匯票   MU^xu&MB  
demand note 即期票據   y[
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demurrage charge 延期費   hBYh90]  
deposit 存款   nw]e_sm  
deposit slip 存款單   !m/Dd0  
depreciation 折舊   g)zn.]  
direct cost 直接成本   hjm.Ath  
direct labour 直接人工   sQ3ayB`  
director 董事   ,~=z_G`R  
discount 折扣   (VF4FC  
discount on purchase 進貨折扣   y1jGf83  
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