[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。   ] ~}~d(  
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acceptance 承兌   #;UoZJ B  
account 賬戶   FA;B:O@:'  
accountant 會計員   ^Zlbs goZ  
accounting 會計   AOx8OiqE:  
accounting system 會計制度   ]PbwG  
accounts payable 應付賬款   tZ:f OM  
accounts receivable 應收賬款   7<k@{xI/  
accumulated profits 累積利益   Yx](3w ID  
adjusting entry ?#123;整記錄   eQIS`T  
adjustment ?#123;整   EW/NH&{  
administration expense 管理費用   ^[v>B@p*{  
advances 預付   u3sr
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advertising expense 廣告費   ac8su0  
agency 代理   >
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agent 代理人   Se(apQH  
agreement 契約   2 S2;LB  
allotments 分配數   7>-99o^W
 
allowance 津貼   4+4&}8FH  
amalgamation 合併   =q[ynZ8O\w  
amortization 攤銷   jI$7vmO  
amortized cost 應攤成本   ?XVox*6K&  
annuities 年金   UN:cRH{?*  
applied cost 已分配成本   B9'2$s+Z;  
applied expense 已分配費用   Kc+9n%sp  
applied manufacturing expense 己分配製造費用   Az/P;C=  
apportioned charge 攤派費用   T%**:@}+  
appreciation 漲價   $BOpjDV8  
article of association 公司章程   8qT^=K $  
assessment 課稅   1h`#H:  
assets 資產   {wD "|K  
attorney fee 律師費   |xpOU*k  
audit 審計   M*dou_Q  
auditor 審計員   }RQ'aeVl(  
average 平均數   5'EoB^`8N~  
average cost 平均成本   pWKI^S  
bad debt 壞賬   1119YeL  
balance 餘額   K:Z|# i-  
balance sheet 資產負債表   ca%XA|_J  
bank account 銀行賬戶   |2I p*  
bank balance 銀行結存   !ce,^z&5  
bank charge 銀行手續費   bLUyZ3m!  
bank deposit 銀行存款   fg GTm:   
bank discount 銀行貼現   cN)noGkp  
bank draft 銀行匯票   -U@ycx|r  
bank loan 銀行借款   u#0EZ2>#  
bank overdraft 銀行透支   pzU:AUW  
bankers acceptance 銀行承兌   )(yKm/50  
bankruptcy 破產   `U{#;  
bearer 持票人   3GZrVhU?m  
beneficiary 受益人   _ sBFs.o  
bequest 遺產   &p=(0$0&-  
bill 票據   i^eDM.#X  
bill of exchange 匯票   B:)vPO+ d  
bill of lading 提單   ^k!u  
bills discounted 貼現票據    GGFrV8  
bills payable 應付票據   kb'l@d#E  
bills receivable 應收票據   '@#l/9
 
board of directors 董事會   oSP^ .BJ$  
bonds 債券   Qq\hD@Z|  
bonus 紅利   wT :mfS09N  
book value 賬面價值   O! w&3 p  
bookkeeper 簿記員   [8[`V)b  
bookkeeping 簿記   x!UGLL]_M  
branch office general ledger 支店往來賬戶   7Y^2JlZu=  
broker 經紀人   /-g%IeF  
brought down 接前   M U2];  
brought forward 接上頁   D+*_iM6[-  
budget 預算   5 Praj  
by-product 副產品   3 FLht L  
by-product sales 副產品銷售   g+=f=5I3  
capital 股本   OPDR
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capital income 資本收益   {|tMN,Z  
capital outlay 資本支出   iRL|u~bj  
capital stock 股本   r D|Bj(X8  
capital stock certificate 股票   hle@= e/n  
carried down 移後   _u;34H&/  
carried forward 移下頁   8uB6C0,6?  
cash 現金   <:~'s]`zf  
cash account 現金賬戶   @FuX^Q.[  
cash in bank 存銀行現金   |exjrsmM*  
cash on delivery 交貨收款   )(`,!s,8)  
cash on hand 庫存現金   tEllkHyef  
cash payment 現金支付   {^Q1b.=  
cash purchase 現購   RaB%N$.9s  
cash sale 現沽   HuajdC~  
cashier 出?#123;員  
YuzgR;Z  
cashiers check 本票   '>UQsAvm  
certificate of deposit 存款單折   7XiR)jYo*  
certificate of indebtedness 借據   wU5= '  
certified check 保付支票   >\ PNKpn{  
certified public accountant 會計師   C-V
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charges 費用   `wLMJ,@f.  
charge for remittances 匯水手續費   CSIsi]H  
charter 營業執照    Qs\!Kk@  
chartered accountant 會計師   {IQCA-AI  
chattles 動產   )>WSuf j  
check 支票   (s!cd]Qa.  
che stub 支票存根   NSQf@o  
closed account 己結清賬戶   <{A|Xs  
closing 結算   [f-<M@id/  
closing entries 結賬紀錄   QCvst*  
closing stock 期末存貨   zvh&o*\2<d  
closing the book 結賬   |?<r  
columnar journal 多欄日記賬   G+jcR; s  
combination 聯合   2(NN QU@Uz  
commission 佣金   =/qj v Y  
commodity 商品   N`!=z++G  
common stock 普通股   O:te;l QK  
company 公司   !8OUH6{2  
compensation 賠償   GZNfx8zsY+  
compound interest 複利   )Xd2qbi  
consignee 承銷人   sqk$q pV6  
consignment 寄銷   |PW.CV0,  
consignor 寄銷人   #6qLu  
consolidated balance sheet 合併資產負債表   (Qz| N  
consolidated profit and loss account 合併損益表   I=wA)Bli1p  
consolidation 合併   G:?l;+P1  
construction cost 營建成本   EyPF'|Qtn  
construction revenue 營建收入   -$5nqaK?  
contract 合同   #kL4Rm;  
control account 統制賬戶   1N\-Ku  
copyright 版權   >,QW74o  
corporation 公司   4Nz]LK%@  
cost 成本   .eM A*C~n  
cost accounting 成本會計   D*o[a#2_  
cost of labour 勞工成本   )w!*6<  
cost of production 生產成本   FQ6{NMz,h  
cost of manufacture 製造成本   ao.v]6a  
cost of sales 銷貨成本   ,daZK xT  
cost price 成本價格   9mfP9  
credit 貸方   'Gds?o8  
credit note 收款通知單   tD !$!\`O  
creditor 債權人   1r;.r|  
crossed check 橫線支票   jCv%[H7  
current account 往來活期賬戶   i2+vUl|;Z  
current asset 流動資產   z2.ZxL"*  
current liability 流動負債   :6X?EbXhK  
current profit and loss 本期損益   7Yd]#K{$  
debit 借方   )nJh) {4\  
debt 債務   by%k*y  
debtor 債務人   [X|KXlNfm  
deed 契據   %["V "{ z  
deferred assets 遞延資產   h$eVhN&Vv  
deferred liabilities 遞延負債  
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delivery 交貨   S`?cs^?  
delivery expense 送貨費   $f]dL};  
delivery order 出貨單   QnNddCiu=  
demand draft 即期匯票   8rA?X*|S!  
demand note 即期票據   WF0[/Y  
demurrage charge 延期費   ykbTWp$Y4Z  
deposit 存款   4P\?vz"  
deposit slip 存款單   R-2V C  
depreciation 折舊   i VIpe  
direct cost 直接成本   V[N4 { c  
direct labour 直接人工   B'"RKs]  
director 董事   8h| 9;%  
discount 折扣   X0QLT:J b  
discount on purchase 進貨折扣   c_YP#U  
   B&oP0 jS