[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]Jh0B~Y  
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acceptance 承兌   dW91nTQ:  
account 賬戶   6w54+n  
accountant 會計員   JprZ6 >  
accounting 會計   Z#0z#M`  
accounting system 會計制度   1}N5WBp  
accounts payable 應付賬款   ^+pmZw9 0  
accounts receivable 應收賬款   C>LkU|[  
accumulated profits 累積利益   n1v%S"^  
adjusting entry ?#123;整記錄   y|X[NSA  
adjustment ?#123;整   ?qdG)jo=  
administration expense 管理費用  
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advances 預付   3)=$BSC%  
advertising expense 廣告費   \aG>(Mr  
agency 代理   R|_?yV[  
agent 代理人   atYm.qb  
agreement 契約   pNDL:vMWP  
allotments 分配數    ]3%Z  
allowance 津貼   >kd2GZe^_J  
amalgamation 合併   U,
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amortization 攤銷   W}KtB1J  
amortized cost 應攤成本   >%xJ
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annuities 年金   G.9?ApG9  
applied cost 已分配成本   .L8S_Mz  
applied expense 已分配費用   Pocm.  
applied manufacturing expense 己分配製造費用   jn]{|QZ  
apportioned charge 攤派費用   K2!KMhvQ  
appreciation 漲價   >RR
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article of association 公司章程   h!$W^Tm2g  
assessment 課稅   Zl]\sJ1"  
assets 資產   #Ez>]`]TB  
attorney fee 律師費   Lt_7pb%  
audit 審計   )t=Cj?5  
auditor 審計員   ^>[Z~G($  
average 平均數   @>JO &,od  
average cost 平均成本   v 50=D/&w  
bad debt 壞賬   i_V~SC`  
balance 餘額   <s  $~h  
balance sheet 資產負債表   c8#A^q}  
bank account 銀行賬戶   .0nL;o  
bank balance 銀行結存   Cdc6<8  
bank charge 銀行手續費   TR]~r2z  
bank deposit 銀行存款   eEXer>Rm   
bank discount 銀行貼現   'a*tee ^RS  
bank draft 銀行匯票   5PG%)xff *  
bank loan 銀行借款   T0
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bank overdraft 銀行透支   JhIgqW2  
bankers acceptance 銀行承兌   $T Wt
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bankruptcy 破產   F.K7w  
bearer 持票人   ~[Mm0L}8  
beneficiary 受益人   uEH&]M>d_  
bequest 遺產   ](:aDHa  
bill 票據   <1>\?$)D  
bill of exchange 匯票   crUt8L-B4  
bill of lading 提單   e!Y:UB2 7u  
bills discounted 貼現票據   /wVrr%SN  
bills payable 應付票據   36e!je  
bills receivable 應收票據   3S ,D~L^  
board of directors 董事會   ggfL d r  
bonds 債券   B<x)^[<v  
bonus 紅利   L+bU~N,+A  
book value 賬面價值   r1
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bookkeeper 簿記員   BJwPSKL  
bookkeeping 簿記   Z25^+)uf*U  
branch office general ledger 支店往來賬戶   Ag^Cb'3X  
broker 經紀人   #toKT_  
brought down 接前   t L}i%7  
brought forward 接上頁   TdlF~ca|  
budget 預算   Ns?y) G>:  
by-product 副產品   ~bhesWk8!  
by-product sales 副產品銷售   d\+smED  
capital 股本   wz<
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capital income 資本收益   ojni+}>_  
capital outlay 資本支出   ?>LsIPa  
capital stock 股本   vE
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capital stock certificate 股票   IMpEp}7  
carried down 移後   |W<wPmW_{+  
carried forward 移下頁   {=VauF  
cash 現金   <:fjWy  
cash account 現金賬戶   2' $ p(  
cash in bank 存銀行現金   |MY6vRJ(  
cash on delivery 交貨收款   O|}97a^  
cash on hand 庫存現金   k.NgE/;3  
cash payment 現金支付   <H::
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cash purchase 現購   )<nr;n  
cash sale 現沽   uW},I6g  
cashier 出?#123;員   e?rp$kq7  
cashiers check 本票   eYLeytF]Uy  
certificate of deposit 存款單折   ^&>(_I\w.6  
certificate of indebtedness 借據   HZ* <BjE:"  
certified check 保付支票   wM8Gz.9,  
certified public accountant 會計師   c$ya{]a  
charges 費用   M#c.(Qd
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charge for remittances 匯水手續費   }J$Q  
charter 營業執照   A M8bem~  
chartered accountant 會計師   rZm|7A)i  
chattles 動產   c;
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check 支票   ),1MR=  
che stub 支票存根   c4E=qgP  
closed account 己結清賬戶   uU=O0?'zq  
closing 結算    BR;f!  
closing entries 結賬紀錄   <iDqt5)N  
closing stock 期末存貨   4RTuy+ M  
closing the book 結賬   F?TxViL  
columnar journal 多欄日記賬   M[LjN  
combination 聯合   gh>'O/9  
commission 佣金   A 6v<+`?  
commodity 商品   794V(;sW,  
common stock 普通股   ve;#o<  
company 公司   zBg>I=hiG  
compensation 賠償   \ x\_I1|  
compound interest 複利   2A'!kd$2  
consignee 承銷人   k\rzvo=U  
consignment 寄銷   "$#X[.  
consignor 寄銷人   !
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consolidated balance sheet 合併資產負債表   ? UuJk  
consolidated profit and loss account 合併損益表   G41 gil6k  
consolidation 合併   0 UdAF  
construction cost 營建成本   s=9gp$9m  
construction revenue 營建收入   T5(]/v,UT  
contract 合同   MW*@fl<@?M  
control account 統制賬戶   '_!j9A]g  
copyright 版權   L>VZ-j  
corporation 公司   %GG:F^X#  
cost 成本   .4DX/~F  
cost accounting 成本會計   r6k0=6i  
cost of labour 勞工成本   BBnW0vAZ*  
cost of production 生產成本   0*0]RC5?  
cost of manufacture 製造成本   ,5`pe%W7  
cost of sales 銷貨成本   e}>8rnR{  
cost price 成本價格   /3`#ldb%}  
credit 貸方   F/G fEMSE  
credit note 收款通知單   [gI;;GW  
creditor 債權人   p!5=1$  
crossed check 橫線支票   k1Cx~Q)XC  
current account 往來活期賬戶   )* <=:  
current asset 流動資產   ')ZxWYT O^  
current liability 流動負債   2 |lm'Hf  
current profit and loss 本期損益   y\Su!?4!  
debit 借方   yM}b  
debt 債務   mRVE@pc2X  
debtor 債務人   J?4aSssE  
deed 契據   ! }%,rtI  
deferred assets 遞延資產   =d07c  
deferred liabilities 遞延負債   GiI|6z!  
delivery 交貨   #lDf8G|ST~  
delivery expense 送貨費   7u8HcHl  
delivery order 出貨單   rz/^_ dV  
demand draft 即期匯票   a|aRUxa0"  
demand note 即期票據   R1$O)A}k  
demurrage charge 延期費   ukM11LD5x  
deposit 存款   022nn-~  
deposit slip 存款單   l-|hvv5g  
depreciation 折舊   \Y;LbB8D  
direct cost 直接成本   Th1/Bxb:  
direct labour 直接人工   ':al4m"  
director 董事   qbu>YTj  
discount 折扣   Z#H] yG  
discount on purchase 進貨折扣   MLD-uI10{  
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