[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<Zp!J1o  
tl><"6AIP  
acceptance 承兌   l'\pk<V  
account 賬戶   2Sh  
accountant 會計員   BM(]QUxRd  
accounting 會計   PJ2qfYsH=>  
accounting system 會計制度   7DIIx}
A  
accounts payable 應付賬款   i:u1s"3~  
accounts receivable 應收賬款   6e_dJ=_  
accumulated profits 累積利益   {;.T7dL  
adjusting entry ?#123;整記錄   2'5]~  
adjustment ?#123;整   bks /`rIA  
administration expense 管理費用   Zc !@0  
advances 預付   *P#WDXRwd  
advertising expense 廣告費   rtL}W__  
agency 代理   <0S,Q+&  
agent 代理人   wbe<'/X+  
agreement 契約   hs?sGr  
allotments 分配數   (sQr X{~  
allowance 津貼   fgBM_c&9T  
amalgamation 合併   %s&ChM?8F  
amortization 攤銷   UQ[B?jc  
amortized cost 應攤成本   jaa"~5TO8  
annuities 年金   >5j<4ShW  
applied cost 已分配成本   k<cgO[m  
applied expense 已分配費用   3q`)*  
applied manufacturing expense 己分配製造費用   YS
j+\Z$(  
apportioned charge 攤派費用   |U_]vMq  
appreciation 漲價   4WE6fJ2X  
article of association 公司章程   P0$e~=Q^4  
assessment 課稅   fPrLM'  
assets 資產   r YF #^  
attorney fee 律師費   JXw^/Y$  
audit 審計   sYdRh?Hq  
auditor 審計員   uaOKv.%  
average 平均數   Vur bW=~g  
average cost 平均成本   @]![o %  
bad debt 壞賬   TARXx>  
balance 餘額   NuYkz"O]  
balance sheet 資產負債表   kFQ8 y~>y}  
bank account 銀行賬戶   ki{3IEOr}  
bank balance 銀行結存   %%Qo2^-  
bank charge 銀行手續費   w=}uwvn NX  
bank deposit 銀行存款   W$'R}L  
bank discount 銀行貼現   NNF>Xa`9,  
bank draft 銀行匯票   ]IL;`>Gp  
bank loan 銀行借款   l$YC/bP  
bank overdraft 銀行透支   W,K%c=  
bankers acceptance 銀行承兌   VOr1  
bankruptcy 破產   ay %KE=*v  
bearer 持票人   7c;9$j  
beneficiary 受益人   g/&T[FOr  
bequest 遺產   ;3 F"TH  
bill 票據   ?\#N9+{W  
bill of exchange 匯票   k2xHH$+{#=  
bill of lading 提單   &|aqP \Q5  
bills discounted 貼現票據   k64."*X  
bills payable 應付票據   }/,HM9Ke  
bills receivable 應收票據   {>"
NyY  
board of directors 董事會   6O@J7P  
bonds 債券   .7 asW(  
bonus 紅利   3&x-}y~sg  
book value 賬面價值   @m?QR(LJ  
bookkeeper 簿記員   !J=sk4T  
bookkeeping 簿記   St<mDTi  
branch office general ledger 支店往來賬戶   a"av#Y  
broker 經紀人   m{7^EF  
brought down 接前   0oh]61gC  
brought forward 接上頁   #eN{!Niy&U  
budget 預算   U#n#7G6fRp  
by-product 副產品   @VN&t:/l  
by-product sales 副產品銷售   L.T?}o  
capital 股本   8_&CT :u>  
capital income 資本收益   !6G?zipB  
capital outlay 資本支出   '&99?s`u  
capital stock 股本   Jjl%R[mI  
capital stock certificate 股票   hu udBc A[  
carried down 移後   m>}8'N)  
carried forward 移下頁   }P3tn  
cash 現金   K
I]wm  
cash account 現金賬戶   ~O 3D[PNW~  
cash in bank 存銀行現金   `]v[5E  
cash on delivery 交貨收款   hfcIvs/!  
cash on hand 庫存現金   !vn1v) 6  
cash payment 現金支付   7n o5b] \  
cash purchase 現購   SI_iI71  
cash sale 現沽   }YOL"<,:o  
cashier 出?#123;員   <}jPXEB"  
cashiers check 本票   kGkA:g:  
certificate of deposit 存款單折   f(D_FTTO  
certificate of indebtedness 借據   7DKz;o  
certified check 保付支票   6r
"u$i`o  
certified public accountant 會計師   h7X_S4p/Mg  
charges 費用   WhBpv(q}.  
charge for remittances 匯水手續費   _28<m JfG  
charter 營業執照   ]l~V&#i_c  
chartered accountant 會計師   0lM{l?  
chattles 動產   U6[ang'l  
check 支票   XI Jlc~2  
che stub 支票存根   @mt0kV9  
closed account 己結清賬戶   OOBhbpg!D  
closing 結算   l$*=<tV  
closing entries 結賬紀錄   ]ALc;lb-}  
closing stock 期末存貨   P%Ay3cR+E  
closing the book 結賬   U"f??y%)  
columnar journal 多欄日記賬   W YW|P2*  
combination 聯合   T88Y qI  
commission 佣金   fU2qrcVu  
commodity 商品   2}vg U$a  
common stock 普通股   ~^)^q 8  
company 公司   k;dXOn  
compensation 賠償   kHc<*L_V  
compound interest 複利   ]+DI.%   
consignee 承銷人   ~n!!jM: N  
consignment 寄銷   rSP_:}  
consignor 寄銷人   E3/:.t  
consolidated balance sheet 合併資產負債表   qJR!$?  
consolidated profit and loss account 合併損益表   <uP
^-bv;(  
consolidation 合併   uk`8X`'  
construction cost 營建成本   4y
}"Hy  
construction revenue 營建收入   W&"|}Pi/  
contract 合同   >i,iOx|E-  
control account 統制賬戶   bVr*h2p  
copyright 版權   ^4v*W;Q  
corporation 公司   7@%'wy&A  
cost 成本   Cup@TET35  
cost accounting 成本會計   UFn8kBk  
cost of labour 勞工成本   r!N]$lB  
cost of production 生產成本   Zszs1{t  
cost of manufacture 製造成本   k /EDc533d  
cost of sales 銷貨成本   >n.z)ZJ  
cost price 成本價格   Ix
DWJ#k  
credit 貸方   %1M
cD{  
credit note 收款通知單   PHM:W%g:  
creditor 債權人   7q9gngT1LA  
crossed check 橫線支票   ~H@+D}J?  
current account 往來活期賬戶   qW^vz  
current asset 流動資產   Y\/gU8w/  
current liability 流動負債   K=u0nrG*  
current profit and loss 本期損益   M"^K0 .  
debit 借方   +zOOdSFk.  
debt 債務   GtI6[ :1t  
debtor 債務人   K3$` Kv>I  
deed 契據   rE!1wc>L  
deferred assets 遞延資產   sJr5t?  
deferred liabilities 遞延負債   FY;+PY@I{  
delivery 交貨   t)1phg4H)  
delivery expense 送貨費   <ZPZk'53<f  
delivery order 出貨單   ZKbDp~  
demand draft 即期匯票   CVKnTEs  
demand note 即期票據   uVU`tDzd:  
demurrage charge 延期費   uOk%AL>  
deposit 存款   nf%4sIQ*x  
deposit slip 存款單   ?KN:r E  
depreciation 折舊   Zy]s`aa  
direct cost 直接成本   ij)Cm]4(2  
direct labour 直接人工   {/M\Q@j  
director 董事   ~5#)N{GbY  
discount 折扣   <4?*$  
discount on purchase 進貨折扣   p%RUHN3G[  
   KXBL eR&^