[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]$lj  
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acceptance 承兌   8;]U:tv  
account 賬戶   ojZvgF
 
accountant 會計員   ( RCQbI  
accounting 會計   2_lb+@[W  
accounting system 會計制度   |cCrLa2*-  
accounts payable 應付賬款   0SLS;s.GX  
accounts receivable 應收賬款   Vi1= E])  
accumulated profits 累積利益   .#y.:Pb|e  
adjusting entry ?#123;整記錄   Y5Jrkr)k  
adjustment ?#123;整    \>*B  
administration expense 管理費用   7ClN-/4  
advances 預付   W rNm:
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advertising expense 廣告費   0(!D1G{ul  
agency 代理   H"A|Z6y$^  
agent 代理人   @e_<OU  
agreement 契約   nv^nq]4'Dq  
allotments 分配數   jN43vHm\Y9  
allowance 津貼   qXJBLIG  
amalgamation 合併   1FiFP5  
amortization 攤銷   SiyZq"  
amortized cost 應攤成本   \-B8
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annuities 年金   4 u!)QG  
applied cost 已分配成本   ?tLBEoUmKT  
applied expense 已分配費用   A\7qPfpG  
applied manufacturing expense 己分配製造費用   'X$2gD3c9  
apportioned charge 攤派費用   b-rgiR$cg  
appreciation 漲價   nT.2HQ((Xg  
article of association 公司章程   H#luG_)  
assessment 課稅   ({}JvSn1  
assets 資產   s<t*g]0`/  
attorney fee 律師費   7C%z0/  
audit 審計   nDvj*lZF  
auditor 審計員   -kVt_  
average 平均數   b]Xc5Dp{  
average cost 平均成本   7]w]i5  
bad debt 壞賬   2O^7zW  
balance 餘額   7LM?<lp]  
balance sheet 資產負債表   -_@3!X1~i+  
bank account 銀行賬戶   ySLa4DQf  
bank balance 銀行結存   K(+ ~#$|-~  
bank charge 銀行手續費   z+>FKAF  
bank deposit 銀行存款   J~3+j6?%  
bank discount 銀行貼現   }&Gt&Hm>K  
bank draft 銀行匯票   n9}3>~ll  
bank loan 銀行借款   k/&~8l.$  
bank overdraft 銀行透支   Vnu*+  
bankers acceptance 銀行承兌   j~d<n_   
bankruptcy 破產   Vu3;U  
bearer 持票人   t<Iy`r71  
beneficiary 受益人   Dl2`b">u  
bequest 遺產   O(~74:#*  
bill 票據   bcp+7b(IB  
bill of exchange 匯票   #-wtNM%1#  
bill of lading 提單   mT@8(  
bills discounted 貼現票據   Lb2bzZbhx  
bills payable 應付票據   G(2(-x"+  
bills receivable 應收票據   Bw]Y71  
board of directors 董事會   @pcmVsIp  
bonds 債券   0:Ow $  
bonus 紅利   =BN_Kvza^6  
book value 賬面價值   L1FTh  
bookkeeper 簿記員   BB&7VSgc-  
bookkeeping 簿記   |;XkU
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branch office general ledger 支店往來賬戶   vN`2KCl~3  
broker 經紀人   =i_ s#v[Y  
brought down 接前   o(=\FN e  
brought forward 接上頁   z@Klj qN  
budget 預算   Z%]s+V)st  
by-product 副產品   -RisZ-n*  
by-product sales 副產品銷售   ?U\@?@  
capital 股本   v##k,R.d  
capital income 資本收益   ]!JUiFj"uD  
capital outlay 資本支出   #bz#&vt$  
capital stock 股本   B:-qUuS?R  
capital stock certificate 股票   h[|c?\E z  
carried down 移後   ?Vy%<f$  
carried forward 移下頁   j F5Y-CX  
cash 現金   `Ap<xT0H  
cash account 現金賬戶   YueY
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cash in bank 存銀行現金   u@V|13p<  
cash on delivery 交貨收款   ;7jszs.6%  
cash on hand 庫存現金   IYIlab\TZ  
cash payment 現金支付   x4$#x70?  
cash purchase 現購   ?<YQ %qaW7  
cash sale 現沽   JDTlzu1hR  
cashier 出?#123;員   Ev adY  
cashiers check 本票   `eD70h`XK  
certificate of deposit 存款單折   ;'E1yzX^  
certificate of indebtedness 借據   LHQ$0LVt>T  
certified check 保付支票   f6\`eLGi1  
certified public accountant 會計師   ZCP r`H  
charges 費用   r b"J{^  
charge for remittances 匯水手續費   M0
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charter 營業執照   9/?@2  
chartered accountant 會計師   ]LcCom:]  
chattles 動產  
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check 支票   ?Xdb%.   
che stub 支票存根   Q L0  
closed account 己結清賬戶   [{}Hk%wlX  
closing 結算   S.u1[Yz^  
closing entries 結賬紀錄   C;mcb$@  
closing stock 期末存貨   Pdq}~um3{  
closing the book 結賬   v:$Ka@v6  
columnar journal 多欄日記賬   UDBMf2F]  
combination 聯合   ~AqFLv/%  
commission 佣金   AQx:}PO  
commodity 商品   z(00"ei  
common stock 普通股   E79'<;K,zs  
company 公司   .paKV"LJ  
compensation 賠償   A_:CGtv:  
compound interest 複利   pTQ70V3  
consignee 承銷人   ]~YY#I":  
consignment 寄銷   l2Gtw*i_I  
consignor 寄銷人   `>i8$q%  
consolidated balance sheet 合併資產負債表   w
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consolidated profit and loss account 合併損益表   <8  $fo  
consolidation 合併   uWtj?Q+M|  
construction cost 營建成本   4l2/eh]Hc(  
construction revenue 營建收入   `RF0%Vm
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contract 合同   ?M< q95pL  
control account 統制賬戶   -:$#ko W  
copyright 版權   >8v4fk IK  
corporation 公司   pXoD*o b  
cost 成本   |c<h&p  
cost accounting 成本會計   d~0k}|>  
cost of labour 勞工成本   G!G]*p5  
cost of production 生產成本   /
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cost of manufacture 製造成本   X[e:fW[e)  
cost of sales 銷貨成本   Iez`g<r  
cost price 成本價格   vtA%^~0  
credit 貸方   y
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credit note 收款通知單   tgR4C#a   
creditor 債權人   V*Q!J{lj^#  
crossed check 橫線支票   P]~apMi:  
current account 往來活期賬戶  
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current asset 流動資產   F|wT']1Y  
current liability 流動負債   qh]D
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current profit and loss 本期損益   }zO>y%eI  
debit 借方   j;7:aM"BQW  
debt 債務   ITt*TuS2c  
debtor 債務人   [C0"vOTUb  
deed 契據   _spW~"|G  
deferred assets 遞延資產   >WcOY7  
deferred liabilities 遞延負債   59@PY!c>  
delivery 交貨   D;Bij=  
delivery expense 送貨費   1(diG&  
delivery order 出貨單   4#Bzq3,|  
demand draft 即期匯票   ja-,6*"k  
demand note 即期票據   @'>Ul!.]  
demurrage charge 延期費   S^q%+Z  
deposit 存款   75"&"*R/*G  
deposit slip 存款單   "XB6k0.#  
depreciation 折舊   M(|6YF7u  
direct cost 直接成本   EK%J%NY  
direct labour 直接人工   9<|nJt  
director 董事   -T8'|"g  
discount 折扣   `'vNHY  
discount on purchase 進貨折扣   GzN /0:b  
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