[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。   z$`=7 afp  
s0.yPA  
acceptance 承兌   *Rj>// A  
account 賬戶   z8mR< q%`  
accountant 會計員   Zi2NgVF  
accounting 會計   gNzQ"W=  
accounting system 會計制度   X1i6CEa<  
accounts payable 應付賬款   z8= Gc$w!  
accounts receivable 應收賬款   {`~{%2ayq7  
accumulated profits 累積利益   g{f1JTJ7  
adjusting entry ?#123;整記錄   HH2*12e  
adjustment ?#123;整   W<B8PS$  
administration expense 管理費用   E'&UWDh  
advances 預付   ;vF8V`f  
advertising expense 廣告費   zpIl'/i  
agency 代理   GOa
](oD}  
agent 代理人   M:nXn7)+  
agreement 契約   }jfU qqFd  
allotments 分配數   .7Ys@;>B  
allowance 津貼   ,$sq]_t  
amalgamation 合併   <0R7uH  
amortization 攤銷   JHc|.2Oe  
amortized cost 應攤成本   qw0tw2|  
annuities 年金   Z.:5<oEKg  
applied cost 已分配成本   Wb!%_1dER  
applied expense 已分配費用   )"jG)c^1*  
applied manufacturing expense 己分配製造費用   C_PXh>H]'  
apportioned charge 攤派費用   q[1H=+  
appreciation 漲價   U{LDtn%@h6  
article of association 公司章程   i?'HVx  
assessment 課稅   McxJ C<  
assets 資產   @|%t<{y^I  
attorney fee 律師費   usR19_E-  
audit 審計   |VlAt#E  
auditor 審計員   )Bl% {C  
average 平均數   R',|Jf=`  
average cost 平均成本   >;HbD p  
bad debt 壞賬   ~5`rv1$  
balance 餘額   Yiu)0\ o  
balance sheet 資產負債表   R?>a UFM  
bank account 銀行賬戶   {j,bV6X  
bank balance 銀行結存   Nt&}T   
bank charge 銀行手續費   . %tc7`k8  
bank deposit 銀行存款   /!JpmI  
bank discount 銀行貼現   .ymR%X_k  
bank draft 銀行匯票   iyu%o9_0  
bank loan 銀行借款   aAwnkQ$  
bank overdraft 銀行透支   Zx55mSfx:  
bankers acceptance 銀行承兌   hof$0Fg  
bankruptcy 破產   &.=d,XKN  
bearer 持票人   *AGC[w}/  
beneficiary 受益人    ~ceGx  
bequest 遺產   \@['V   
bill 票據   fbwo2qe@K  
bill of exchange 匯票   7u!R 'D  
bill of lading 提單   vp4!p~C{  
bills discounted 貼現票據   A]BG*  
bills payable 應付票據   b\][ x6zJp  
bills receivable 應收票據   )+oDa{dZ  
board of directors 董事會   |j^>6nE  
bonds 債券   0d`s(b54;O  
bonus 紅利   2*Z~JM  
book value 賬面價值   -C
T?JB  
bookkeeper 簿記員   @6 g A4h  
bookkeeping 簿記   >Bskw2  
branch office general ledger 支店往來賬戶   ]![ewO@  
broker 經紀人   O<iE,PN)  
brought down 接前   -q(,}/Xf  
brought forward 接上頁   ilayU  
budget 預算   > g8;x#  
by-product 副產品   ^%#v AS  
by-product sales 副產品銷售   6rt.ec(  
capital 股本   rA8neO)  
capital income 資本收益   k2<VUeW5  
capital outlay 資本支出   )f(#Fn  
capital stock 股本   ',kYZay  
capital stock certificate 股票   (IIOKx_  
carried down 移後   f Nm Sx  
carried forward 移下頁   "]*0)h_  
cash 現金   uzho>p[ae  
cash account 現金賬戶   twNZ^=SGr  
cash in bank 存銀行現金   UG&/0{j5XV  
cash on delivery 交貨收款   #2_phm'  
cash on hand 庫存現金   qK.8^{b  
cash payment 現金支付   *@cXBav/<  
cash purchase 現購   bzk@6jR1  
cash sale 現沽   ,Ztj  
cashier 出?#123;員   U,[vfSDGr  
cashiers check 本票   [% |i  
certificate of deposit 存款單折   9d#-;qV  
certificate of indebtedness 借據   V_Wv(G0-\  
certified check 保付支票   o`M7:8G  
certified public accountant 會計師   8.{5c6G  
charges 費用   iW-w?!>|m  
charge for remittances 匯水手續費   }4#%0x`w  
charter 營業執照   asj^K|.z  
chartered accountant 會計師   -zN*2T  
chattles 動產   r<UZ\d -  
check 支票   c/x ^I{b*  
che stub 支票存根   g>/,},jv[x  
closed account 己結清賬戶   &=<x&4H+  
closing 結算   ;5PXPpJ  
closing entries 結賬紀錄   Q;)[~p  
closing stock 期末存貨   tL 3]9qfj  
closing the book 結賬   rzLpVpTaz  
columnar journal 多欄日記賬   c:>&Bg&,6T  
combination 聯合   +sQ=Uw#e  
commission 佣金   $ze%!C  
commodity 商品   ,l&Dt,  
common stock 普通股   9p+DAs{i  
company 公司   nP0|nPWz#  
compensation 賠償   &]ts*qCEL  
compound interest 複利   9Fv1D  
consignee 承銷人   ]A5FN4 E  
consignment 寄銷   b5No>U) /  
consignor 寄銷人   pu0IhDMn  
consolidated balance sheet 合併資產負債表   HP:e e+n  
consolidated profit and loss account 合併損益表   vCFMO3  
consolidation 合併   ;&s`g   
construction cost 營建成本   ?`uY*+u  
construction revenue 營建收入   ?Z .p.v  
contract 合同   kHo0I8  
control account 統制賬戶   Ldf<  
copyright 版權   yS@c2I602  
corporation 公司  
ht (RX  
cost 成本   5T:e4U&  
cost accounting 成本會計   }XX)U_x  
cost of labour 勞工成本   l"f.eo0@7  
cost of production 生產成本  
-ce N}Cb3  
cost of manufacture 製造成本   -iR}kP|  
cost of sales 銷貨成本   +Hc[5WL  
cost price 成本價格   X#Y0g`muW  
credit 貸方   K``MS  
credit note 收款通知單   ]EnB`g(4;  
creditor 債權人   b" 1a7  
crossed check 橫線支票   Ew*_@hVC  
current account 往來活期賬戶   Rf^$?D&^  
current asset 流動資產   9]c2ub7  
current liability 流動負債   ?S~HnIn  
current profit and loss 本期損益   WUvrC  
debit 借方   4`I2tr  
debt 債務   fFMGpibkM  
debtor 債務人   n!2"pRIi  
deed 契據   aqQ YU5l4~  
deferred assets 遞延資產   F@1~aeX-  
deferred liabilities 遞延負債   V:fz  
delivery 交貨   ?T3zA2  
delivery expense 送貨費   +0{m(
%i  
delivery order 出貨單   A5S9F8Q /]  
demand draft 即期匯票   B5GT^DaT  
demand note 即期票據   *T-+Pm-Cq  
demurrage charge 延期費   6}6;%{p"Gu  
deposit 存款   ,|D_? D)U  
deposit slip 存款單   R9A8)dDz  
depreciation 折舊   IDQ@h`"B  
direct cost 直接成本   [<\k  
direct labour 直接人工   /BjM&v(5/  
director 董事   NoTEbFrV  
discount 折扣   |_
"JyGR2  
discount on purchase 進貨折扣   .vE=527g)  
   V7[6jWgH