[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。   $a.,;:  
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acceptance 承兌   MD+e!A#o  
account 賬戶   O
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accountant 會計員   Bgf'Hm%r  
accounting 會計   PZY VLUw `  
accounting system 會計制度   sD{d8s[(  
accounts payable 應付賬款   3D
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accounts receivable 應收賬款   Lyy:G9OV  
accumulated profits 累積利益   k8S`44vj  
adjusting entry ?#123;整記錄   A2p]BW&  
adjustment ?#123;整   >MLPmER  
administration expense 管理費用   ]z#9
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advances 預付   ["~T)d'  
advertising expense 廣告費   nqC@dHP  
agency 代理   Xwz'h;Ks_  
agent 代理人   >E\U$}WCG  
agreement 契約   iw=~j  
allotments 分配數    h~-cnAMt  
allowance 津貼   =jD9oMs  
amalgamation 合併   d]I3zSIC  
amortization 攤銷   hEk 0MY  
amortized cost 應攤成本   Qk?J4 B  
annuities 年金   K ]H [A,  
applied cost 已分配成本   "Gc\"'^r  
applied expense 已分配費用   fI"OzIJV  
applied manufacturing expense 己分配製造費用   m_C#fR /I  
apportioned charge 攤派費用   n h &[e  
appreciation 漲價   <o"2
z~gv  
article of association 公司章程   X ApSKJ  
assessment 課稅   |576)  
assets 資產   W@p27Tiq  
attorney fee 律師費   %Y-KjSs+l  
audit 審計    PE&$2(  
auditor 審計員   7Rl/F1G o}  
average 平均數   rL23^}+^`  
average cost 平均成本   |TQa=  
bad debt 壞賬   c1}i|7/XSi  
balance 餘額   ?!;i/h*{  
balance sheet 資產負債表   wfq}NK;  
bank account 銀行賬戶   [n2)6B\/  
bank balance 銀行結存   30<3DA_P  
bank charge 銀行手續費   Nc\jA=  
bank deposit 銀行存款   <Url&Z  
bank discount 銀行貼現   J5L[)Gd)D  
bank draft 銀行匯票   &2//\Qz  
bank loan 銀行借款   Zd~Q@+sH  
bank overdraft 銀行透支   -oB`v'  
bankers acceptance 銀行承兌   ueu=$.^;g  
bankruptcy 破產   VX,@Gp_'m  
bearer 持票人   $LHF=tYS  
beneficiary 受益人   KF}_|~~T  
bequest 遺產   ; -,VJC Pi  
bill 票據   #|^yWw^  
bill of exchange 匯票   _[{oK G^u  
bill of lading 提單   >fx/TSql:J  
bills discounted 貼現票據   ~4=XYYcka  
bills payable 應付票據   k!ac_}&NNv  
bills receivable 應收票據   ?(E?oJ)(  
board of directors 董事會   k5
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bonds 債券   :~LOw}N!aQ  
bonus 紅利   nna boD  
book value 賬面價值   4mwLlYZ  
bookkeeper 簿記員   x%OJ3Qjj=  
bookkeeping 簿記   r`A|2(h5B  
branch office general ledger 支店往來賬戶   #/o1D^  
broker 經紀人   yq
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brought down 接前   =0_((eXwf  
brought forward 接上頁   7f\/cS^  
budget 預算   /[=U$ =uH  
by-product 副產品   l^;=0UR_  
by-product sales 副產品銷售   3Ss)i7  
capital 股本   )( W%Hmi  
capital income 資本收益   1pZ[rM'}  
capital outlay 資本支出   2,e>gP\]  
capital stock 股本   gM_MK8py  
capital stock certificate 股票   =:(<lKf,<F  
carried down 移後   q|S,^0cU  
carried forward 移下頁   4{#0ci{  
cash 現金   wOrpp3I  
cash account 現金賬戶   YnW,6U['{g  
cash in bank 存銀行現金   9}#9i^%}  
cash on delivery 交貨收款   xG|n7w*  
cash on hand 庫存現金   4]m?8j) 6b  
cash payment 現金支付   by*v($  
cash purchase 現購   ,Laz515  
cash sale 現沽   .7r$jmuFs  
cashier 出?#123;員   ]X<L~s_*  
cashiers check 本票   L,*#  
certificate of deposit 存款單折   8rM1kOCf  
certificate of indebtedness 借據   \5R>+[n!  
certified check 保付支票   3TF'[(K=  
certified public accountant 會計師   V2BsvR`
  
charges 費用   cPg$*,]  
charge for remittances 匯水手續費   mmBZ}V+&=  
charter 營業執照   gtJCvVj>g  
chartered accountant 會計師   Ujfs!ikh&F  
chattles 動產   U'Fc\M5l/l  
check 支票   N7}yU~j^  
che stub 支票存根   #}aBRKZf6  
closed account 己結清賬戶   %nT&  
closing 結算   `!7QegJa"  
closing entries 結賬紀錄   $[g8j`or!  
closing stock 期末存貨   XDAwE  
closing the book 結賬   ~[`*)(4E  
columnar journal 多欄日記賬   5gH'CzU?  
combination 聯合   (q g~l@rf  
commission 佣金   5gbD|^ij  
commodity 商品   q a}=p  
common stock 普通股   7,,#f&jP  
company 公司   ;B jJ<?^{  
compensation 賠償   '~OKt`SfIo  
compound interest 複利   ?J's>q^X  
consignee 承銷人   THHA~;00YN  
consignment 寄銷   D[bPm:\0M  
consignor 寄銷人   TDY =!  
consolidated balance sheet 合併資產負債表   ]R6Z(^XT,E  
consolidated profit and loss account 合併損益表   &E$:^a4d  
consolidation 合併   sZYTpZgW4L  
construction cost 營建成本    :IX_}|  
construction revenue 營建收入   u,),kj<  
contract 合同   F>c
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control account 統制賬戶   n8 e4`-cY  
copyright 版權   H`Ld,E2ex&  
corporation 公司   P s9YP B-  
cost 成本   q.69<Rs  
cost accounting 成本會計   .aE%z/@s=  
cost of labour 勞工成本   UCS`09KNJ  
cost of production 生產成本   O>sE~~g]?  
cost of manufacture 製造成本   qwDoYyyu  
cost of sales 銷貨成本   -[-Ry6G  
cost price 成本價格   MD=VR(P?eq  
credit 貸方   hP26Bb1  
credit note 收款通知單   2-.%WhE/  
creditor 債權人   V'XvwO@  
crossed check 橫線支票   B)L;ja  
current account 往來活期賬戶   >W?7a:#,  
current asset 流動資產   3-$w5O
3}  
current liability 流動負債   TM?7F2
  
current profit and loss 本期損益   qr[+^*Ha  
debit 借方   {GM8}M~D&  
debt 債務   }Q%fY&#(bp  
debtor 債務人   ?ne!LDlE|  
deed 契據   h2
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deferred assets 遞延資產   TLiA>`r=  
deferred liabilities 遞延負債   fE&wtw{gi  
delivery 交貨   &yQM8J~  
delivery expense 送貨費   1[r;  
delivery order 出貨單   >Gyg`L\  
demand draft 即期匯票   ufWd)Q  
demand note 即期票據   \~`qE<Q/  
demurrage charge 延期費   O.~@V(7ah  
deposit 存款   {glRXR  
deposit slip 存款單   UONW3 }-  
depreciation 折舊   >!|(n@  
direct cost 直接成本   <6) w  
direct labour 直接人工   /"%QIy'{  
director 董事   g&6O*vx  
discount 折扣   13:0%IO  
discount on purchase 進貨折扣   Z,bvD'u  
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