[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。   i^}DIx{  
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acceptance 承兌   D r6u0rx8  
account 賬戶   P&Hhq>@Z  
accountant 會計員   `DP4u\6_  
accounting 會計   yfAh=  
accounting system 會計制度   Jy]}'eE?pr  
accounts payable 應付賬款   eGbjk~,f'  
accounts receivable 應收賬款   f kdJgK  
accumulated profits 累積利益   ?SoRi</1  
adjusting entry ?#123;整記錄   "j}fcrlG9  
adjustment ?#123;整   :C#(yp  
administration expense 管理費用   Reg%ah|$/=  
advances 預付   @Y&(1Wl  
advertising expense 廣告費   "/\-?YJjw  
agency 代理   S%Z2J)H"  
agent 代理人   YJ01-  
agreement 契約   o{K#LP  
allotments 分配數   'd<1;Ayw  
allowance 津貼   z
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amalgamation 合併   Aq&H-g]s  
amortization 攤銷   hOcVxSc.  
amortized cost 應攤成本   0"c(n0L  
annuities 年金   nrz2f7d$  
applied cost 已分配成本   .W0;Vhw"  
applied expense 已分配費用   -[5yp 2F-{  
applied manufacturing expense 己分配製造費用   &8Oy*'  
apportioned charge 攤派費用   >xm:?WR  
appreciation 漲價   9m2Yrj93  
article of association 公司章程   e?XQ,  
assessment 課稅   Lq5Eu$;r  
assets 資產   C;eM:v0A[  
attorney fee 律師費   h%%dRi  
audit 審計   um mkAeWb  
auditor 審計員   ! d" i  
average 平均數   qM mhmH)Gp  
average cost 平均成本   ZfWF2%]<  
bad debt 壞賬   rp,PhS  
balance 餘額   UE%~SVi.#  
balance sheet 資產負債表   )Hlc\Mgy  
bank account 銀行賬戶   XZ1<sm8t."  
bank balance 銀行結存   @:G#[>nKe  
bank charge 銀行手續費   /AUXO]  
bank deposit 銀行存款   EN@
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bank discount 銀行貼現   7V7iIbi  
bank draft 銀行匯票   4.i< `'  
bank loan 銀行借款   /Es&~Fn  
bank overdraft 銀行透支   FTZaN1%`  
bankers acceptance 銀行承兌   `1U?^9Nf  
bankruptcy 破產   dIRSgJ`  
bearer 持票人   ^-pHhh|g  
beneficiary 受益人   + |d[q?  
bequest 遺產   c=\H&x3X  
bill 票據   JnZlz?}^  
bill of exchange 匯票   R"k}wRnxY  
bill of lading 提單   #~@Cl9[)D  
bills discounted 貼現票據   ~;B@ {kFY)  
bills payable 應付票據   }SF<. A  
bills receivable 應收票據   I'T@}{h  
board of directors 董事會   $56Z/*  
bonds 債券   !&8HA   
bonus 紅利   D= LLm$y  
book value 賬面價值   -c'~0g]<  
bookkeeper 簿記員   A@k`$xevVj  
bookkeeping 簿記   J+20]jI  
branch office general ledger 支店往來賬戶    vB T]a  
broker 經紀人   >ay% !X@3"  
brought down 接前   !W
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brought forward 接上頁   j5qrM_Chg  
budget 預算   Y1h)0_0  
by-product 副產品   }O7b&G:nW  
by-product sales 副產品銷售   Dwp-*QK^G  
capital 股本   Hwm]l`E]  
capital income 資本收益   |oI]  
capital outlay 資本支出   %Ut7%obpi  
capital stock 股本   @{y[2M} %]  
capital stock certificate 股票   q+/7v9  
carried down 移後   (*\*7dIo  
carried forward 移下頁   WT9k85hqj  
cash 現金   C N
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cash account 現金賬戶   u!WjG@  
cash in bank 存銀行現金   )kiC/Y}k  
cash on delivery 交貨收款   mU3 @|a/@0  
cash on hand 庫存現金   y7)$~R):-  
cash payment 現金支付   :#=XT9  
cash purchase 現購   ekx~svcC&A  
cash sale 現沽   BVk&TGa;[$  
cashier 出?#123;員   mUW4d3tE  
cashiers check 本票   JVgV,4 1  
certificate of deposit 存款單折   0qUBt9rA  
certificate of indebtedness 借據   %Vp'^,&S  
certified check 保付支票   Y &"rf   
certified public accountant 會計師   +)eI8o0#  
charges 費用   ndU<,{r  
charge for remittances 匯水手續費    "0( _  
charter 營業執照   eURj'8o),  
chartered accountant 會計師   "<y0D!&  
chattles 動產   Lupug"p0   
check 支票   -l #h^  
che stub 支票存根   :6r)HJ5sg  
closed account 己結清賬戶   `swf~  
closing 結算   b^~"4fU  
closing entries 結賬紀錄   2!+saf^-,  
closing stock 期末存貨   `"* ]C  
closing the book 結賬   "}(g3Iy  
columnar journal 多欄日記賬   (dh{Gk4=+  
combination 聯合   +jPs0?}s  
commission 佣金   3RyB 0 n  
commodity 商品   `x0GT\O2-  
common stock 普通股   <$]=Vaq  
company 公司   4.}{B_) LK  
compensation 賠償   1D/ 9lR,  
compound interest 複利   );zLy?n  
consignee 承銷人   a*4l!-7  
consignment 寄銷   :t36]NM  
consignor 寄銷人   oju}0h '1  
consolidated balance sheet 合併資產負債表   gLyE,1Z}u  
consolidated profit and loss account 合併損益表   O*8.kqlgt  
consolidation 合併   JXKqQxZ[X  
construction cost 營建成本   (` N@4w=  
construction revenue 營建收入   +hJ@w-u,G  
contract 合同   iVg3=R)[1  
control account 統制賬戶   \<bar ~  
copyright 版權   ~rWys=  
corporation 公司   Xj^Hy"HC^~  
cost 成本   `?fY!5BA  
cost accounting 成本會計   0+]ol:i  
cost of labour 勞工成本   pW>?%ft.  
cost of production 生產成本   _4]GP3`  
cost of manufacture 製造成本   e{"r3*  
cost of sales 銷貨成本   ;MH<T6b  
cost price 成本價格   ~$O.KF
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credit 貸方   &r)i6{w81  
credit note 收款通知單    !X5~!b^*  
creditor 債權人   G{ 9p.Q  
crossed check 橫線支票   /kLG/ry8l:  
current account 往來活期賬戶   5w# Ceg9  
current asset 流動資產   sfv{z!mo  
current liability 流動負債   ;6T>p  
current profit and loss 本期損益   GjmPpKIu\  
debit 借方   Sas&P:#r  
debt 債務   f;[\'_.*  
debtor 債務人    9z9EK'g  
deed 契據   W.fsW<{4j  
deferred assets 遞延資產   8hK\Ya:mP  
deferred liabilities 遞延負債   ?'@tx4#v\2  
delivery 交貨   ,'KQFC   
delivery expense 送貨費   8N8N)#A[  
delivery order 出貨單   S8{Sb>  
demand draft 即期匯票   xTy[X"sJ  
demand note 即期票據   Vl0 J!JK_  
demurrage charge 延期費   _wC4n }J  
deposit 存款   %SHjJCS3  
deposit slip 存款單   *Z+8L*k97  
depreciation 折舊   ]%RX\~Q.4  
direct cost 直接成本   / p_mFA]@  
direct labour 直接人工   phT|w H  
director 董事   \ nIz5J}3  
discount 折扣   zj?^,\{A  
discount on purchase 進貨折扣   wcdD i[E>i  
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