[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。  
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acceptance 承兌   (:n|v%  
account 賬戶   Ha218Hy0W  
accountant 會計員   i
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accounting 會計   V&iS~V0.  
accounting system 會計制度   |IN[uQ  
accounts payable 應付賬款   P0 b4Hq3  
accounts receivable 應收賬款   \c%g M1  
accumulated profits 累積利益   NO4Z"3Pd_  
adjusting entry ?#123;整記錄   ?oKL&I@  
adjustment ?#123;整   i/*,N&^  
administration expense 管理費用   H%z/v|e6  
advances 預付   T,OS0;7O  
advertising expense 廣告費   :j,}{)5=  
agency 代理   RB;BQoGX  
agent 代理人   " #v%36U  
agreement 契約   #c:kCZt#  
allotments 分配數   $8g42 LR'  
allowance 津貼   d}+W"j;  
amalgamation 合併   )4m_A
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amortization 攤銷   ;_N5>3C:  
amortized cost 應攤成本   #U"1 9@|}  
annuities 年金   t^U^Tr  
applied cost 已分配成本   4K7{f+
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applied expense 已分配費用   M*`hDdS  
applied manufacturing expense 己分配製造費用   nNQ-
"t  
apportioned charge 攤派費用   m9t$h  
appreciation 漲價   Z&Pu8zG /m  
article of association 公司章程   JDlBVZ!  
assessment 課稅   {SdO9Yy?@7  
assets 資產   hB>^'6h+  
attorney fee 律師費   YtYy zX5u7  
audit 審計   6$RpV'xz  
auditor 審計員   tvpN/p  
average 平均數   X8R1a?  
average cost 平均成本   ;;Tq$#vd  
bad debt 壞賬   =:~(m  
balance 餘額   `D2Mss$!  
balance sheet 資產負債表   Y;_T=L  
bank account 銀行賬戶   E1(1E?}!  
bank balance 銀行結存   7 :U8 f:  
bank charge 銀行手續費   X<euD9?  
bank deposit 銀行存款   X"<|Z]w  
bank discount 銀行貼現   \ fi}Q\|C  
bank draft 銀行匯票   ~kb{K;  
bank loan 銀行借款   p6[ (81  
bank overdraft 銀行透支   a+ GJVJ  
bankers acceptance 銀行承兌   iLtc HpN  
bankruptcy 破產   (p,}'I#i*  
bearer 持票人   nzuF]vo  
beneficiary 受益人   ;?~ 9hN!  
bequest 遺產   8xTix1u0  
bill 票據   0( //D ;j  
bill of exchange 匯票   >r}Vf9 5[N  
bill of lading 提單   4ZI_
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bills discounted 貼現票據   tX?J
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bills payable 應付票據   iN)af5)[^  
bills receivable 應收票據   M-Sv1ZLh  
board of directors 董事會   RxG^  
bonds 債券   P%)b+H{$h  
bonus 紅利   vr4S9`,  
book value 賬面價值   u-.L^!k  
bookkeeper 簿記員   %\I.DEYH  
bookkeeping 簿記   RL &lKHA  
branch office general ledger 支店往來賬戶   a.,_4;'UE1  
broker 經紀人   i@,]Z~]  
brought down 接前   KlO(o#&N  
brought forward 接上頁   ], &\%jd<  
budget 預算   @O/,a7Tt  
by-product 副產品   =x H~ww (D  
by-product sales 副產品銷售   :-Wv>V \t  
capital 股本   MZ~.(&  
capital income 資本收益   ea~i-7  
capital outlay 資本支出   t)r1"oA  
capital stock 股本   3dm'xetM  
capital stock certificate 股票   w~N-W8xNR  
carried down 移後   K\^&+7&zVg  
carried forward 移下頁   j04/[V)  
cash 現金   %g w{[ /[A  
cash account 現金賬戶   _9kIRmT {  
cash in bank 存銀行現金   H.~bD[gA  
cash on delivery 交貨收款   VGZ6  
cash on hand 庫存現金   2 ~-( A  
cash payment 現金支付   KB+]eI-h  
cash purchase 現購   
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cash sale 現沽   4bI*jEc\[  
cashier 出?#123;員   ?v.Gn9Z&  
cashiers check 本票   :hP58 }Q$  
certificate of deposit 存款單折   * nCx[  
certificate of indebtedness 借據   c<tmj{$  
certified check 保付支票   ML=z<u+  
certified public accountant 會計師   d?7BxYa
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charges 費用   & t6Tcy  
charge for remittances 匯水手續費   =P]GPEz_  
charter 營業執照   @vAFfYU9<.  
chartered accountant 會計師   P(;Mb{  
chattles 動產   40.AM1Z0f  
check 支票   7$ _ :sJ  
che stub 支票存根   U~/ID  
closed account 己結清賬戶   n7DLJ`ho{  
closing 結算   ]^'ZiyJX  
closing entries 結賬紀錄   sHsg_6~  
closing stock 期末存貨   !Uy>eji}  
closing the book 結賬   ^PQM;"  
columnar journal 多欄日記賬   or.\)(m#(  
combination 聯合  
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commission 佣金   ,8VXA +'_  
commodity 商品   } 07r  
common stock 普通股   V6*?$o  
company 公司   *"T+G*~  
compensation 賠償   TQ-KkH}y  
compound interest 複利   \Tkp  
consignee 承銷人   jY+Do:#/wO  
consignment 寄銷   PL@7KDQ  
consignor 寄銷人   <kbnu7?a*  
consolidated balance sheet 合併資產負債表   NCDxcz;Gb  
consolidated profit and loss account 合併損益表   sam[s4@eQ  
consolidation 合併   u){S$</  
construction cost 營建成本   3:AU:  
construction revenue 營建收入   
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contract 合同   O6]u!NqG  
control account 統制賬戶   :rmauKR  
copyright 版權   ~`[8"YUL  
corporation 公司   iT$d;5_pU  
cost 成本   e~ BJvZ}Q  
cost accounting 成本會計   {(0I
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cost of labour 勞工成本   H:MUNc8i  
cost of production 生產成本   3+zzi  
cost of manufacture 製造成本   3'^S3W%  
cost of sales 銷貨成本   3?^NN|xg  
cost price 成本價格   AY;<q$8j%,  
credit 貸方   }.t^D|  
credit note 收款通知單   e5L1er;6  
creditor 債權人   A^L?_\e6  
crossed check 橫線支票   u\3ZI
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current account 往來活期賬戶   ArX]L$D  
current asset 流動資產   JZw^W{  
current liability 流動負債   TrQm]9@  
current profit and loss 本期損益   W0?JVtq0Z  
debit 借方   !ew6 n I  
debt 債務   6>u
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debtor 債務人   rXDJ:NP  
deed 契據   D2$ ^"  
deferred assets 遞延資產   _.-#E$6s#q  
deferred liabilities 遞延負債   W
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delivery 交貨   OPLl*bnf  
delivery expense 送貨費   9tAE#A  
delivery order 出貨單   `#p< rfe  
demand draft 即期匯票   b=G4MZQ  
demand note 即期票據   B G5X_s0/  
demurrage charge 延期費   xD^wTtT  
deposit 存款   q|Fjm]AF  
deposit slip 存款單   QH:>jmC{1h  
depreciation 折舊   ydyG}XI
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direct cost 直接成本   O
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direct labour 直接人工   K4Y'B o4  
director 董事   ->3uOF!q  
discount 折扣   j@CKO cn2  
discount on purchase 進貨折扣   n{$ }#NdV  
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