[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。   )nd^@G^  
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acceptance 承兌   ys=2!P-[#  
account 賬戶   [Rj4=qq=  
accountant 會計員   [s}W47N1  
accounting 會計   M$x,B#b  
accounting system 會計制度   !t%1G.  
accounts payable 應付賬款   f6r!3y  
accounts receivable 應收賬款   T;u
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accumulated profits 累積利益   s}zR@ !`  
adjusting entry ?#123;整記錄   GcM1*)$ 4  
adjustment ?#123;整   h;=~%2Y  
administration expense 管理費用   ]&D dy&V  
advances 預付   y&\4Wr9m  
advertising expense 廣告費   f]*;O+8$LN  
agency 代理   d=1\=d/K  
agent 代理人   +2[0q% i  
agreement 契約   |5>Tf6$(  
allotments 分配數   |s/)lA:9  
allowance 津貼   =CzGI|pb  
amalgamation 合併   {OG1' m6=/  
amortization 攤銷   6AIq
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amortized cost 應攤成本   G}U <^]c  
annuities 年金   p39$V[*g(  
applied cost 已分配成本   gmp@ TY=:L  
applied expense 已分配費用   " ILF!z  
applied manufacturing expense 己分配製造費用   S{llpp{E  
apportioned charge 攤派費用   =8_b&4.:&  
appreciation 漲價   8P]nO+  
article of association 公司章程   UD HOcb  
assessment 課稅   SX,$$43  
assets 資產   ;X}2S!7Ko  
attorney fee 律師費   UV(`.  
audit 審計   nscnG5'{+  
auditor 審計員   =t N}4  
average 平均數   Up Z 9g"  
average cost 平均成本   CUDA<Fm  
bad debt 壞賬   qt:B]#j@  
balance 餘額   e;v7!X  
balance sheet 資產負債表   }a OBQsnO  
bank account 銀行賬戶   TY/'E#.  
bank balance 銀行結存   Az8b_:=  
bank charge 銀行手續費   hq"nRH  
bank deposit 銀行存款   Av.`'.b  
bank discount 銀行貼現   n)N!6u  
bank draft 銀行匯票   tk0m[HN@eV  
bank loan 銀行借款   p*K #s1  
bank overdraft 銀行透支   9q]f]S.L  
bankers acceptance 銀行承兌   Zzlt^#KLx  
bankruptcy 破產   PE.UNo>o  
bearer 持票人   yR5XcPoKI  
beneficiary 受益人   mN-O{k0\  
bequest 遺產   Qfp4}a=  
bill 票據   'oz$uvX  
bill of exchange 匯票   wsdZ wik  
bill of lading 提單   E2l"e?AN~  
bills discounted 貼現票據   :@p]~{m:G  
bills payable 應付票據   }S"gZ6  
bills receivable 應收票據   8K^#$,.."  
board of directors 董事會   -qpvV
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bonds 債券   2V8"jc  
bonus 紅利   XN-1`5:4I  
book value 賬面價值   Dj= {%  
bookkeeper 簿記員   $Ptl&0MN%  
bookkeeping 簿記   J+CGhk  
branch office general ledger 支店往來賬戶   3N]ushMO  
broker 經紀人   q'fOlq  
brought down 接前   =ZSYg K  
brought forward 接上頁   <IU    
budget 預算   (]k Q9}8  
by-product 副產品   5>dA7j^v  
by-product sales 副產品銷售   =f@
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capital 股本   t(<k4ji,  
capital income 資本收益   1/bTwzR.g  
capital outlay 資本支出   0rX%z$D+@  
capital stock 股本   Lww&[|k.  
capital stock certificate 股票   nUs=PD3)  
carried down 移後   pv4#`.m  
carried forward 移下頁   K}q5,P(  
cash 現金   C
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cash account 現金賬戶   /0`Eux\  
cash in bank 存銀行現金   lB_4jc  
cash on delivery 交貨收款   `4ga~Ch  
cash on hand 庫存現金   Bd*Ok]  
cash payment 現金支付   |0^IX  
cash purchase 現購   EId>%0s5  
cash sale 現沽   pVl7]_=m  
cashier 出?#123;員   /g0' +DP  
cashiers check 本票   io"NqR#"v  
certificate of deposit 存款單折   s o: o b}  
certificate of indebtedness 借據   0(C[][a*u  
certified check 保付支票   (^T}6t3+4  
certified public accountant 會計師   y)fz\wk  
charges 費用   F" G+/c/L  
charge for remittances 匯水手續費   s!W{ru  
charter 營業執照   q-1vtbn  
chartered accountant 會計師   j0F& WKk  
chattles 動產   J;V#a=I  
check 支票    !#1UTa  
che stub 支票存根   od@!WjcM[8  
closed account 己結清賬戶   :\mdVS!o  
closing 結算   hQ)?LPUB  
closing entries 結賬紀錄   PMiu "  
closing stock 期末存貨   dXWG`G_  
closing the book 結賬   (RUc>Qi  
columnar journal 多欄日記賬   SXXO#  
combination 聯合   >7?Lq<H  
commission 佣金   V[8!ymi0  
commodity 商品   ?t;,Nk`jx  
common stock 普通股   nbw8YO(=  
company 公司   i'Z nU55=  
compensation 賠償   ee<'j~{A  
compound interest 複利   EE9eG31|r  
consignee 承銷人   eHHU2^I,  
consignment 寄銷   E)'T
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consignor 寄銷人   # b3 14  
consolidated balance sheet 合併資產負債表   ;M+~e~  
consolidated profit and loss account 合併損益表   ()Img.TIt  
consolidation 合併   OK@yMGz1I  
construction cost 營建成本   QVb{+`.7  
construction revenue 營建收入   R{B5{~m>W@  
contract 合同   8`<3rj  
control account 統制賬戶   Kk% IN9  
copyright 版權   AAi4} 8+\  
corporation 公司   |o_ N$70  
cost 成本   Pr/q?qZY  
cost accounting 成本會計   mphs^k< Z  
cost of labour 勞工成本   S>
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cost of production 生產成本   >'3nsR  
cost of manufacture 製造成本   \  6Y%z  
cost of sales 銷貨成本   .%\R L/  
cost price 成本價格   `'rvDa
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credit 貸方   gE23C*!'&:  
credit note 收款通知單   <P5 7s+JK  
creditor 債權人   efyGjfoO  
crossed check 橫線支票   9:!V ":8q  
current account 往來活期賬戶  
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current asset 流動資產   e9F+R@8  
current liability 流動負債   ?R@u'4yK  
current profit and loss 本期損益   On;7  
debit 借方   EP{ji"/7[  
debt 債務   ^Y"|2 :  
debtor 債務人   I_`$$-|
 
deed 契據   ;0dl  
deferred assets 遞延資產   g s%[Cv  
deferred liabilities 遞延負債   @ &GA0;q0t  
delivery 交貨   aqP"Y9l  
delivery expense 送貨費   (]"`>,ray  
delivery order 出貨單   A2nL=9~   
demand draft 即期匯票   /p{$HkVw  
demand note 即期票據   qwuA[QkPi  
demurrage charge 延期費   S8e?-rC  
deposit 存款   ,u5ii R  
deposit slip 存款單   9+'*  
depreciation 折舊   a/~1CrYr  
direct cost 直接成本   \uOR1z  
direct labour 直接人工   .V{y9e+  
director 董事   +qa^K%K  
discount 折扣   ,/-DAo~O  
discount on purchase 進貨折扣   DPWnvd  
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