[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。   2|}+T6_q  
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acceptance 承兌   gm[z[~
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account 賬戶   8_tK4Pw
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accountant 會計員   #R.-KUW:  
accounting 會計   ( 8c9 /7h  
accounting system 會計制度   U~j ^I^  
accounts payable 應付賬款   <\pfIJr$  
accounts receivable 應收賬款   Bb}fj28  
accumulated profits 累積利益   #EsNeBu  
adjusting entry ?#123;整記錄   0iw
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adjustment ?#123;整   UmclTGn  
administration expense 管理費用   5&q8g;XiEM  
advances 預付   :X]itTrGs  
advertising expense 廣告費   s!}ne"&0  
agency 代理   %+K<<iyR|  
agent 代理人   R]btAu;Z  
agreement 契約   U}PiY"S<  
allotments 分配數   Vy938qX   
allowance 津貼   \8 h;K>=h  
amalgamation 合併   %^>ju;i^O  
amortization 攤銷   *Ie7{EhJ'  
amortized cost 應攤成本   FWHNj.r  
annuities 年金   dRaNzK)M  
applied cost 已分配成本   52,m:EhL  
applied expense 已分配費用   \DD0s8  
applied manufacturing expense 己分配製造費用   t[oT-
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apportioned charge 攤派費用   jr!?v<NoX  
appreciation 漲價   Jh?dw3Ai^  
article of association 公司章程   Tny%7xSx1  
assessment 課稅   2U:H545]]  
assets 資產   8qEVOZjV&  
attorney fee 律師費   CCWg{*og  
audit 審計   S&\L-@  
auditor 審計員   K?zH35f$  
average 平均數   cvfr)K[0  
average cost 平均成本   yzLpK;  
bad debt 壞賬   s+EAB{w$  
balance 餘額   eZdu 2.;<  
balance sheet 資產負債表   !cAyTl(_  
bank account 銀行賬戶   D6Goa(!9d  
bank balance 銀行結存   [zlN!.Z  
bank charge 銀行手續費   isZAoYVu  
bank deposit 銀行存款   |<.lW  
bank discount 銀行貼現   P5#r,:zL  
bank draft 銀行匯票   /U"CO8Da  
bank loan 銀行借款   vL\&6n~M>  
bank overdraft 銀行透支   :h&fbBH  
bankers acceptance 銀行承兌   'b #0t#|TM  
bankruptcy 破產   0;:.B j  
bearer 持票人   q&/Yg,p\  
beneficiary 受益人   6u`)QUmItg  
bequest 遺產   Tp-l^?O-p  
bill 票據   3`ELKq  
bill of exchange 匯票   j  S?xk  
bill of lading 提單   R@6zG Z1  
bills discounted 貼現票據   0\@dYPa&C  
bills payable 應付票據   OVko+X`  
bills receivable 應收票據   r]l!WRn  
board of directors 董事會   o(r\E0I  
bonds 債券   K,boVFs  
bonus 紅利   dUF&."pW e  
book value 賬面價值   -"h;uDz|z  
bookkeeper 簿記員   Pp`*]Ib  
bookkeeping 簿記   #z2rzM@/:  
branch office general ledger 支店往來賬戶   CFqJ/''  
broker 經紀人   %QKRFPYhS  
brought down 接前   ?F6pEt4  
brought forward 接上頁   _`_%Y(Xat  
budget 預算   f3Hed  
by-product 副產品   sM?MLB\Za  
by-product sales 副產品銷售   PG_0\'X)/w  
capital 股本   u\LFlX0sO  
capital income 資本收益   DV\`Wv  
capital outlay 資本支出   3'c0#h@VD  
capital stock 股本   .Y3pS/VI  
capital stock certificate 股票   m"fNK$_
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carried down 移後   B,K>rCZ/  
carried forward 移下頁   Fx $Q;H!.  
cash 現金   )YX 'N<[  
cash account 現金賬戶   'C:>UlzLy  
cash in bank 存銀行現金   KTn}w:+B\  
cash on delivery 交貨收款   $T`<Qq-r  
cash on hand 庫存現金   )~+e`q  
cash payment 現金支付   PB/IFsJ  
cash purchase 現購   <oWB0%  
cash sale 現沽   `xywho%/Y  
cashier 出?#123;員   OnF3lCmu  
cashiers check 本票   &s$(g~ 4gC  
certificate of deposit 存款單折   /qx0TDB  
certificate of indebtedness 借據   *r=:y{!Yd  
certified check 保付支票   &g.+V/<[  
certified public accountant 會計師   9$Xu,y  
charges 費用   <HJl2p N  
charge for remittances 匯水手續費   0\:(ageY?  
charter 營業執照   tX@_fYb  
chartered accountant 會計師   qnoNT%xazo  
chattles 動產   ` bdZ/*E  
check 支票   {2 +L@  
che stub 支票存根   Z7_ zMM  
closed account 己結清賬戶   B';6r4I-  
closing 結算   ;Y;
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closing entries 結賬紀錄    -Y H<  
closing stock 期末存貨   .h& . K  
closing the book 結賬   ;
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columnar journal 多欄日記賬   Ty<L8+B|  
combination 聯合   #F*1V(
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commission 佣金   :^fcC[$K  
commodity 商品   @E-\ J7 yh  
common stock 普通股   KGWyJ  
company 公司   {qmdm`V[  
compensation 賠償   x
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compound interest 複利   *0|IXGr  
consignee 承銷人  
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consignment 寄銷   sp ]zbX?  
consignor 寄銷人   OzQ -7|m'J  
consolidated balance sheet 合併資產負債表   !O#dV1wAa  
consolidated profit and loss account 合併損益表   ecgtUb8K  
consolidation 合併   U R%4@   
construction cost 營建成本   ]\xy\\b/`  
construction revenue 營建收入   :pF_GkG  
contract 合同   ph_4q@  
control account 統制賬戶   hBFP1u/E'  
copyright 版權   \igmv]G%  
corporation 公司   wo3wtx  
cost 成本   zt<WXw(  
cost accounting 成本會計   X5`AGyX  
cost of labour 勞工成本   2 l F>1vH  
cost of production 生產成本   (&P9+Tl  
cost of manufacture 製造成本   Xu>r~^w=S  
cost of sales 銷貨成本   1|?05<8  
cost price 成本價格   ;i"*Ll>Q)  
credit 貸方   0k'e:AjP  
credit note 收款通知單   d5>H3D{49  
creditor 債權人   q-rB2  
crossed check 橫線支票   :M cu  
current account 往來活期賬戶   !p[9{U->o;  
current asset 流動資產   !j\" w p  
current liability 流動負債   W0C@9&pn6  
current profit and loss 本期損益   A)
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debit 借方   E!Zx#XP1  
debt 債務   GV^i`r^"  
debtor 債務人   3"kdjOB  
deed 契據   (s1k$@d  
deferred assets 遞延資產   .!6>oL/iF  
deferred liabilities 遞延負債   m "M("%  
delivery 交貨   <97d[/7i  
delivery expense 送貨費   JIFU;*PR1  
delivery order 出貨單   je6CDFqw  
demand draft 即期匯票   +MB!B9M@  
demand note 即期票據   g1UGd  
demurrage charge 延期費   &tZG @  
deposit 存款   _kdL'x  
deposit slip 存款單   90# ;?#  
depreciation 折舊   $&=p+  
direct cost 直接成本   %&Fk4Z}M  
direct labour 直接人工   o d7]tOK9  
director 董事   Qf|U0  
discount 折扣   O0:)X)b  
discount on purchase 進貨折扣   `g_"GE  
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