[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。   n=!]!'h\:  
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acceptance 承兌   E:/G!1  
account 賬戶   d%VG@./xq  
accountant 會計員   3on]#/"1b  
accounting 會計   ieXhOA  
accounting system 會計制度   i lk\&J~I  
accounts payable 應付賬款   Tn2nd  
accounts receivable 應收賬款   fr kDf-P  
accumulated profits 累積利益   c+chwU0W  
adjusting entry ?#123;整記錄   gBfYm  
adjustment ?#123;整   VcKufV'  
administration expense 管理費用   yo]!Zn  
advances 預付   # le<R  
advertising expense 廣告費   .|`JS?L[  
agency 代理   gp'9Pf;\[  
agent 代理人   Lsv[@Rl  
agreement 契約   #s'9Yd d  
allotments 分配數   OZ<iP  
allowance 津貼   #1
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amalgamation 合併   <+@?V$&  
amortization 攤銷   TD:NL4dm  
amortized cost 應攤成本   S~fURn  
annuities 年金   Q-o}Xnj*!L  
applied cost 已分配成本   PhL}V|W>  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   ov&4&v  
apportioned charge 攤派費用   VL=.JwK  
appreciation 漲價   6' }oo'#~  
article of association 公司章程   Z]f_?@0  
assessment 課稅   $GhdH)  
assets 資產   ^]:w5\DG  
attorney fee 律師費   5VIc  
audit 審計   & 1)4B  
auditor 審計員   a_Y*pOu  
average 平均數   =>nrU8x  
average cost 平均成本   .w=(
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bad debt 壞賬   Im7<\ b@  
balance 餘額   <y#-I%ed  
balance sheet 資產負債表   DZo7T!  
bank account 銀行賬戶   5ZeE& vG2  
bank balance 銀行結存   Ojqbj0E9  
bank charge 銀行手續費   MTJ ."e<B  
bank deposit 銀行存款   [@d$XC]Qz  
bank discount 銀行貼現   5|S|S))_Q  
bank draft 銀行匯票   'q%56WAJ
 
bank loan 銀行借款   x_Zi^]  
bank overdraft 銀行透支   c"`o V! m  
bankers acceptance 銀行承兌   i}teY{pyc  
bankruptcy 破產   e 0iE6:i  
bearer 持票人   'z$BgXh\  
beneficiary 受益人   gB/4ro8  
bequest 遺產   /@Qg'Q#  
bill 票據   PwP;+R};|  
bill of exchange 匯票   zAT7^q^  
bill of lading 提單   RsV<4$  
bills discounted 貼現票據   x\taG.'zX  
bills payable 應付票據   $:IOoS|e  
bills receivable 應收票據   {A2EGUmF2  
board of directors 董事會   xs+pCK|  
bonds 債券   iSDE6  
bonus 紅利   $n_'#m2LE  
book value 賬面價值   ~2 L{m[s|  
bookkeeper 簿記員   ]D(!ua5|x`  
bookkeeping 簿記   ' >a(|  
branch office general ledger 支店往來賬戶   XaT9`L<  
broker 經紀人   "|P8L| @*  
brought down 接前   g'2'K  
brought forward 接上頁   b=nQi. /f  
budget 預算   ffMh2   
by-product 副產品   W/03L, 1  
by-product sales 副產品銷售   zN}1Qh  
capital 股本   B \?We\y  
capital income 資本收益   ^s*j<fH  
capital outlay 資本支出   pxm{?eBz  
capital stock 股本   4n6EkTa  
capital stock certificate 股票   Ky"]L~8$  
carried down 移後   [O)(0  
carried forward 移下頁   0*!CJ;%N  
cash 現金   }:JE*D|  
cash account 現金賬戶  
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cash in bank 存銀行現金   `PML4P[  
cash on delivery 交貨收款   SN w3xO!;&  
cash on hand 庫存現金   5f5 bhBZ<  
cash payment 現金支付   yCznRd}J  
cash purchase 現購   V>"nAh]}.  
cash sale 現沽   \:>GF-Z(  
cashier 出?#123;員   b{T". @b  
cashiers check 本票   Xvy3D@o  
certificate of deposit 存款單折   $P<T`3Jg  
certificate of indebtedness 借據   50MdZ;R-3  
certified check 保付支票   yGGQ; !/  
certified public accountant 會計師   3FWl_d~uD  
charges 費用   &T7|f!y  
charge for remittances 匯水手續費   !~X[qT  
charter 營業執照   P .I<.e  
chartered accountant 會計師   ""AP-7  
chattles 動產   ;F>$\"aG  
check 支票   5R^ e  
che stub 支票存根   | %E\?-TK  
closed account 己結清賬戶   Fk&W*<}/;  
closing 結算   LjZvWts?  
closing entries 結賬紀錄   luA k$Es  
closing stock 期末存貨   ]IX6>p,  
closing the book 結賬   }^T7S2_Qy  
columnar journal 多欄日記賬   rByC6HV"  
combination 聯合   #jY\l&E  
commission 佣金   3O{*~D&n  
commodity 商品   ;ZnSWIF2  
common stock 普通股   Y&vn`#   
company 公司   syuW>Z8s
  
compensation 賠償   _hM #*?}v  
compound interest 複利   .I~#o$6  
consignee 承銷人   2oY.MQD7iW  
consignment 寄銷   .MoOjx?  
consignor 寄銷人   9VqE:c /  
consolidated balance sheet 合併資產負債表   )SkJgzvC  
consolidated profit and loss account 合併損益表   DV={bcQ  
consolidation 合併   ].E89_|O  
construction cost 營建成本  
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construction revenue 營建收入   WCa>~dF>  
contract 合同   @UbH;m  
control account 統制賬戶   <n8K"(sy}  
copyright 版權   BQX6Q<  
corporation 公司   Yd}Jz  
cost 成本   977%9z<h  
cost accounting 成本會計   $-HP5Kj(k-  
cost of labour 勞工成本   j@yK#==k  
cost of production 生產成本   "nkj_pC  
cost of manufacture 製造成本   Dt1v`T~=?  
cost of sales 銷貨成本   Ino$N|G[  
cost price 成本價格   _(#HQd,i  
credit 貸方   )<J|kC\r6c  
credit note 收款通知單   uc0 1{t0,  
creditor 債權人   cr}T ? $\K  
crossed check 橫線支票   U avr>-  
current account 往來活期賬戶   A&HN7C%X  
current asset 流動資產   u%TZ),ny-  
current liability 流動負債   &E {CQ#k  
current profit and loss 本期損益   _J|T Cm  
debit 借方   =[N=mC  
debt 債務   ]4{ )VXod  
debtor 債務人   & XS2q0-x  
deed 契據   kTC'`xv  
deferred assets 遞延資產   E_fH,YJ?9  
deferred liabilities 遞延負債   {ylY"FA  
delivery 交貨   5y 9(<}z  
delivery expense 送貨費   I:~KF/q  
delivery order 出貨單   ]lT8Z-h@  
demand draft 即期匯票   we4k VAn  
demand note 即期票據   GJu[ af  
demurrage charge 延期費   gdPPk=LD  
deposit 存款   3q$[r_   
deposit slip 存款單   8OS@gpz  
depreciation 折舊   *3uBS2Ld  
direct cost 直接成本   UN FQ`L  
direct labour 直接人工    U(d K  
director 董事   r JvtE} x1  
discount 折扣   }9Th`   
discount on purchase 進貨折扣   TFfV?rBI  
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