[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。   srGOIK.  
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acceptance 承兌   q[&Kr+)j  
account 賬戶   qjB:6Jq4q  
accountant 會計員   q+?<cjVg  
accounting 會計   ytZo
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accounting system 會計制度   8xPt1Sotq[  
accounts payable 應付賬款   u m
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accounts receivable 應收賬款   z'YWomfZm  
accumulated profits 累積利益   U#jz5<r  
adjusting entry ?#123;整記錄   \^!;r9z=A  
adjustment ?#123;整   3UZd_?JI[^  
administration expense 管理費用   +Nt4R:N  
advances 預付   ABWn49c.  
advertising expense 廣告費   Q|' f3\  
agency 代理   vO}r(kNJ  
agent 代理人   M3 tl4%j  
agreement 契約   )1s
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allotments 分配數   #e'>9T  
allowance 津貼   YuK+ N  
amalgamation 合併   Qs&;MW4q  
amortization 攤銷   uo#1^`P  
amortized cost 應攤成本   b] 5weS-<  
annuities 年金   i,6OMB $  
applied cost 已分配成本   lvW T  
applied expense 已分配費用   Q 5,zs_j  
applied manufacturing expense 己分配製造費用   yHeL&H  
apportioned charge 攤派費用   TeHJj`rdAU  
appreciation 漲價   8A>OQR  
article of association 公司章程   >8f~2dH2%  
assessment 課稅   h^ Wb<O`S  
assets 資產   G+zhL6]F
 
attorney fee 律師費   }]x \ `}o  
audit 審計   }Fe6L;^;  
auditor 審計員   UB$}`39@  
average 平均數   ,lZ19B?WP  
average cost 平均成本   =:H-9  
bad debt 壞賬   X +`Dg::  
balance 餘額   gR Lt0&Q~  
balance sheet 資產負債表   tFmB`*!%  
bank account 銀行賬戶   [l}H:%O,  
bank balance 銀行結存   q0.!T0i  
bank charge 銀行手續費   AdDX_\V,*  
bank deposit 銀行存款   )|~K&qn`  
bank discount 銀行貼現   5X{|*?>T  
bank draft 銀行匯票   htB A.eQ  
bank loan 銀行借款   Y~"tL(WfJl  
bank overdraft 銀行透支   }z`x-(V  
bankers acceptance 銀行承兌   %3z[;&*3O  
bankruptcy 破產   DbMVbgz<e  
bearer 持票人   %2QGbnt_*  
beneficiary 受益人   irt9%w4"  
bequest 遺產   H$`U] =s|  
bill 票據   *:%&z?<Fw  
bill of exchange 匯票   S\GWMB!oF  
bill of lading 提單   (TZK~+]@sb  
bills discounted 貼現票據   @%4 '2b  
bills payable 應付票據   ;K<VT\
 
bills receivable 應收票據   <.h7xZ  
board of directors 董事會   ~74Sq'j9Wt  
bonds 債券   7-744wV}Z  
bonus 紅利   UmR)L!QT8  
book value 賬面價值   vk7IqlEQ  
bookkeeper 簿記員   T?8BAxC?K  
bookkeeping 簿記   Ip t;NlR  
branch office general ledger 支店往來賬戶   R" cQyG 4  
broker 經紀人   ufXWK3~\  
brought down 接前   l2F#^=tp  
brought forward 接上頁   H:.~! r  
budget 預算   "f91Y X_)  
by-product 副產品   ^/n1hg  
by-product sales 副產品銷售   L3eF BF/  
capital 股本   MCE@EFD`\  
capital income 資本收益   lR?y tIY  
capital outlay 資本支出   )tlj{ 7p  
capital stock 股本   a%%7Ew ?  
capital stock certificate 股票   LUQ.=:mBR  
carried down 移後   +SFFwjI  
carried forward 移下頁   R27'00(Z0  
cash 現金   dz^HN`AlzC  
cash account 現金賬戶   ZF>:m>  
cash in bank 存銀行現金   ,^9+G"H:I  
cash on delivery 交貨收款   t0e6iof^o  
cash on hand 庫存現金   [N
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cash payment 現金支付   O=%Ht-kOc  
cash purchase 現購   r_+Vb*|Y  
cash sale 現沽   Xt$qjtVM  
cashier 出?#123;員   mm>l:M TF  
cashiers check 本票   6u_i>z  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   N@thew
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certified check 保付支票   { j_-iF  
certified public accountant 會計師   o*K7(yUL4  
charges 費用   6 IvAs-%W  
charge for remittances 匯水手續費   'Xik2PaO  
charter 營業執照   An_(L*Qz  
chartered accountant 會計師   YP,,vcut
 
chattles 動產   5(<O?#P  
check 支票   ?NA$<0  
che stub 支票存根   ULK]' Rn  
closed account 己結清賬戶   Zj[m  
closing 結算   0MRWx%CR  
closing entries 結賬紀錄   7rD 8  
closing stock 期末存貨   |uy@v6  
closing the book 結賬   d>[i*u,]/  
columnar journal 多欄日記賬   xoVd[c!   
combination 聯合   c#x~ x  
commission 佣金   OV{v6,>O  
commodity 商品   RQ=rB9~:ZN  
common stock 普通股   QPm[4Fd{G  
company 公司   N[eLQe]q  
compensation 賠償   dEYw_qJ2  
compound interest 複利   h] ho? K  
consignee 承銷人   L9)gN.#  
consignment 寄銷   U-DQ?OtmC@  
consignor 寄銷人   '/`O*KD]  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   & en2t=a  
consolidation 合併   h GA2.{  
construction cost 營建成本   ObM/~{rKx  
construction revenue 營建收入   'A|c\sy  
contract 合同   GyL9}  
control account 統制賬戶   Rir0^XqG  
copyright 版權   T^!Q(`*  
corporation 公司   G+#bO5  
cost 成本   0V6, &rTF  
cost accounting 成本會計    dF `7]  
cost of labour 勞工成本   aNry>2:  
cost of production 生產成本   L{~ ]lUo  
cost of manufacture 製造成本   r.)n
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cost of sales 銷貨成本   d"5_x]Z;  
cost price 成本價格  
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credit 貸方   4x ?NCD=k  
credit note 收款通知單   Kz b-a$  
creditor 債權人   Pfs_tu  
crossed check 橫線支票   2XL^A[?   
current account 往來活期賬戶   e!0xh  
current asset 流動資產   ^+- QY\N j  
current liability 流動負債   hqeknTGsIn  
current profit and loss 本期損益   x .@O]}UH  
debit 借方   p p0356  
debt 債務   64b AWHv  
debtor 債務人    6 w d  
deed 契據   E uO:}[  
deferred assets 遞延資產   V}TPt6C2  
deferred liabilities 遞延負債   ]*]*O|w  
delivery 交貨   H.M: cD:  
delivery expense 送貨費   ,X|FyO(p  
delivery order 出貨單   K"[jrvZ=  
demand draft 即期匯票   #IGcQY  
demand note 即期票據   *0oa2fz%  
demurrage charge 延期費   R6X2d\l#  
deposit 存款   t ^>07#z  
deposit slip 存款單   2F dwX,O.  
depreciation 折舊   BO}IN#  
direct cost 直接成本   Q0`@=5?-  
direct labour 直接人工   $'}|/D  
director 董事   c\[&IlM  
discount 折扣   7V^j9TC  
discount on purchase 進貨折扣   JK,^:tgm  
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