[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。   q2U?EP{8~  
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acceptance 承兌  
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account 賬戶   kDG?/j90D  
accountant 會計員   :<v@xOzxx  
accounting 會計   R[l~E![!j  
accounting system 會計制度   x *a_43`  
accounts payable 應付賬款   .O SQ8W}  
accounts receivable 應收賬款   h!`KX2~  
accumulated profits 累積利益   Oq:$GME  
adjusting entry ?#123;整記錄   !{CaW4  
adjustment ?#123;整   U ]7;K>.T  
administration expense 管理費用   8Vy/n^3)  
advances 預付   1.5R`vKn]  
advertising expense 廣告費   e?N3&ezp  
agency 代理   ZAgtVbO7  
agent 代理人    `)>}b 3  
agreement 契約   8\G"I  
allotments 分配數   Rq`5ff3,  
allowance 津貼   mnx`e>0  
amalgamation 合併   )2 b-3lz  
amortization 攤銷   yH9&HFDp  
amortized cost 應攤成本   7d/I"?=|rA  
annuities 年金   @k\,XV`T~t  
applied cost 已分配成本   >3}N
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applied expense 已分配費用   &x$ ps  
applied manufacturing expense 己分配製造費用   Wiyiq )^  
apportioned charge 攤派費用   8T8]gM  
appreciation 漲價   TPLv]$n  
article of association 公司章程   eIOMW9Ivt  
assessment 課稅   LP/SblE  
assets 資產   tBETNt7  
attorney fee 律師費   k"6v& O  
audit 審計   `XM0Mm%  
auditor 審計員   YxGqQO36  
average 平均數   `~\8fN  
average cost 平均成本   v5&W)F  
bad debt 壞賬   )P,pW?h$  
balance 餘額   i(*fv(z  
balance sheet 資產負債表   +??pej]Rp  
bank account 銀行賬戶   t>x!CNb'C  
bank balance 銀行結存   $j\jT  
bank charge 銀行手續費   B5+$VQ  
bank deposit 銀行存款   umt`0m. :  
bank discount 銀行貼現   S]A[eUF~  
bank draft 銀行匯票   Qwp2h"t`  
bank loan 銀行借款   h>p,r\X  
bank overdraft 銀行透支   ],vid1E  
bankers acceptance 銀行承兌   $ab{GxmX'4  
bankruptcy 破產   u$X =2u:P  
bearer 持票人   VV sE]7P ]  
beneficiary 受益人   qIB2eCXw  
bequest 遺產   c[$i)\0  
bill 票據   nU0##  
bill of exchange 匯票   Qz"//=hC|H  
bill of lading 提單   @jq H8  
bills discounted 貼現票據   vu&ny&=`  
bills payable 應付票據   lTVz'ys  
bills receivable 應收票據   $e.Bz`  
board of directors 董事會   !)}D_9{  
bonds 債券   PnL?zae  
bonus 紅利   G&`5o*).bb  
book value 賬面價值   _ q AT%.  
bookkeeper 簿記員   ?A~=.u@[d  
bookkeeping 簿記   =h|7bYLy  
branch office general ledger 支店往來賬戶   Y![8-L|Q  
broker 經紀人   *}_i[6_\E  
brought down 接前   d*=qqe H  
brought forward 接上頁   02)Ybp6y  
budget 預算   a&dP@)  
by-product 副產品   nFe  
by-product sales 副產品銷售   @}uo:b:Q  
capital 股本   wUfPnAD.'  
capital income 資本收益   |tz{Es<`B  
capital outlay 資本支出   S
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capital stock 股本   ymT]ow6C  
capital stock certificate 股票   M'oQ<,yW-  
carried down 移後   9;rZ)QD  
carried forward 移下頁   Hl*#iUq  
cash 現金    v&7x ~!O  
cash account 現金賬戶   2vddx<&  
cash in bank 存銀行現金   &)|f|\yh"  
cash on delivery 交貨收款   85Kf>z::c  
cash on hand 庫存現金   A0Q1"b=  
cash payment 現金支付   ,mKUCG  
cash purchase 現購   ~H"-km"@  
cash sale 現沽   #qJ6iA6{  
cashier 出?#123;員   |uX&T`7?-  
cashiers check 本票   zy~*~;6tW  
certificate of deposit 存款單折   pK'D(t  
certificate of indebtedness 借據   buWF6LFC  
certified check 保付支票   ]eX(K5 A  
certified public accountant 會計師   Tz7R:S.  
charges 費用   .Np!Qp1*  
charge for remittances 匯水手續費   E/D@;Ym18  
charter 營業執照   `8TL*.9  
chartered accountant 會計師   JD AX^]  
chattles 動產   n@S|^cH  
check 支票   faZc18M^1  
che stub 支票存根   nE:Wl  
closed account 己結清賬戶   . ywVGBvJ  
closing 結算   zOJz
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closing entries 結賬紀錄   >R.!Qze\G  
closing stock 期末存貨   5"+;}E|q  
closing the book 結賬   5j _[z|W2  
columnar journal 多欄日記賬   E.^u:0:P  
combination 聯合   #jg3Ku;Y  
commission 佣金   6c}n
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commodity 商品   ^Nysx ~6  
common stock 普通股   H{_6e6`e.  
company 公司   Hq,NOP  
compensation 賠償   6']WOM#  
compound interest 複利   h9~oS/%:  
consignee 承銷人   6*I=% H|  
consignment 寄銷   tcI Z 2H%  
consignor 寄銷人   [&zSYmDk  
consolidated balance sheet 合併資產負債表   18y'#<X!  
consolidated profit and loss account 合併損益表   ^a#W|-:  
consolidation 合併   s##XC^;p[  
construction cost 營建成本   4X0ku]  
construction revenue 營建收入   ,{Z!T5 |  
contract 合同   )1O|+m k  
control account 統制賬戶   P+0-h  
copyright 版權   "2T* w~V&y  
corporation 公司   yWi?2   
cost 成本   AQc9@3T~Bi  
cost accounting 成本會計   ZZ>(o d!B  
cost of labour 勞工成本   YCyh+%Q(  
cost of production 生產成本   VxU{ZD~<Z"  
cost of manufacture 製造成本   xI ~c~KC  
cost of sales 銷貨成本   d2g7,axi  
cost price 成本價格   }IKU^0M9<T  
credit 貸方   }jg,[jw_"X  
credit note 收款通知單   Qaiqx"x3  
creditor 債權人   *bi;mQ  
crossed check 橫線支票   Ul:M=8nE%  
current account 往來活期賬戶   YO;@Tj2)x  
current asset 流動資產   IN"6=2:  
current liability 流動負債   rwAycW7  
current profit and loss 本期損益   ?nf4K/IjZ!  
debit 借方   z~;@Mo"*f  
debt 債務   o7yvXrpG(U  
debtor 債務人   m .^WSy  
deed 契據   #?bOAWAwLh  
deferred assets 遞延資產   <ol?9tm  
deferred liabilities 遞延負債   Kq:vTz&<  
delivery 交貨   7#9fcfL  
delivery expense 送貨費   '^.3}N{Fo  
delivery order 出貨單   ,){WK|_  
demand draft 即期匯票   t>"|~T$9  
demand note 即期票據   wd Di5-A4  
demurrage charge 延期費   Ia>~ph#]{`  
deposit 存款   W1O Y}2kj  
deposit slip 存款單    +qyx3c+  
depreciation 折舊   <ceJ!"L  
direct cost 直接成本   7nbaR~ZV  
direct labour 直接人工   (KT+7j0^  
director 董事   H(Ad"1~.#  
discount 折扣   prVqV-S6TY  
discount on purchase 進貨折扣   9NqZ&S  
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