[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。   "-A@d&5.  
oxJ#NGD  
acceptance 承兌   c*Q6k<SKR  
account 賬戶   EV|L~^Q  
accountant 會計員   C.R e*;EI,  
accounting 會計   N3o kN8d  
accounting system 會計制度   zZI7p[A[3  
accounts payable 應付賬款   S<nbNSu6+  
accounts receivable 應收賬款   2hFj+Ay  
accumulated profits 累積利益   t0+D~F(g  
adjusting entry ?#123;整記錄   _T(MMc  
adjustment ?#123;整   0]MI*s>&  
administration expense 管理費用   &T[BS;  
advances 預付   15wwu} X  
advertising expense 廣告費   fhbILg  
agency 代理   UVaz,bXla  
agent 代理人   &ZAc3@l[c  
agreement 契約   +8|r_z\A5a  
allotments 分配數   A:YWXcg  
allowance 津貼   jWJ/gv~ $  
amalgamation 合併   ]]lM)  
amortization 攤銷   | sZu1K  
amortized cost 應攤成本   gfmaO]  
annuities 年金   o!}/& '(  
applied cost 已分配成本   ">r
t *?^  
applied expense 已分配費用   VO+3@d:  
applied manufacturing expense 己分配製造費用   IXt cHAgX  
apportioned charge 攤派費用   R4Si{J*O  
appreciation 漲價   @d_;p<\l  
article of association 公司章程   8`;3`lZ  
assessment 課稅   +d/^0^(D\5  
assets 資產   kJ:zMVN  
attorney fee 律師費   Jej-b<HmQ  
audit 審計   atWB*kqI  
auditor 審計員   v9+1[Y";  
average 平均數   u(P;) E"1  
average cost 平均成本   ~ZXAW~a}  
bad debt 壞賬   O!.mc=Gx7  
balance 餘額   AAld2"r  
balance sheet 資產負債表   9Qhk~^ngg  
bank account 銀行賬戶   70{fl 4J5  
bank balance 銀行結存  
i"U<=~  
bank charge 銀行手續費   .47tj`L  
bank deposit 銀行存款   lp%i%*EQ*  
bank discount 銀行貼現   1PdxoRa4=  
bank draft 銀行匯票   @iD5
X.c  
bank loan 銀行借款   M}W};~V2ng  
bank overdraft 銀行透支   32ae? d  
bankers acceptance 銀行承兌   'ktWKW$ D  
bankruptcy 破產   1$adX  
bearer 持票人   x:WxEw>R  
beneficiary 受益人   >5}jM5$  
bequest 遺產   I6,sN9` K  
bill 票據   Zfn390_  
bill of exchange 匯票   "J (.dg]"  
bill of lading 提單   S
K_i 3?  
bills discounted 貼現票據   6 &)fZt  
bills payable 應付票據   A1nEp0%Y  
bills receivable 應收票據   <6) w  
board of directors 董事會   /"%QIy'{  
bonds 債券   4*aNdh[t.  
bonus 紅利   /]*#+;;%  
book value 賬面價值   "JCvsCe  
bookkeeper 簿記員   |`yzH$,F  
bookkeeping 簿記   /o=,\kM  
branch office general ledger 支店往來賬戶   L?(% *  
broker 經紀人   Q8
r
7  
brought down 接前   +: oD?h  
brought forward 接上頁   Uv"GG: K_  
budget 預算   >J[Wd<~t  
by-product 副產品   UCP4w@C  
by-product sales 副產品銷售   4$<-3IP,  
capital 股本   34P5[j!h  
capital income 資本收益   9#AsSbBpf  
capital outlay 資本支出   VT&R1)c  
capital stock 股本   T c{]w?V  
capital stock certificate 股票   ,Cckp! 6  
carried down 移後   Kzd`|+?'`M  
carried forward 移下頁   'hM?
J*m  
cash 現金   K?o}B  
cash account 現金賬戶   (W l5F  
cash in bank 存銀行現金   uY;2tZldf=  
cash on delivery 交貨收款   4f?Y'+>Z,  
cash on hand 庫存現金   &JpFt^IHi  
cash payment 現金支付   \O w-o0  
cash purchase 現購   _,M:"3;Z  
cash sale 現沽   boR&'yX  
cashier 出?#123;員   JyX7I,0  
cashiers check 本票   "wPFQXU  
certificate of deposit 存款單折   G;%Pf9o26  
certificate of indebtedness 借據   ]'UO]i/  
certified check 保付支票   ]d@@E_s]  
certified public accountant 會計師   Q(2X$7iRq  
charges 費用   y'<juaw  
charge for remittances 匯水手續費   KR6*)?c`  
charter 營業執照   {&Fh$H!  
chartered accountant 會計師   r4~Bn7j2  
chattles 動產   \ l+RX*  
check 支票   Eqg(U0k0  
che stub 支票存根  
Hop$w  
closed account 己結清賬戶   |WB<yA1  
closing 結算   e,}]K'!t  
closing entries 結賬紀錄   wOy1i/oj  
closing stock 期末存貨   Lw ]:/x  
closing the book 結賬   !(hP{k ^g  
columnar journal 多欄日記賬   #(53YoV_8  
combination 聯合   I,r 3.2u  
commission 佣金   !j)H!|R  
commodity 商品   ~{[~ =~\u  
common stock 普通股   Lj$yGdK<  
company 公司   IA|V^Wmt;  
compensation 賠償   /AR;O4X+  
compound interest 複利   26E"Ui5q  
consignee 承銷人   Xz=MM0o  
consignment 寄銷   ~7!J/LHg  
consignor 寄銷人   Y'n TyH  
consolidated balance sheet 合併資產負債表   _gY so]S^B  
consolidated profit and loss account 合併損益表   7"r7F#D=G  
consolidation 合併   dyjzF`H  
construction cost 營建成本   0C}7=_?  
construction revenue 營建收入   z+1# p.F$@  
contract 合同   SPIYB/ C  
control account 統制賬戶   >qjr7 vx  
copyright 版權   :XMw="u=  
corporation 公司   <,l&),  
cost 成本   '?5=j1  
cost accounting 成本會計   w.cQ|_  
cost of labour 勞工成本   !UD62yw~  
cost of production 生產成本   ` BH8v  
cost of manufacture 製造成本   1{%EQhNd  
cost of sales 銷貨成本   u
KqN  
cost price 成本價格   }(-R`.e;  
credit 貸方   n]x4twZ  
credit note 收款通知單   56*}}B$?  
creditor 債權人   6:B[8otQ  
crossed check 橫線支票   LS?hb)7  
current account 往來活期賬戶   +7o3TA]-  
current asset 流動資產   bG>pm |/  
current liability 流動負債   ~\K+)(\SNp  
current profit and loss 本期損益   /40Z-'Bl=(  
debit 借方   :>'^l?b'WX  
debt 債務   #GK&{)$  
debtor 債務人   pCA(>(  
deed 契據   FpfOxF6A3  
deferred assets 遞延資產   Y.@ vdW  
deferred liabilities 遞延負債   @4h .?  
delivery 交貨   E/(:\Cm^  
delivery expense 送貨費   q:-8 W[_
 
delivery order 出貨單   @5zL4n@w  
demand draft 即期匯票   6@!<'l%z  
demand note 即期票據   _U$d.B'*)z  
demurrage charge 延期費   kAf:_0?6  
deposit 存款   GS~jNZx  
deposit slip 存款單   DI9x]CR  
depreciation 折舊   5_M9T3  
direct cost 直接成本   uKh),@JV  
direct labour 直接人工   D(}v`q{Y  
director 董事   ,g{`M]Ov  
discount 折扣   b}o^ ?NtA  
discount on purchase 進貨折扣   R{@WlkG}  
   "sf8~P9qy