[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。   -]t>'Q?  
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acceptance 承兌   5O;D\M{>  
account 賬戶   my0
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accountant 會計員   Xzl$Qc  
accounting 會計   {eVv%sbq  
accounting system 會計制度   .>Qa3,v5  
accounts payable 應付賬款   |w+ O.%=  
accounts receivable 應收賬款   tSe[*V4{'  
accumulated profits 累積利益   djqw5kO:R  
adjusting entry ?#123;整記錄   f!H/X%F  
adjustment ?#123;整   &8I}q]'k  
administration expense 管理費用   `Tei
 
advances 預付   X]o"4#CQIX  
advertising expense 廣告費   >.I9S{7  
agency 代理   f[ KI T  
agent 代理人   $+PyW( r  
agreement 契約   I E{:{b\  
allotments 分配數   U9K'O !i>  
allowance 津貼   [.}Uzx  
amalgamation 合併   upZtVdd  
amortization 攤銷  
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amortized cost 應攤成本   ZtmaV27s/  
annuities 年金   :5BCW68l e  
applied cost 已分配成本   &;~?\>?I  
applied expense 已分配費用   |QD#Dx1_  
applied manufacturing expense 己分配製造費用   B3pjli  
apportioned charge 攤派費用   bDm7$ (  
appreciation 漲價   OL%}C*Zq  
article of association 公司章程   4j8$&~/  
assessment 課稅   D)Ep!`Q   
assets 資產   n/x((d%"E  
attorney fee 律師費   94^b"hU  
audit 審計   -2(?O`tZ  
auditor 審計員   pmOUl 8y4  
average 平均數   CRD=7\0(D+  
average cost 平均成本   c&N;r|N  
bad debt 壞賬   {> <1K6t  
balance 餘額   t2YB(6w+xg  
balance sheet 資產負債表   D/JSIDd  
bank account 銀行賬戶   VN(*m(b  
bank balance 銀行結存   3,K\ZUU.,  
bank charge 銀行手續費   (z8;J>7  
bank deposit 銀行存款   JU.!<  
bank discount 銀行貼現   ~y?Nn8+&f  
bank draft 銀行匯票   >rJ**y
 
bank loan 銀行借款   g"k4Z  
bank overdraft 銀行透支   a 9{:ot8,  
bankers acceptance 銀行承兌   99(@O,*(Y  
bankruptcy 破產   1uppE|  
bearer 持票人   |a a\t  
beneficiary 受益人   i7Cuc+j8  
bequest 遺產   <h;_:  
bill 票據   CBF<53TshR  
bill of exchange 匯票   S;jD@j\t&  
bill of lading 提單   o"FR%%  
bills discounted 貼現票據   5b
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bills payable 應付票據   I$p1^8~L  
bills receivable 應收票據   jvAjnh#  
board of directors 董事會   e&*b{>1*  
bonds 債券   NbTaI{r  
bonus 紅利   /qMnIo  
book value 賬面價值   4<Nd5T  
bookkeeper 簿記員   #"lb9._M  
bookkeeping 簿記   e9 @{[  
branch office general ledger 支店往來賬戶   1KbZ6Msy  
broker 經紀人   |TP,  
brought down 接前   0[M2LF!m  
brought forward 接上頁   .@%L8_sMR  
budget 預算   ExSM=  
by-product 副產品   /CMgWGI  
by-product sales 副產品銷售   qp/1t C`  
capital 股本   L6DYunh}^N  
capital income 資本收益   Dr(2@0P  
capital outlay 資本支出   & M@c50&%  
capital stock 股本   *S"RU~1_  
capital stock certificate 股票   Wh)  
carried down 移後   p5tb=Zg_  
carried forward 移下頁   !LM`2|3$  
cash 現金   zi3v,Kq  
cash account 現金賬戶   ]jC{o,?s  
cash in bank 存銀行現金   ]s\vc:cc?  
cash on delivery 交貨收款   1#%H!GKvTU  
cash on hand 庫存現金   hc[J,yG  
cash payment 現金支付   Maq`Or|4  
cash purchase 現購   p JT)X8K"  
cash sale 現沽   /9&!
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cashier 出?#123;員   Bpm COA  
cashiers check 本票   '*65j  
certificate of deposit 存款單折   s~2o<#  
certificate of indebtedness 借據   _z8"r&  
certified check 保付支票   [Z"Z5e`  
certified public accountant 會計師   8<mloM-4  
charges 費用   KXDnhVf  
charge for remittances 匯水手續費   3<"j/9;K'  
charter 營業執照   az:} RE3o  
chartered accountant 會計師   pe0ax-Zv  
chattles 動產   D_0sXIbg  
check 支票   )B"{B1
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che stub 支票存根   Sn4xv2/  
closed account 己結清賬戶   - _8- i1?  
closing 結算   +6$+]u]  
closing entries 結賬紀錄   X-fWdoN @-  
closing stock 期末存貨    YTZ :D/  
closing the book 結賬   aJf3rHX  
columnar journal 多欄日記賬   vs[!B-  
combination 聯合   /g!
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commission 佣金   UkpTK8>&  
commodity 商品   S|)atJJ0G"  
common stock 普通股   l0`bseN<  
company 公司   BJb,  
compensation 賠償   d/j?.\  
compound interest 複利   p+|8(w9A${  
consignee 承銷人   l
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consignment 寄銷    Q"D  
consignor 寄銷人   H`fJ<So?  
consolidated balance sheet 合併資產負債表   PN?;\k)"  
consolidated profit and loss account 合併損益表   Qs za,09  
consolidation 合併   & [@)Er=  
construction cost 營建成本   #}B1W&\sw  
construction revenue 營建收入   &z40l['4bz  
contract 合同   ut\X{.r7  
control account 統制賬戶   GvG8s6IZ  
copyright 版權   ukEJD3i  
corporation 公司   H=,>-
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cost 成本   035jU'  
cost accounting 成本會計   He'VqUw_  
cost of labour 勞工成本   Z8 1;Y=(  
cost of production 生產成本   )Cj1VjAg  
cost of manufacture 製造成本   \P+^BG!  
cost of sales 銷貨成本   J/K~8sc  
cost price 成本價格   og35Vs0  
credit 貸方   [pEb`s  
credit note 收款通知單   kN1R8|pv  
creditor 債權人   \1joW#  
crossed check 橫線支票   8)?&eE'  
current account 往來活期賬戶   n/(}|xYU  
current asset 流動資產   b<4nljbx  
current liability 流動負債   mOh?cjOi  
current profit and loss 本期損益   \3^V-/SJf  
debit 借方   cL*oO@I&_  
debt 債務   \RR` F .7  
debtor 債務人   ?2da6v,t  
deed 契據   $Ugc:L<h+  
deferred assets 遞延資產   I*Dj@f`  
deferred liabilities 遞延負債   2bTS,N/>  
delivery 交貨   Uv>e :U7;  
delivery expense 送貨費   (_ :82@c  
delivery order 出貨單   \ [OB.  
demand draft 即期匯票   7glf?oE  
demand note 即期票據   bj@R[!ss  
demurrage charge 延期費   TA/hj>rV  
deposit 存款   0Yq_B
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deposit slip 存款單   _F[a2PE2+  
depreciation 折舊   ww7nQ}H5(  
direct cost 直接成本   >Tl/3{V  
direct labour 直接人工   /cx'(AT  
director 董事   cq?,v?m  
discount 折扣   8g)$%Fy+N  
discount on purchase 進貨折扣   QOUyD;0IW  
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