[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。   }ZvL% 4jT  
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acceptance 承兌   q\mVZyj  
account 賬戶   SC86+  
accountant 會計員   ;znIY&Z  
accounting 會計   (kb^=kw#0  
accounting system 會計制度   .D)'ZY  
accounts payable 應付賬款   M@8 <^CK  
accounts receivable 應收賬款   g%RL9-z  
accumulated profits 累積利益   #XC\=pZX  
adjusting entry ?#123;整記錄   ~p8-#A)X,)  
adjustment ?#123;整   s:;!QIC5jo  
administration expense 管理費用   f&{2G2O%  
advances 預付   w(.k6:e  
advertising expense 廣告費   j6IWdqXe  
agency 代理   &#;UKk~)Of  
agent 代理人   =AZ>2P  
agreement 契約   ":eHR}Hzx  
allotments 分配數   *PZNZ{|m  
allowance 津貼   Wl::tgU  
amalgamation 合併   I.q nA  
amortization 攤銷   k\x>kJ}0  
amortized cost 應攤成本   7c4
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annuities 年金   r+v*(Tu  
applied cost 已分配成本   i(L;1 `  
applied expense 已分配費用   AP/5,M<  
applied manufacturing expense 己分配製造費用   Td"f(&Hk&  
apportioned charge 攤派費用   p0'A\@|  
appreciation 漲價   SaQ_%-&#p  
article of association 公司章程   ]}KmT"vA  
assessment 課稅   rJ9a@n,  
assets 資產   2x3&o|J  
attorney fee 律師費   (j}"1  
audit 審計   r-&4<=C/N  
auditor 審計員   A[=)Zw "  
average 平均數   +a"Asvw2  
average cost 平均成本   (K^9$w]tf  
bad debt 壞賬   y\r8_rBo  
balance 餘額   ~i6tc d  
balance sheet 資產負債表   _YO`x  
bank account 銀行賬戶   h_x"/z&  
bank balance 銀行結存   0=L: 8&m  
bank charge 銀行手續費   f:Ju20D  
bank deposit 銀行存款   gWgYZX  
bank discount 銀行貼現   BNuzlR  
bank draft 銀行匯票   $&k zix  
bank loan 銀行借款   +anNpy  
bank overdraft 銀行透支   2$=?;~  
bankers acceptance 銀行承兌   VA4_>6  
bankruptcy 破產   H:y .7  
bearer 持票人   j4+hWalm
 
beneficiary 受益人   73 D|gF*  
bequest 遺產   8Z FPs/HP  
bill 票據   &{/ `Q,  
bill of exchange 匯票   Yz\z Qj  
bill of lading 提單   D8BK/E-  
bills discounted 貼現票據   mi%d([)%<  
bills payable 應付票據   XvZg!<*OH  
bills receivable 應收票據    V:F)m!   
board of directors 董事會   IkL|bV3E0  
bonds 債券   5pE[}@-c9  
bonus 紅利   h^?[:XBeav  
book value 賬面價值   6_`x^[r  
bookkeeper 簿記員   pbR84g^p.S  
bookkeeping 簿記   qmtVk  
branch office general ledger 支店往來賬戶   'h
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broker 經紀人   K,?M5n '  
brought down 接前   !|!:MYn  
brought forward 接上頁   (9fqUbG  
budget 預算   }4 P@`>e/`  
by-product 副產品   Pm7,Nq)<>n  
by-product sales 副產品銷售   $zy Y"yWRZ  
capital 股本   l J;wl|9  
capital income 資本收益   :$dGcX}  
capital outlay 資本支出   b3<<4Vf  
capital stock 股本   G@ BrU q  
capital stock certificate 股票    VG q'  
carried down 移後   <y(>z*T;  
carried forward 移下頁   vC&y:XMt,`  
cash 現金   W446;)?5  
cash account 現金賬戶   ZTMzL%i  
cash in bank 存銀行現金    -"<H$  
cash on delivery 交貨收款   Yf7n0Etd,  
cash on hand 庫存現金   Xv9kJ  
cash payment 現金支付   2AzF@Pi^z  
cash purchase 現購   fPZBm&`C  
cash sale 現沽   v3Te+oLg  
cashier 出?#123;員   %* vYX0W"  
cashiers check 本票   vA;ml$  
certificate of deposit 存款單折   91jv=>=DM  
certificate of indebtedness 借據   v9u/<w68!  
certified check 保付支票   :-ax5,J>q  
certified public accountant 會計師   ?dC[VYC\^  
charges 費用   3)EslBA7i  
charge for remittances 匯水手續費   #Z98D9Pv`o  
charter 營業執照   M)V z9,  
chartered accountant 會計師   }\OLBg/  
chattles 動產   \ 02j~r`o  
check 支票   %4i
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che stub 支票存根   ;)u}`4~L  
closed account 己結清賬戶   M!;H3*  
closing 結算   t`Mm  
closing entries 結賬紀錄   eLL>ThMyW  
closing stock 期末存貨   uy~5!i&  
closing the book 結賬   *8kg6v%  
columnar journal 多欄日記賬   *x)WF;(]g  
combination 聯合   B`T|M$Ug  
commission 佣金   FWq6e,  
commodity 商品   V[rNJf1z  
common stock 普通股   C>:F4"0  
company 公司   lk1c2  
compensation 賠償   FOM~ Uj  
compound interest 複利   0A9x9l9Wd  
consignee 承銷人   rRYP~ $c  
consignment 寄銷   L!3{ASIN0  
consignor 寄銷人   n<"?+bz"<  
consolidated balance sheet 合併資產負債表   +}I[l,,xy  
consolidated profit and loss account 合併損益表   |.*),t3 (w  
consolidation 合併   d3&gHt2  
construction cost 營建成本   Q`,D#V${D  
construction revenue 營建收入   X>wB=z5PXK  
contract 合同   pIC CjA?3@  
control account 統制賬戶   9c=Y+=<  
copyright 版權   !})/x~~e  
corporation 公司   ^ Gq2"rDM  
cost 成本   Kbg`
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cost accounting 成本會計   #CW]70H`  
cost of labour 勞工成本   UH%oGp$ykX  
cost of production 生產成本   9hmCvQgtf  
cost of manufacture 製造成本   ]BO{Q+?d2  
cost of sales 銷貨成本   N#bWMZ"  
cost price 成本價格   "of(,p  
credit 貸方   -l`@pklQ  
credit note 收款通知單   Y)hLu:P]  
creditor 債權人   h<Yn0(.  
crossed check 橫線支票   A0V"5syY  
current account 往來活期賬戶   w>IkC+.?  
current asset 流動資產   9RE{,mos2v  
current liability 流動負債   mkk74NY  
current profit and loss 本期損益   $P866F  
debit 借方   U^+9l?ol  
debt 債務   ^t*+hFEI  
debtor 債務人   83 412@&  
deed 契據   69dFd!G\  
deferred assets 遞延資產   uZ]B?Z%y#  
deferred liabilities 遞延負債   P>)-uLc~W  
delivery 交貨   U4 m[@wF  
delivery expense 送貨費   k{s#wJA  
delivery order 出貨單   vk5pnCM^3  
demand draft 即期匯票   p87s9 9  
demand note 即期票據   tmRD$O%:  
demurrage charge 延期費   3${?!OC  
deposit 存款   _-% ay  
deposit slip 存款單   >-s}1*^=oD  
depreciation 折舊   @E,{p"{  
direct cost 直接成本   q[M7)-  
direct labour 直接人工   6x]|IW
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director 董事   F}H!vh[  
discount 折扣   _xl#1>G^J  
discount on purchase 進貨折扣   W#u}d2mP  
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