[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。   Zf?>:P  
"MK:y[+*  
acceptance 承兌   l4r09"S|V  
account 賬戶   \'E%ue_<9  
accountant 會計員   NsWyxcty  
accounting 會計   BhdJ/C^  
accounting system 會計制度   AX]lMe  
accounts payable 應付賬款   lm]4zs /A  
accounts receivable 應收賬款   @uT\.W:Q2  
accumulated profits 累積利益   [gH vI  
adjusting entry ?#123;整記錄   Z4E:Z}~''  
adjustment ?#123;整   ;u DH&3W  
administration expense 管理費用   .rN5A+By`  
advances 預付   fTV:QAa;  
advertising expense 廣告費   #.FtPR  
agency 代理   (y#8z6\dx  
agent 代理人   u]"oGJj1  
agreement 契約   MH!'g7iK8  
allotments 分配數   1(rH5z'F  
allowance 津貼   ]hv4EL(zi  
amalgamation 合併   ETjlq]@j  
amortization 攤銷   !:rQ@PSy9  
amortized cost 應攤成本   hofZpM  
annuities 年金   3VALrb;  
applied cost 已分配成本   H$;K(,'  
applied expense 已分配費用   &m +s5  
applied manufacturing expense 己分配製造費用   <P}{0Y~@*W  
apportioned charge 攤派費用   oACuI|b  
appreciation 漲價   1 ,[T;pdDd  
article of association 公司章程   ]#R;%L  
assessment 課稅   k gWF@"_  
assets 資產   Ou 8@7S  
attorney fee 律師費   H%Q@DW8~@  
audit 審計   9s5CqB  
auditor 審計員   >!`T=(u!  
average 平均數   NaB8cLURp  
average cost 平均成本   jIAl7aoY  
bad debt 壞賬   3H@TvV/;f  
balance 餘額   S-'iOJ1]  
balance sheet 資產負債表   tY%c-m  
bank account 銀行賬戶   f:Ju20D  
bank balance 銀行結存   CKNH/[ZR,  
bank charge 銀行手續費   U hb6{'+  
bank deposit 銀行存款   N;<<-`i  
bank discount 銀行貼現   d8dREhK&  
bank draft 銀行匯票   YX!%R]c%  
bank loan 銀行借款   9(ANh
G  
bank overdraft 銀行透支   $>8+t>|  
bankers acceptance 銀行承兌   \W}?4kz  
bankruptcy 破產   73 D|gF*  
bearer 持票人   8Z FPs/HP  
beneficiary 受益人   4TC !P}  
bequest 遺產   i n F&Pv  
bill 票據   >Y)jt*vQ  
bill of exchange 匯票   yxLGseD  
bill of lading 提單   "%-HZw%X  
bills discounted 貼現票據   `m@06Q  
bills payable 應付票據   w*$nG$  
bills receivable 應收票據   {u3^#k F  
board of directors 董事會   Y -
o*d@  
bonds 債券   "A,]y E  
bonus 紅利   2syKYHV  
book value 賬面價值   ) dwPD  
bookkeeper 簿記員   6&$z!60  
bookkeeping 簿記   2O`uzT$  
branch office general ledger 支店往來賬戶   ^e<0-uM"s  
broker 經紀人   lNls8@  
brought down 接前   Wi hQ j  
brought forward 接上頁   +%$!sp?  
budget 預算   n=L;(jp<j  
by-product 副產品   @H1pPr  
by-product sales 副產品銷售   u <D&RT  
capital 股本   i2)rDek3]T  
capital income 資本收益   WTSY:kvcCY  
capital outlay 資本支出   )Xl/|YD  
capital stock 股本   FzA_-d/_dg  
capital stock certificate 股票   [$OD+@~A2  
carried down 移後   CPFd 33  
carried forward 移下頁   dB^J}_wp  
cash 現金   N[){yaj  
cash account 現金賬戶   Pm#B'N#*N|  
cash in bank 存銀行現金   Y>wpla[kUq  
cash on delivery 交貨收款   L8TT54fM  
cash on hand 庫存現金   Xr6lYO_R  
cash payment 現金支付   Z\6azhbI}  
cash purchase 現購   $9M>B<]  
cash sale 現沽   nBWrkVX  
cashier 出?#123;員   E9!IGci  
cashiers check 本票   5i83(>p3]e  
certificate of deposit 存款單折   aq0J }4U  
certificate of indebtedness 借據   = 14'R4:  
certified check 保付支票   >.\G/'\?  
certified public accountant 會計師   V-O49  
charges 費用   Apa)qRJd  
charge for remittances 匯水手續費    ORp6   
charter 營業執照   #:DDx5%x<b  
chartered accountant 會計師   bhnm<RZ  
chattles 動產   f/eT4y  
check 支票   ^$`xUKp`pn  
che stub 支票存根   S%kE<M?  
closed account 己結清賬戶   05=O5 <l  
closing 結算   Kg~<
h B6  
closing entries 結賬紀錄   }sd-X`lZ  
closing stock 期末存貨   L!3{ASIN0  
closing the book 結賬   "z=A=~~<{  
columnar journal 多欄日記賬   J=Ak+J  
combination 聯合   h" P4  
commission 佣金   &&M-5XD  
commodity 商品   J
r%u[d>  
common stock 普通股   &z 1A-O v  
company 公司   V4l`Alr\L  
compensation 賠償   !5?#^q  
compound interest 複利   )[~ #j6  
consignee 承銷人   8}{';k  
consignment 寄銷   i>7f9D7  
consignor 寄銷人   jtS+y)2  
consolidated balance sheet 合併資產負債表   y@nWa\iG  
consolidated profit and loss account 合併損益表  
eW1$;.^  
consolidation 合併   >XSe  
construction cost 營建成本   B5  C]4  
construction revenue 營建收入   n
&r-  
contract 合同   'R*xg2!i  
control account 統制賬戶   cx_[Y  
copyright 版權   rf@/<Wu  
corporation 公司   DcQ^V4_  
cost 成本   ]^3_eHa^d  
cost accounting 成本會計   x +q"%9.c  
cost of labour 勞工成本   ]i8K )/  
cost of production 生產成本   6pLB`1[v  
cost of manufacture 製造成本   SL hki)
|  
cost of sales 銷貨成本   p<Ah50!B  
cost price 成本價格   ?\<2*sW [k  
credit 貸方   nbMH:UY,J  
credit note 收款通知單   h$f/NSct2  
creditor 債權人   Ke&lGf"5  
crossed check 橫線支票   f`:e#x  
current account 往來活期賬戶   E,c~.jYc  
current asset 流動資產   5y(irbk7  
current liability 流動負債   ,au64sH  
current profit and loss 本期損益   Xd)ba9{  
debit 借方   o!q9pt  
debt 債務   >QE^KtZ  
debtor 債務人    >BrxJw#M  
deed 契據   FT[oM<M\Xd  
deferred assets 遞延資產   p0qQ(  
deferred liabilities 遞延負債   R`76Ae`R8  
delivery 交貨   Gqk"%irZ  
delivery expense 送貨費   #_2V@F+,  
delivery order 出貨單   0Y)b31 9B
 
demand draft 即期匯票   \S=!la_T@m  
demand note 即期票據   pvI(hjMYPk  
demurrage charge 延期費   W#u}d2mP  
deposit 存款   "*RCV6{  
deposit slip 存款單   i>ORCOOU  
depreciation 折舊   wju ~5  
direct cost 直接成本   c5;YKON  
direct labour 直接人工   <j ;HRm  
director 董事   +(/XMx}a  
discount 折扣   \CUxGyu  
discount on purchase 進貨折扣   7KRc^ *pZs  
   |GdA0y\v*}