[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。   o ?vGI=
  
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acceptance 承兌     {
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account 賬戶   X.;VZwT+  
accountant 會計員   c/tB_]  
accounting 會計  
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accounting system 會計制度   DbH;DcV7  
accounts payable 應付賬款   /Yp#`}Ii  
accounts receivable 應收賬款   \alV #>J5  
accumulated profits 累積利益   )h]#:,pm  
adjusting entry ?#123;整記錄   uStAZ~b\  
adjustment ?#123;整   ]$Z:^"JS3  
administration expense 管理費用   N $]er'`  
advances 預付   zq{UkoME  
advertising expense 廣告費   &N/t%q  
agency 代理   9%T"W  
agent 代理人   (^ EuF]  
agreement 契約   1Y'4 g3T  
allotments 分配數   A,DBq9Z+4R  
allowance 津貼   ]qv0Y~+`-K  
amalgamation 合併   H"l4b4)N\  
amortization 攤銷   l(sVnhL6h  
amortized cost 應攤成本   #mu L-V  
annuities 年金   ,<tJ`,0X  
applied cost 已分配成本   43AzNXWF8  
applied expense 已分配費用   ,sAAV%">
 
applied manufacturing expense 己分配製造費用   TsaQR2J@  
apportioned charge 攤派費用   11yX I[  
appreciation 漲價   (4R(5t  
article of association 公司章程  
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assessment 課稅   Dd5 9xNKm  
assets 資產   /=/ Ki%hh  
attorney fee 律師費   @=VxWU  
audit 審計   f"5O'QHGQK  
auditor 審計員   DYr#?} 40  
average 平均數   Ocx"s\q(  
average cost 平均成本   w'H'o!*/  
bad debt 壞賬   luf5-XT  
balance 餘額   pD$4nH4KST  
balance sheet 資產負債表   c 3QgX4vq  
bank account 銀行賬戶   1XSnnkJm  
bank balance 銀行結存   x"12$79=  
bank charge 銀行手續費   V^2_]VFj  
bank deposit 銀行存款   N*-tBz  
bank discount 銀行貼現   u<BU4c/
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bank draft 銀行匯票   l'+3 6  
bank loan 銀行借款   j?.F-a
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bank overdraft 銀行透支   1VX3pkUET  
bankers acceptance 銀行承兌   Kq")\Ha,f  
bankruptcy 破產   EMmgX*i
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bearer 持票人   At(88(y-W  
beneficiary 受益人   EjR(AqZY  
bequest 遺產   ;l@94 )@0  
bill 票據   h:%,>I%{  
bill of exchange 匯票   > {*cW  
bill of lading 提單   aDbqh~7  
bills discounted 貼現票據   r6m^~Wq!}  
bills payable 應付票據   ?,vLRq.  
bills receivable 應收票據   ?*fa5=ql  
board of directors 董事會   ;'"'|} xn  
bonds 債券   AWR :~{  
bonus 紅利   ) 0"Q h  
book value 賬面價值   <|Td0|x _q  
bookkeeper 簿記員   > ;fVuy  
bookkeeping 簿記   Cy~IB [  
branch office general ledger 支店往來賬戶   fzSkl`K}  
broker 經紀人   MpCPY"WLL  
brought down 接前   Qd}n4KF\  
brought forward 接上頁   ;vH2r~  
budget 預算   #dauXUKH  
by-product 副產品   `a83RX
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by-product sales 副產品銷售   %F*9D3^h  
capital 股本   e+[*4)Qfy  
capital income 資本收益   S,&LH-ps  
capital outlay 資本支出   )@g[aRFa  
capital stock 股本   =^9h z3j  
capital stock certificate 股票   Y 6a`{'  
carried down 移後   'n &p5%  
carried forward 移下頁   ?WI v4
 
cash 現金   x93@[B*%  
cash account 現金賬戶   X|of87  
cash in bank 存銀行現金   PQHztS"  
cash on delivery 交貨收款  
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cash on hand 庫存現金   [OC(~b  
cash payment 現金支付   uyj!$}4  
cash purchase 現購   /`PYk]mJh  
cash sale 現沽   x ytrd.  
cashier 出?#123;員   odP<S.  
cashiers check 本票   1[egCC\Mo_  
certificate of deposit 存款單折   ,ri&zbB  
certificate of indebtedness 借據   iq;\ },  
certified check 保付支票   e,(Vy  
certified public accountant 會計師   UylIxd  
charges 費用   l6'KIg  
charge for remittances 匯水手續費   }e7Rpgu  
charter 營業執照   !r/i<~'Bx  
chartered accountant 會計師   t>[QW`EeP  
chattles 動產   dDcQSshL  
check 支票   @rhS[^1wi+  
che stub 支票存根   5gz^3R|`f  
closed account 己結清賬戶   uP9b^LEoN  
closing 結算   h,[L6-n  
closing entries 結賬紀錄   o$@/@r  
closing stock 期末存貨   <@J$hs9s  
closing the book 結賬   jOhAXe;~X{  
columnar journal 多欄日記賬   )!(gS,  
combination 聯合   >MYxj}I4{z  
commission 佣金   FK BRJ5O  
commodity 商品   FBE|pG7  
common stock 普通股   7FwtBO  
company 公司   S ct  
compensation 賠償   *zRig|k!H  
compound interest 複利   ^!tX+`,6^  
consignee 承銷人   aT^ $'_ G  
consignment 寄銷   d.}65{F,x  
consignor 寄銷人   5c5!\g~'  
consolidated balance sheet 合併資產負債表   \J:+Wl.9A  
consolidated profit and loss account 合併損益表   8wWp+Hk  
consolidation 合併   mx
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construction cost 營建成本   R&1> \t  
construction revenue 營建收入   } W]A`-Jv  
contract 合同   >s%Db<(P=  
control account 統制賬戶   }w)}=WmD  
copyright 版權   WX Fm'5Vr  
corporation 公司   /[c_,G""  
cost 成本   $2FU<w$5  
cost accounting 成本會計   @+;.W>^h  
cost of labour 勞工成本   &._"rhz  
cost of production 生產成本   / 0 $!.  
cost of manufacture 製造成本   (bm> )U=  
cost of sales 銷貨成本   Pjq'c+4.yL  
cost price 成本價格   e =XP4h  
credit 貸方   Ft;x@!h%  
credit note 收款通知單   U]pE{^\w  
creditor 債權人   >~d 'i
 
crossed check 橫線支票   *~U*:>hS  
current account 往來活期賬戶   5[g&0  
current asset 流動資產   :V$\y up  
current liability 流動負債   i^WY/ OhL  
current profit and loss 本期損益    Xcfd]29  
debit 借方   m p_7$#{l  
debt 債務   "E<+idoz  
debtor 債務人   o5/BE`VD5c  
deed 契據   xd `MEOY  
deferred assets 遞延資產   3LyNi$`f  
deferred liabilities 遞延負債   h@JX?LzZS  
delivery 交貨   7r:&%?2:g  
delivery expense 送貨費   FzOWM7+\  
delivery order 出貨單   ;t>4VA  
demand draft 即期匯票   V~jp  
demand note 即期票據   N, u]2,E  
demurrage charge 延期費   $+2QbEk&-  
deposit 存款   E el*P M  
deposit slip 存款單   Ij
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depreciation 折舊   VZ IY=Q>g  
direct cost 直接成本   hrJ(][8  
direct labour 直接人工   Bi9Q8#lh  
director 董事   XXm7rn  
discount 折扣   Fa`%MR1  
discount on purchase 進貨折扣   q%M~gp1  
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