[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。   V2V^*9(wu@  
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acceptance 承兌   -_4U+Cfmtl  
account 賬戶   {xMY2I++  
accountant 會計員   d {T3  
accounting 會計   k#w[GL|T  
accounting system 會計制度   w f,7  
accounts payable 應付賬款   P}KyT?X:  
accounts receivable 應收賬款   /t01z~_  
accumulated profits 累積利益   d/j$_NQ&!  
adjusting entry ?#123;整記錄   yo#&>W  
adjustment ?#123;整   /~K-0K#w  
administration expense 管理費用   0' @^PzX  
advances 預付   #y~^!fdp9  
advertising expense 廣告費   ry/AF  
agency 代理   (B}+uI{  
agent 代理人   (sq4  
agreement 契約   N;9@-Tb  
allotments 分配數   )K4 |-<i  
allowance 津貼   .u>IjK^  
amalgamation 合併   fj[B,ua  
amortization 攤銷   +>@<'YI<  
amortized cost 應攤成本   e@Q<hb0<eU  
annuities 年金   9P#E^;L  
applied cost 已分配成本   7^A;.x  
applied expense 已分配費用   `Jq ?+W  
applied manufacturing expense 己分配製造費用   .Qn54tS0q  
apportioned charge 攤派費用   ,q]Wi#  
appreciation 漲價   X@*$3z#Z  
article of association 公司章程   i<YatW~Pu  
assessment 課稅   BHy#g> KUF  
assets 資產   XnHc U=~q  
attorney fee 律師費   Q?B5@J  
audit 審計   ?a+tL'D[  
auditor 審計員   P%]li`56-c  
average 平均數   Ec y|l;  
average cost 平均成本   L 5J=+k,  
bad debt 壞賬   Hc ]/0:  
balance 餘額   n\Uh5P1W"  
balance sheet 資產負債表   #(mm6dj  
bank account 銀行賬戶   559znM=  
bank balance 銀行結存   @ kK${  
bank charge 銀行手續費   6] <~0{  
bank deposit 銀行存款   =toqEm~  
bank discount 銀行貼現   /d ?)  
bank draft 銀行匯票   % =xR$<D  
bank loan 銀行借款   O['gp~P"  
bank overdraft 銀行透支   ,Drd s"H  
bankers acceptance 銀行承兌   9[N+x2q  
bankruptcy 破產   4&~ft  
bearer 持票人   7SE\(K=<%  
beneficiary 受益人   RY2`v pv  
bequest 遺產   1a;Le8  
bill 票據   T^x7w+  
bill of exchange 匯票   _Pjo9z 9  
bill of lading 提單   9&q<6TZz  
bills discounted 貼現票據   &~ QQZ]q6  
bills payable 應付票據   ]&`_5pS  
bills receivable 應收票據   >:!TfuU^R  
board of directors 董事會   wXIsc;  
bonds 債券   (9]`3^_,J  
bonus 紅利   n8DWA`[ib  
book value 賬面價值   3<LG~HWST  
bookkeeper 簿記員   ^} P|L  
bookkeeping 簿記   *lRP ZN  
branch office general ledger 支店往來賬戶   TK<~(Dk  
broker 經紀人   ER~m &JI  
brought down 接前   B<i)je!  
brought forward 接上頁   .|}ogTEf  
budget 預算   D$ zKkPYI  
by-product 副產品   Adp:O"-H1o  
by-product sales 副產品銷售   !Sx}~XB<  
capital 股本   Gnop  
capital income 資本收益   r+-KrO'  
capital outlay 資本支出   pRe, B'&  
capital stock 股本   &2C6q04b  
capital stock certificate 股票   /bv
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carried down 移後   vi')-1Y KM  
carried forward 移下頁   P
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cash 現金   tz\7,yGT  
cash account 現金賬戶   h4N!zj[  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   u P
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cash on hand 庫存現金   uUu]JDdz  
cash payment 現金支付   KoZ" yD  
cash purchase 現購   TkXD#%nFY  
cash sale 現沽   ,rVm81-2  
cashier 出?#123;員   7K>FCT  
cashiers check 本票   hG .>>  
certificate of deposit 存款單折   OQ;'Xo  
certificate of indebtedness 借據   9kss)xy  
certified check 保付支票   >MZWm6M8  
certified public accountant 會計師   e@"1W  
charges 費用   [ R1S+i  
charge for remittances 匯水手續費   ` W,gYH7  
charter 營業執照   RL7OFfMe  
chartered accountant 會計師   ":E 7#9  
chattles 動產   ]`)50\pdw  
check 支票   A ^@:Ps  
che stub 支票存根   ~9c?g(0  
closed account 己結清賬戶   dmI,+hHtL  
closing 結算   ,6:ya8vB  
closing entries 結賬紀錄   H)S" `j  
closing stock 期末存貨   :=WiT_M  
closing the book 結賬   4^vEMq8lB  
columnar journal 多欄日記賬   U?97yc\$  
combination 聯合   >U
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commission 佣金   NKf][!bi  
commodity 商品   Fw? ;Y%  
common stock 普通股   :fz&)e9  
company 公司   ykcW>h  
compensation 賠償   vJ9Uw  
compound interest 複利   tn!z^W  
consignee 承銷人   @9~a3k|  
consignment 寄銷   L1ZhH3}X  
consignor 寄銷人   X-&t!0O4}`  
consolidated balance sheet 合併資產負債表   8wz%e(  
consolidated profit and loss account 合併損益表   Hf!o6 o  
consolidation 合併   D{g6M>,\  
construction cost 營建成本   OEmz`JJ67  
construction revenue 營建收入   MUsF/1  
contract 合同   YSERQo  
control account 統制賬戶   Ex2TV7I  
copyright 版權   /T&z :st0  
corporation 公司   dYV'<  
cost 成本   -3`S;Dmn  
cost accounting 成本會計   K0$8t%Z.  
cost of labour 勞工成本   5>+>=)*  
cost of production 生產成本   _|qJ)gD[  
cost of manufacture 製造成本   lj0"2@z3"E  
cost of sales 銷貨成本   OCmF/B_  
cost price 成本價格   5q?2?j/h  
credit 貸方   B@g 0QgA  
credit note 收款通知單   Lt>"R! "x  
creditor 債權人   LdxrS5  
crossed check 橫線支票   R{Q*"sf  
current account 往來活期賬戶   Wm>[5h%>  
current asset 流動資產   jf25Ky~  
current liability 流動負債   ;v%Fw!b032  
current profit and loss 本期損益   1vKc>+9  
debit 借方  
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debt 債務   6)63Yp(  
debtor 債務人   >PdYQDyVS  
deed 契據   AuIb>@a  
deferred assets 遞延資產   J60XUxf  
deferred liabilities 遞延負債   8q9HQ4dsL  
delivery 交貨   \; ! oG  
delivery expense 送貨費   ;|_aACina  
delivery order 出貨單   BUT{}2+K  
demand draft 即期匯票   mYLqT$t.+  
demand note 即期票據   PqV9k,5f  
demurrage charge 延期費   kDJ$kv  
deposit 存款   9}p>='  
deposit slip 存款單   g-`HKoKe  
depreciation 折舊   y)iT-$bQ  
direct cost 直接成本   I\djZG$s;N  
direct labour 直接人工   IB9[Lx  
director 董事   G"w ?{W@  
discount 折扣   !$&k@#v:  
discount on purchase 進貨折扣   sq `f? tA?  
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