[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。   LzEAA{  
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acceptance 承兌   guC/eSxv  
account 賬戶   K_V44f1f  
accountant 會計員   r9Ux=W\  
accounting 會計   WgdL^PN(h  
accounting system 會計制度   ^n@.  
accounts payable 應付賬款   > 4:W:;R  
accounts receivable 應收賬款   r)|X?   
accumulated profits 累積利益   [aF?1KxNMt  
adjusting entry ?#123;整記錄   YyX/:1 sg>  
adjustment ?#123;整   *G^n<p$"  
administration expense 管理費用   1#
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advances 預付   U[z Y0B  
advertising expense 廣告費   xMsos?5}  
agency 代理   Q6y883>9  
agent 代理人   /Yk2 |L  
agreement 契約   ]McLace&  
allotments 分配數   z_#B 4  
allowance 津貼   }>JFO:v&  
amalgamation 合併   lz!F{mR  
amortization 攤銷   %3e}YQe)  
amortized cost 應攤成本   Vw*;xek?  
annuities 年金   lrjlkgSN  
applied cost 已分配成本   %S8e:kc6  
applied expense 已分配費用   PsDks3cG  
applied manufacturing expense 己分配製造費用   #Zpp*S55  
apportioned charge 攤派費用   2}u hPW+  
appreciation 漲價   (NUk{MTX  
article of association 公司章程   9?r|Y@xh]  
assessment 課稅   w,NK]<dU@  
assets 資產   bz_Zk  
attorney fee 律師費   d"+zDc;  
audit 審計   ~R.8r-kD`  
auditor 審計員   nnmn@t(%r  
average 平均數   ?H7*?HV  
average cost 平均成本   ze Qgg|;  
bad debt 壞賬   &0Zn21q  
balance 餘額   >Dpz0v  
balance sheet 資產負債表   cA"',N8!5  
bank account 銀行賬戶   *=L3bBu?  
bank balance 銀行結存   (US]e un  
bank charge 銀行手續費   8WU UE=p  
bank deposit 銀行存款   }N
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bank discount 銀行貼現   |KF X0*70  
bank draft 銀行匯票   zIWw055W  
bank loan 銀行借款   GZ\;M6{oh  
bank overdraft 銀行透支   CGIcuHp  
bankers acceptance 銀行承兌   wJJ4F$"b  
bankruptcy 破產   CzxU @  
bearer 持票人   St&xe_:^<  
beneficiary 受益人   5O&6 (Gaf  
bequest 遺產   #d%'BUde  
bill 票據   Q44Pg$jp  
bill of exchange 匯票   80cBLGG  
bill of lading 提單   693J?Yah[  
bills discounted 貼現票據   ^Sx0t  
bills payable 應付票據   4EzmH)4G  
bills receivable 應收票據   >2`)S{pBD  
board of directors 董事會   m;{_%oQ;  
bonds 債券   *52*I
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bonus 紅利   I!.o &dk  
book value 賬面價值   ,FX;-nP%  
bookkeeper 簿記員   {zBf*x  
bookkeeping 簿記   .V ux~A  
branch office general ledger 支店往來賬戶   Lm\N`  
broker 經紀人   F"j0;}+N  
brought down 接前   l2>G +t(,  
brought forward 接上頁   9@Yk8  
budget 預算   tfj6#{M5  
by-product 副產品   8qn1?Lb  
by-product sales 副產品銷售   QJp _>K  
capital 股本   ~fB: >ceD  
capital income 資本收益   7*y_~H  
capital outlay 資本支出   HDYr?t~V  
capital stock 股本   `@ULG>   
capital stock certificate 股票   +vaz gO<u  
carried down 移後   -,Cx|Nl  
carried forward 移下頁   bCg {z b#  
cash 現金   a ^<W ?Z  
cash account 現金賬戶   xf<D5 olZ  
cash in bank 存銀行現金   ?ltTJ(Po  
cash on delivery 交貨收款   $6h:j#{JE  
cash on hand 庫存現金   ?8. $A2(Xw  
cash payment 現金支付   vmL%%7  
cash purchase 現購   33| >u+  
cash sale 現沽   q5?g/-_0[  
cashier 出?#123;員   *}Zd QJL  
cashiers check 本票   %TxFdF{A  
certificate of deposit 存款單折   ^ruS  
certificate of indebtedness 借據   U.hV1  
certified check 保付支票   5Fm.] /  
certified public accountant 會計師   V(1Ldl'a  
charges 費用   vGO-a2Z  
charge for remittances 匯水手續費   ZO{uG(u  
charter 營業執照   vL@N21u  
chartered accountant 會計師   )6iY9[@tN  
chattles 動產   v9INZ1# v  
check 支票   [Rw0']i`4  
che stub 支票存根   7}>j
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closed account 己結清賬戶   esx<feP)\  
closing 結算   qI\qpWS\  
closing entries 結賬紀錄   Bvzl* &?  
closing stock 期末存貨   <",4O  
closing the book 結賬   Q+)fI  
columnar journal 多欄日記賬   iU{bPyz,  
combination 聯合   9kL'"0c  
commission 佣金   2Ch!LS:+  
commodity 商品   X0J@c "%0  
common stock 普通股   S*Scf~Qp  
company 公司   AZt~ \qf  
compensation 賠償   6UR.,*f=  
compound interest 複利   /]2-I_WB  
consignee 承銷人   ~"!F&  
consignment 寄銷   -}@3 ,G  
consignor 寄銷人   vC[)/w  
consolidated balance sheet 合併資產負債表   +Sv`23G@  
consolidated profit and loss account 合併損益表   _aL:XKM  
consolidation 合併   F=yrqRS=  
construction cost 營建成本   "2(lgxhj  
construction revenue 營建收入   Pc C9)x  
contract 合同   #>GUfhou)  
control account 統制賬戶   e*jt(p[Ge  
copyright 版權   qyGVyi3  
corporation 公司   R<lj$_72Q  
cost 成本   He^+>XIam  
cost accounting 成本會計   a h>k=t8(  
cost of labour 勞工成本   cW;to Q!P  
cost of production 生產成本  
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cost of manufacture 製造成本   #qT97NQ  
cost of sales 銷貨成本   dbSIC[q  
cost price 成本價格   RN238]K  
credit 貸方   _C~e(/=z  
credit note 收款通知單   U0t/(Jyg  
creditor 債權人   j!GJ$yd=-6  
crossed check 橫線支票   hc2[,Hju{O  
current account 往來活期賬戶   o)Kx:l +f  
current asset 流動資產   x+l.04a@  
current liability 流動負債   KL,=Z&.<=  
current profit and loss 本期損益   >|WNsjkU%  
debit 借方   frbKi _1  
debt 債務   > xkl7D  
debtor 債務人   GLQ1rT  
deed 契據   i%+cPQ^o  
deferred assets 遞延資產   BusD}9
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deferred liabilities 遞延負債   bPEf2Z G4  
delivery 交貨   wX@&Qv  
delivery expense 送貨費   D oX!P|*  
delivery order 出貨單   HGfV2FtTz  
demand draft 即期匯票   >'wl)j$  
demand note 即期票據   "8%B (a 5A  
demurrage charge 延期費   &!]$#  
deposit 存款   a_4Ny  
deposit slip 存款單   wO&`3Q3~$  
depreciation 折舊   h2ewYe<87`  
direct cost 直接成本   :&}(?=<R}L  
direct labour 直接人工   _O2},9L n  
director 董事   \~d|MP}"F:  
discount 折扣   v~e@:7d i  
discount on purchase 進貨折扣   PN[ `p1F  
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