[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。   un=)k;oh  
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acceptance 承兌   @"0qS:s]X  
account 賬戶   l.! ~t1i  
accountant 會計員   38^_(N  
accounting 會計   8%B @[YDe  
accounting system 會計制度   ;2}Gqh)Yr  
accounts payable 應付賬款   wAYc)u#  
accounts receivable 應收賬款   >LSA?dy!?  
accumulated profits 累積利益   f5v|}gMAX  
adjusting entry ?#123;整記錄   5+J/Qm8{bb  
adjustment ?#123;整   glpdYg *  
administration expense 管理費用   j!/(9*\  
advances 預付   TvR2lP  
advertising expense 廣告費   Lb/_ULo6-V  
agency 代理   2UquN0  
agent 代理人   # L R[6l  
agreement 契約   . ^,vK7  
allotments 分配數   {3>^nMv@e  
allowance 津貼   `JCC-\9T_  
amalgamation 合併   EUgs2Fsb3  
amortization 攤銷   :|g{gi  
amortized cost 應攤成本   -rfO"D>  
annuities 年金   ~+Y;jAdU  
applied cost 已分配成本   .O(UK4Mb  
applied expense 已分配費用   ,MJZ*"V/3  
applied manufacturing expense 己分配製造費用   ~i4@sz&  
apportioned charge 攤派費用   f$L5=V  
appreciation 漲價   lbY>R @5  
article of association 公司章程   LY MfoXp  
assessment 課稅   ;L7<mU  
assets 資產   W0|?R6|  
attorney fee 律師費   ,LvJ'N  
audit 審計   E^!%m8--  
auditor 審計員   4ET P  
average 平均數   ]iPdAwc.1  
average cost 平均成本   -T>`PJpJuL  
bad debt 壞賬   dxA=gL2  
balance 餘額   ? @#<>7V  
balance sheet 資產負債表   Xo,BuK&G  
bank account 銀行賬戶   dNR4h  
bank balance 銀行結存   P~&X$H%e  
bank charge 銀行手續費   Y9u2:y!LdL  
bank deposit 銀行存款   J_,y?}.e3  
bank discount 銀行貼現   >9DgsA`'  
bank draft 銀行匯票   CH2o[&  
bank loan 銀行借款   zy.Ok 49  
bank overdraft 銀行透支   laAG%lq/'  
bankers acceptance 銀行承兌   YG%Zw  
bankruptcy 破產   C5m*pGImG  
bearer 持票人   '=r.rW5  
beneficiary 受益人   q7;)&_'  
bequest 遺產   )wC>Hq[mhW  
bill 票據   sXFD]cF  
bill of exchange 匯票   OG.`\G|  
bill of lading 提單   p|Ln;aYc  
bills discounted 貼現票據   NXV%j},>  
bills payable 應付票據   y ^YrGz.  
bills receivable 應收票據   e2;">tp6?  
board of directors 董事會   g+f{I'j  
bonds 債券   jE{z4en  
bonus 紅利   UuN(+&oD-  
book value 賬面價值   :%Bo)0a9  
bookkeeper 簿記員   T+\BX$w/4e  
bookkeeping 簿記   Qtk'^Fc  
branch office general ledger 支店往來賬戶   ),n?"  
broker 經紀人   V!oyC$eV  
brought down 接前   Yd
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brought forward 接上頁   <1"6`24  
budget 預算   P~~RK&+i  
by-product 副產品   Ys\l[$_`*  
by-product sales 副產品銷售   !nu#r$K(  
capital 股本   _PuMZjGL  
capital income 資本收益   Si;e_a  
capital outlay 資本支出   9J<KR#M  
capital stock 股本   pgI@[zp7  
capital stock certificate 股票   fx*Swv%r  
carried down 移後   U-k6ZV3&8  
carried forward 移下頁   xH92=t-w  
cash 現金   A
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cash account 現金賬戶   -wY6da*.W  
cash in bank 存銀行現金   ct/I85c@P  
cash on delivery 交貨收款   __zsrIUJ  
cash on hand 庫存現金   j@9A!5<CCk  
cash payment 現金支付   FrB19  
cash purchase 現購   U\51j  
cash sale 現沽   GU=h2LSi]  
cashier 出?#123;員   l9n8v\8,o  
cashiers check 本票   BV<LIrAS  
certificate of deposit 存款單折   *G=n${'  
certificate of indebtedness 借據   'Y[\[]3[8  
certified check 保付支票   eM8u
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certified public accountant 會計師   pnf3YuB  
charges 費用   /H\ZCIu/7  
charge for remittances 匯水手續費   Am-JB
 
charter 營業執照   'A4Lr  
chartered accountant 會計師   \&SP7~-eq  
chattles 動產   @mW0EJ8bb  
check 支票   H>M0GL  
che stub 支票存根   Qg3 -%i/@  
closed account 己結清賬戶   !j\y t  
closing 結算   wjY3:S~  
closing entries 結賬紀錄   c!s{QW d%  
closing stock 期末存貨   P4s:wuJ^  
closing the book 結賬   B~z& "`  
columnar journal 多欄日記賬   X^"95Ic  
combination 聯合   :I1bGa&I  
commission 佣金   #U'n=@U@(  
commodity 商品   e=YvMg  
common stock 普通股   tk~7>S  
company 公司   R9{6$djq\:  
compensation 賠償   x_#yH3kJ  
compound interest 複利    16xM
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consignee 承銷人   >:8GU f*  
consignment 寄銷   ?9/%K45  
consignor 寄銷人   @aI`ru+a  
consolidated balance sheet 合併資產負債表   C}wmoYikV  
consolidated profit and loss account 合併損益表   I/fERnHM/+  
consolidation 合併   L k`0z  
construction cost 營建成本   d[jxU/.p;  
construction revenue 營建收入   C#;}U51:t  
contract 合同   7(ZI]<  
control account 統制賬戶   .,-t}5(VSq  
copyright 版權   XVE(p3-  
corporation 公司   Gu9Ap<>!  
cost 成本   |7%M:7Q  
cost accounting 成本會計   ix ,5-j  
cost of labour 勞工成本   l=xy_ TCf  
cost of production 生產成本   km.xy_v  
cost of manufacture 製造成本   J/WPffqD  
cost of sales 銷貨成本   qJUu9[3'm  
cost price 成本價格   ,253'53W)  
credit 貸方   `nn;E%n  
credit note 收款通知單   !y `wAm>n  
creditor 債權人   cl)%qIXj}H  
crossed check 橫線支票   3<#4  
current account 往來活期賬戶   "m(HQ5e)*  
current asset 流動資產   nTp?  
current liability 流動負債   R8?Xz5  
current profit and loss 本期損益   rWAJL9M  
debit 借方   >4b-NS/}0  
debt 債務   `TBau:ElI  
debtor 債務人   7l%O:M(\  
deed 契據   ' !ZFK }  
deferred assets 遞延資產    AI/xOd!a  
deferred liabilities 遞延負債   P
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delivery 交貨   "=N [g  
delivery expense 送貨費   mQ:lj$Gf  
delivery order 出貨單   !Zlvz%X  
demand draft 即期匯票   /a(xUm@.  
demand note 即期票據   NDm3kMa  
demurrage charge 延期費   FlgK:=Fmj  
deposit 存款   !ku5
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deposit slip 存款單   >a5CW~Z]  
depreciation 折舊   +)dQd T0Fq  
direct cost 直接成本   s^)wh v`C  
direct labour 直接人工   pk:YjJs  
director 董事   lt`#or"o  
discount 折扣   Xq` '^)  
discount on purchase 進貨折扣   Vd1.g{yPV  
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