[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。   ?;i6eg17<  
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acceptance 承兌    =v8#@$  
account 賬戶   'X[3y^q  
accountant 會計員   HPt"  
accounting 會計   _{ ?1+  
accounting system 會計制度   sRYFu%  
accounts payable 應付賬款  
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accounts receivable 應收賬款   T=>&`aZH  
accumulated profits 累積利益   3S <5s}  
adjusting entry ?#123;整記錄   F%< 0pi  
adjustment ?#123;整   f+F /`P%  
administration expense 管理費用   
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advances 預付   |'a5nh!  
advertising expense 廣告費   m >'o&Hj  
agency 代理   O(!wDnhc  
agent 代理人   f PDn
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agreement 契約   ~j8x"  
allotments 分配數   \y<n{"a  
allowance 津貼   ))k^7g9M`  
amalgamation 合併   Dj %jrtT  
amortization 攤銷   Ai/ay# E  
amortized cost 應攤成本   [81k4kU  
annuities 年金   n:;2Z  
applied cost 已分配成本   #n0P'@d,r  
applied expense 已分配費用   1UmV&  
applied manufacturing expense 己分配製造費用   X,gXgxP\  
apportioned charge 攤派費用  
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appreciation 漲價   O":x$>'t  
article of association 公司章程   3+(Fq5I  
assessment 課稅  
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assets 資產   9C`Fd S  
attorney fee 律師費   ,.F,]m=  
audit 審計   YK_a37E{F  
auditor 審計員   3Vt-]DGX  
average 平均數   &@{Ba~S  
average cost 平均成本   cMtkdIO  
bad debt 壞賬   J *^|ojX  
balance 餘額   Z7Mc.[C  
balance sheet 資產負債表   N/^r9Nu  
bank account 銀行賬戶   )eUb@Eu  
bank balance 銀行結存   6Zkus20  
bank charge 銀行手續費   wUl}x)xo  
bank deposit 銀行存款   L2Mcs  
bank discount 銀行貼現   R$cg\DD  
bank draft 銀行匯票   Y[*z6gP(  
bank loan 銀行借款   ]D(%Ku,
O%  
bank overdraft 銀行透支   <A!v'Y  
bankers acceptance 銀行承兌   |J~;yO SD  
bankruptcy 破產   ZW*"Kok  
bearer 持票人   kOJs;k  
beneficiary 受益人   ]<{BDXIGIE  
bequest 遺產   4Mnne'7  
bill 票據   C>t1~^Q},9  
bill of exchange 匯票   : h-N  
bill of lading 提單   L?0dZY-"  
bills discounted 貼現票據   ']4sx_)S  
bills payable 應付票據   lq+FH&  
bills receivable 應收票據   whxE[Xnv  
board of directors 董事會   0*,r  
bonds 債券   5C2 *f4|  
bonus 紅利   ?%;)> :3N  
book value 賬面價值   Ql#:Rx>b  
bookkeeper 簿記員   H| Q)Tp Lk  
bookkeeping 簿記    #*?5  
branch office general ledger 支店往來賬戶   nj #Ab  
broker 經紀人   oIX]9~  
brought down 接前   u["Pg  
brought forward 接上頁   zFwp$K>{QY  
budget 預算   WG(tt.  
by-product 副產品   n T\W|  
by-product sales 副產品銷售   jC<<S  
capital 股本   uFG]8pj2V1  
capital income 資本收益   64`V+Hd  
capital outlay 資本支出   m {wMzsQ  
capital stock 股本   |o=eS&)  
capital stock certificate 股票   i]xyD'0  
carried down 移後   " c}pY^(  
carried forward 移下頁   3 uhwoE  
cash 現金   ;o"}7'4*R%  
cash account 現金賬戶   Rq9v+Xq2  
cash in bank 存銀行現金   z8jQaI]j  
cash on delivery 交貨收款   B9Y "J  
cash on hand 庫存現金   |.)dOk,o  
cash payment 現金支付   Dj #G{X".  
cash purchase 現購   n%W~+  
cash sale 現沽   EC &w9:R  
cashier 出?#123;員   [2.pZB  
cashiers check 本票    fW|1AUD,  
certificate of deposit 存款單折   _T8#36iR  
certificate of indebtedness 借據   SJj0*ry:  
certified check 保付支票   9`QWqu[  
certified public accountant 會計師   [ gx<7}[  
charges 費用   om9fg66  
charge for remittances 匯水手續費   q"`1cFD  
charter 營業執照   h#'(UZ  
chartered accountant 會計師   j`ggg]"&$  
chattles 動產   Ah)_mxK  
check 支票   jsfyNl?6  
che stub 支票存根   Tld%NE  
closed account 己結清賬戶   |OhNQoTY  
closing 結算   doVBVTk^  
closing entries 結賬紀錄   uF L~^vz  
closing stock 期末存貨   _`*x}  
closing the book 結賬   &*/8Ojv)9  
columnar journal 多欄日記賬   mEr *n  
combination 聯合   nlw(U3@7  
commission 佣金   M[@).4h  
commodity 商品   ko$bCG%  
common stock 普通股   a~DR$^m  
company 公司   ,8cw jS2E  
compensation 賠償   ;v*$6DIC5  
compound interest 複利   bu,Z'  
consignee 承銷人   UYD(++  
consignment 寄銷   fA2H8"r  
consignor 寄銷人   3RZP 12x  
consolidated balance sheet 合併資產負債表   )pW(Cp  
consolidated profit and loss account 合併損益表   d&PXJ  
consolidation 合併   W2qW`Ujo{  
construction cost 營建成本   7V%}U5  
construction revenue 營建收入   _{TGO jZr  
contract 合同   G!L=W#{  
control account 統制賬戶   Uw)?u$+ P  
copyright 版權   w<.{(1:v  
corporation 公司   srw5&s(3X  
cost 成本   w91{''sK  
cost accounting 成本會計   [XhuJdr"u  
cost of labour 勞工成本   W5
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cost of production 生產成本   E<>n0",  
cost of manufacture 製造成本   oslV@v F  
cost of sales 銷貨成本   |j#x}8[(  
cost price 成本價格   JyvX NV,  
credit 貸方   ,3!l'|0jJ  
credit note 收款通知單   xT#j-T  
creditor 債權人   ,H'O`oV!1E  
crossed check 橫線支票   `7LN?- T  
current account 往來活期賬戶    # G0jMQ  
current asset 流動資產   ij w'7d|,  
current liability 流動負債   JGHQ_AI  
current profit and loss 本期損益   ~^UQw?;  
debit 借方   pMHY2t  
debt 債務   /g< T
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debtor 債務人   O|O#T.Tg  
deed 契據   XuVbi=pN.2  
deferred assets 遞延資產   bT@3fuL4  
deferred liabilities 遞延負債   w(]Q`  
delivery 交貨   K)`,|q* \  
delivery expense 送貨費   bu1O< *  
delivery order 出貨單   t.v@\[{-  
demand draft 即期匯票   &$ia#j{l  
demand note 即期票據   vHCz_ FV  
demurrage charge 延期費   {k-GWYFA  
deposit 存款   #f5-f  
deposit slip 存款單   wv #1s3  
depreciation 折舊     lCr  
direct cost 直接成本   l Ztq_* Fl  
direct labour 直接人工   uZ&,tH/  
director 董事   _8)9I?jH  
discount 折扣   ,ic.b @u1  
discount on purchase 進貨折扣   T+8F'9i`  
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