[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。   RY*U"G0#w  

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acceptance 承兌   -o EW:~y  
account 賬戶   $ o#V#  
accountant 會計員  
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accounting 會計   Q .c\/&  
accounting system 會計制度   !FFU=f  
accounts payable 應付賬款   w"&n?L  
accounts receivable 應收賬款   fa2kG&, _  
accumulated profits 累積利益   m<2M4u   
adjusting entry ?#123;整記錄   8q
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adjustment ?#123;整   R_S.tT!  
administration expense 管理費用   ]:/Q]n^  
advances 預付   G;XxBA  
advertising expense 廣告費   xFg>SJ7]  
agency 代理   ;mKb]  
agent 代理人   '(jG[ry&T  
agreement 契約   qA5r  
allotments 分配數   Ef13Q]9|  
allowance 津貼   U\!X,a*ts{  
amalgamation 合併   VTHH&$ZNq  
amortization 攤銷   ]L}dzA?:
 
amortized cost 應攤成本   |)/aGZ+  
annuities 年金   2gVm9gAHUd  
applied cost 已分配成本   IRqy%@)  
applied expense 已分配費用   ,izO{@We2{  
applied manufacturing expense 己分配製造費用   &~U ]~;@  
apportioned charge 攤派費用   3|Xyl`i4o  
appreciation 漲價   DrK{}uM  
article of association 公司章程   # c^z&0B}  
assessment 課稅   K@w{"7}  
assets 資產   ^&Y#)II  
attorney fee 律師費   x# 5A(g  
audit 審計   cDkf qcC  
auditor 審計員   g5r(>,vY  
average 平均數   4x[S\,20  
average cost 平均成本   Y
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bad debt 壞賬   /fV;^=:8c  
balance 餘額   c<$OA=n  
balance sheet 資產負債表   ,L'zRyP  
bank account 銀行賬戶   KL Xq\{X  
bank balance 銀行結存   S#} KIy  
bank charge 銀行手續費   >Wg hn:^  
bank deposit 銀行存款   Q6 I:"2u 1  
bank discount 銀行貼現   Aj]V`B:65  
bank draft 銀行匯票   -v|qZ
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bank loan 銀行借款   UU0,!?o4  
bank overdraft 銀行透支   A1zjPG&]  
bankers acceptance 銀行承兌   [QT#Yf0  
bankruptcy 破產   kt$jm)UI~l  
bearer 持票人   UN<]N76!  
beneficiary 受益人   -_eLf#3  
bequest 遺產   l0A&9g*l2  
bill 票據   W-zP/]Dh  
bill of exchange 匯票   hODWB &b  
bill of lading 提單   y7Df_|Z  
bills discounted 貼現票據   K:30_l<  
bills payable 應付票據   (qulwOt~w  
bills receivable 應收票據   5(HG|  
board of directors 董事會   3n}?bY8@5_  
bonds 債券   7o5BXF  
bonus 紅利   $(>
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book value 賬面價值   SQt4v"  
bookkeeper 簿記員  
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bookkeeping 簿記   o`N9!M  
branch office general ledger 支店往來賬戶   _[ZO p ~  
broker 經紀人   3HY9\'t6  
brought down 接前   j^rIH#V   
brought forward 接上頁  
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budget 預算   &m:uO^ -D  
by-product 副產品   54li^   
by-product sales 副產品銷售   **G9H  
capital 股本   _X"N1,0  
capital income 資本收益   aM0f/"-_  
capital outlay 資本支出   2Dj%,gaR  
capital stock 股本   ur7q [n  
capital stock certificate 股票   ?]Xpi3k  
carried down 移後   naznayy  
carried forward 移下頁   3]3|  
cash 現金   9.B KI/  
cash account 現金賬戶   !9P';p}2  
cash in bank 存銀行現金   j+v=Ul|l  
cash on delivery 交貨收款   8k1Dj1@0z  
cash on hand 庫存現金   Y,t={HiclX  
cash payment 現金支付   ?|B&M\}g  
cash purchase 現購   !6Mo]xh  
cash sale 現沽   +
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cashier 出?#123;員   hJ~Uf5Q  
cashiers check 本票   |02gupqqi  
certificate of deposit 存款單折   uT7B#b7  
certificate of indebtedness 借據   % 0+j?>#X  
certified check 保付支票   `W/>XZl+t  
certified public accountant 會計師   'K{Z{[s{  
charges 費用   r/6o \-  
charge for remittances 匯水手續費   !lc[  
charter 營業執照   <.izVD4/Gg  
chartered accountant 會計師   A*P| e-&Q8  
chattles 動產   !s?nJ(p  
check 支票   K':;%~I  
che stub 支票存根   {w^+\]tC  
closed account 己結清賬戶   bsA-2*Q+  
closing 結算   en*GM}<V  
closing entries 結賬紀錄   :;fHDU|  
closing stock 期末存貨   0- yp,G  
closing the book 結賬   mahJSz(3  
columnar journal 多欄日記賬   0Bi.6 r  
combination 聯合    ^J)mH[  
commission 佣金   $jqq `n_  
commodity 商品   e)#J1(j_  
common stock 普通股   KP5C}ZK+s  
company 公司   k:F9. j%*  
compensation 賠償   E3gh?6  
compound interest 複利   ^pF&`2eD  
consignee 承銷人   O%KsD[W;  
consignment 寄銷   Y^}Z>  
consignor 寄銷人   OO*zhGD;[  
consolidated balance sheet 合併資產負債表   p(`6hWx  
consolidated profit and loss account 合併損益表   o{q{!7DH@  
consolidation 合併   (
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construction cost 營建成本   O5kz5b>Z  
construction revenue 營建收入   K<ft2anY5  
contract 合同   4\u1TYR  
control account 統制賬戶   OJ5#4qJ[  
copyright 版權   ]cZ !y ~  
corporation 公司   9s$CA4?HP  
cost 成本   _Wq  
cost accounting 成本會計   6vNrBB  
cost of labour 勞工成本   @ljA  
cost of production 生產成本   ?+W9az]+  
cost of manufacture 製造成本   "(z5{z
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cost of sales 銷貨成本   ^!ZC?h!rG  
cost price 成本價格   SVs_dG$  
credit 貸方   Cdu4U}^H  
credit note 收款通知單   *%fi/bimG  
creditor 債權人   :xv!N*Le  
crossed check 橫線支票   v|%Z+w  
current account 往來活期賬戶   xLWwYK  
current asset 流動資產   Hmd] FC,_  
current liability 流動負債   W~~7C,!  
current profit and loss 本期損益   jW3!6*93  
debit 借方   e .2ib?8  
debt 債務   BJsz2t :0  
debtor 債務人  
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deed 契據   B9$jSD  
deferred assets 遞延資產   o( LFh[  
deferred liabilities 遞延負債   ],FMwCI  
delivery 交貨   KgiJUO`PR  
delivery expense 送貨費   n%C>E.Tq  
delivery order 出貨單   Raxrb=7  
demand draft 即期匯票   X>(TrdK_9"  
demand note 即期票據   a M2l2  
demurrage charge 延期費   )d1_Wm#B  
deposit 存款   Nj xoTLI  
deposit slip 存款單   -tHU6s,  
depreciation 折舊   oe |)oTv  
direct cost 直接成本   !^=*Jq>  
direct labour 直接人工   9N<<{rQ,F  
director 董事   D2!X?"[P  
discount 折扣   ,5kKimTt  
discount on purchase 進貨折扣   5JCG2jqx0  
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