[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。   -xS{{"-  
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acceptance 承兌   S"ZH5O(  
account 賬戶   QFMR~6 ?  
accountant 會計員   ezn%*X y,  
accounting 會計   Tf/j
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accounting system 會計制度   3 f=_F  
accounts payable 應付賬款   K' xN>qc  
accounts receivable 應收賬款   0|kkwZVPn  
accumulated profits 累積利益   'thWo wE  
adjusting entry ?#123;整記錄   N
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adjustment ?#123;整   r>4HF"Nm  
administration expense 管理費用   (3Hz=k_  
advances 預付   kH'LG!O  
advertising expense 廣告費   egMl(~D  
agency 代理   7\>P@s
  
agent 代理人   o!W 71  
agreement 契約   n qSjP5  
allotments 分配數   oc+TsVt  
allowance 津貼   U.]5UP:a  
amalgamation 合併   84v7g`lrR  
amortization 攤銷   yd#SB)&  
amortized cost 應攤成本   -FRMal4Pg0  
annuities 年金   .)L%AN f  
applied cost 已分配成本   "mlVs/nsyG  
applied expense 已分配費用   $+CKy>   
applied manufacturing expense 己分配製造費用   [=k$Q (.3  
apportioned charge 攤派費用   b&[bfM<  
appreciation 漲價   W^{zlg  
article of association 公司章程   nBw4YDR!  
assessment 課稅   \
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assets 資產   86pujXjc'  
attorney fee 律師費   0LEJnl  
audit 審計  
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auditor 審計員   a6\0XVU  
average 平均數   ctI
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average cost 平均成本   oYOR%'0*m+  
bad debt 壞賬   ]-ad\PI$  
balance 餘額   H_w&_h&  
balance sheet 資產負債表   M)sM G C  
bank account 銀行賬戶   7A6Qrfw  
bank balance 銀行結存   HK_Vk\e  
bank charge 銀行手續費   ^pgVU&-~]/  
bank deposit 銀行存款   8@b,>l$  
bank discount 銀行貼現   og0 su  
bank draft 銀行匯票   UnTnc6Bo7W  
bank loan 銀行借款   8EbJ5wu/%S  
bank overdraft 銀行透支   ViZ Tl~  
bankers acceptance 銀行承兌   -rg >y!L  
bankruptcy 破產   Qy0Zj$,Z  
bearer 持票人   jQ> ~  
beneficiary 受益人   90g=&O5@O  
bequest 遺產   fca Uj9qN  
bill 票據   B^|^hZZ>  
bill of exchange 匯票   TS2zzYE6Z  
bill of lading 提單   ?2d! ^!9  
bills discounted 貼現票據   m9~cQ!m  
bills payable 應付票據   .J=<E  
bills receivable 應收票據   M N-j$-y}  
board of directors 董事會   l!S}gbM  
bonds 債券   O4`am:@  
bonus 紅利   h"#[{$(  
book value 賬面價值   >)`yG'[  
bookkeeper 簿記員   Hs9; &C  
bookkeeping 簿記   |
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branch office general ledger 支店往來賬戶   2!@ER i  
broker 經紀人   hCpX#rg?  
brought down 接前   M~h^~:Lk  
brought forward 接上頁   ]2zzY::Sd=  
budget 預算   n1Ic[cM}  
by-product 副產品   _P].Z
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by-product sales 副產品銷售   vZ6_/ew8  
capital 股本   z4!Y9  
capital income 資本收益   T:<mme3v  
capital outlay 資本支出   [hh
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capital stock 股本   G~.bi<(v  
capital stock certificate 股票   5~ip N/)E  
carried down 移後   ]h3{MTr/  
carried forward 移下頁   ^RIDC/B=V6  
cash 現金   v35!? 5{  
cash account 現金賬戶   N6R0$Br  
cash in bank 存銀行現金   QmiS/`AAv  
cash on delivery 交貨收款   TyGsSc  
cash on hand 庫存現金   "gIjU~'A  
cash payment 現金支付   xZE%Gf_U  
cash purchase 現購   vx7wW<e%D  
cash sale 現沽   ta  
cashier 出?#123;員   rl__3q  
cashiers check 本票   l|jb}9(J  
certificate of deposit 存款單折   T[(4z@d`5  
certificate of indebtedness 借據   =NNA7E7c  
certified check 保付支票   fkHCfcU  
certified public accountant 會計師   ^X\{MW'>4  
charges 費用   +$CO  
charge for remittances 匯水手續費   * K #Ci1Q  
charter 營業執照   Jf</83R
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chartered accountant 會計師   5f}GV0=n  
chattles 動產   C@F3iwTtp  
check 支票   Bk yW
 
che stub 支票存根   Y^(Nz
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closed account 己結清賬戶   eVvDis  
closing 結算   (?ofL|Cg(  
closing entries 結賬紀錄   Z*Lv!6WS  
closing stock 期末存貨   TBU.%3dEyI  
closing the book 結賬   QnMN8Q9  
columnar journal 多欄日記賬   8GKqPS+  
combination 聯合   Ld4Jp`Zg  
commission 佣金   :k&5Z`>)  
commodity 商品   4*9WxhJ ]0  
common stock 普通股   5^0K5R6GQf  
company 公司   A5q%ytI  
compensation 賠償   n&fV^ x  
compound interest 複利   y9::m]s  
consignee 承銷人   x6iT"\MO  
consignment 寄銷   x7!YA>  
consignor 寄銷人   ~i5t1  
consolidated balance sheet 合併資產負債表   7 nl  
consolidated profit and loss account 合併損益表   wM0P#+bA\  
consolidation 合併   @\)a&p
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construction cost 營建成本   &{=`g+4n  
construction revenue 營建收入   \
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contract 合同   ];U}'&  
control account 統制賬戶   LVAnZ'h/|  
copyright 版權   :G/.h[\R|  
corporation 公司   <x->
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cost 成本   !fT3mI6u\  
cost accounting 成本會計   #- z(]Y,y  
cost of labour 勞工成本   G ]JWd  
cost of production 生產成本   xA#'%| "  
cost of manufacture 製造成本   ,]cb3nP  
cost of sales 銷貨成本   r4wnfy  
cost price 成本價格   X)^&5;\`  
credit 貸方   D Kng.P  
credit note 收款通知單   $?Yw{%W  
creditor 債權人   <uL0M`u3  
crossed check 橫線支票   EwuBL6k N  
current account 往來活期賬戶  
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current asset 流動資產   ;Y"*Z2U  
current liability 流動負債   j87IxB?o  
current profit and loss 本期損益   KX$Q`lM   
debit 借方   :978D0 }{p  
debt 債務   %>)&QZig/  
debtor 債務人   1Zi(5S)  
deed 契據   h_?#.z0ih;  
deferred assets 遞延資產   S/)J<?<b  
deferred liabilities 遞延負債   N^U<;O?YDW  
delivery 交貨   7nOn^f D  
delivery expense 送貨費   F3,djZq  
delivery order 出貨單   ;d{lvKk  
demand draft 即期匯票   Z`97= :W  
demand note 即期票據   EC0M0qQ  
demurrage charge 延期費   d*(wU>J '  
deposit 存款   vo3[)BDbT  
deposit slip 存款單   j[q$;uSD  
depreciation 折舊   _3{,nhkf:!  
direct cost 直接成本   $ix*xm. 4m  
direct labour 直接人工   `ek On@T0  
director 董事   O:86
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discount 折扣   7J$ 5dFV2  
discount on purchase 進貨折扣   mzoNXf:x  
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