[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。   '!`\!=j-`  
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acceptance 承兌   ls:oC},p*  
account 賬戶   >FwK_Zd'  
accountant 會計員   ERIMz,  
accounting 會計   =hFY-~U  
accounting system 會計制度  
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accounts payable 應付賬款   Vez8~r3  
accounts receivable 應收賬款   {FI*oO1A~  
accumulated profits 累積利益   `qs}L  
adjusting entry ?#123;整記錄   X1`3KqK<9  
adjustment ?#123;整   >d p/  
administration expense 管理費用   _8u TK
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advances 預付   e~zgH\`  
advertising expense 廣告費   4 O8ct,Y  
agency 代理   ga%\n!S  
agent 代理人    )^{}ov  
agreement 契約   ^wd@mWxx  
allotments 分配數   \Dq'~ d  
allowance 津貼   VZWo.Br'W  
amalgamation 合併   7[;!enO  
amortization 攤銷   yj&GJuNb~  
amortized cost 應攤成本   /ki-Tha  
annuities 年金   e6j1Fa9  
applied cost 已分配成本   
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applied expense 已分配費用   } jJKE  
applied manufacturing expense 己分配製造費用   F&czD;F  
apportioned charge 攤派費用   "Bf8mEmp  
appreciation 漲價   /_qq(,3  
article of association 公司章程   yqq1a o  
assessment 課稅   w !20  
assets 資產   3?*dv14  
attorney fee 律師費   (^}t  
audit 審計   W7!gD
 
auditor 審計員   B~KxUp  
average 平均數   V'XEz;Ze  
average cost 平均成本    *XhlIQ  
bad debt 壞賬   +ausm!~6  
balance 餘額   <x^$Fu
 
balance sheet 資產負債表   fAULuF  
bank account 銀行賬戶   n;Oe-+oSC  
bank balance 銀行結存   M[mYG _{J  
bank charge 銀行手續費   Qt+D ,X  
bank deposit 銀行存款   .pUB.l$)  
bank discount 銀行貼現   ,_kw}_n=  
bank draft 銀行匯票   CXrOb+  
bank loan 銀行借款   L K#A  
bank overdraft 銀行透支   EE 1D>I  
bankers acceptance 銀行承兌   kzZgNv#G;  
bankruptcy 破產   $k\bP9  
bearer 持票人   ydzsJ+dx  
beneficiary 受益人   =Q_1Mr4O  
bequest 遺產   w"9h_;'C_  
bill 票據   lKejWT`;  
bill of exchange 匯票   E'f7=
ChNF  
bill of lading 提單   >`x|E-X"  
bills discounted 貼現票據   C|&tdh :g  
bills payable 應付票據   Qf=^CQ=lV  
bills receivable 應收票據   #7O7O~  
board of directors 董事會   mKe6rEUs|  
bonds 債券   e#;43=/Ia  
bonus 紅利   -NwG' U~  
book value 賬面價值   o!BC
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bookkeeper 簿記員   H2jypVs$2  
bookkeeping 簿記   ; pBLmm*F  
branch office general ledger 支店往來賬戶   1!1JT;gG^9  
broker 經紀人   h2zSOY{su  
brought down 接前   QfEJU8/5d  
brought forward 接上頁   t`JT  
budget 預算   nN{DO:_o  
by-product 副產品   bW W!,- |R  
by-product sales 副產品銷售   U^7hw(}me  
capital 股本   .\a+m
 
capital income 資本收益   %_E5B6xi{  
capital outlay 資本支出   %h ;oi/pe  
capital stock 股本   \2/X$x<?X  
capital stock certificate 股票   t[!,puZc#  
carried down 移後   ^ZsIQ4@`  
carried forward 移下頁   @M\JzV4 A[  
cash 現金   w~B1TfqNo  
cash account 現金賬戶   m%J?5rR3  
cash in bank 存銀行現金   Q I";[  
cash on delivery 交貨收款   *x8~}/[T(F  
cash on hand 庫存現金   -`q!mdA2  
cash payment 現金支付   PNAvT$0LaZ  
cash purchase 現購   IA0vSF:  
cash sale 現沽   @].s^ss9_  
cashier 出?#123;員   RgoF4g+@  
cashiers check 本票   :j+E]|d(~6  
certificate of deposit 存款單折   S<]k0bC  
certificate of indebtedness 借據   -aJ(-Np$f  
certified check 保付支票   9'p| [?]v  
certified public accountant 會計師   lJAzG,f  
charges 費用   8i"CU:(  
charge for remittances 匯水手續費   A(&\wd  
charter 營業執照   3\ajnd|  
chartered accountant 會計師   6' 
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chattles 動產   9Y2u/|!.3  
check 支票   3SWDPy  
che stub 支票存根   !"phz&E5ah  
closed account 己結清賬戶   *><j(uz!  
closing 結算   jR1^e$  
closing entries 結賬紀錄   lg-`zV3  
closing stock 期末存貨   ("A45\5  
closing the book 結賬   o7we'1(O  
columnar journal 多欄日記賬   ui8$F "I*  
combination 聯合   mu0L_u(P  
commission 佣金   q:up8-LAr  
commodity 商品   OtL~N TY  
common stock 普通股   7]u_  
company 公司   2FL_!;p;2E  
compensation 賠償   >*/ |tL  
compound interest 複利   6R m dt  
consignee 承銷人   Nc6y]eGz  
consignment 寄銷   xg%{p``  
consignor 寄銷人   jY9tq[~/  
consolidated balance sheet 合併資產負債表   &VjPdu57  
consolidated profit and loss account 合併損益表   fm^tU0D
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consolidation 合併   s!0
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construction cost 營建成本   1\-lAk!   
construction revenue 營建收入   5FJ%"5n&  
contract 合同   p^{yA"MQ  
control account 統制賬戶   tre`iCH~  
copyright 版權   ViOXmK"  
corporation 公司   N+R{&v7=F%  
cost 成本   $m.'d*e5  
cost accounting 成本會計   " d~M\Az  
cost of labour 勞工成本   V[44aN  
cost of production 生產成本   7}=MVp] )S  
cost of manufacture 製造成本   ;(g"=9 e  
cost of sales 銷貨成本   R$/q=*k  
cost price 成本價格   E
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credit 貸方   B 4e}%  
credit note 收款通知單   VF-[O  
creditor 債權人   `EP-Qlm  
crossed check 橫線支票   Sr6iQxE  
current account 往來活期賬戶   %&O'>L  
current asset 流動資產   Q>=/u-  
current liability 流動負債   usugjx^p  
current profit and loss 本期損益   9mv6  
debit 借方   /{ 8.Jcx$  
debt 債務   Df$Yn  
debtor 債務人   ,l)AYu!q4F  
deed 契據   ,(yaWd6  
deferred assets 遞延資產   2Q/V D,yU  
deferred liabilities 遞延負債   toox`|  
delivery 交貨   :)
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delivery expense 送貨費   J:;nN-\j  
delivery order 出貨單   ^
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demand draft 即期匯票   n{F&GE="  
demand note 即期票據   s[*I210  
demurrage charge 延期費   BI6`@}%7>  
deposit 存款   1UH_"Q03  
deposit slip 存款單   49#? I:l  
depreciation 折舊   Pu
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direct cost 直接成本   P$A'WEO'  
direct labour 直接人工   H%Sx*|  
director 董事   hcD.-(-;)  
discount 折扣   kL}*,8s{  
discount on purchase 進貨折扣   >3ASrM+>w  
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