[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。   l5J.A@0  
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acceptance 承兌   OyVm(%Z   
account 賬戶   P
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accountant 會計員   }~I|t!GL  
accounting 會計   g(m_yXIx  
accounting system 會計制度   ti_u!kNv  
accounts payable 應付賬款   x ^vt; $  
accounts receivable 應收賬款   `,#!C`E 9  
accumulated profits 累積利益   +{-]P\oc  
adjusting entry ?#123;整記錄   ->oz#   
adjustment ?#123;整   dgc&[  
administration expense 管理費用   ]VjLKFb~U  
advances 預付   T.Zz;2I  
advertising expense 廣告費   -!dQ)UEP  
agency 代理   ,"G\f1  
agent 代理人   

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agreement 契約   X47!E |*  
allotments 分配數   nNR:cGfG  
allowance 津貼   =AkX4k  
amalgamation 合併   p;->hn~D'5  
amortization 攤銷   J/kH%_ >Ir  
amortized cost 應攤成本   ]|LgVXEpx  
annuities 年金   p24.bLr  
applied cost 已分配成本   08r[K(bfb,  
applied expense 已分配費用   Rx S884  
applied manufacturing expense 己分配製造費用   s[V`e2O  
apportioned charge 攤派費用   gCV  rC  
appreciation 漲價   L@A9{,9Pl  
article of association 公司章程   z,+m[x=/N  
assessment 課稅   _rjBc;a  
assets 資產  
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attorney fee 律師費   e
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audit 審計   x[Q&k[xV  
auditor 審計員   SIv[9G6  
average 平均數   4ftj>O  
average cost 平均成本   2"M
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bad debt 壞賬   :,YLx9i>  
balance 餘額   }t d6fj_{  
balance sheet 資產負債表   X_?%A54z?  
bank account 銀行賬戶   b|wWHNEdb,  
bank balance 銀行結存   gKQ@!UU8  
bank charge 銀行手續費   cx:jUsb6  
bank deposit 銀行存款   zJ_My&~  
bank discount 銀行貼現   &kx\W)  
bank draft 銀行匯票  
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bank loan 銀行借款   (`mOB6j  
bank overdraft 銀行透支   Sf/W9Jw  
bankers acceptance 銀行承兌   cVg$dt  
bankruptcy 破產   4vGbG:x  
bearer 持票人   <P
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beneficiary 受益人   T&*eOr  
bequest 遺產   OR~GOv|  
bill 票據   va+m9R0  
bill of exchange 匯票   8;.` {'r  
bill of lading 提單   ! F,s"  
bills discounted 貼現票據   l6yB_M
  
bills payable 應付票據   ~7KynE  
bills receivable 應收票據   {8ld:ZP  
board of directors 董事會   8UjCX[v  
bonds 債券   mJ7` .  
bonus 紅利   Y^T-A}?`  
book value 賬面價值   Y!Usce  
bookkeeper 簿記員  
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bookkeeping 簿記   W8\PCXnsfl  
branch office general ledger 支店往來賬戶   n">?LN-DC  
broker 經紀人   =kyJaT^5[  
brought down 接前   LS*{]@8q  
brought forward 接上頁   $#g#[/  
budget 預算   eimA *0Cq  
by-product 副產品   ?Aj\1y4L1  
by-product sales 副產品銷售   O1l4gduN|i  
capital 股本   ,dGFX]P  
capital income 資本收益   >Lo6='G  
capital outlay 資本支出   #mi0x06  
capital stock 股本   P6.)P|n7=  
capital stock certificate 股票   6kgCS{MZ  
carried down 移後   'Hcd&3a  
carried forward 移下頁   ])3lH%4-  
cash 現金   'Y,+D`&i)  
cash account 現金賬戶   gs^UR6 D,  
cash in bank 存銀行現金   ^F;
Z%5P=  
cash on delivery 交貨收款   5)/4)0  
cash on hand 庫存現金   IIYX|;1}X  
cash payment 現金支付   ;+ aDjO2(  
cash purchase 現購   btr x?k(  
cash sale 現沽   W]C_oh  
cashier 出?#123;員   oeRYyJ  
cashiers check 本票   z}Mb4{d 1  
certificate of deposit 存款單折   V2<k0@y  
certificate of indebtedness 借據   P+_\}u;  
certified check 保付支票   [|
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certified public accountant 會計師   XO8 H]  
charges 費用   4w3V!K8  
charge for remittances 匯水手續費   Kuzy&NI^w  
charter 營業執照   %\s#e  
chartered accountant 會計師   SOi(5]  
chattles 動產   NjCLL`?f  
check 支票   }I'>r(K  
che stub 支票存根   ttJ:[ R'  
closed account 己結清賬戶   O!@KM;  
closing 結算   ?!Th-Cc&m  
closing entries 結賬紀錄   _4x[}e7KF  
closing stock 期末存貨   ^b/q|(Nu&  
closing the book 結賬   CHPL>'NJzc  
columnar journal 多欄日記賬   fkW 3~b  
combination 聯合   D8k*0ei&  
commission 佣金   *G CA6X  
commodity 商品   # t=[w  
common stock 普通股   G{F6  
company 公司   M{*kB2jr  
compensation 賠償   lN);~|IOv7  
compound interest 複利   0FG5_t"",\  
consignee 承銷人   l!\1,J:}Z  
consignment 寄銷   W=~id"XtJ  
consignor 寄銷人   <Cu'!h_n L  
consolidated balance sheet 合併資產負債表   :0B |<~lX  
consolidated profit and loss account 合併損益表   >-VWm A  
consolidation 合併   86
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construction cost 營建成本   kXigX
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construction revenue 營建收入   M,&tA1CH  
contract 合同   gB>(xY>LrA  
control account 統制賬戶   XQK^$Iq]V  
copyright 版權   P`}$-#DF  
corporation 公司   D._{E*vg  
cost 成本   +<gg
 
cost accounting 成本會計   -_s%8l^  
cost of labour 勞工成本   d "2wO[  
cost of production 生產成本   <H<!ht%q3  
cost of manufacture 製造成本   mRwXN*Izw  
cost of sales 銷貨成本   =\M)6"}y}  
cost price 成本價格   T0g0jr{  
credit 貸方   7`Qde!+C  
credit note 收款通知單   1d`cTaQ-  
creditor 債權人   YFG-U-t3  
crossed check 橫線支票   [C~fBf5  
current account 往來活期賬戶   HB%K|&!+  
current asset 流動資產   uG4$2  
current liability 流動負債   >Q&CgGpW$  
current profit and loss 本期損益   `a-Bji?  
debit 借方   B@d1xjp)']  
debt 債務   E\ tL
 
debtor 債務人   iM8sX B   
deed 契據   PVhik@Yoh  
deferred assets 遞延資產   ' [%jj UU  
deferred liabilities 遞延負債   |0lLl^zp  
delivery 交貨   2v4
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delivery expense 送貨費   l@xWQj9  
delivery order 出貨單   Pv~:gP  
demand draft 即期匯票   !-7_ +v>  
demand note 即期票據   jg?bf/$s  
demurrage charge 延期費   ;"D~W#0-v  
deposit 存款   [S0mY[ "  
deposit slip 存款單   VX!hv`E  
depreciation 折舊   s4bv;W  
direct cost 直接成本   8#l+{`$z  
direct labour 直接人工   7]Rk+q2:  
director 董事   ;{gT=,KQ`  
discount 折扣   x[x (y{&~  
discount on purchase 進貨折扣   (:n|v%  
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