[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。   TrNF=
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acceptance 承兌   b$7 +;I;  
account 賬戶   {vj)76%y  
accountant 會計員   Ni>[D"|  
accounting 會計   Om<a<q  
accounting system 會計制度   `XKLU
 
accounts payable 應付賬款   "tZe>>I  
accounts receivable 應收賬款   =D(j)<9$A  
accumulated profits 累積利益   yauvXosX  
adjusting entry ?#123;整記錄   ]|@^1we  
adjustment ?#123;整   <v2;p}A  
administration expense 管理費用   pCDmXB  
advances 預付   #Y!a6h+  
advertising expense 廣告費   YUb_y^B^  
agency 代理   RCrCs  
agent 代理人   =M1I>  
agreement 契約   #Z#-Ht  
allotments 分配數   ZcsZ$qt^  
allowance 津貼   `^vE9nW7  
amalgamation 合併   mDWG7 Asp  
amortization 攤銷   \['Cj*ek  
amortized cost 應攤成本   #tHK"20  
annuities 年金   wzA$'+Mb  
applied cost 已分配成本   +|v90ed  
applied expense 已分配費用  
(:_$5&i7  
applied manufacturing expense 己分配製造費用   do_[&  
apportioned charge 攤派費用   m
5. Zu.  
appreciation 漲價   GdwVtqbX  
article of association 公司章程   W^Yxn y  
assessment 課稅   7$b1<.WX  
assets 資產   #E?4E1bnB  
attorney fee 律師費   siaG'%@*r  
audit 審計   ' QG?nu  
auditor 審計員   R-:2HRaA  
average 平均數   {ax:RUQxy  
average cost 平均成本   F2WKd1U  
bad debt 壞賬   sK{e*[I>W  
balance 餘額   x:;kSh  
balance sheet 資產負債表   8}[).d160  
bank account 銀行賬戶   LLo;\WGZ  
bank balance 銀行結存   '%qr.T %  
bank charge 銀行手續費   :h$$J lP  
bank deposit 銀行存款   IPk4
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bank discount 銀行貼現   \Ri
P  
bank draft 銀行匯票   {=WgzP  
bank loan 銀行借款   .8R@2c`}Cs  
bank overdraft 銀行透支   PsYpxNr  
bankers acceptance 銀行承兌   eavV?\uV%  
bankruptcy 破產   =(Mch~  
bearer 持票人   UZMd~|  
beneficiary 受益人  
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bequest 遺產   ^#$n~]s  
bill 票據   ^y::jK  
bill of exchange 匯票   'V
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bill of lading 提單   %;_MGa e  
bills discounted 貼現票據   ZH8,KY"  
bills payable 應付票據   \bcLiKE{  
bills receivable 應收票據   O?2DQY?jT  
board of directors 董事會   .3;;;K9a~]  
bonds 債券   vt 8By@]:  
bonus 紅利   Wc#24:OKe3  
book value 賬面價值   6'/ #+,d'  
bookkeeper 簿記員   }j%5t ~Qa  
bookkeeping 簿記   Y|n"dMrL  
branch office general ledger 支店往來賬戶    )2.Si#  
broker 經紀人  
WE?5ehEme  
brought down 接前   tA;}h7/Lc~  
brought forward 接上頁   8=l%5r^cq  
budget 預算   q
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by-product 副產品   <YY14p  
by-product sales 副產品銷售   u_enqC3  
capital 股本   b;n[mk  
capital income 資本收益   a9gLg &  
capital outlay 資本支出   X8|,   
capital stock 股本   ueudRb  
capital stock certificate 股票   pP_LR ks}  
carried down 移後   _XBd3JN@
 
carried forward 移下頁   3w=J'(RU  
cash 現金   #e"[^_C@!  
cash account 現金賬戶   mt .sucT  
cash in bank 存銀行現金   lN@o2QX  
cash on delivery 交貨收款   p{_" bB  
cash on hand 庫存現金   `3pW]&  
cash payment 現金支付   vaLSH xi  
cash purchase 現購   jp,4h4C^)  
cash sale 現沽   R_C)  
cashier 出?#123;員   j%kncGS  
cashiers check 本票   TOt dUO  
certificate of deposit 存款單折   V0@=^Bls  
certificate of indebtedness 借據   gdc<ZYcM  
certified check 保付支票   2G7Wi!J  
certified public accountant 會計師   @{Q4^'K"  
charges 費用   /: "1Z]@  
charge for remittances 匯水手續費   a(nlTMfu  
charter 營業執照   -RwE%cr  
chartered accountant 會計師   o&%g8= n%  
chattles 動產   m0wDX*Qn  
check 支票   e ,(mR+a8  
che stub 支票存根   T)/eeZ$  
closed account 己結清賬戶   -n 1v3  
closing 結算   V gWRW7Se  
closing entries 結賬紀錄   tmqOJ  
closing stock 期末存貨   K?;DMUSY\  
closing the book 結賬   zX[ U~.  
columnar journal 多欄日記賬   TjH][bH5  
combination 聯合   K+eM   
commission 佣金   -w2/w@&  
commodity 商品   %b$>qW\*&  
common stock 普通股   ZK,G v  
company 公司   j#|ZP-=1_  
compensation 賠償   Sjqpec8  
compound interest 複利   (.:e,l{U%  
consignee 承銷人   y[;>#j$  
consignment 寄銷   Q ,g\  
consignor 寄銷人   dO'(2J8  
consolidated balance sheet 合併資產負債表   D.:Zx  
consolidated profit and loss account 合併損益表   ?,z}%p  
consolidation 合併   cuX)8+  
construction cost 營建成本   Nn6%9PX_)  
construction revenue 營建收入   *4'"2"  
contract 合同   HMXE$d=[  
control account 統制賬戶   -7ep{p-  
copyright 版權   ES[G  
corporation 公司   6nn*]|7  
cost 成本   3";q[&F9y  
cost accounting 成本會計   )~>YH*g  
cost of labour 勞工成本   3o*YzwRt  
cost of production 生產成本    wwqEl(  
cost of manufacture 製造成本   _a, s )  
cost of sales 銷貨成本   m67V_s,7B  
cost price 成本價格   &oNAv-m^GD  
credit 貸方   :
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credit note 收款通知單   VbYdZCC  
creditor 債權人   /vt3>d%B;  
crossed check 橫線支票   zLQx%Yg!  
current account 往來活期賬戶   }e1ZbmW  
current asset 流動資產   Gv&V|7-f0  
current liability 流動負債   @7}W=HB  
current profit and loss 本期損益   kh<2BOV  
debit 借方   (3e2c   
debt 債務    " bG2:  
debtor 債務人   `[A];]  
deed 契據   A/(a`"mK|'  
deferred assets 遞延資產   )J |6-C  
deferred liabilities 遞延負債   Z+SRXKQ  
delivery 交貨   /r 5eWR1G  
delivery expense 送貨費   ~*7]r`6\@  
delivery order 出貨單   , gHDx  
demand draft 即期匯票   U$g?!Yl0  
demand note 即期票據   /Oono6j  
demurrage charge 延期費   z?zL97H  
deposit 存款   )7@0[>  
deposit slip 存款單   UiWg<_<t  
depreciation 折舊   NK+o1  
direct cost 直接成本   %<5'=t'|-U  
direct labour 直接人工   gw(z1L5 n  
director 董事   'w/hw'
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discount 折扣   x-c"%Z|  
discount on purchase 進貨折扣   M|-)GvR$J  
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