[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。   _v{,vLH  
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acceptance 承兌   ;n$j?n+|  
account 賬戶   A8&yB;T$y  
accountant 會計員   M`Jj!  
accounting 會計   r5%K2q{  
accounting system 會計制度   -%*>z'|{  
accounts payable 應付賬款   5Al59]  
accounts receivable 應收賬款   lBqu}88q0  
accumulated profits 累積利益   Y$uXBTR`y/  
adjusting entry ?#123;整記錄   ]`0(^)U&  
adjustment ?#123;整   rVowH
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administration expense 管理費用   _m;0%]+  
advances 預付   LH@)((bi4v  
advertising expense 廣告費   -B fZ P5  
agency 代理   .%_scN P  
agent 代理人   )28Jz6.I  
agreement 契約   Idop!b5!  
allotments 分配數   O9wZx%<  
allowance 津貼   Zy,
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amalgamation 合併   b2u_1P\  
amortization 攤銷   m663%b(5>  
amortized cost 應攤成本   )` -b\8uw  
annuities 年金   S1(. AI~  
applied cost 已分配成本   ..V6U"/  
applied expense 已分配費用   EQ1wyKZS2g  
applied manufacturing expense 己分配製造費用   hPF9y@lh  
apportioned charge 攤派費用   p/>}{Q )Y  
appreciation 漲價   zD}dvI}  
article of association 公司章程   wr,X@y%(!  
assessment 課稅   8.HqQ:?&2t  
assets 資產   v/=O:SM}  
attorney fee 律師費   a97A{7I&  
audit 審計   }C!N$8d,  
auditor 審計員   oRFHq>-.g  
average 平均數  
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average cost 平均成本   s
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bad debt 壞賬   3ddH@Y|  
balance 餘額   He}qgE>Us  
balance sheet 資產負債表   yz8ZY,9  
bank account 銀行賬戶    ^]o]'  
bank balance 銀行結存   Lo _5r T"  
bank charge 銀行手續費   "gjy+eosY  
bank deposit 銀行存款   wG[X*/v  
bank discount 銀行貼現   YbB8D-  
bank draft 銀行匯票   9Slx.
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bank loan 銀行借款   T5?@'b8F6  
bank overdraft 銀行透支   o#gb+[  
bankers acceptance 銀行承兌   gfG Mu0FjB  
bankruptcy 破產   cdVh_"[  
bearer 持票人   Z y _A3m{  
beneficiary 受益人  
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bequest 遺產   VeeQmR?u-  
bill 票據   Tn,'*D@l  
bill of exchange 匯票   U1G"T(;s:  
bill of lading 提單   &l2oyQEF)  
bills discounted 貼現票據   Eh&*"&fHR  
bills payable 應付票據   &Q 7Q1`S  
bills receivable 應收票據   &+;z`A'|8  
board of directors 董事會   LnP={s

 
bonds 債券   {\9vW; '  
bonus 紅利   ,0 O9!^  
book value 賬面價值   (b%&DyOt  
bookkeeper 簿記員   H4p N+  
bookkeeping 簿記   PB00\&6H  
branch office general ledger 支店往來賬戶   :S'P lH  
broker 經紀人   d?^bCf+<  
brought down 接前   CIAHsbn.A  
brought forward 接上頁   <seb,> :  
budget 預算   |n3fAN  
by-product 副產品   SE/GT:}  
by-product sales 副產品銷售   KR4X&d6  
capital 股本   }bIbMEMn  
capital income 資本收益   p+#$S4V  
capital outlay 資本支出   ,paD
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capital stock 股本   It>8XKS  
capital stock certificate 股票   GyQu?`  
carried down 移後   ;zVtJG`  
carried forward 移下頁   N GP}Z4  
cash 現金   6cH.s+  
cash account 現金賬戶   e<o{3*%p)  
cash in bank 存銀行現金   '&?cW#J?  
cash on delivery 交貨收款   ZdG?fWWA  
cash on hand 庫存現金   )Zud|%L  
cash payment 現金支付   bso l>M[<  
cash purchase 現購   {`~uBz+dJq  
cash sale 現沽   xQ4 5B`$  
cashier 出?#123;員   L-Qc[L  
cashiers check 本票   OSACH0h  
certificate of deposit 存款單折   uFPJ}m[>5  
certificate of indebtedness 借據   2\Bt~;EIx  
certified check 保付支票   )fSO|4  
certified public accountant 會計師   d7
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charges 費用   HUUN*yikj  
charge for remittances 匯水手續費   8+'9K%'@qX  
charter 營業執照   S9BwCKH  
chartered accountant 會計師    /6)6  
chattles 動產   a&oz<4oT  
check 支票   /4x3dwXW@  
che stub 支票存根   +b@
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closed account 己結清賬戶   :: IAXGH)  
closing 結算   _Q&O#
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closing entries 結賬紀錄   j$v2_q  
closing stock 期末存貨   1=Npq=d  
closing the book 結賬   *$+k-BV
  
columnar journal 多欄日記賬   <X]'":  
combination 聯合   '?7?
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commission 佣金   fsd,q?{a:  
commodity 商品   eru2.(1  
common stock 普通股   S ?v^/F  
company 公司   O#[+= ^  
compensation 賠償   ,au-g)IFZ  
compound interest 複利    ?X{ul  
consignee 承銷人   }EFMJ,NQ  
consignment 寄銷   2Lravb3  
consignor 寄銷人   $TU)O^c  
consolidated balance sheet 合併資產負債表   4r
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consolidated profit and loss account 合併損益表   f0 iYP   
consolidation 合併   NlLgXn!  
construction cost 營建成本   }t.J;(ff:  
construction revenue 營建收入   gZkjh{rQ  
contract 合同   N=4`jy =  
control account 統制賬戶   \~j6}4XS1.  
copyright 版權   Wk3R6 V  
corporation 公司   "^ ?|=sQ  
cost 成本   #$/SM_X14C  
cost accounting 成本會計   m3o+iY
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cost of labour 勞工成本   M@)^*=0H  
cost of production 生產成本   [Ol}GvzJ7  
cost of manufacture 製造成本   M? 7 CBqZ  
cost of sales 銷貨成本   1E3'H7k\t  
cost price 成本價格   BEU^,r3z  
credit 貸方   Y<1]{4Wt  
credit note 收款通知單   NR98I7  
creditor 債權人   UC@&! kM  
crossed check 橫線支票   .Y@)3  
current account 往來活期賬戶   JjO="Cmk/  
current asset 流動資產   K8>-%ns  
current liability 流動負債   f9`F~6$  
current profit and loss 本期損益   t?bc$,S"\(  
debit 借方   =lyP &u  
debt 債務   >|Xy'ZR  
debtor 債務人   b \pjjb[  
deed 契據   ;;6e t/8  
deferred assets 遞延資產   M{sn{  
deferred liabilities 遞延負債   |[%CFm}+?  
delivery 交貨   P1\:hh  
delivery expense 送貨費   ;0R|#9oX_  
delivery order 出貨單   W.nQYH  
demand draft 即期匯票   Z.! tp  
demand note 即期票據   QtF'x<cB  
demurrage charge 延期費   P.8CFlX  
deposit 存款   X?3?R\/  
deposit slip 存款單   x{=@~c%eh  
depreciation 折舊   ZH@BHg|}H  
direct cost 直接成本   ,2*^G;J1  
direct labour 直接人工   %Fb 4   
director 董事   :)cn&'l(S  
discount 折扣   G{4~{{tI  
discount on purchase 進貨折扣   d5b \kRr  
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