[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。   KvumU>c#A  
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acceptance 承兌   W?yGV{#V(=  
account 賬戶   -Yg?
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accountant 會計員   /hYFOZ   
accounting 會計    ->'xjD  
accounting system 會計制度   6o]j@o8V  
accounts payable 應付賬款   FKy2C:R(]  
accounts receivable 應收賬款   ({mlA`d]  
accumulated profits 累積利益   xTy)qN]P  
adjusting entry ?#123;整記錄   km29]V=}  
adjustment ?#123;整   B:6VD /qC  
administration expense 管理費用   N~%~Q  
advances 預付   7!JBF{,=  
advertising expense 廣告費   >M7(<V  
agency 代理   H^JFPvEc  
agent 代理人   #]J"j]L  
agreement 契約   P,)\#([vc  
allotments 分配數   \{54mM~  
allowance 津貼   ,|?rt`8)Q  
amalgamation 合併   {2LG$x-N%  
amortization 攤銷   I Z@M K  
amortized cost 應攤成本   nTHCb>,vM  
annuities 年金   {-51rAyi  
applied cost 已分配成本   !=?Q>mz  
applied expense 已分配費用   7)*QX,4C  
applied manufacturing expense 己分配製造費用   [0H]L{yV  
apportioned charge 攤派費用   S$qpClXS,  
appreciation 漲價   wu3p2#-Z  
article of association 公司章程   WfYC` e7q  
assessment 課稅   0}
q*s!  
assets 資產   9`Xr7gmQf  
attorney fee 律師費   rSKZc`<^  
audit 審計   gp4@6HuUd  
auditor 審計員   }LryRcrD-n  
average 平均數   Ph17(APt,Q  
average cost 平均成本   [s F/sa3  
bad debt 壞賬   (/C 8\}Ox  
balance 餘額   s} oD?h:T3  
balance sheet 資產負債表   <%m$ V5h  
bank account 銀行賬戶   ddEV@2F  
bank balance 銀行結存   AdWP  
bank charge 銀行手續費   m{by
%  
bank deposit 銀行存款   R0T{9,;[`  
bank discount 銀行貼現   Na<);Pg  
bank draft 銀行匯票   u2cDSRrqT  
bank loan 銀行借款   w~>tpkUB  
bank overdraft 銀行透支   LUEZqIf  
bankers acceptance 銀行承兌   beFD}`  
bankruptcy 破產   I~ e,']  
bearer 持票人   ._6e#=  
beneficiary 受益人   `vD.5  
bequest 遺產   WNF#eM?[a  
bill 票據   8UXtIuQ  
bill of exchange 匯票   0xc|Wn>  
bill of lading 提單   z)%]#QO  
bills discounted 貼現票據   0?=a$0_C  
bills payable 應付票據   S&NWZ:E3[  
bills receivable 應收票據   ^<Zye>KO  
board of directors 董事會  
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bonds 債券   ?D=C8EX  
bonus 紅利   ITfz/d8  
book value 賬面價值   Xn%O .yM6  
bookkeeper 簿記員   <P#:dS%r  
bookkeeping 簿記   g])iU9)8  
branch office general ledger 支店往來賬戶   ZC 3;QKw>  
broker 經紀人   GxA[N

 
brought down 接前   [BFPIVD)h]  
brought forward 接上頁   y':65N
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budget 預算   n"f:6|<  
by-product 副產品   m[tsG=X
BN  
by-product sales 副產品銷售   2!GyQ@&[W  
capital 股本   lbMok/a2o  
capital income 資本收益   cnj32H^+  
capital outlay 資本支出   FMz>p1s|dK  
capital stock 股本   F-GH
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capital stock certificate 股票   ["15~9
  
carried down 移後   :Q"p!,X=-  
carried forward 移下頁   ?fQ8Ff  
cash 現金   b ; U  
cash account 現金賬戶   YFeL#)5y  
cash in bank 存銀行現金   &)!4rABn  
cash on delivery 交貨收款   tfVlIY<  
cash on hand 庫存現金   =*KY)X  
cash payment 現金支付   sU"sd7#A  
cash purchase 現購   )jm!^m  
cash sale 現沽   r+,JM L
 
cashier 出?#123;員   x2tcr+o  
cashiers check 本票   }B&+KO)  
certificate of deposit 存款單折   "-g5$v$de  
certificate of indebtedness 借據   _xr@dK<   
certified check 保付支票   <STE~ZmO  
certified public accountant 會計師   h=dFSK?*D  
charges 費用   ~xf uq{L;  
charge for remittances 匯水手續費   ]:~z#k|2@6  
charter 營業執照   b 4A1M  
chartered accountant 會計師   CB`GiH/j  
chattles 動產   ];\XA;aOl}  
check 支票   LKYcE;n  
che stub 支票存根   R6\|:mI,$  
closed account 己結清賬戶   )3)x/WM  
closing 結算   %:\GY
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closing entries 結賬紀錄   vPD%5AJN  
closing stock 期末存貨   /g$8JL  
closing the book 結賬   - @tL]]  
columnar journal 多欄日記賬   p']{WLDj2  
combination 聯合   >9t+lr1   
commission 佣金   4tz@?TCb  
commodity 商品   WP !u3\91  
common stock 普通股   Gp2Cwyv  
company 公司   lF~!F<^9  
compensation 賠償   s,-}}6WO  
compound interest 複利   jfpbD /  
consignee 承銷人   i&0Zli  
consignment 寄銷   ?gG%FzfQ/  
consignor 寄銷人   '}F..w/  
consolidated balance sheet 合併資產負債表   M2LW[ z  
consolidated profit and loss account 合併損益表   fk\hrVP
 
consolidation 合併   E=t^I /f)E  
construction cost 營建成本   L | #"Yn  
construction revenue 營建收入   n,Q^M$mS0  
contract 合同   .cB>ab&  
control account 統制賬戶   rN`-ak  
copyright 版權   s"x(i  
corporation 公司   OZ}o||/Rc  
cost 成本   ;$FMOMR  
cost accounting 成本會計   i:7cdhz  
cost of labour 勞工成本   JY$+<`XM  
cost of production 生產成本   LXm@h  
cost of manufacture 製造成本   rmPJid[8B~  
cost of sales 銷貨成本   mX GW+  
cost price 成本價格   ww)ow\  
credit 貸方   vWjHHw  
credit note 收款通知單   8" (j_~;  
creditor 債權人   lQG;WVqW  
crossed check 橫線支票   ~{q; -&  
current account 往來活期賬戶   RSIhZYA  
current asset 流動資產   f!J?n]  
current liability 流動負債   yLQwG.,  
current profit and loss 本期損益   +q] kpkG!  
debit 借方   0[ZwtfL1  
debt 債務   fDwqu.K  
debtor 債務人   D{M&>.  
deed 契據   '3TfW61]  
deferred assets 遞延資產   I|_U|H!`  
deferred liabilities 遞延負債   X F?"G<2  
delivery 交貨   U[NQ"  
delivery expense 送貨費   =r^Pu|  
delivery order 出貨單   9Rb tFwbn  
demand draft 即期匯票   DlQ*'PX7  
demand note 即期票據   9a]h;r8,9z  
demurrage charge 延期費   u\u6<[>P  
deposit 存款   o(g}eP,g}  
deposit slip 存款單   '[Bok=$B)  
depreciation 折舊   G1ED=N_#  
direct cost 直接成本   D9\ EkX  
direct labour 直接人工   
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director 董事   )V9 wU1.  
discount 折扣   MsP`w3b
 
discount on purchase 進貨折扣   J['i  
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