[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。   :S-{a  
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acceptance 承兌   p%#'`*<a_  
account 賬戶   4~
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accountant 會計員   [{>1wJ Pdj  
accounting 會計   ]1[:fQF7/L  
accounting system 會計制度   ]{t!J^Xn  
accounts payable 應付賬款   :+?rnb)N  
accounts receivable 應收賬款   `Hu2a]e9  
accumulated profits 累積利益   nYBa+>3BDf  
adjusting entry ?#123;整記錄   ~g@}A  
adjustment ?#123;整   h d mKD0  
administration expense 管理費用   (bB"6 #TI  
advances 預付   "kVzN22  
advertising expense 廣告費   XBcbLF  
agency 代理   ;R@D  
agent 代理人   Q/h-Khm
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agreement 契約   <33,0."
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allotments 分配數  
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allowance 津貼   r{*BJi.b  
amalgamation 合併   >V\^oh)t]t  
amortization 攤銷   gr@Ril^  
amortized cost 應攤成本   rJRg4Rog  
annuities 年金   |tse"A5Z  
applied cost 已分配成本   ['K}p24,  
applied expense 已分配費用   =u
.23#.  
applied manufacturing expense 己分配製造費用   fILvEf4b  
apportioned charge 攤派費用    5IF$M2j  
appreciation 漲價   bg)}-]u]  
article of association 公司章程   Y|tK19  
assessment 課稅   W|s";EAM  
assets 資產   cVr+Wp7K#|  
attorney fee 律師費   NnU`u.$D  
audit 審計   9E[==2TO  
auditor 審計員   RU>qj *e  
average 平均數   U9 mK^  
average cost 平均成本   J`{o`>  
bad debt 壞賬   qmvQd8|XR  
balance 餘額   8f65;lyN  
balance sheet 資產負債表   mGk Qx -|  
bank account 銀行賬戶   YPCitGBl  
bank balance 銀行結存   UG}2q:ST  
bank charge 銀行手續費   B^ddi  
bank deposit 銀行存款   Jz P0D'  
bank discount 銀行貼現   ?a1pO#{Dg  
bank draft 銀行匯票   XBO( *6"E  
bank loan 銀行借款   +!$`0v
  
bank overdraft 銀行透支   #~.RJ%  
bankers acceptance 銀行承兌   K5jeazasp  
bankruptcy 破產   TgHUH>k  
bearer 持票人   | :i
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beneficiary 受益人   MpIiHKQ G9  
bequest 遺產   cRWB`&  
bill 票據    =+q\Jh  
bill of exchange 匯票   "7jE&I  
bill of lading 提單   - leYR`P  
bills discounted 貼現票據   kJNwA8 7  
bills payable 應付票據   Z aS29}  
bills receivable 應收票據  

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board of directors 董事會   tvq((2  
bonds 債券   :-$8u;!M  
bonus 紅利   Z/|=@gpw  
book value 賬面價值   ^6LnB#C&  
bookkeeper 簿記員   Ki&a"Fu3  
bookkeeping 簿記   @~UQU)-(  
branch office general ledger 支店往來賬戶   JO90TP $  
broker 經紀人   %&q}5Y4!  
brought down 接前   1-&L-c.  
brought forward 接上頁   1i'y0]f  
budget 預算   ZE~zs~z|  
by-product 副產品   & d$X:  
by-product sales 副產品銷售   x($Djx  
capital 股本   18Ju]U  
capital income 資本收益   hhFO,
  
capital outlay 資本支出   !ab ef.%:  
capital stock 股本   ~-B+7  
capital stock certificate 股票   ;Me*#/  
carried down 移後    ARs]qUY  
carried forward 移下頁   gU NWM^n  
cash 現金   0r8Wv,7Bo  
cash account 現金賬戶   bX`Gv+  
cash in bank 存銀行現金   ='m%Iq7X  
cash on delivery 交貨收款   vAq j4:j  
cash on hand 庫存現金   6<R[hIWpZ}  
cash payment 現金支付   DH.UJ+  
cash purchase 現購   PL 3hrI 5  
cash sale 現沽   ju.pQ=PSX  
cashier 出?#123;員   kRBO]  
cashiers check 本票    5sN6&'[  
certificate of deposit 存款單折   ' 2O @  
certificate of indebtedness 借據   Kr `/sWZ  
certified check 保付支票   ;[(d=6{hc]  
certified public accountant 會計師   cUdS{K& K  
charges 費用  
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charge for remittances 匯水手續費   "Aw)0a[j1  
charter 營業執照   a7 453
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chartered accountant 會計師   -5ZmIlL.S  
chattles 動產   n;Q8Gg2U  
check 支票   >x q.bG  
che stub 支票存根   Eh|,[D!E  
closed account 己結清賬戶   P".IW.^kk~  
closing 結算   p
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closing entries 結賬紀錄   v\@ RwtP  
closing stock 期末存貨   i. (Af$  
closing the book 結賬   b78~{ht`  
columnar journal 多欄日記賬   SY%y*6[6  
combination 聯合   J%M
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commission 佣金   :."oWqb)  
commodity 商品   %Ta"H3ZW  
common stock 普通股   K7K/P{@9[9  
company 公司   w>=N~0@t  
compensation 賠償   ]dI^ S  
compound interest 複利   vv{+p(~**O  
consignee 承銷人   fwV2b<[  
consignment 寄銷   uLWu. Vx  
consignor 寄銷人   Jp+'"a  
consolidated balance sheet 合併資產負債表   +A)> zx  
consolidated profit and loss account 合併損益表   FO:L+&hr?>  
consolidation 合併   }u=Oi@~  
construction cost 營建成本   #kq!{5,  
construction revenue 營建收入   #Lp}j?Y  
contract 合同   |?8nO.C~V  
control account 統制賬戶   g$?^bu dxv  
copyright 版權   L \E>5G;  
corporation 公司   $Th)z}A}EA  
cost 成本   $sE=[j'v  
cost accounting 成本會計   /lu|FWbEw  
cost of labour 勞工成本   $D#h, `  
cost of production 生產成本   b \ln XN  
cost of manufacture 製造成本   ?_Z-}f  
cost of sales 銷貨成本    gu[
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cost price 成本價格   "QxULiw  
credit 貸方   !]82$  
credit note 收款通知單   :Ev gUA\4  
creditor 債權人   J:Qx5;b
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crossed check 橫線支票   4n7Kz_!SVf  
current account 往來活期賬戶   Zr2!}jD9a  
current asset 流動資產   FpA
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current liability 流動負債   ce}A!v  
current profit and loss 本期損益   ?X@[ibH6  
debit 借方   '5De1K.\`  
debt 債務   Kw"y#Ys]  
debtor 債務人   Opcszq5n  
deed 契據   MK)}z jw  
deferred assets 遞延資產   a*U[;(  
deferred liabilities 遞延負債   j9hfW'  
delivery 交貨   k'#3fz\  
delivery expense 送貨費  
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delivery order 出貨單   +KIz#uqF8Z  
demand draft 即期匯票   i#t-p\Tcz  
demand note 即期票據   OB$Jv<C@  
demurrage charge 延期費   3zD#V3=  
deposit 存款   L %is"NZh  
deposit slip 存款單   UNa"\  
depreciation 折舊   k1f<(@*`  
direct cost 直接成本   m1Ya  
direct labour 直接人工   w|s2f`!  
director 董事   dR1IndZl  
discount 折扣   ~44u_^a  
discount on purchase 進貨折扣   R P<M  
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