[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。   84`rbL !M  
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acceptance 承兌   P4%>k6X  
account 賬戶   LZV}U*  
accountant 會計員   J:};n@<  
accounting 會計   d.\PS9l  
accounting system 會計制度   M_&4]\PkCy  
accounts payable 應付賬款   BI/y<6#rR  
accounts receivable 應收賬款   T&/_e 
 
accumulated profits 累積利益   OOLe[P3J3  
adjusting entry ?#123;整記錄   0zV 4`y  
adjustment ?#123;整   5c;En6W  
administration expense 管理費用   (Jpm KO  
advances 預付   <IH*\q:7  
advertising expense 廣告費   U"x~Jb3]O  
agency 代理   #WEq-0L  
agent 代理人   H-a^BZ&iU  
agreement 契約   Xiju"Cup"  
allotments 分配數   b`]M|C [5  
allowance 津貼   4<Kgmy  
amalgamation 合併   E\!n4
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amortization 攤銷   Z3`2-r_=  
amortized cost 應攤成本   3ZN>9`  
annuities 年金   AfE%a-;:  
applied cost 已分配成本   ,i! [QXZ  
applied expense 已分配費用   ]wf|PU~nr  
applied manufacturing expense 己分配製造費用   H5p5S\g-)  
apportioned charge 攤派費用   y< ud('D  
appreciation 漲價   *H*\gaSh  
article of association 公司章程   A;t zRe  
assessment 課稅   `,m7xJZ?y  
assets 資產   8r^j P.V  
attorney fee 律師費   "G kI5!  
audit 審計   xN"wF-s4?  
auditor 審計員   LaT8l?q q  
average 平均數   _#(s2.h~J  
average cost 平均成本   jJ-d/"(   
bad debt 壞賬   S
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balance 餘額   }{=8&gA0  
balance sheet 資產負債表   bqNLkw#  
bank account 銀行賬戶   C
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bank balance 銀行結存   2:~cJ k{  
bank charge 銀行手續費   EqQ3=XMUL@  
bank deposit 銀行存款   1gk0l'.z  
bank discount 銀行貼現   fO+UHSC  
bank draft 銀行匯票   `{L{wJ:&a  
bank loan 銀行借款   G{O\)gf  
bank overdraft 銀行透支   khS/'b  
bankers acceptance 銀行承兌   oB}K[3uB:t  
bankruptcy 破產   OaNc9c"  
bearer 持票人   >F|qb*Tm7  
beneficiary 受益人   a+'}XEhSC:  
bequest 遺產   >\&=
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bill 票據   ,| <jjq)  
bill of exchange 匯票   ~}9Bn)@  
bill of lading 提單   <L2GUX36#
 
bills discounted 貼現票據   &|NZ8:*+#  
bills payable 應付票據   Md?a cWE*L  
bills receivable 應收票據   pd7O`.3  
board of directors 董事會   <H-tZDh5  
bonds 債券   YPG,9iZ&f  
bonus 紅利   <B=[hk!  
book value 賬面價值   ,b4~!V  
bookkeeper 簿記員   Eq oASu  
bookkeeping 簿記   iA&oLu[y3  
branch office general ledger 支店往來賬戶   ^+URv  
broker 經紀人   /Go>5B>  
brought down 接前   e6o/q)9#  
brought forward 接上頁  
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budget 預算   YV4 :8At1  
by-product 副產品   ,Q+\h>I  
by-product sales 副產品銷售   rI *!"PL  
capital 股本   )p h30B  
capital income 資本收益   tr5'dX4]  
capital outlay 資本支出   3]!h{_:u  
capital stock 股本   .@Hmg  
capital stock certificate 股票   7x%S](m%  
carried down 移後   QYH."7X >  
carried forward 移下頁   =>e?l8`%
 
cash 現金   L%k67>  
cash account 現金賬戶   Z~:/#?/  
cash in bank 存銀行現金   &+,:u*%  
cash on delivery 交貨收款   T^d#hl.U  
cash on hand 庫存現金   x<Iy<v7-  
cash payment 現金支付   Oe/73| >U  
cash purchase 現購   BB0g}6M  
cash sale 現沽   :ao^/&HZ  
cashier 出?#123;員   *&h6*zP?  
cashiers check 本票   %l%=Dkss  
certificate of deposit 存款單折   cl@kRX<7'  
certificate of indebtedness 借據   loR,XW7z  
certified check 保付支票   ZMP?'0h=  
certified public accountant 會計師   <|B$dz?r  
charges 費用   {qY3L8b  
charge for remittances 匯水手續費   3,%nkW  
charter 營業執照   v*smI7aH  
chartered accountant 會計師   K?$9N}+  
chattles 動產   8I<_w4fC  
check 支票   =jsx(3V  
che stub 支票存根   D xe-XKNc.  
closed account 己結清賬戶   ;tXB46  
closing 結算   /L)?> tg  
closing entries 結賬紀錄   B,r5kQI4  
closing stock 期末存貨   '_k>*trV  
closing the book 結賬   M\9at\$  
columnar journal 多欄日記賬   %uh R'8"  
combination 聯合   /]pX8 d  
commission 佣金   ,:c:6Y^  
commodity 商品   h_AJI\{"  
common stock 普通股   9)#gtDM%J  
company 公司   7qW.h>%WE  
compensation 賠償   n'! -Pv  
compound interest 複利   qK<aZ%V  
consignee 承銷人   ww-XMz h  
consignment 寄銷   -[G/2F'  
consignor 寄銷人   yW%&_s0  
consolidated balance sheet 合併資產負債表   Up_>y>x  
consolidated profit and loss account 合併損益表   zNNzsT8na  
consolidation 合併   V#p G; ,  
construction cost 營建成本   I[tAT
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construction revenue 營建收入   z\X60T  
contract 合同   l :f9Ih  
control account 統制賬戶   ^nG1/}  
copyright 版權   QWU5-p9e 8  
corporation 公司   (3)C_Z  
cost 成本   THr c H  
cost accounting 成本會計   ?y+\v'3v  
cost of labour 勞工成本   d,Hf-zJ%~  
cost of production 生產成本   .q AQPL  
cost of manufacture 製造成本   ~5-~q0Ge  
cost of sales 銷貨成本   (2\li{$e  
cost price 成本價格   v]LF ZI5  
credit 貸方   6^7)GCq [  
credit note 收款通知單   c.|sW2/  
creditor 債權人   *O"%tp6  
crossed check 橫線支票   X7'h@>R  
current account 往來活期賬戶   QT7w:: ht  
current asset 流動資產   $M:4\E5(  
current liability 流動負債   aL_;`@4  
current profit and loss 本期損益   dbf^A1HI  
debit 借方   ui s:\Uc  
debt 債務   'DaNR`9  
debtor 債務人   @ef//G+Z"  
deed 契據   &6|6J1c8  
deferred assets 遞延資產   T {5 M1r  
deferred liabilities 遞延負債   GE/IaLo  
delivery 交貨   v*vub#wP  
delivery expense 送貨費   SL?%/$2g=O  
delivery order 出貨單   fJSV)\e0  
demand draft 即期匯票   A"P\4  
demand note 即期票據  
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demurrage charge 延期費   17MN8SfQ  
deposit 存款   7)ES!C  
deposit slip 存款單   RW|UQY#  
depreciation 折舊   (hD X4
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direct cost 直接成本   KD[)O7hYC  
direct labour 直接人工   Zq2H9^![y~  
director 董事   R47I\{  
discount 折扣   -y7l?N5F>  
discount on purchase 進貨折扣   7LyV`6{70  
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