[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。   -LzHCO/7(  
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acceptance 承兌   3^q,'!PfB  
account 賬戶   {\ P$5O{%  
accountant 會計員   VxLq,$B76  
accounting 會計   2uZ <q?=  
accounting system 會計制度   ;E(gl$c:  
accounts payable 應付賬款   bWt>tEnf  
accounts receivable 應收賬款   ~1`.iA  
accumulated profits 累積利益   'M|W nR  
adjusting entry ?#123;整記錄   t]P[>{y  
adjustment ?#123;整   [5:
,+i  
administration expense 管理費用   $@FD01h.t3  
advances 預付   dD1`[%  
advertising expense 廣告費   C<r7d[  
agency 代理  
e-,U@_B  
agent 代理人   8*6vX!Z|  
agreement 契約   r*N:-I~z  
allotments 分配數   %'kaNpBz  
allowance 津貼   \OHsCG
27  
amalgamation 合併   ^5qX+!3r{  
amortization 攤銷   }el. qZ  
amortized cost 應攤成本   @%IZKYfc~  
annuities 年金   V=VL@=  
applied cost 已分配成本   VW<s_  
applied expense 已分配費用   $R2T)  
applied manufacturing expense 己分配製造費用   ;tf1#6{  
apportioned charge 攤派費用   k sJz44  
appreciation 漲價   VjtI1I  
article of association 公司章程   @BbZ(cZ*  
assessment 課稅   T3[\;ib}  
assets 資產   wp-5B= #:{  
attorney fee 律師費   8JAA?0L"'  
audit 審計   b3wE8Co  
auditor 審計員   (?J6vK}S  
average 平均數   j2cLb  
average cost 平均成本   _b<Fz`V  
bad debt 壞賬   LG [2u  
balance 餘額   ;DL|%-%;$r  
balance sheet 資產負債表   mn{8"@Z  
bank account 銀行賬戶   F@kOj*5,[  
bank balance 銀行結存   xrA(#\}f$  
bank charge 銀行手續費   Cnd*%CPZ  
bank deposit 銀行存款   s{NEP/QQJ  
bank discount 銀行貼現   4};!nYey!  
bank draft 銀行匯票   DdJxb{y7  
bank loan 銀行借款   XLwbA4ORq  
bank overdraft 銀行透支   r62x*?/  
bankers acceptance 銀行承兌   b\7-u-   
bankruptcy 破產   ~=Z&l  
bearer 持票人   /SY40;k:  
beneficiary 受益人   l#7,<@)  
bequest 遺產   R$K.;  
bill 票據  
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bill of exchange 匯票   K)]7e?:Wu  
bill of lading 提單   %/oOM\}++  
bills discounted 貼現票據   +o?.<[>!GR  
bills payable 應付票據   82~UI'f \  
bills receivable 應收票據   7ZET@  
board of directors 董事會   6]\F_Z41  
bonds 債券   mbsdiab#N  
bonus 紅利   H.7gSB1  
book value 賬面價值   i`gsT[JQRX  
bookkeeper 簿記員   .lb2`!'r&  
bookkeeping 簿記   vYL{5,t {1  
branch office general ledger 支店往來賬戶   a{L`C"rJ  
broker 經紀人   S&6}9r  
brought down 接前   +N5G4t#.  
brought forward 接上頁   DvG.G+mo#  
budget 預算   DGC-`z  
by-product 副產品   (i|`PA  
by-product sales 副產品銷售   b*nytF  
capital 股本   [NFg9y;{h  
capital income 資本收益   doFp53NhV  
capital outlay 資本支出   Qf414 oW  
capital stock 股本   w(J-[t118  
capital stock certificate 股票   k)[}3oq  
carried down 移後   -]Z!_[MlDF  
carried forward 移下頁   dY~3YD[  
cash 現金   HLN rI0  
cash account 現金賬戶   V{HZ/p_Y  
cash in bank 存銀行現金   l'&l!D&   
cash on delivery 交貨收款   Z"lL=0rY/  
cash on hand 庫存現金   Q[i;IbY  
cash payment 現金支付   p[0Ws460  
cash purchase 現購   E,xCfS)  
cash sale 現沽   ]RPv@z:V  
cashier 出?#123;員   )3.udx  
cashiers check 本票   Al3Hu-Hf;`  
certificate of deposit 存款單折   Nk3]<#$  
certificate of indebtedness 借據   K^J;iu4  
certified check 保付支票   1ScfX\F=  
certified public accountant 會計師   nv{ou[vQ  
charges 費用   6"|PJ_@P  
charge for remittances 匯水手續費   9$~D4T  
charter 營業執照   0+/L?J3  
chartered accountant 會計師   =V"ags  
chattles 動產   Cs^o- g!L  
check 支票   kX'1.<[  
che stub 支票存根   .W,<]L '  
closed account 己結清賬戶   k5w+{iOh  
closing 結算   -njxc{b  
closing entries 結賬紀錄   E-X-LR{CC  
closing stock 期末存貨   k|BY 7C  
closing the book 結賬   n j; KnZ  
columnar journal 多欄日記賬   $B }(5Da  
combination 聯合   Uk S86`.  
commission 佣金   x)BG%{h  
commodity 商品   YCh!D dy  
common stock 普通股   E"#<I*b  
company 公司   6:v8J1G(<  
compensation 賠償   0w< iz;30  
compound interest 複利   HjGT{o  
consignee 承銷人   j+_g37$:  
consignment 寄銷   &4O"Xs`ka  
consignor 寄銷人   MG8-1M  
consolidated balance sheet 合併資產負債表   d;D^<-[i  
consolidated profit and loss account 合併損益表   ;y=w :r\A  
consolidation 合併   Y91TF'  
construction cost 營建成本   XwX1i!'54  
construction revenue 營建收入   7 ; TS  
contract 合同   &|9mM=^  
control account 統制賬戶   8}xU]N#EV  
copyright 版權   d^ipf*aLC  
corporation 公司   49/1#^T"Q>  
cost 成本   |g8 ]WFc  
cost accounting 成本會計   '!yyg#  
cost of labour 勞工成本   T1n GBl\(  
cost of production 生產成本   "N4c>2Q  
cost of manufacture 製造成本   P/n XY  
cost of sales 銷貨成本   w V;y]'  
cost price 成本價格   `dEWP;#cp  
credit 貸方   r\_rnM)_xN  
credit note 收款通知單   QHP^1W`  
creditor 債權人   bTO$
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crossed check 橫線支票   ~+
l%}4RZ  
current account 往來活期賬戶   5kC#uk  
current asset 流動資產   wKk  
current liability 流動負債   /I[cj3}{+f  
current profit and loss 本期損益   SkvKzV.R;  
debit 借方    gxU(&  
debt 債務   tHJ1MDw'  
debtor 債務人   }!n<L:njX  
deed 契據   pNVao{::5  
deferred assets 遞延資產   A<>W^ow  
deferred liabilities 遞延負債   
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delivery 交貨   XKk s j!'B  
delivery expense 送貨費   E+E5`-V  
delivery order 出貨單   5wGyM10  
demand draft 即期匯票   ip1jY!   
demand note 即期票據   ?ZTB u[  
demurrage charge 延期費   $PrzJc  
deposit 存款   <408
lm  
deposit slip 存款單   7yQ r  
depreciation 折舊   \+cQiN b@  
direct cost 直接成本   ffE%{B?  
direct labour 直接人工   2GZUMXK  
director 董事   >V;<K?5B`W  
discount 折扣   ;`F0 %0d  
discount on purchase 進貨折扣   
Z>CFH9  
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