[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。   w
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acceptance 承兌   =<Q_&_.60  
account 賬戶   ap;?[B~Ga  
accountant 會計員   )@+lfIE(l  
accounting 會計   XCr\Y`,Z@  
accounting system 會計制度   X^;[X~
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accounts payable 應付賬款   </! `m8\  
accounts receivable 應收賬款   /orpQ UHA  
accumulated profits 累積利益   vU,AOK[l{  
adjusting entry ?#123;整記錄   +TzZ   
adjustment ?#123;整   nF$
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administration expense 管理費用   zY_xJ"/9  
advances 預付   8>^(-ca_  
advertising expense 廣告費   C+ibLS4i  
agency 代理   OiBDI3,|+  
agent 代理人   gwVfiXR4  
agreement 契約   /]7FX"  
allotments 分配數   >Y,
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allowance 津貼   y.,S}7l:
 
amalgamation 合併   lO=+V 6  
amortization 攤銷   T,N"8N{K"  
amortized cost 應攤成本   qYpuo D  
annuities 年金   %B9iby8)1  
applied cost 已分配成本   PL vz1}ts  
applied expense 已分配費用   Pf,S`Uw;  
applied manufacturing expense 己分配製造費用   Zx$q,Zo<  
apportioned charge 攤派費用   O`Ht|@[6  
appreciation 漲價   hLF+_{\C|  
article of association 公司章程   LF o{,%B  
assessment 課稅   Xc)V;1  
assets 資產   x~1.;dBF  
attorney fee 律師費   S}fU2Wi  
audit 審計   V.<$c1#=$  
auditor 審計員   55lL aus  
average 平均數   "p]Fq,  
average cost 平均成本   BC!n;IAe  
bad debt 壞賬   Twqkd8[  
balance 餘額   zx)^!dEMM  
balance sheet 資產負債表   u=j|']hp#&  
bank account 銀行賬戶   b-Fv vA  
bank balance 銀行結存   lIR0jgP@z  
bank charge 銀行手續費   $BIQ#T>qK  
bank deposit 銀行存款   jC_7cAsl  
bank discount 銀行貼現   <(|No3jx  
bank draft 銀行匯票   e| AA7  
bank loan 銀行借款   $7Sbz&)y3  
bank overdraft 銀行透支   O<}^`4d  
bankers acceptance 銀行承兌   e<_yr>9g"  
bankruptcy 破產   2 uuI_9 "^  
bearer 持票人   CR*9-Y93  
beneficiary 受益人   #$\cRLPg  
bequest 遺產   "= H.$ +  
bill 票據   -KzU''  
bill of exchange 匯票   9a.r(W[9  
bill of lading 提單   m3|KIUP  
bills discounted 貼現票據   - 0t  
bills payable 應付票據   1\v$8pP+  
bills receivable 應收票據   6Mpbm fr  
board of directors 董事會   ` b(y 5Z  
bonds 債券   F[aow$",+}  
bonus 紅利   >)I
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book value 賬面價值   ]>utLi5dX  
bookkeeper 簿記員   | .bp  
bookkeeping 簿記   G5^gwG+  
branch office general ledger 支店往來賬戶   Y~RZf /`  
broker 經紀人   |=OO$z;q|  
brought down 接前   tykA69X\W  
brought forward 接上頁   *q5'~)W<  
budget 預算   xP@VK!sc  
by-product 副產品   >.R6\>N%  
by-product sales 副產品銷售   3YY<2<
  
capital 股本   " mKMym2  
capital income 資本收益   
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capital outlay 資本支出   L_+0[A  
capital stock 股本   YK# QH"}  
capital stock certificate 股票   Kuh! b`9  
carried down 移後   f;/t7=>d  
carried forward 移下頁   -25#Vh  
cash 現金   NJYx.TL  
cash account 現金賬戶   T;-Zl[H  
cash in bank 存銀行現金   DSwF }  
cash on delivery 交貨收款   nG#lrYZw  
cash on hand 庫存現金   >K`.!!av,Y  
cash payment 現金支付   D3^[OHi~a  
cash purchase 現購   #Id.MLHxA_  
cash sale 現沽    FNZB M  
cashier 出?#123;員   CK e  
cashiers check 本票   =goZI67  
certificate of deposit 存款單折   0/.#V*KM  
certificate of indebtedness 借據   }9C5U>?  
certified check 保付支票   '-#6;_ i<  
certified public accountant 會計師   ;F&wGe  
charges 費用   %EPqJ(T  
charge for remittances 匯水手續費   YY
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charter 營業執照   p71%-nV  
chartered accountant 會計師   ;(w=}s%]+  
chattles 動產   CiP-Zh[gZ  
check 支票   {d$S~  
che stub 支票存根   da@y*TO#i  
closed account 己結清賬戶   _ED1".&#f  
closing 結算   @C=, >+D  
closing entries 結賬紀錄   GS{:7%=j  
closing stock 期末存貨   P F.sM(  
closing the book 結賬   |Sg *j-.  
columnar journal 多欄日記賬   3&*0n^g  
combination 聯合   'Rfvr7G/?  
commission 佣金   FH8?W| G  
commodity 商品   0:G@a&Lr  
common stock 普通股   DT&[W<oN  
company 公司   i7~oZ)w  
compensation 賠償   xsRMF&8L  
compound interest 複利   yZ:|wxVY  
consignee 承銷人   \3q{E",\>@  
consignment 寄銷  
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consignor 寄銷人   o*n""m  
consolidated balance sheet 合併資產負債表   +!POKr  
consolidated profit and loss account 合併損益表   PqcuSb6  
consolidation 合併   8
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construction cost 營建成本   hk ./
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construction revenue 營建收入   K! /E0G&  
contract 合同   s)=L6t^a6  
control account 統制賬戶   ^J>28Q\S  
copyright 版權   0jv9N6IM  
corporation 公司   p!'
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cost 成本   ?l,i(I  
cost accounting 成本會計   jTws0=F*  
cost of labour 勞工成本   17D167\X  
cost of production 生產成本   :&)RK~1m_  
cost of manufacture 製造成本   xSb/98;  
cost of sales 銷貨成本   .WL507*"Ce  
cost price 成本價格   mQ%kGqs  
credit 貸方   ~Y)Au?d(a  
credit note 收款通知單   3|:uIoR{  
creditor 債權人   J=K3S9:n]g  
crossed check 橫線支票   nE-=7S L  
current account 往來活期賬戶   aic6,>\!'  
current asset 流動資產   jZv8X5
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current liability 流動負債   l^`!:BOtR  
current profit and loss 本期損益   y8+?:=N.  
debit 借方   SATZ!  
debt 債務   `?JrC3  
debtor 債務人   GWE`'V  
deed 契據   d+T]EpQJ*  
deferred assets 遞延資產   '%RMpyK~  
deferred liabilities 遞延負債   M`?/QU~  
delivery 交貨   LO"HwN43h  
delivery expense 送貨費   y6*i/3  
delivery order 出貨單   ^J% w[F E  
demand draft 即期匯票   SgXXitg9+  
demand note 即期票據   0^
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demurrage charge 延期費   FeV=4tsy  
deposit 存款   WgPL4D9=  
deposit slip 存款單   N[pk@M\vX  
depreciation 折舊   uaDU+ywL  
direct cost 直接成本   qE,%$0g  
direct labour 直接人工   G|O"Kv6  
director 董事   %\b5)p  
discount 折扣   q }z,C{Wq<  
discount on purchase 進貨折扣   B8s|VI  
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