[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。   uX.^z
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acceptance 承兌   )[t zAaP7  
account 賬戶   > whcZ.8  
accountant 會計員   UR3qzPm!0e  
accounting 會計   k-:wM`C  
accounting system 會計制度   \wJ2>Q  
accounts payable 應付賬款  
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accounts receivable 應收賬款   >MTrq%.  
accumulated profits 累積利益   e;|:
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adjusting entry ?#123;整記錄   `Z#0kpXk_  
adjustment ?#123;整   -Kas9\VWEw  
administration expense 管理費用   e_<'zH_1  
advances 預付   PRdyc+
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advertising expense 廣告費   ~wtK(U  
agency 代理   Nldy76|g  
agent 代理人   Po)!vL"   
agreement 契約   Qu x1N  
allotments 分配數   _/Sq
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allowance 津貼   %9q]  
amalgamation 合併   /?ZO-]q  
amortization 攤銷   KQf=t0Z=Ce  
amortized cost 應攤成本   ;+Dq3NE  
annuities 年金   KT4h3D`,  
applied cost 已分配成本   Rudj"OGO  
applied expense 已分配費用   65HP9`5Tm  
applied manufacturing expense 己分配製造費用   Q.U wtH  
apportioned charge 攤派費用   f:\)oIW9Kk  
appreciation 漲價   q&DM*!Jq  
article of association 公司章程   8[k:FGp>  
assessment 課稅   3}7`?$5  
assets 資產   & t.G4  
attorney fee 律師費   bwC~  
audit 審計   \&6^c=2=  
auditor 審計員   PeX^aEc  
average 平均數   ~6Xr^An/Z  
average cost 平均成本   j`D% Wx_  
bad debt 壞賬   mTj?W$+r  
balance 餘額   Q)IL
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balance sheet 資產負債表   s3/iG37K  
bank account 銀行賬戶   t'e\Z2  
bank balance 銀行結存   qk{+Y  
bank charge 銀行手續費   .c5)`  
bank deposit 銀行存款   iw XMe(k  
bank discount 銀行貼現   %w3Y!7+  
bank draft 銀行匯票   RPB%6z$  
bank loan 銀行借款   Xk EJ_;:  
bank overdraft 銀行透支   m|M'vzu1  
bankers acceptance 銀行承兌   V0/PjD,jP  
bankruptcy 破產   Wik8V0(  
bearer 持票人   W=S
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beneficiary 受益人   6
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bequest 遺產   ~Z>!SMXp<  
bill 票據   2.2G79U,  
bill of exchange 匯票   [0?W>A*h  
bill of lading 提單   S8dX8,qg  
bills discounted 貼現票據   ubQbEv{(,  
bills payable 應付票據   4G_At  
bills receivable 應收票據   l+
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board of directors 董事會   X{u\|e{  
bonds 債券   PB(q9gf"1}  
bonus 紅利   k9_c<TSzu  
book value 賬面價值   L)z `  
bookkeeper 簿記員   ,+>JQ82  
bookkeeping 簿記   $`&zIz  
branch office general ledger 支店往來賬戶   a;h.I}*]  
broker 經紀人   |[W7&@hF  
brought down 接前   )j+G4  
brought forward 接上頁   8W2oGL6  
budget 預算   NVX@1}  
by-product 副產品   k^#+Wma7  
by-product sales 副產品銷售   o()No_.8H  
capital 股本   \0fk^  
capital income 資本收益   *A([1l&]i  
capital outlay 資本支出   p9-s'F|@i  
capital stock 股本   0a}a  
capital stock certificate 股票   #8/pY Q;  
carried down 移後   I/hq8v~
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carried forward 移下頁   9SQcChG~j  
cash 現金   g2%fla7r  
cash account 現金賬戶   5Ly
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cash in bank 存銀行現金   GWa:C\YK  
cash on delivery 交貨收款   <<Q}|$Wu  
cash on hand 庫存現金   Db K(Rh_ K  
cash payment 現金支付   k@[{_@>4^  
cash purchase 現購   ".7\>8A#a  
cash sale 現沽   )>(ZX
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cashier 出?#123;員   +A-z>T(  
cashiers check 本票   `LOW)|6r`  
certificate of deposit 存款單折   @h,3"2W{Ev  
certificate of indebtedness 借據   uZml.#@4  
certified check 保付支票   Y[rRz6.*(  
certified public accountant 會計師   e X{#FgFc  
charges 費用   Ih<.2  
charge for remittances 匯水手續費   dqgH"g  
charter 營業執照   s# V>+mU  
chartered accountant 會計師   \P;2s<6i\  
chattles 動產  
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check 支票   LaX<2]Tx:  
che stub 支票存根   #D
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closed account 己結清賬戶   >zo_}A!  
closing 結算   ~7>D>! !  
closing entries 結賬紀錄   .$ X|96~$  
closing stock 期末存貨   uqvS  
closing the book 結賬   w_P
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columnar journal 多欄日記賬   d:#z{V_  
combination 聯合   PY MofQaZ  
commission 佣金   [=TD)o>W(p  
commodity 商品   i :|e#$x  
common stock 普通股   57Bxx__S4`  
company 公司   mRIBE9K+&  
compensation 賠償   Nj{;  
compound interest 複利  
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consignee 承銷人   I2
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consignment 寄銷   /vI"v4  
consignor 寄銷人   05Q4$P  
consolidated balance sheet 合併資產負債表   s6k(K>P l  
consolidated profit and loss account 合併損益表   W~FU!C?]  
consolidation 合併   P1^O0)  
construction cost 營建成本   p M9M8d  
construction revenue 營建收入   + ryB
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contract 合同   tL M@o|:  
control account 統制賬戶   DWS#q|j`"  
copyright 版權   =fJ
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corporation 公司   tgj5l#P  
cost 成本   7Vuf4Z 5  
cost accounting 成本會計   Sd/7#  
cost of labour 勞工成本   @F/,~|{iM  
cost of production 生產成本   |rI;OvZ\  
cost of manufacture 製造成本   m'-QVZ{(M%  
cost of sales 銷貨成本   (Q=:ln;kM  
cost price 成本價格   /!%?I#K{Wq  
credit 貸方   =7[}:haB{  
credit note 收款通知單   [6Q1yNE  
creditor 債權人   %2\6.c=c  
crossed check 橫線支票   P(!%P
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current account 往來活期賬戶   ipE|)Ns  
current asset 流動資產   rX0 ?m:&m  
current liability 流動負債   &eb8k2S  
current profit and loss 本期損益   0mNL!"  
debit 借方   -2j[;kgt}  
debt 債務   xXfv({  
debtor 債務人   mkq246<D~  
deed 契據   .Rt~d^D@  
deferred assets 遞延資產   )q`.tsR>  
deferred liabilities 遞延負債   gvr&7=p  
delivery 交貨   -f*5lk
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delivery expense 送貨費   EQQ@nW{;  
delivery order 出貨單   RKZBI?@4  
demand draft 即期匯票   1je/l9L  
demand note 即期票據   J50n E~  
demurrage charge 延期費   _sn<"B%>  
deposit 存款   I+( b!(H  
deposit slip 存款單   ?*.:*A  
depreciation 折舊  
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direct cost 直接成本   (*kKfg4Wj  
direct labour 直接人工   _5S||TuNS  
director 董事   P
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discount 折扣   8n["/ 5,  
discount on purchase 進貨折扣   Lyz8DwZ  
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