[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。   /`+7_=-  
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acceptance 承兌   T]71lRY5  
account 賬戶   |Fv?6qw+  
accountant 會計員   .#! mDlY;  
accounting 會計   n,nisS  
accounting system 會計制度   +X^4; &  
accounts payable 應付賬款   :s*>W$Wp4  
accounts receivable 應收賬款   4<}A]BQVkJ  
accumulated profits 累積利益   ~ hm`uP  
adjusting entry ?#123;整記錄   ?}sOG?{  
adjustment ?#123;整   IVteF*8hU  
administration expense 管理費用   `C'}e  
advances 預付   cyMs(21  
advertising expense 廣告費   gpAHC   
agency 代理   [hU=mS8=^  
agent 代理人   n`<U"$*  
agreement 契約   {A3m+_8  
allotments 分配數   sXB+s
  
allowance 津貼   O5;-Om  
amalgamation 合併  
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amortization 攤銷   0w3
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amortized cost 應攤成本   Ae3,^  
annuities 年金   K-4td C3  
applied cost 已分配成本   }m_t$aaUc1  
applied expense 已分配費用   j9xXKa5  
applied manufacturing expense 己分配製造費用   QymD-A"P  
apportioned charge 攤派費用   WQt5#m; W  
appreciation 漲價   !}q."%%J_%  
article of association 公司章程   F=i!d,S  
assessment 課稅   z%};X$V`J  
assets 資產   2U%qCfh6|  
attorney fee 律師費   W)-hU~^OM  
audit 審計   q\H7&w  
auditor 審計員   B01^oYM}  
average 平均數   v3^t/[e~:  
average cost 平均成本   ^s*\Qw{Ii  
bad debt 壞賬   -S$$/sR  
balance 餘額   U**)H_S/~  
balance sheet 資產負債表   Z| L2oce  
bank account 銀行賬戶   qLRE }$P  
bank balance 銀行結存   k7T alR  
bank charge 銀行手續費   ifrq  
bank deposit 銀行存款   Jvj=I82  
bank discount 銀行貼現   `M rBav  
bank draft 銀行匯票   XU-*[\K  
bank loan 銀行借款   )E`+BH  
bank overdraft 銀行透支   IMaYEO[  
bankers acceptance 銀行承兌   #=x+ [d+  
bankruptcy 破產   hbnS~sva  
bearer 持票人   rIlBH*aT  
beneficiary 受益人   i+AUQ0Zbf6  
bequest 遺產   T*\$<-^
 
bill 票據   :;
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bill of exchange 匯票   H),RA]S  
bill of lading 提單   x@Vt[}e  
bills discounted 貼現票據   ohplj`X[21  
bills payable 應付票據   ,'_(DJX  
bills receivable 應收票據   K;C_Z/<%  
board of directors 董事會   [<Jp#&u6sb  
bonds 債券   KpGUq0d@  
bonus 紅利   kaO{#i2-  
book value 賬面價值   +-P<CCvWz  
bookkeeper 簿記員   @+t (xCv  
bookkeeping 簿記   Ky6+~>  
branch office general ledger 支店往來賬戶   h0XH`v  
broker 經紀人   % $.vOFP9  
brought down 接前   4d-q!lRpa  
brought forward 接上頁   yjd(UWE  
budget 預算   $WClpvVj  
by-product 副產品   H;wR  
by-product sales 副產品銷售   ~oFh>9u  
capital 股本   QQ~23TlA  
capital income 資本收益   .qinR6=  
capital outlay 資本支出   pz @km  
capital stock 股本   sDAK\#z  
capital stock certificate 股票   |hD~6a  
carried down 移後   ,-:a?#f>  
carried forward 移下頁   K @C4*?P  
cash 現金   3W'FcE)|E  
cash account 現金賬戶   mR,O0O}&  
cash in bank 存銀行現金   4y>(RrVG  
cash on delivery 交貨收款   )-#i8?y3C  
cash on hand 庫存現金   e?1KbJ?.  
cash payment 現金支付   .5z&CJDiIi  
cash purchase 現購   %-r?=L  
cash sale 現沽   NQ{-&#@/v  
cashier 出?#123;員   6lZGcRO  
cashiers check 本票   "5(W[$f*]v  
certificate of deposit 存款單折   UEN56@eCNf  
certificate of indebtedness 借據   dFMAh&:>  
certified check 保付支票   ZR6&AiL(Bj  
certified public accountant 會計師   ()B7(Y  
charges 費用   sL8>GtVo  
charge for remittances 匯水手續費   FH[#yq.Pr  
charter 營業執照   |G=FqAXH  
chartered accountant 會計師   ]*GnmG:D*  
chattles 動產   F;W'  
check 支票   5f{wJb2  
che stub 支票存根   >qn+iI2U  
closed account 己結清賬戶   ,@479ZvvR3  
closing 結算   U\?+s2I)v  
closing entries 結賬紀錄   EO"6Dq(  
closing stock 期末存貨   w-M7opkq  
closing the book 結賬   ExqM1&zpK  
columnar journal 多欄日記賬   [brkx3h  
combination 聯合   Q2FQhc@L(:  
commission 佣金   %VS 2M #f  
commodity 商品   2;h+;G  
common stock 普通股   IF e+B"  
company 公司   Cg7)S[zl  
compensation 賠償   @x*.5:[  
compound interest 複利   s_S$7N`ocS  
consignee 承銷人   St_Sl:m$  
consignment 寄銷   ILNXaJ'0a  
consignor 寄銷人   YLE/w@*  
consolidated balance sheet 合併資產負債表   2=O))^8  
consolidated profit and loss account 合併損益表   #:Xa'D+
 
consolidation 合併   &AJUY()8  
construction cost 營建成本   m' c#uU  
construction revenue 營建收入   f :&)"  
contract 合同   moe/cO5a9  
control account 統制賬戶   lZBv\JE  
copyright 版權   #'wL\3  
corporation 公司   8M~u_`6  
cost 成本   ,,7.=#  
cost accounting 成本會計   }]`}Ja  
cost of labour 勞工成本   :Nkz,R?  
cost of production 生產成本   PH[4y:^DN  
cost of manufacture 製造成本   b70AJe=  
cost of sales 銷貨成本   \Me"'.F?  
cost price 成本價格   DgVyy&7>  
credit 貸方   N7a[B>+`  
credit note 收款通知單   $.;iu2iyo  
creditor 債權人   m+p4Mc%u  
crossed check 橫線支票   y&h~Oa?,;  
current account 往來活期賬戶   2G H)iUmc  
current asset 流動資產   fs7~NY
 
current liability 流動負債   =m
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current profit and loss 本期損益   ["<5
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debit 借方   n00z8B1j(l  
debt 債務   KoFv0~8Q  
debtor 債務人   J#+Op/mmo  
deed 契據   }tu4z+T2  
deferred assets 遞延資產   lu3Q, W  
deferred liabilities 遞延負債   ,Io0ZE>`V  
delivery 交貨   s* @QT8%  
delivery expense 送貨費   X"wFQa  
delivery order 出貨單   Zi ma^IL  
demand draft 即期匯票   KLON;  
demand note 即期票據   tD865gi  
demurrage charge 延期費   1]HHe*'Z  
deposit 存款   Cy]"  
deposit slip 存款單   wQ@Zwbx  
depreciation 折舊   *u58l(&`8  
direct cost 直接成本   Sio1Q0  
direct labour 直接人工   A(PE  
director 董事   <. ezw4ju  
discount 折扣   BF>T*Z-Ki  
discount on purchase 進貨折扣   )7tV*=?Ic8  
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