[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。    Mu?hB{o1  
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acceptance 承兌   z0Bw+& ^]}  
account 賬戶   <~}#Q,9  
accountant 會計員   JZM:R  
accounting 會計   G<f"_NT  
accounting system 會計制度   d9>k5!  
accounts payable 應付賬款   4EtP|  
accounts receivable 應收賬款   d|?'yX  
accumulated profits 累積利益   ~DJ>)pp  
adjusting entry ?#123;整記錄   1P1"x
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adjustment ?#123;整   ;[}<xw3):  
administration expense 管理費用   P.Uz[_&l6  
advances 預付   5C&]YT3)  
advertising expense 廣告費   6;
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agency 代理   Jfs$VGZP;  
agent 代理人   Nt^9N #+N  
agreement 契約   ; M%n=+[O  
allotments 分配數   ds9L4zfO  
allowance 津貼   Y::I_6[eV  
amalgamation 合併   >lg-j-pV  
amortization 攤銷   v2tKk^6`(i  
amortized cost 應攤成本   gBZ1Weu-'  
annuities 年金   )1!jv!  
applied cost 已分配成本   /^F$cQX(  
applied expense 已分配費用   O^W.5SaR  
applied manufacturing expense 己分配製造費用   d l<7jM?  
apportioned charge 攤派費用   lm 1Mz  
appreciation 漲價   ~c*$w O\  
article of association 公司章程   Np?%pB!Q  
assessment 課稅   i& ,Wg8#R  
assets 資產   ^Cm9[1p  
attorney fee 律師費   ;E{k+vkqy  
audit 審計   O=Cz*j  
auditor 審計員   as%ab[ fX  
average 平均數   D:yj#&
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average cost 平均成本   J4 Tc q  
bad debt 壞賬   7Y>17=|  
balance 餘額   Eoo[)V#x{  
balance sheet 資產負債表   6zfi\(fop  
bank account 銀行賬戶   I
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bank balance 銀行結存   L-}6}5[  
bank charge 銀行手續費   j
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bank deposit 銀行存款   ygA~d9"  
bank discount 銀行貼現   9ne13qVm+  
bank draft 銀行匯票   NLz[F`I  
bank loan 銀行借款   1oSrhUTy  
bank overdraft 銀行透支   86BY032H  
bankers acceptance 銀行承兌   q4~w D  
bankruptcy 破產   IJ`%Zh{f  
bearer 持票人   eA$wJ$*   
beneficiary 受益人   N5SePA\ ,?  
bequest 遺產   jBO/1h=  
bill 票據   yG`J3++ S  
bill of exchange 匯票   TfbB1  
bill of lading 提單   /
7)l22<  
bills discounted 貼現票據   Hlr[x  
bills payable 應付票據   ^"?fZSC  
bills receivable 應收票據   #Pf?.NrTn  
board of directors 董事會   _8f? H#&  
bonds 債券   ~rN:4Q]/  
bonus 紅利   W8$ky[2R  
book value 賬面價值   cen[|yCtOH  
bookkeeper 簿記員   :U}.  
bookkeeping 簿記   %)|pUa&  
branch office general ledger 支店往來賬戶   b3Uw"{p  
broker 經紀人   {-T}"WHg7  
brought down 接前   K>tubLYh  
brought forward 接上頁   )5479Eb_  
budget 預算   srh>" 2."  
by-product 副產品   >+P5Zm(_  
by-product sales 副產品銷售   / X #4  
capital 股本   =u5a'bp0;;  
capital income 資本收益   IsC`r7  
capital outlay 資本支出   d=q&%gqN  
capital stock 股本   m=hlim;P,  
capital stock certificate 股票   |A'y|/)#Z  
carried down 移後   DaN=NURDV  
carried forward 移下頁   Y M<8>d  
cash 現金   OVo3.  
cash account 現金賬戶   'nrXRDb  
cash in bank 存銀行現金   .]0u#fz0y  
cash on delivery 交貨收款   $ e<108)]  
cash on hand 庫存現金   ]r^/:M  
cash payment 現金支付   q,
8TOn  
cash purchase 現購   v*.[O/,EBR  
cash sale 現沽   -/y]'_a  
cashier 出?#123;員   %a_ rYrL  
cashiers check 本票   rW8.bMmM  
certificate of deposit 存款單折   N5yt'.d  
certificate of indebtedness 借據   _:B
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certified check 保付支票   k"kGQk4  
certified public accountant 會計師   eNwF< 0}  
charges 費用   BkP'b{z|  
charge for remittances 匯水手續費   %z0;77[1I  
charter 營業執照   Qcy /)4Hfg  
chartered accountant 會計師   -|
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chattles 動產   pn:) Rq0  
check 支票   ","O8'$OC  
che stub 支票存根   E=H>|FgS  
closed account 己結清賬戶   zA ; 7Nv$3  
closing 結算   &!xePKvO6k  
closing entries 結賬紀錄   >o] !-46  
closing stock 期末存貨   ?=bqya"Y  
closing the book 結賬   PQkFzyk  
columnar journal 多欄日記賬   BrHw02G  
combination 聯合   O3YD jas  
commission 佣金   /e2CB"c  
commodity 商品   xzZ2?zWi  
common stock 普通股   k3HPY}-  
company 公司   z frEM  
compensation 賠償   0gLl>tF[H  
compound interest 複利   8l?mN
apy  
consignee 承銷人   P1r)n{;  
consignment 寄銷   B"@3Qav3  
consignor 寄銷人   8NE+G.:G  
consolidated balance sheet 合併資產負債表   lBpy0lo#  
consolidated profit and loss account 合併損益表   TbUouoc  
consolidation 合併   d7f{2  
construction cost 營建成本   t-;zgW5mwF  
construction revenue 營建收入   0Z m^6T  
contract 合同   &}:]uC  
control account 統制賬戶   [1LlzCAFBw  
copyright 版權   (R9{wGV [  
corporation 公司   TZl^M h[a  
cost 成本   I)JqaM  
cost accounting 成本會計   vj_[LFE  
cost of labour 勞工成本   SU,#:s(  
cost of production 生產成本   JB <GV-l  
cost of manufacture 製造成本   a_GnN\kX^Z  
cost of sales 銷貨成本   Z8Jrt3l{2  
cost price 成本價格   l\HLlwYO  
credit 貸方   KBe\)Vs  
credit note 收款通知單   u!B6';XY  
creditor 債權人   ?ZqvR^  
crossed check 橫線支票   A"V($:>U  
current account 往來活期賬戶   $ouw*|<  
current asset 流動資產   G2 E4  
current liability 流動負債   Q[wTV3d  
current profit and loss 本期損益   Jp d|<\M l  
debit 借方   Qf>$'C(7!a  
debt 債務   @U 6jd4?)  
debtor 債務人   !:GlxmtoW?  
deed 契據   I<``d Ne9Q  
deferred assets 遞延資產   *%nV<}e^_=  
deferred liabilities 遞延負債   `<"@&N^d  
delivery 交貨   |h7 d#V>  
delivery expense 送貨費   6w"_sK?  
delivery order 出貨單   fK0VFN8<I  
demand draft 即期匯票   *K57($F  
demand note 即期票據   C-}@.wr(  
demurrage charge 延期費   G0izZWc  
deposit 存款   +D@+j  
deposit slip 存款單   FJ/c(K  
depreciation 折舊   4X1!t   
direct cost 直接成本   #hQ#_7  
direct labour 直接人工   Rs +),  
director 董事   VqIzDs  
discount 折扣   e2dg{n$6"  
discount on purchase 進貨折扣   1Mtm?3Pt  
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