[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。   U0q{8 " Pl  
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acceptance 承兌  
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account 賬戶   F]\(p=U.  
accountant 會計員   k{(R.gLZG  
accounting 會計   ;3OQgKI  
accounting system 會計制度   fi^I1*S  
accounts payable 應付賬款   mufi >}  
accounts receivable 應收賬款   mk8xNpk B  
accumulated profits 累積利益   )1wC].RFYm  
adjusting entry ?#123;整記錄   -"[o|aa^  
adjustment ?#123;整   RiqYC3Ka  
administration expense 管理費用   aa2&yc29hp  
advances 預付   z$$ E7i  
advertising expense 廣告費   2%i_SX[  
agency 代理   ~+}w>jIm{|  
agent 代理人   VliX'.-  
agreement 契約   =<R")D]4z  
allotments 分配數   e`zx#v  
allowance 津貼   @H
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amalgamation 合併   O*xC}$OOn  
amortization 攤銷   N7:=%Fy(  
amortized cost 應攤成本   \B) a57  
annuities 年金   6MQ+![fN  
applied cost 已分配成本   UjxEbk5>^  
applied expense 已分配費用   U>?q|(u  
applied manufacturing expense 己分配製造費用   EjW3_ %  
apportioned charge 攤派費用   <0T5W#H`D  
appreciation 漲價   Dn~r~aR$g  
article of association 公司章程   =NLsT.aa  
assessment 課稅   ZDuP|" ^  
assets 資產   $51M'Qu  
attorney fee 律師費   /8(c^  
audit 審計   .'N:]G@ !  
auditor 審計員   @zo}#.g  
average 平均數   u UXj  
average cost 平均成本   mW~t/$Y$  
bad debt 壞賬   idW
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balance 餘額   7Mq4$|qhD  
balance sheet 資產負債表   P"d7Af  
bank account 銀行賬戶   6/_] |4t  
bank balance 銀行結存   ATx6YP@7~  
bank charge 銀行手續費   ]5| o8.  
bank deposit 銀行存款   D#Qfa
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bank discount 銀行貼現   `
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bank draft 銀行匯票   gq9IJ  
bank loan 銀行借款   +@*}_%^l"  
bank overdraft 銀行透支   z{XN1'/V  
bankers acceptance 銀行承兌   "c5C0 pK0  
bankruptcy 破產   C><]
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bearer 持票人   7{F(NJUO1  
beneficiary 受益人   ms9zp?M  
bequest 遺產   n[DQ5l
  
bill 票據   .x\fPjB  
bill of exchange 匯票   |^!#x Tj  
bill of lading 提單   s+#|j;V<  
bills discounted 貼現票據   #m>Rt~(,S  
bills payable 應付票據   }xhat,9  
bills receivable 應收票據   qkQ_#  
board of directors 董事會   $p_FrN{  
bonds 債券   T.ZPpxY  
bonus 紅利   kkWqP20q  
book value 賬面價值   xW|^2k  
bookkeeper 簿記員   9{&APxm  
bookkeeping 簿記   HqM>K*XKU  
branch office general ledger 支店往來賬戶   < 3?T^/8  
broker 經紀人   C-25\  
brought down 接前   [f`^+,U  
brought forward 接上頁   @L?X}'0xI4  
budget 預算   (EZ34,k'S  
by-product 副產品   m ,B,dqT  
by-product sales 副產品銷售   V[E7mhqy  
capital 股本   gFO|)I N  
capital income 資本收益   nT7{`aaQl  
capital outlay 資本支出   OPm
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capital stock 股本   %Xm3m0nsv{  
capital stock certificate 股票   6@0 wKV!D  
carried down 移後   9iMQq40  
carried forward 移下頁   ;VQFz&Q$u  
cash 現金   Z)iRc$;  
cash account 現金賬戶   D@]gc&JN[  
cash in bank 存銀行現金   2kv%k3Q{  
cash on delivery 交貨收款   00DWXGt20o  
cash on hand 庫存現金   [>`[1;aX  
cash payment 現金支付   xL.T}f~y2>  
cash purchase 現購   Ub1?dk  
cash sale 現沽   <9za!.(zu  
cashier 出?#123;員   JGm W>mH  
cashiers check 本票   &5*)r@+  
certificate of deposit 存款單折   9ICC2%j|  
certificate of indebtedness 借據   >z=_V|^$  
certified check 保付支票   ]U :1NC"  
certified public accountant 會計師   
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charges 費用   {d|R67~V  
charge for remittances 匯水手續費   doR'E=Z4h  
charter 營業執照   'WqSHb7  
chartered accountant 會計師   [\9
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chattles 動產   6r"PtHr  
check 支票   tE)%*z@<Lt  
che stub 支票存根   ETu7G5?  
closed account 己結清賬戶   id^U%4J  
closing 結算   dhW;|  
closing entries 結賬紀錄   ,v"/3Ff{,  
closing stock 期末存貨   K;2]c3T  
closing the book 結賬   +MQvq\%tG  
columnar journal 多欄日記賬   a S- rng  
combination 聯合   /Vpd*obMB  
commission 佣金   !g? ~<`  
commodity 商品   gbc^Lb  
common stock 普通股   r#{r]q_E*  
company 公司   $s2-O!P?  
compensation 賠償   rT`D@ I  
compound interest 複利   y$)gj4k/D  
consignee 承銷人   !$q1m@K1  
consignment 寄銷   vcB+h;x  
consignor 寄銷人   {GF>HHQb  
consolidated balance sheet 合併資產負債表   MDkIaz\U  
consolidated profit and loss account 合併損益表   ixJUqo  
consolidation 合併   39!o!_g  
construction cost 營建成本   =q|fe%#  
construction revenue 營建收入   $Z;HE/3  
contract 合同   3)f=Z2U>  
control account 統制賬戶   ";~}"Yz?[  
copyright 版權   }iy`Ko+B"b  
corporation 公司   dE5DH~ldV  
cost 成本   syh0E=If_  
cost accounting 成本會計   
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cost of labour 勞工成本   $"{V],:T |  
cost of production 生產成本   ErC~,5dj;n  
cost of manufacture 製造成本   D} 0>x~  
cost of sales 銷貨成本   D<7S P,D
 
cost price 成本價格   [BhpfZNKRA  
credit 貸方   T[))ful  
credit note 收款通知單   Ja-D}|;  
creditor 債權人  
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crossed check 橫線支票   ^a`zvrE v  
current account 往來活期賬戶   @{_PO{=\C  
current asset 流動資產   hvBuQuk)  
current liability 流動負債   ZLvw]N&R  
current profit and loss 本期損益   |PN-,f{-  
debit 借方   mxHNK4/  
debt 債務   v>3ctP{  
debtor 債務人   I#l9  
deed 契據   e:[Kp6J  
deferred assets 遞延資產   HZQI|  
deferred liabilities 遞延負債   7kn=j6I  
delivery 交貨   9BANCW"  
delivery expense 送貨費   v%3)wD  
delivery order 出貨單   nGW wXySq  
demand draft 即期匯票    Vm8;{Sq  
demand note 即期票據   *Oz
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demurrage charge 延期費   JXj`  
deposit 存款   zi>f436-  
deposit slip 存款單   gb(\c:yg1R  
depreciation 折舊   S=aXmz<  
direct cost 直接成本   j~DoMP5Ls  
direct labour 直接人工   C>68$wd>  
director 董事   5, Yk5?l<'  
discount 折扣   |0f\>X I  
discount on purchase 進貨折扣   wX 41R]pF  
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