[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。   sb}K% -  
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acceptance 承兌   Z6IJo%s  
account 賬戶   lrs0^@.+  
accountant 會計員   `;5VH]V  
accounting 會計   <78$]Z2we  
accounting system 會計制度   Mhb '^\px  
accounts payable 應付賬款   ASKAgU"h  
accounts receivable 應收賬款   U]
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accumulated profits 累積利益   .DDg%z  
adjusting entry ?#123;整記錄   T_
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adjustment ?#123;整   9h:jFhsA9  
administration expense 管理費用   G2CZwm{/f  
advances 預付   r~$}G-g  
advertising expense 廣告費   | V.S.'  
agency 代理   %\}dbYS '  
agent 代理人   n|70x5Z?}J  
agreement 契約   q_<*esZ,  
allotments 分配數   L$Hx?^3  
allowance 津貼   aF&r/j+}o  
amalgamation 合併   =vqsd4  
amortization 攤銷   $ \Q<K@{  
amortized cost 應攤成本  
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annuities 年金   K TG:I@|C  
applied cost 已分配成本   eJU;*] xfH  
applied expense 已分配費用   y|q@;*rGNa  
applied manufacturing expense 己分配製造費用   /d0Q>v.g  
apportioned charge 攤派費用   r{t.c?/  
appreciation 漲價   rc;7W:  
article of association 公司章程   5^/,aI  
assessment 課稅   `z9)YH  
assets 資產   7?6xPKQ)H  
attorney fee 律師費   yz[%MXI  
audit 審計  
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auditor 審計員   >I$B=  
average 平均數   5f;n<EPy  
average cost 平均成本   &Ki>h  
bad debt 壞賬   Op`I;Q #%d  
balance 餘額   ]b4pI*:$I  
balance sheet 資產負債表   2y3?!
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bank account 銀行賬戶   U91 &|  
bank balance 銀行結存   i{o#3  
bank charge 銀行手續費   b8rp8' M)  
bank deposit 銀行存款   /xl4ohL$a  
bank discount 銀行貼現   \hs/D+MCk  
bank draft 銀行匯票   3jvx2  
bank loan 銀行借款   QCeMKjCmY  
bank overdraft 銀行透支   J.1O/Pw!.a  
bankers acceptance 銀行承兌  
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bankruptcy 破產   {eEBrJJeB  
bearer 持票人   d{er|$E?  
beneficiary 受益人   OENzG~  
bequest 遺產   $Mdbto~<  
bill 票據   KMUK`tbaI  
bill of exchange 匯票   iaY5JEV:CA  
bill of lading 提單   :]vA2  
bills discounted 貼現票據   nN>J*02(  
bills payable 應付票據   hHcJN
 
bills receivable 應收票據   T!MZ+Ph`F  
board of directors 董事會   %dEB/[  
bonds 債券   _b>F#nD,'%  
bonus 紅利   0CT}DQ._^N  
book value 賬面價值   cppL0myJ  
bookkeeper 簿記員   oFWt(r   
bookkeeping 簿記   =v.{JV#  
branch office general ledger 支店往來賬戶   >xT^RYS  
broker 經紀人   q[-|ZA bbr  
brought down 接前   Z;#%t.  
brought forward 接上頁   +wipfL~&S  
budget 預算   ODm&&W#*  
by-product 副產品   *D2Nm9sl  
by-product sales 副產品銷售   e|yX QTlvL  
capital 股本   M(yH%i^A  
capital income 資本收益   }i(q t&U;  
capital outlay 資本支出   BWWq4mdb{  
capital stock 股本   (B@X[
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capital stock certificate 股票   VM7 !0  
carried down 移後   =4eUAeH {w  
carried forward 移下頁   1n_;kaY  
cash 現金   |+98h&U~  
cash account 現金賬戶   tv0Ha A  
cash in bank 存銀行現金   R,%_deV\(  
cash on delivery 交貨收款  
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cash on hand 庫存現金   o7.e'1@  
cash payment 現金支付   :Zza)>l  
cash purchase 現購   WJfES2N  
cash sale 現沽   {
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cashier 出?#123;員   q(78fZ *X  
cashiers check 本票   o+NMA (  
certificate of deposit 存款單折   xOythvO  
certificate of indebtedness 借據   5y]io Jc9-  
certified check 保付支票   [u`6^TycP  
certified public accountant 會計師   Av o|v>  
charges 費用   n0Go p^3  
charge for remittances 匯水手續費   C}q>YRubZ  
charter 營業執照   BWh}^3?l  
chartered accountant 會計師   uVGa(4u}  
chattles 動產   Ry&q1j  
check 支票   D?^Y`G$.  
che stub 支票存根   []zua14F6  
closed account 己結清賬戶   @D~B{Hg  
closing 結算   Z&Ue|Z4Qt  
closing entries 結賬紀錄  
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closing stock 期末存貨   _-O cc=Z
 
closing the book 結賬   1_uvoFLk  
columnar journal 多欄日記賬   T?n-x?e  
combination 聯合   ;\qXbL7  
commission 佣金   dy<27=  
commodity 商品   /;Yy@oc  
common stock 普通股   xST4}Mb^f  
company 公司   =s;M]:  
compensation 賠償   pLnB)z?  
compound interest 複利   R(G\wqHUT3  
consignee 承銷人   Zsj`F9*e  
consignment 寄銷   w~|1Wd<v  
consignor 寄銷人   'Dath>Y=  
consolidated balance sheet 合併資產負債表   &+01+-1hW  
consolidated profit and loss account 合併損益表   RP! X8~8  
consolidation 合併   )T1iN(Z  
construction cost 營建成本   s5&=Bsv  
construction revenue 營建收入   ^z~~VBv  
contract 合同   =xL)$DTg)  
control account 統制賬戶   dY!u)M;~~  
copyright 版權   2/B)O)#ls  
corporation 公司   qM",( Bh  
cost 成本   (u&`Ij9  
cost accounting 成本會計   <^8* <;PaG  
cost of labour 勞工成本   F}36 IM9/:  
cost of production 生產成本   l+zb~  
cost of manufacture 製造成本   jnJZ#=)  
cost of sales 銷貨成本   w2
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cost price 成本價格   )K;]y-Us[  
credit 貸方   )&,{?$.  
credit note 收款通知單   /7/0x ./{  
creditor 債權人   20tO#{Li  
crossed check 橫線支票   d(;4`kd*N  
current account 往來活期賬戶   Xgat-cy'DA  
current asset 流動資產   Q`ME@vz  
current liability 流動負債   })Yv9],6  
current profit and loss 本期損益   F}Srn
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debit 借方    |yKud  
debt 債務   eKG2*CV  
debtor 債務人   L(G92,.  
deed 契據   @MbVWiv  
deferred assets 遞延資產   QR0(,e$Dl  
deferred liabilities 遞延負債   g`0moXz  
delivery 交貨   -Q"hZ9  
delivery expense 送貨費   poT&-Ic[  
delivery order 出貨單   c5% 6Y2W0  
demand draft 即期匯票   ,SUT~oETP  
demand note 即期票據   Z9K})47T  
demurrage charge 延期費   )OP){/   
deposit 存款   ~F!,PM/  
deposit slip 存款單   s{}]D{bc  
depreciation 折舊   O )d[8jw"  
direct cost 直接成本   cn`iX(ZgR  
direct labour 直接人工   fCw*$:O  
director 董事   &7>zURv  
discount 折扣   b5a.go  
discount on purchase 進貨折扣   Vzg=@A#  
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