[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。   h\e.e3 /  
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acceptance 承兌   {8OCXus3m  
account 賬戶   Lv%x81]K  
accountant 會計員   7 3m1  
accounting 會計   ,s(,
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accounting system 會計制度   4Up/p&1@  
accounts payable 應付賬款   MJvp6n  
accounts receivable 應收賬款   #F#%`Rv1  
accumulated profits 累積利益   nK,w]{<wG!  
adjusting entry ?#123;整記錄   9gFUaDLo  
adjustment ?#123;整   =}*0-\QG  
administration expense 管理費用   :r[`.`  
advances 預付   nlYNN/@"  
advertising expense 廣告費   rKn~qVls  
agency 代理   0mnw{fE8_  
agent 代理人   2|L&DF:G  
agreement 契約   weQ_*<5%  
allotments 分配數   TN.rrop`#g  
allowance 津貼   pGZ8F  
amalgamation 合併   Z7#+pPt!  
amortization 攤銷   $k?>DP4  
amortized cost 應攤成本   :0ep(<|;  
annuities 年金    eIlva?  
applied cost 已分配成本  
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applied expense 已分配費用   T|p"0b A  
applied manufacturing expense 己分配製造費用   ""H?gsL[  
apportioned charge 攤派費用   q@&6#B  
appreciation 漲價   xmX 4qtAL  
article of association 公司章程   /mMV{[  
assessment 課稅   Q@niNDaW2  
assets 資產   B6"0OIDY"  
attorney fee 律師費   8QK&
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audit 審計   ;,TFr}p`
 
auditor 審計員   P3%5?.S  
average 平均數   nEfK53i_  
average cost 平均成本   JLYi]nZ  
bad debt 壞賬   AdmC&!nH  
balance 餘額   9z0p5)]n>  
balance sheet 資產負債表   a}d@ T  
bank account 銀行賬戶   4JE
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bank balance 銀行結存   TV:9bn?r)  
bank charge 銀行手續費   :U\tv[  
bank deposit 銀行存款   qLCR] _*  
bank discount 銀行貼現   N;d] 14|  
bank draft 銀行匯票   cR{#V1Z  
bank loan 銀行借款   =vPj%oLp'a  
bank overdraft 銀行透支   ZG:{[sT  
bankers acceptance 銀行承兌   *#2h/
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bankruptcy 破產   Fs{*XKv&lH  
bearer 持票人   G)YcJv7  
beneficiary 受益人   @c#(.=  
bequest 遺產   B1gR5p0  
bill 票據   @L`jk+Y0vF  
bill of exchange 匯票   >sF)BoLc  
bill of lading 提單   b'y%n  
bills discounted 貼現票據   lFkR=!?=  
bills payable 應付票據   ~>G^=0LT  
bills receivable 應收票據   jylD6 IT  
board of directors 董事會   :DNjhZ  
bonds 債券   Lr+$_ t}r  
bonus 紅利   #z(]xI)"  
book value 賬面價值   *hrvYil2b  
bookkeeper 簿記員   }qUX=s GG  
bookkeeping 簿記   NRuNKl.v  
branch office general ledger 支店往來賬戶   8(De^H lO  
broker 經紀人   jCY%|  
brought down 接前   TzZq(?V  
brought forward 接上頁   ni<(K 0~  
budget 預算   @ZJS&23E  
by-product 副產品   *i,%,O96Nz  
by-product sales 副產品銷售   NHt\ U9l'  
capital 股本   5(2;|I,T  
capital income 資本收益   "7 yD0T)2  
capital outlay 資本支出   sT.ss$HY9,  
capital stock 股本   JT?h1v<H]  
capital stock certificate 股票   eEKf|I  
carried down 移後   t-AmX)$  
carried forward 移下頁   +t.b` U`-  
cash 現金   yauvXosX  
cash account 現金賬戶   ]|@^1we  
cash in bank 存銀行現金   "4Nt\WQ  
cash on delivery 交貨收款   Q59su
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cash on hand 庫存現金   W)/#0*7  
cash payment 現金支付   wL1MENzp*z  
cash purchase 現購   RCrCs  
cash sale 現沽   <aw[XFg  
cashier 出?#123;員   #mT"gs  
cashiers check 本票   UG^q9 :t  
certificate of deposit 存款單折   hPh-+Hb  
certificate of indebtedness 借據   im8 CmQ  
certified check 保付支票   VTM/hJmwJ  
certified public accountant 會計師   +q4O D$}  
charges 費用   aXVFc5C\  
charge for remittances 匯水手續費  
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charter 營業執照   do_[&  
chartered accountant 會計師   m
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chattles 動產   GdwVtqbX  
check 支票   W^Yxn y  
che stub 支票存根   (Z*!#}z `  
closed account 己結清賬戶   _!6jR5&r,  
closing 結算   J,hCvm  
closing entries 結賬紀錄   EnR}IY&sI  
closing stock 期末存貨   R-:2HRaA  
closing the book 結賬   3]>| i  
columnar journal 多欄日記賬   | Iib|HQ)  
combination 聯合   \bF{-"7.  
commission 佣金   w xH7?tsf  
commodity 商品   'F<TSy|4kI  
common stock 普通股   QZs!{sZ  
company 公司   bOB\--:]  
compensation 賠償   .>S!j i  
compound interest 複利   r$1Qf}J3=  
consignee 承銷人   |>Vb9:q9Po  
consignment 寄銷   Wzh
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consignor 寄銷人   j.Hf/vi`z  
consolidated balance sheet 合併資產負債表   d$RIS+V  
consolidated profit and loss account 合併損益表   NUZl`fu1Z4  
consolidation 合併   AdEMa}u6  
construction cost 營建成本   xAr\gu  
construction revenue 營建收入   |=w@H]r  
contract 合同   hrn+UL:d  
control account 統制賬戶   3<!7>]A  
copyright 版權   h\o.&6sd  
corporation 公司   bsX[UF
  
cost 成本   pkzaNY/q  
cost accounting 成本會計   zdYjF|  
cost of labour 勞工成本   \<' ?8ri#  
cost of production 生產成本   *g% yRU{N  
cost of manufacture 製造成本   >
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cost of sales 銷貨成本   uYN`:b8  
cost price 成本價格   *T/']t  
credit 貸方   Wc#24:OKe3  
credit note 收款通知單   sT)CxOV  
creditor 債權人   3$ pX  
crossed check 橫線支票   NOva'qk  
current account 往來活期賬戶   "x-j~u?  
current asset 流動資產   +rd+0 `}C  
current liability 流動負債   #] QZ  
current profit and loss 本期損益   fex@,I&  
debit 借方   YWLj?+  
debt 債務   @5FQX  
debtor 債務人   #a
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deed 契據   *pq\MiD/  
deferred assets 遞延資產   J zl6eo[;  
deferred liabilities 遞延負債   v+XJ*N[W  
delivery 交貨   5+'<R8{:,  
delivery expense 送貨費   EwN}l  
delivery order 出貨單   zfU{Kd  
demand draft 即期匯票   G
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demand note 即期票據   $i&zex{\  
demurrage charge 延期費   p+eh%2Jm  
deposit 存款   6Oq7#3]  
deposit slip 存款單   ~}P,.QQ  
depreciation 折舊    Hka2  
direct cost 直接成本   _/|\aqF.  
direct labour 直接人工   }7Uoh(d  
director 董事   r@V!,k#S  
discount 折扣   &Jj<h: *  
discount on purchase 進貨折扣   @C$]//;  
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