[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。   wDe& 1(T^  
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acceptance 承兌   G*P#]eO  
account 賬戶   7%eK37@u  
accountant 會計員   x+@rg];m  
accounting 會計   4@# `t5H  
accounting system 會計制度   j+ 0I-p  
accounts payable 應付賬款   )|=j`jCC  
accounts receivable 應收賬款   Z@PmM4F@S  
accumulated profits 累積利益   ckE-",G  
adjusting entry ?#123;整記錄   u 5f9Jw}  
adjustment ?#123;整   b!5~7Ub.No  
administration expense 管理費用   ,wAF:7'  
advances 預付   vnZC,J `  
advertising expense 廣告費   RdRp.pb8  
agency 代理   ;@Y;g(bw:  
agent 代理人   5taT5?n2  
agreement 契約   .jWC$SVR  
allotments 分配數   L>4"(  
allowance 津貼   i6Emhji  
amalgamation 合併   ) ahA[  
amortization 攤銷   5uj?#)N  
amortized cost 應攤成本   ~%kk eh\j  
annuities 年金   Vb]=B~^`  
applied cost 已分配成本   ={@6{-tl  
applied expense 已分配費用   JO6)-U$7UG  
applied manufacturing expense 己分配製造費用   |imM#wF  
apportioned charge 攤派費用   UhQj Qaa~  
appreciation 漲價   Od,qbU4O  
article of association 公司章程   pYmk1!]/  
assessment 課稅   :(*V?WI  
assets 資產   [~c|mOk  
attorney fee 律師費   jLHkOk5{:  
audit 審計   |[aiJR[Q  
auditor 審計員   VY=jc~c]v  
average 平均數   o9yJf#-En  
average cost 平均成本   5(Q%XQV*P  
bad debt 壞賬   Gm^U;u}=f  
balance 餘額   3kp+<$  
balance sheet 資產負債表   mLLDE;7|}  
bank account 銀行賬戶   Sp]0c[37R  
bank balance 銀行結存   !9VY|&fHe  
bank charge 銀行手續費   9w"4K.  
bank deposit 銀行存款   
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bank discount 銀行貼現   2B&3TLO  
bank draft 銀行匯票   uGK.\PB$  
bank loan 銀行借款   ?Z[[2\DR  
bank overdraft 銀行透支   =ncVnW{  
bankers acceptance 銀行承兌   #r~#
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bankruptcy 破產   (m(JK^  
bearer 持票人   ">,|V-H  
beneficiary 受益人   A&Usddcp  
bequest 遺產   jZkcBIK2  
bill 票據   aP
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bill of exchange 匯票   LxSpctiNx  
bill of lading 提單   x,pjpx  
bills discounted 貼現票據   fW1CFRHH  
bills payable 應付票據   Ee%%d  
bills receivable 應收票據   sfugY(m  
board of directors 董事會   RmeD$>7  
bonds 債券   |a`Sc%  
bonus 紅利   ?(F6#"
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book value 賬面價值   .glA gt  
bookkeeper 簿記員   )e=D(qd  
bookkeeping 簿記   +`3)oPV)  
branch office general ledger 支店往來賬戶   Y>dzR)~3[  
broker 經紀人   h# o6K#  
brought down 接前   $$;M^WV^?.  
brought forward 接上頁   a;qryUyG  
budget 預算   @&3EJ1   
by-product 副產品   jB Z&Ad@e  
by-product sales 副產品銷售   A,
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capital 股本   b)5uf'?-  
capital income 資本收益   4ber!rJM  
capital outlay 資本支出   G+"t/?/  
capital stock 股本   DIfaVo/"  
capital stock certificate 股票   J~zUp(>K  
carried down 移後   o!Ieb  
carried forward 移下頁  
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cash 現金   p\tm:QWD;  
cash account 現金賬戶   *-=(Q`3  
cash in bank 存銀行現金   bL+_j}{:N  
cash on delivery 交貨收款   m_
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cash on hand 庫存現金   %G/hD  
cash payment 現金支付   17[3/m8a  
cash purchase 現購   )D5"ap]fX  
cash sale 現沽   [")o.(  
cashier 出?#123;員   b"uu   
cashiers check 本票   0$)>D==  
certificate of deposit 存款單折   Ky!Y"  
certificate of indebtedness 借據   
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certified check 保付支票   TluW-S  
certified public accountant 會計師   pXT4)JDpc  
charges 費用   2\A$6N;_  
charge for remittances 匯水手續費   KQaxvU)L  
charter 營業執照   xjuN
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chartered accountant 會計師   8`q:Gz=M\  
chattles 動產   t9kzw*U9  
check 支票   W7R<%?  
che stub 支票存根   $Uq|w[LA  
closed account 己結清賬戶   ?>D+ge  
closing 結算   (^
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closing entries 結賬紀錄   :j9l"5"  
closing stock 期末存貨   n71r_S*  
closing the book 結賬   LvH4 {B  
columnar journal 多欄日記賬   Gv!2f  
combination 聯合   6"LcJ%o  
commission 佣金   =1FRFZI!j  
commodity 商品   v}}F,c(f  
common stock 普通股   nMq,F#`3N  
company 公司   \+oQd=K@  
compensation 賠償   ]}<}lI9  
compound interest 複利   [i21FX  
consignee 承銷人   MnsJEvn/  
consignment 寄銷   fa jGZyd0:  
consignor 寄銷人   BM%e0n7  
consolidated balance sheet 合併資產負債表   )#0O>F~  
consolidated profit and loss account 合併損益表   !1jBC.G1  
consolidation 合併    QUwd [  
construction cost 營建成本   )al]*[lY  
construction revenue 營建收入   f O}pj:  
contract 合同   ,uSMQS-O'4  
control account 統制賬戶   tVYF{3BhA  
copyright 版權   [`#CXq'  
corporation 公司   z\\[S@>pt  
cost 成本  
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cost accounting 成本會計   |IeTqEu9  
cost of labour 勞工成本   Avge eJi  
cost of production 生產成本   )!th7sH  
cost of manufacture 製造成本   |{z:IQLv  
cost of sales 銷貨成本   9%o32eo,3  
cost price 成本價格   SXSgld2uS  
credit 貸方   6C1#/  
credit note 收款通知單   MD}w Y><C  
creditor 債權人   !j
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crossed check 橫線支票  
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current account 往來活期賬戶   9a[9i}_  
current asset 流動資產   %8RrR W  
current liability 流動負債   G*?8MTP8![  
current profit and loss 本期損益   \0^Kram>
 
debit 借方   5c@,bIl *  
debt 債務   n2"a{Ofhlf  
debtor 債務人   !4ocZmj\  
deed 契據   KaLzg5is  
deferred assets 遞延資產   HDz5&7* .  
deferred liabilities 遞延負債   f$o_e90mu  
delivery 交貨   u4*BX&  
delivery expense 送貨費   [ $ubNk;!z  
delivery order 出貨單   @f_Lp%K  
demand draft 即期匯票   ]vB$~3||  
demand note 即期票據   XnH05LQ  
demurrage charge 延期費   i7CX65&b  
deposit 存款   H9Gh>u]}  
deposit slip 存款單   ] 7[ 3>IN  
depreciation 折舊   +N]J5Ve-`t  
direct cost 直接成本   /m!BY}4W  
direct labour 直接人工   `_6C{<O  
director 董事   [@_Jj3`4  
discount 折扣   ]"p
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discount on purchase 進貨折扣   v1 #otrf  
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