[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。   90xk$3(
 
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acceptance 承兌   O3o: qly!  
account 賬戶   8I,QD` xu  
accountant 會計員   $c&0F,  
accounting 會計   1=2^90  
accounting system 會計制度   `8\Ja$ =  
accounts payable 應付賬款   Yct5V,X^  
accounts receivable 應收賬款   y]e>E  
accumulated profits 累積利益   H@uE>  
adjusting entry ?#123;整記錄   t_ur&.^SB  
adjustment ?#123;整   bq
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administration expense 管理費用   1t9.fEmT  
advances 預付   _KD5T4FZR  
advertising expense 廣告費   Fd\e*ww'  
agency 代理   V,ZY
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agent 代理人   y/c%+Ca/  
agreement 契約   23DJV);g8  
allotments 分配數   V84*0&qOW  
allowance 津貼   VzlDHpG  
amalgamation 合併   -p-0;Hy  
amortization 攤銷   DD
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amortized cost 應攤成本   2yo cu!4l  
annuities 年金   insY(.N  
applied cost 已分配成本   Wd(86idnc  
applied expense 已分配費用   SNT5Amz!  
applied manufacturing expense 己分配製造費用   TQ9D68 ,  
apportioned charge 攤派費用   =wq;@'U  
appreciation 漲價   FnHi(S|A  
article of association 公司章程   G"y.Z2$  
assessment 課稅   =GR'V  
assets 資產   /OGA$eP  
attorney fee 律師費   hF&}lPVtv  
audit 審計   eUO9a~<  
auditor 審計員   3,aN8F1;C  
average 平均數   G.U5)4_^  
average cost 平均成本   H]#Rg`~n  
bad debt 壞賬   'q%%m/,VPQ  
balance 餘額   
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balance sheet 資產負債表   }l Z>  
bank account 銀行賬戶   yy(A(}  
bank balance 銀行結存   #NRh\Wj|  
bank charge 銀行手續費   99iUO
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bank deposit 銀行存款   w36(p{#vp  
bank discount 銀行貼現   ZYtiMBJ  
bank draft 銀行匯票   uL?vG6% ^1  
bank loan 銀行借款   G{ mC7@  
bank overdraft 銀行透支   t"s5\;IJ  
bankers acceptance 銀行承兌   %kU'hz Lg  
bankruptcy 破產   rlznwfr7+  
bearer 持票人   vH?9\3  
beneficiary 受益人   3 EYiQ`  
bequest 遺產   $->d!  
bill 票據   ]re'LC!d  
bill of exchange 匯票   {8NwFN.  
bill of lading 提單   h ; kfh.  
bills discounted 貼現票據   s\0Ko1  
bills payable 應付票據   b7h+?!H]R  
bills receivable 應收票據   d34Y'r  
board of directors 董事會   _dU P7H (  
bonds 債券   +2T!
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bonus 紅利   &$ p[  
book value 賬面價值   (a{ZJI8_  
bookkeeper 簿記員   #o[\Dwu  
bookkeeping 簿記   %%g-GyP 1  
branch office general ledger 支店往來賬戶   YL^Z4: p  
broker 經紀人   # .q#OC  
brought down 接前   y@apJ;_R-  
brought forward 接上頁   ESDB[ O+`x  
budget 預算   3q &k   
by-product 副產品   m@oUvxcd  
by-product sales 副產品銷售   fA8ozL T  
capital 股本   ^9ng)  
capital income 資本收益   *_)E6Y?9  
capital outlay 資本支出   mtw9AoO  
capital stock 股本   &:!ij  
capital stock certificate 股票   |Cf mcz(56  
carried down 移後   ^g!B.ll`  
carried forward 移下頁   5}a "?5J^  
cash 現金   k:P$LzIB  
cash account 現金賬戶   |< N frz  
cash in bank 存銀行現金   v*P[W_.  
cash on delivery 交貨收款   9e5gy  
cash on hand 庫存現金   $A?}a  
cash payment 現金支付   ac6*v49  
cash purchase 現購   ;E's4jWq  
cash sale 現沽   N5\{yV21",  
cashier 出?#123;員   $-w5o`e  
cashiers check 本票   $,P\)</VR  
certificate of deposit 存款單折   ;](h2Z`3s  
certificate of indebtedness 借據   WF)s*$'uz;  
certified check 保付支票   L<)Z>@fR  
certified public accountant 會計師   cQ,9Rnfl,  
charges 費用   Opry`}5h  
charge for remittances 匯水手續費   E$T(Qu<-  
charter 營業執照   MOLO3?H(  
chartered accountant 會計師   c *1S}us  
chattles 動產   #PH#2/[  
check 支票   0Bu*g LY  
che stub 支票存根   q u:To7  
closed account 己結清賬戶   Ma_=-cD  
closing 結算   <_f`$z  
closing entries 結賬紀錄   YZ*{^'  
closing stock 期末存貨   3k{c$x}  
closing the book 結賬   x3;jWg~'  
columnar journal 多欄日記賬   ZvyjM
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combination 聯合   m >hovikY*  
commission 佣金   >p |yf.G  
commodity 商品   Zsk?QS FE  
common stock 普通股   O=`o'%K<  
company 公司   8GW ut=D  
compensation 賠償   tnL."^%A2I  
compound interest 複利   /Tcb\:`9  
consignee 承銷人   Q;@X2JSp  
consignment 寄銷   r\bq[9dX>  
consignor 寄銷人   2MT_#r_  
consolidated balance sheet 合併資產負債表   M1gP R  
consolidated profit and loss account 合併損益表   r8+*|$K  
consolidation 合併   (n}%a6M  
construction cost 營建成本   =N;$0Y(g  
construction revenue 營建收入   fOJj(0=y  
contract 合同   @? vLAsp\  
control account 統制賬戶   z0;9SZ9  
copyright 版權   +/ }_%Cf8  
corporation 公司  
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cost 成本   1{7_ 
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cost accounting 成本會計   #!Ze\fOC  
cost of labour 勞工成本   FSVS4mtiX\  
cost of production 生產成本   *XOS.$zGz  
cost of manufacture 製造成本   Q~h6J*  
cost of sales 銷貨成本   oc=tI@W  
cost price 成本價格   :SQLfOQ  
credit 貸方   T7ki/hjRb  
credit note 收款通知單   UCn
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creditor 債權人   sxt`0oE  
crossed check 橫線支票   j^rYFS w:Q  
current account 往來活期賬戶   F[(6*/46x  
current asset 流動資產   +&?'KZ+Z_v  
current liability 流動負債   n)Hk8)^8  
current profit and loss 本期損益   GP Ix@k  
debit 借方   KKV)DExv?  
debt 債務   w
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debtor 債務人   rEg+i@~  
deed 契據   0|GpZuGO9  
deferred assets 遞延資產   oq 243\?Y  
deferred liabilities 遞延負債   v=j>^FZ  
delivery 交貨   |O%:P}6c  
delivery expense 送貨費   :"y0oCu7`W  
delivery order 出貨單   G1p43  
demand draft 即期匯票   5UPP k$8`  
demand note 即期票據   G~O" /WM  
demurrage charge 延期費   _,t&C7Yf;  
deposit 存款   N:A3k
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deposit slip 存款單   P~o@9
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depreciation 折舊   Bmmb  
direct cost 直接成本   Wf_CR(  
direct labour 直接人工   kz$(V(k<  
director 董事   ~.iA`${y%  
discount 折扣   BQE{  
discount on purchase 進貨折扣   9N<*S'Z  
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