[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。   c',:@2R  
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acceptance 承兌   X&(ERY,h  
account 賬戶   z
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accountant 會計員   a_{io`h3&  
accounting 會計   7wQ+giu  
accounting system 會計制度   9$+^"ilk  
accounts payable 應付賬款   Y=a v8Y|`  
accounts receivable 應收賬款   2{e dW+  
accumulated profits 累積利益   QtY hg$K3  
adjusting entry ?#123;整記錄   [v0ri<sm  
adjustment ?#123;整   I f3{E  
administration expense 管理費用   qByNHo7Tb  
advances 預付   !ww:O|0  
advertising expense 廣告費   q9^Y?`  
agency 代理   zg#m09[4  
agent 代理人   G #
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agreement 契約   vm\wO._  
allotments 分配數   DD!MGf/  
allowance 津貼   7}ws |4Y  
amalgamation 合併   m_m8c8{
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amortization 攤銷   rFmKmV  
amortized cost 應攤成本   Dxt),4%P  
annuities 年金   #2PrGz]  
applied cost 已分配成本   QqiJun_m  
applied expense 已分配費用   id;#{O$  
applied manufacturing expense 己分配製造費用   U{uPt*GUd/  
apportioned charge 攤派費用   M3Khc#5S(  
appreciation 漲價   +M'aWlPg,  
article of association 公司章程   5:  daa  
assessment 課稅   c62dorDqy  
assets 資產   xF( bS+(o  
attorney fee 律師費   &8<<!#ob  
audit 審計   \3Dk5cSDk+  
auditor 審計員   `^7:7Wr]=  
average 平均數   ?a5h iN0  
average cost 平均成本   v7i^O`{eD?  
bad debt 壞賬   Oj4v#GK]  
balance 餘額   ZV'$k\  
balance sheet 資產負債表   D|@bGN  
bank account 銀行賬戶   |[S90Gw]  
bank balance 銀行結存   ;,1=zhKU.  
bank charge 銀行手續費   b?_e+:\UV  
bank deposit 銀行存款   BBHK  
bank discount 銀行貼現   }p~OCW!  
bank draft 銀行匯票   ^WE4*.(  
bank loan 銀行借款   qWsylC23  
bank overdraft 銀行透支   #D+7TWDwNt  
bankers acceptance 銀行承兌   -S"5{N73  
bankruptcy 破產   AV40:y\RW  
bearer 持票人   &v^!y=Bt  
beneficiary 受益人   S4cpQq.  
bequest 遺產   r&}(9Cq&"y  
bill 票據   ,E\h!/X  
bill of exchange 匯票   B*\$ /bk,  
bill of lading 提單   x_*%*H  
bills discounted 貼現票據   s\[L
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bills payable 應付票據   .VT;H1#  
bills receivable 應收票據   +R-h ,$\=7  
board of directors 董事會   n(g)UNx  
bonds 債券   pO%{'%RA  
bonus 紅利   HTmI1  
book value 賬面價值   )Im3'0l>  
bookkeeper 簿記員   TG}d3Z U !  
bookkeeping 簿記   @;vNX*-J  
branch office general ledger 支店往來賬戶   _
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broker 經紀人   |]`hXr  
brought down 接前   I>PZYh'.T  
brought forward 接上頁   2{bhA5L  
budget 預算   .it#`Yz;  
by-product 副產品   (Uk>?XAr  
by-product sales 副產品銷售   7A5p["?Z  
capital 股本   -LtK8wl^  
capital income 資本收益   ,CP5~4u  
capital outlay 資本支出   7R}9oK_I  
capital stock 股本   XZ`:wmc|  
capital stock certificate 股票   u*3NS$vH  
carried down 移後   F^QQ0h]2  
carried forward 移下頁   )qL&%xz  
cash 現金   hi ~}  
cash account 現金賬戶   _AFQ>j  
cash in bank 存銀行現金   C|MQ $~5:w  
cash on delivery 交貨收款   r9# \13-  
cash on hand 庫存現金   OS-sk!  
cash payment 現金支付   Z(j{F<\jS  
cash purchase 現購   A /(lKq  
cash sale 現沽   ]hA,LY f  
cashier 出?#123;員   V A<5uk04K  
cashiers check 本票   y<pnp?x4  
certificate of deposit 存款單折   *z'8
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certificate of indebtedness 借據   %SrM|&[  
certified check 保付支票   A4.4Dji,x  
certified public accountant 會計師   }pVTTs`  
charges 費用   k|xtrW`qo;  
charge for remittances 匯水手續費   O.,3
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charter 營業執照   7FLXx?nLY  
chartered accountant 會計師   Xa," 'r  
chattles 動產   `:eU.   
check 支票   ~e `Bq>  
che stub 支票存根   $Az^Y0[D  
closed account 己結清賬戶    8"%RCE  
closing 結算   `0ZZ/] !L  
closing entries 結賬紀錄   O:'?n8rWL  
closing stock 期末存貨   .f:n\eT):  
closing the book 結賬   S4N(cn&  
columnar journal 多欄日記賬   "5C`,4s  
combination 聯合   )[L
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commission 佣金   K
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commodity 商品   &gtG~mp<L  
common stock 普通股   L[g0&b%%-  
company 公司   lhH`dG D
 
compensation 賠償   Ej=3/RBsV  
compound interest 複利   VA]e  
consignee 承銷人   i Cj2"T4TN  
consignment 寄銷   ?YQPlv:<o.  
consignor 寄銷人   !8 -oR6/$%  
consolidated balance sheet 合併資產負債表   |l0Ea  
consolidated profit and loss account 合併損益表   =-KMb`xT  
consolidation 合併    foRD{Hx  
construction cost 營建成本   a(IY\q[Wh  
construction revenue 營建收入   g13 rx%-  
contract 合同   |&3x#1A  
control account 統制賬戶   ~YP Jez  
copyright 版權   <IJu7t>  
corporation 公司   l[Q:}y  
cost 成本   +k\Uf*wh  
cost accounting 成本會計   :~F:/5
 
cost of labour 勞工成本   _;
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cost of production 生產成本   g7\,{Bw#E  
cost of manufacture 製造成本   @%/]Q<<q
 
cost of sales 銷貨成本   2S"Nf8>zp  
cost price 成本價格   5| B(\wqG  
credit 貸方   7ZxaPkIu&%  
credit note 收款通知單   G{Yz8]m  
creditor 債權人   %FZ2xyI.  
crossed check 橫線支票   0'5/K ,  
current account 往來活期賬戶   WW
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current asset 流動資產   gF?[rq
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current liability 流動負債   /./"x
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current profit and loss 本期損益   1'.7_EQ4T  
debit 借方   \1"'E@+  
debt 債務   }t9.N`xu  
debtor 債務人   ^3VR-u<O  
deed 契據   5xCT~y/a  
deferred assets 遞延資產   /ID3s`D)  
deferred liabilities 遞延負債   {-3LIO  
delivery 交貨   'e)^m}:?D  
delivery expense 送貨費   ]z/Zq  
delivery order 出貨單   : _e#  
demand draft 即期匯票   _VE^/;$"l  
demand note 即期票據   <"N_j]wD  
demurrage charge 延期費   /X"/ha!=&D  
deposit 存款   7?j;7.i s(  
deposit slip 存款單   az0<5Bq)  
depreciation 折舊   Vj<:GRNQ,d  
direct cost 直接成本   in+}/mwfC  
direct labour 直接人工   5|3e&  
director 董事   ?eH&'m}-  
discount 折扣   c'uhK8|  
discount on purchase 進貨折扣   {]_uMg#
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