[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(]lqvO  
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acceptance 承兌   )xP]rOT  
account 賬戶   Yh:*.@  
accountant 會計員   7 .+kcqX  
accounting 會計   7%8,*T  
accounting system 會計制度   QA.B.U7!  
accounts payable 應付賬款   YjS|Ht->  
accounts receivable 應收賬款   s.KJYP  
accumulated profits 累積利益   Q=g
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adjusting entry ?#123;整記錄   +:It1`A~]  
adjustment ?#123;整   %M9^QHyo@  
administration expense 管理費用   W1y,.6  
advances 預付   sXl7  
advertising expense 廣告費   ms ;RJT2O'  
agency 代理   U*k$pp6\b~  
agent 代理人   "SyyOD )WA  
agreement 契約   xzM
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allotments 分配數   h&yaug,.  
allowance 津貼   Ff& VBm  
amalgamation 合併    fUb5KCZ  
amortization 攤銷   Bi kCjP[b  
amortized cost 應攤成本   d2.eDEOsC  
annuities 年金   `M4;aN  
applied cost 已分配成本   uzZ|w+3O  
applied expense 已分配費用   fXIeCn  
applied manufacturing expense 己分配製造費用   sj. eJX"z  
apportioned charge 攤派費用   %<DRrKt  
appreciation 漲價   K(
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article of association 公司章程   4_t aCK  
assessment 課稅   X/i8$yqv  
assets 資產   H7#RL1qM&  
attorney fee 律師費   Ko''G5+  
audit 審計   X^9_'T9  
auditor 審計員   .1|'9@]lj4  
average 平均數   RLulz|jC  
average cost 平均成本   R) @k|  
bad debt 壞賬   <`|}bt  
balance 餘額   h{<^?=  
balance sheet 資產負債表   M?$-u  
bank account 銀行賬戶   c!Pi)  
bank balance 銀行結存   S3qUzK  
bank charge 銀行手續費   {%S1x{U}W-  
bank deposit 銀行存款   rIge6A>I  
bank discount 銀行貼現   ,=oq)Fm]
 
bank draft 銀行匯票   ,fET.s^|U  
bank loan 銀行借款   1oX"}YY1  
bank overdraft 銀行透支   j*QY_Ny*  
bankers acceptance 銀行承兌   |[o2S90  
bankruptcy 破產   [mWo&Ph[-  
bearer 持票人   *GRhZ~U  
beneficiary 受益人   Jz%&-e3  
bequest 遺產   e|MyA?`  
bill 票據   s|,gn5  
bill of exchange 匯票   %$]u6GKabi  
bill of lading 提單   gdCU1D
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bills discounted 貼現票據   y62;&{?m  
bills payable 應付票據   LDPo}ogs  
bills receivable 應收票據   M"p$9t  
board of directors 董事會   R>gj"nB  
bonds 債券   'd6hQ4Vw4  
bonus 紅利   o"n^zG  
book value 賬面價值   Qr0JJoHT  
bookkeeper 簿記員   e@8I%%V
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bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   ZQ20IY|,  
broker 經紀人   5 YC(gv3/  
brought down 接前   31b-r[B{%  
brought forward 接上頁   'R=o,=  
budget 預算   HHEFX9u  
by-product 副產品   4,<~t>M1  
by-product sales 副產品銷售   /;.M$}Z>`  
capital 股本   Vs07d,@w>  
capital income 資本收益   e2B~j3-?z  
capital outlay 資本支出   z>y,}#D?C  
capital stock 股本   89 fT?tT  
capital stock certificate 股票   MQG$J!N  
carried down 移後   5@Py`  
carried forward 移下頁   *VRFs=  
cash 現金   W8":lpp  
cash account 現金賬戶   rSEJ2%iF*  
cash in bank 存銀行現金   bJBx~  
cash on delivery 交貨收款   mLq?-&F  
cash on hand 庫存現金   `kj7I{'l%9  
cash payment 現金支付   1.>sG2*P  
cash purchase 現購   )YnB6@=nyk  
cash sale 現沽   1^Caz-  
cashier 出?#123;員   7Q[P  
cashiers check 本票   n.A  
certificate of deposit 存款單折   0q`'65 lx  
certificate of indebtedness 借據   ORHC bw9  
certified check 保付支票   qx!IlO  
certified public accountant 會計師   E&K8hY%5  
charges 費用   <M\Z}2d  
charge for remittances 匯水手續費   Hss{Sb(  
charter 營業執照   ;TW@{re  
chartered accountant 會計師   +ZZiZ&y  
chattles 動產   sPZa|AKHb  
check 支票    =6A<>  
che stub 支票存根   =3J~
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closed account 己結清賬戶   ,5L&$Q6  
closing 結算   `b%/.%]$  
closing entries 結賬紀錄   |Xu7cCh$me  
closing stock 期末存貨   {'}Ofj  
closing the book 結賬   -#Wc@\;  
columnar journal 多欄日記賬   <B``/EX^  
combination 聯合   ~;`i&s  
commission 佣金   ix$+NM<n  
commodity 商品   RyM2CQg[  
common stock 普通股   c2F`S1Nu<  
company 公司   49kY]z|"w  
compensation 賠償   gXfAz,  
compound interest 複利   74[}AA  
consignee 承銷人   Y5npz^i  
consignment 寄銷   'Kl
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consignor 寄銷人   9g*~X;`2  
consolidated balance sheet 合併資產負債表   XSD7~X/:  
consolidated profit and loss account 合併損益表   hB^"GYZ  
consolidation 合併   )8N/t6Q  
construction cost 營建成本   RdY#B;  
construction revenue 營建收入   )O+9v}2  
contract 合同   *yX_dgC>[  
control account 統制賬戶   K8RloDjk_A  
copyright 版權   z1:auodI@  
corporation 公司   %%3ugD5i!  
cost 成本   uC}YKT>V7  
cost accounting 成本會計   B}!n6j`  
cost of labour 勞工成本   #/1Bam6
 
cost of production 生產成本   \Lc]6?,R  
cost of manufacture 製造成本   N4}h_mh^'  
cost of sales 銷貨成本   CRx:3u!:  
cost price 成本價格   O;zW'*c+  
credit 貸方   c,-< 4e  
credit note 收款通知單   |0bSxPXn!  
creditor 債權人   ]O\6.>H  
crossed check 橫線支票   1ii.nt1u  
current account 往來活期賬戶   {6AJ>}3  
current asset 流動資產   "?il07+w%  
current liability 流動負債   0GG
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current profit and loss 本期損益   ?O3G  
debit 借方   hFjW.~B  
debt 債務   [AGm%o=)  
debtor 債務人   FUOvH85f  
deed 契據   f2Slsl;
 
deferred assets 遞延資產   .9E`x>C  
deferred liabilities 遞延負債   O4 #zsr:"  
delivery 交貨   WFdS#XfV  
delivery expense 送貨費  
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delivery order 出貨單   Gmc"3L  
demand draft 即期匯票  
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demand note 即期票據   H_2hr[  
demurrage charge 延期費   ,L^L uw'7  
deposit 存款   S xgYq  
deposit slip 存款單   .Q#E b %%  
depreciation 折舊   [Q*kom :  
direct cost 直接成本   !XicX9n  
direct labour 直接人工   E }yxF.  
director 董事   Rza\n8  
discount 折扣   ~Ch`A@=5  
discount on purchase 進貨折扣   h'}5"m  
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