[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。   V+>RF  
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acceptance 承兌   $Nvox<d0  
account 賬戶   +7WpJ;C4  
accountant 會計員   |]q{qsy  
accounting 會計   [W[awGf  
accounting system 會計制度    I31Nu{  
accounts payable 應付賬款   j3w~2q"r  
accounts receivable 應收賬款   %C Qa8<q  
accumulated profits 累積利益   nw*a?$S3  
adjusting entry ?#123;整記錄   py~[M'p(H  
adjustment ?#123;整   1n2Pr'|s  
administration expense 管理費用   _z]v;Q  
advances 預付   !7]^QdBLY  
advertising expense 廣告費   $M-"az]  
agency 代理   ||cI~qg  
agent 代理人   c3fi<?0&|  
agreement 契約   yP- $@Ry  
allotments 分配數   m#Z9wf] F  
allowance 津貼   er 1zSTkg  
amalgamation 合併   g] IPNW^n  
amortization 攤銷   fRk'\jzT  
amortized cost 應攤成本   mrsN@(X0  
annuities 年金   H<^3H  
applied cost 已分配成本    874j9ky[  
applied expense 已分配費用   ri3*~?k00  
applied manufacturing expense 己分配製造費用   P%[{
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apportioned charge 攤派費用   H_Hr=_8}-  
appreciation 漲價   Gyi0SM6v5&  
article of association 公司章程   33}p02#  
assessment 課稅   NV}fcZ  
assets 資產   _ !"[Zr  
attorney fee 律師費   h>xB"E|.  
audit 審計   @Py'SH!-  
auditor 審計員   !L|VmLqa  
average 平均數   *6_>/!ywI  
average cost 平均成本   FDGzh/  
bad debt 壞賬   [ryI
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balance 餘額   IA=\c  
balance sheet 資產負債表   HuA4eJ(2  
bank account 銀行賬戶   '|tmmoY6a:  
bank balance 銀行結存   E7SmiD@)  
bank charge 銀行手續費   c2gZ
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bank deposit 銀行存款   8-L -W[  
bank discount 銀行貼現   !YM:?%B  
bank draft 銀行匯票   ^'sy hI\  
bank loan 銀行借款   6lr< {k7Nw  
bank overdraft 銀行透支   GIkVU6Q}  
bankers acceptance 銀行承兌   #x6wM~  
bankruptcy 破產   [w FK!?  
bearer 持票人   +WxD=|p;  
beneficiary 受益人   PGTjOkx  
bequest 遺產   7}mrC@[i  
bill 票據   D#>d+X$  
bill of exchange 匯票   4Dd]:2|D  
bill of lading 提單   ncR
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bills discounted 貼現票據   d<cQYI4V  
bills payable 應付票據   RbA.&=3  
bills receivable 應收票據   dHn,;Vv^6  
board of directors 董事會   z
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bonds 債券   '2p,0Bk9i  
bonus 紅利   (3m^@2i  
book value 賬面價值   /dR:\ffz2  
bookkeeper 簿記員   (x[z=_I%`  
bookkeeping 簿記   ``h*A  
branch office general ledger 支店往來賬戶  
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broker 經紀人   @zsqjm  
brought down 接前   py/#h$eY  
brought forward 接上頁  
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budget 預算   Fe 78YDx?  
by-product 副產品   I<&)P#"  
by-product sales 副產品銷售   2;SiH]HNS  
capital 股本   99Nm?$g  
capital income 資本收益   I^``x+a  
capital outlay 資本支出   a0wpsl iF  
capital stock 股本   v?q)E%5j  
capital stock certificate 股票   ) @f6  
carried down 移後   s%zdP  
carried forward 移下頁   NrcxuItkYn  
cash 現金   Q"GZh.m  
cash account 現金賬戶   [-=y*lx%g  
cash in bank 存銀行現金   baR*4{]  
cash on delivery 交貨收款   >\1j`/ :ZI  
cash on hand 庫存現金   Pfg.'Bl  
cash payment 現金支付    
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cash purchase 現購   s%l^zA(  
cash sale 現沽   A9y3B^\*  
cashier 出?#123;員   F^wm&:%{`  
cashiers check 本票   =%crSuP  
certificate of deposit 存款單折   _s0;mvz'  
certificate of indebtedness 借據   ]n4G]ybK%  
certified check 保付支票   jQ P2[\  
certified public accountant 會計師   &
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charges 費用   @aWd0e]  
charge for remittances 匯水手續費   Dgz^ s^fxU  
charter 營業執照   2Ni
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chartered accountant 會計師   OGnuBK
 
chattles 動產   {=T 9_c  
check 支票   ff2`4_,|  
che stub 支票存根   zhC5%R &n/  
closed account 己結清賬戶   Wtj*Z.=:  
closing 結算   C.=[K_  
closing entries 結賬紀錄   `mDCX  
closing stock 期末存貨   s>e)\9c   
closing the book 結賬   o;{BI
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columnar journal 多欄日記賬   1xb1?/n1#  
combination 聯合   ~d=Y98'xS  
commission 佣金   FW
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commodity 商品   |Y;[)s =q  
common stock 普通股   KyRcZ"  
company 公司   OP\m~1  
compensation 賠償   qbD[<T  
compound interest 複利   t$ 3/ZTx  
consignee 承銷人   M:.0]'[s5  
consignment 寄銷   )SWLX\b  
consignor 寄銷人   @`:z$52  
consolidated balance sheet 合併資產負債表   h5 PZ?Zd  
consolidated profit and loss account 合併損益表   6{?B`gm7g  
consolidation 合併   %v<BE tq  
construction cost 營建成本   kuo!}QFL  
construction revenue 營建收入   Xny{8Oo<1?  
contract 合同   )&.Zxo;q=  
control account 統制賬戶   Na$[nv8qh  
copyright 版權   1HBXD\!  
corporation 公司   )cBO_  
cost 成本   I*l y 7z  
cost accounting 成本會計   f2Z(hYH~  
cost of labour 勞工成本   +Z=DvKsT J  
cost of production 生產成本   cP>[H:\Xc  
cost of manufacture 製造成本   fnJt8Y4  
cost of sales 銷貨成本   E8b:MY  
cost price 成本價格    ]YKxJ''u  
credit 貸方   u\o~'Jz  
credit note 收款通知單   A\)~y{9bQ  
creditor 債權人   ({WV<T&  
crossed check 橫線支票   r5'bt"K\>  
current account 往來活期賬戶   UKp ^TW1^  
current asset 流動資產   x^)W}p"  
current liability 流動負債   >|g(/@IO  
current profit and loss 本期損益   I@:"Qee  
debit 借方   :r}C&3  
debt 債務   @5*$yi 'Cp  
debtor 債務人   b-HELS`nX  
deed 契據   }sW%i#CV  
deferred assets 遞延資產   QEc4l[^{.B  
deferred liabilities 遞延負債   b r\_  
delivery 交貨   ,d$D0w  
delivery expense 送貨費   z2[{3Kd*  
delivery order 出貨單   X \qG WpN%  
demand draft 即期匯票   5odXT *n  
demand note 即期票據   "43F.!P  
demurrage charge 延期費   <,,X\>B  
deposit 存款   nG0R1<  
deposit slip 存款單   63Z^ k(  
depreciation 折舊   xt1\Sie  
direct cost 直接成本   U}DLzn|w  
direct labour 直接人工   )F,z pGG  
director 董事   8\HzFB  
discount 折扣   %'.3t|zH  
discount on purchase 進貨折扣   CO`?M,x>  
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