[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。   ar>S_
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acceptance 承兌   >_tn7Z0L  
account 賬戶   s6!aGZ  
accountant 會計員   }&EPH}V2n  
accounting 會計   }J"}poB:  
accounting system 會計制度   ;pS Wu9  
accounts payable 應付賬款   Q>= :$I  
accounts receivable 應收賬款   \$GlB+ iCx  
accumulated profits 累積利益   )*$'e<?`  
adjusting entry ?#123;整記錄   \vojF\  
adjustment ?#123;整   E}4R[6YD  
administration expense 管理費用   lHr?sMt
 
advances 預付   B!rY\ ?W  
advertising expense 廣告費   JZ80|-c  
agency 代理   .gx*gX1<  
agent 代理人   62a{Ggs{  
agreement 契約   ;h3c+7u1  
allotments 分配數   O,XVA  
allowance 津貼   yv]/A<gP+  
amalgamation 合併   yj"+!g  
amortization 攤銷   ~#7=gI&p@  
amortized cost 應攤成本   m[(2  
annuities 年金   I`zn#U'  
applied cost 已分配成本   n
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applied expense 已分配費用   8T7[/"hi\  
applied manufacturing expense 己分配製造費用   ~ B1)!5Z  
apportioned charge 攤派費用   8^^Xr  
appreciation 漲價   FL"7u2rh,  
article of association 公司章程   ]KLjQpd  
assessment 課稅   O~l WFaW  
assets 資產   )Q&:$]  
attorney fee 律師費   )t&j0`Yq  
audit 審計   ?neXs-'-p  
auditor 審計員   l]^uVOX  
average 平均數   qAHQZKk  
average cost 平均成本   c$bb0J%  
bad debt 壞賬   9;sebqC?  
balance 餘額   p.gi8%f`  
balance sheet 資產負債表   7_ZfV? .  
bank account 銀行賬戶   VuPa'2  
bank balance 銀行結存   =P-kb^s  
bank charge 銀行手續費   vRYfB{~  
bank deposit 銀行存款   M7BJ$fA0E  
bank discount 銀行貼現   LoqS45-)  
bank draft 銀行匯票   d 0$)Y|d>  
bank loan 銀行借款   ns uK{8}@  
bank overdraft 銀行透支   m ['UV2  
bankers acceptance 銀行承兌   rAM{<  
bankruptcy 破產   Y Dq5%N`  
bearer 持票人   C`% cPl  
beneficiary 受益人   {D 9m//x  
bequest 遺產   o{37}if  
bill 票據   edx-R-Dc-1  
bill of exchange 匯票   pa`"f&JO  
bill of lading 提單   _>S."cm}!k  
bills discounted 貼現票據   ,n-M!y  
bills payable 應付票據   -1DQO|q
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bills receivable 應收票據   IlN9IF\9L  
board of directors 董事會   +pkX$yz  
bonds 債券   ~$Xz~#~  
bonus 紅利   PsjSL8]  
book value 賬面價值   4w<U%57  
bookkeeper 簿記員   /YKg.DA|  
bookkeeping 簿記   i<m1^a#C'  
branch office general ledger 支店往來賬戶   a;r,*zZ="  
broker 經紀人   [:&4Tp*C  
brought down 接前   /2Y t\=S=  
brought forward 接上頁   jO&sS?  
budget 預算   iOYC1QFi?  
by-product 副產品   \L($;8`\  
by-product sales 副產品銷售   /xUTm=w7u  
capital 股本   A9`& Wnw?  
capital income 資本收益   V\5ZRLawP  
capital outlay 資本支出   rF'_YYpr>  
capital stock 股本   ds}:t.3}6  
capital stock certificate 股票   ,qz$6oxh\  
carried down 移後   h8i ic  
carried forward 移下頁   2? 9*V19yu  
cash 現金   (&H-v'a}3  
cash account 現金賬戶   P+tRxpz  
cash in bank 存銀行現金   p6VS<L  
cash on delivery 交貨收款   e`27 ?  
cash on hand 庫存現金   b1>zGC^|  
cash payment 現金支付   jNd."[IrO  
cash purchase 現購   o EXN$SIs  
cash sale 現沽   &FHzd/  
cashier 出?#123;員   <$7HX/P  
cashiers check 本票   =4+Wx8ZeW  
certificate of deposit 存款單折   j>Ce06G  
certificate of indebtedness 借據   GTgG0Ifeh  
certified check 保付支票   { }Q!. /5  
certified public accountant 會計師   l.[S.@\=.  
charges 費用   U.g7'`Z<  
charge for remittances 匯水手續費   !~#zH0#  
charter 營業執照   kG 7]<^Os3  
chartered accountant 會計師   T?B753I  
chattles 動產   G0*>S`:4  
check 支票   {"k}C2K'r  
che stub 支票存根   |>X5@
 
closed account 己結清賬戶   Wwo'pke  
closing 結算   4BF \-lq~  
closing entries 結賬紀錄   wl2P^Pj  
closing stock 期末存貨   !6.}{6b  
closing the book 結賬   WD.td  
columnar journal 多欄日記賬   O1]L4V1iH  
combination 聯合   i286 J.  
commission 佣金   .{r0Szm.  
commodity 商品   Vcjmj  
common stock 普通股   Ns ezUk8'  
company 公司   b`:n i   
compensation 賠償   OynQlQD/Eu  
compound interest 複利   Fq>tl 64A  
consignee 承銷人   2E7vuFH4c  
consignment 寄銷   drRi<7 i  
consignor 寄銷人   p6P .I8g  
consolidated balance sheet 合併資產負債表   Lh`B5  
consolidated profit and loss account 合併損益表   ]c/k%]o~  
consolidation 合併   &}}UdJ`  
construction cost 營建成本   iR(=<>  
construction revenue 營建收入   *DBm"{q%&k  
contract 合同   TQhu$z<  
control account 統制賬戶   }[2  
copyright 版權   `hpX97v  
corporation 公司   5=cS5q@  
cost 成本   T)N_~f|  
cost accounting 成本會計   Hst]}g' .  
cost of labour 勞工成本   0i|z$QRL~  
cost of production 生產成本   *z852@  
cost of manufacture 製造成本   ^UJB%l  
cost of sales 銷貨成本   7# !RX3  
cost price 成本價格   ZRCm
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credit 貸方   o,(]w kF  
credit note 收款通知單   %)o'9  
creditor 債權人   EjY8g@M;t  
crossed check 橫線支票   76 ]X  
current account 往來活期賬戶   ;-]' OiS;  
current asset 流動資產   1 >}x9D  
current liability 流動負債   z:gp \  
current profit and loss 本期損益   `|rF^~6(dR  
debit 借方   u([|^~H]  
debt 債務   |!Ryl}Oi  
debtor 債務人   GycW3tc]_&  
deed 契據   fGtYvl O-5  
deferred assets 遞延資產   _EEOBa
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deferred liabilities 遞延負債   3fBV SFVS  
delivery 交貨   u$M,&Om  
delivery expense 送貨費   2oBT _o%/J  
delivery order 出貨單   Z(h.)$yH*=  
demand draft 即期匯票   uE'O}Y95  
demand note 即期票據   arWP]%E0W  
demurrage charge 延期費   [uLwr$N<%L  
deposit 存款   %:S4OT8]  
deposit slip 存款單   f$y`tT %o  
depreciation 折舊   or<n[<D-C  
direct cost 直接成本   I,8f{T!O@"  
direct labour 直接人工   n5qg6(Tl]  
director 董事   'r0kX||  
discount 折扣   %$Smei
 
discount on purchase 進貨折扣   |&49YQ  
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