[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。   QFX )Nov];  
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acceptance 承兌   `c%{M4bF\  
account 賬戶   TuX9:Q  
accountant 會計員   {m7>9{`  
accounting 會計   s2ixiv=  
accounting system 會計制度   Cqc5jx0)  
accounts payable 應付賬款   @fO[{V  
accounts receivable 應收賬款   ]3bXJE  
accumulated profits 累積利益   EsKOzl[c:  
adjusting entry ?#123;整記錄   Q/<?v!h{  
adjustment ?#123;整   q7u bRak  
administration expense 管理費用   Y$&+2w,)H,  
advances 預付   S1D=' k]  
advertising expense 廣告費   u[G`_Y{=EM  
agency 代理   6A,-?W'\  
agent 代理人   GFppcL@a  
agreement 契約   }SZU'lYHoM  
allotments 分配數   "0]s|ys6<  
allowance 津貼   40)Ti  
amalgamation 合併   ~s4o1^6L  
amortization 攤銷   95%QF ;h  
amortized cost 應攤成本   P!K;`4Ika  
annuities 年金   ZI/Ia$O  
applied cost 已分配成本   mcqLN5  
applied expense 已分配費用   G~N$bF^R)  
applied manufacturing expense 己分配製造費用   O[O[E}8#  
apportioned charge 攤派費用   5 i;n:&Y  
appreciation 漲價   Qq*Ks 5   
article of association 公司章程   )CM3vL {  
assessment 課稅   1]% ]"JbV  
assets 資產   J.^%VnrFO9  
attorney fee 律師費   moT*r?l  
audit 審計   rI.CCPY~s
 
auditor 審計員   dAkJ5\=*  
average 平均數   L92vb zP  
average cost 平均成本   a15kFun  
bad debt 壞賬   =LHz[dSL  
balance 餘額   E\lel4ai  
balance sheet 資產負債表  
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bank account 銀行賬戶   h
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bank balance 銀行結存   g6p:1;Evf  
bank charge 銀行手續費   y$6~&X  
bank deposit 銀行存款   + o[-ED  
bank discount 銀行貼現   LZF%bJv  
bank draft 銀行匯票   vS'l@` Eg]  
bank loan 銀行借款   oW\kJ>!  
bank overdraft 銀行透支   ! uX0G4  
bankers acceptance 銀行承兌   !bg2(2z  
bankruptcy 破產   czu?]9;^ Z  
bearer 持票人   M'-Z"  
beneficiary 受益人   I5mtr  
bequest 遺產   D,sb{N  
bill 票據   1Q>D^yPI[  
bill of exchange 匯票   >3&Oe  
bill of lading 提單   ~H1ZQ[  
bills discounted 貼現票據   nXFPoR)T  
bills payable 應付票據   `<x(( @#  
bills receivable 應收票據   {$fd?| 9h  
board of directors 董事會   QK0-jYG^  
bonds 債券   3Eu;_u_  
bonus 紅利   !Un&OAy.!  
book value 賬面價值   6#za\[  
bookkeeper 簿記員   #[$zbZ(I>:  
bookkeeping 簿記   [,86||^  
branch office general ledger 支店往來賬戶   H{CiN  
broker 經紀人   ;VW->ia6  
brought down 接前   :N>n1tHL;A  
brought forward 接上頁   yh:Wg$qx
 
budget 預算    J*FUJT  
by-product 副產品    'VzYf^  
by-product sales 副產品銷售   %
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capital 股本   v_L2>Pa.  
capital income 資本收益   J_eu(d[9  
capital outlay 資本支出   wJMk%N~R:  
capital stock 股本   c]1\88  
capital stock certificate 股票   TkyP_*  
carried down 移後   K);)$8K  
carried forward 移下頁   N3$%!\~O  
cash 現金   1];OGJuJ2  
cash account 現金賬戶   (N[R`LN
  
cash in bank 存銀行現金   5 ^867  
cash on delivery 交貨收款   (T 8In  
cash on hand 庫存現金   %Zb dWHO#  
cash payment 現金支付   %|AXVv7IN>  
cash purchase 現購   tB)nQw7  
cash sale 現沽   +L U.QI'  
cashier 出?#123;員   YHQvx_0yP  
cashiers check 本票   z`esst\aV  
certificate of deposit 存款單折   e~P4>3  
certificate of indebtedness 借據   tQWjNP~  
certified check 保付支票   %yPjPUHy  
certified public accountant 會計師   YU,fx<c  
charges 費用   + J` Qv,0  
charge for remittances 匯水手續費   {v>8Kp7_R  
charter 營業執照   g)L< xN8  
chartered accountant 會計師   {baG2Fe1`b  
chattles 動產   CAa&,ZR  
check 支票   5`\"UC7?%  
che stub 支票存根   ;>*Pwz`~jT  
closed account 己結清賬戶   cJLAP%.L  
closing 結算   pG(Fw>  
closing entries 結賬紀錄   ;}KT 3Q<^  
closing stock 期末存貨   +%!'~  
closing the book 結賬   ?A]/ M~3B  
columnar journal 多欄日記賬   WG]`Sy  
combination 聯合   M.3ULt8  
commission 佣金   FFq8LM8  
commodity 商品   u2 t=*<X  
common stock 普通股   )o`[wq  
company 公司   f)1*%
zg%  
compensation 賠償   m(KBg'kQ  
compound interest 複利   A{%LL r:  
consignee 承銷人   f<y-{.VnN$  
consignment 寄銷   Uu[dx}y  
consignor 寄銷人   (i;,D-  
consolidated balance sheet 合併資產負債表   ]O&\Pn0q  
consolidated profit and loss account 合併損益表   e4LJ3y&z"  
consolidation 合併   SQ
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construction cost 營建成本   jp880}  
construction revenue 營建收入   ^TEFKx}PX  
contract 合同   a[=;6!  
control account 統制賬戶   $bFH%EA.
 
copyright 版權   p`)Mk<`dYD  
corporation 公司   5Zuk`%O  
cost 成本   >X
PR)&t  
cost accounting 成本會計   t03T1.:(Mg  
cost of labour 勞工成本   ib%'{?Q.  
cost of production 生產成本   Vy7 )_D  
cost of manufacture 製造成本   5;@2SY7,  
cost of sales 銷貨成本   ^Eif~v  
cost price 成本價格   Nnq r{ub  
credit 貸方   kgP6'`}E[  
credit note 收款通知單   ~A_1he~  
creditor 債權人   3$4
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crossed check 橫線支票   sB0m^Y'  
current account 往來活期賬戶   q}gM2Ia'vY  
current asset 流動資產   `_e5pW=:>  
current liability 流動負債   :u`gjj$:s  
current profit and loss 本期損益   E<'V6T9bi  
debit 借方   z:oi@q  
debt 債務   {]]#q0|  
debtor 債務人   eC
jyx|:J  
deed 契據   L, 2;-b|  
deferred assets 遞延資產   \3T[Cy|5|  
deferred liabilities 遞延負債   w ufQyT`  
delivery 交貨   Uc9hv?  
delivery expense 送貨費   J\hqK*/8  
delivery order 出貨單   B&AF(e (  
demand draft 即期匯票  
PkcvUJV  
demand note 即期票據   0IyT(1hS  
demurrage charge 延期費   r0s(MyI  
deposit 存款   qNWSDZQ  
deposit slip 存款單   ?Xj@Sx  
depreciation 折舊   i,2eoM)FB  
direct cost 直接成本   nh? JiH {  
direct labour 直接人工   7LsVlT[  
director 董事   U#`2~Qv/1  
discount 折扣   45H9pY w  
discount on purchase 進貨折扣   iL|5}x5\  
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