[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。   6]mFw{6qn1  
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acceptance 承兌   c:@lR/oe"  
account 賬戶   F.DR
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accountant 會計員   E[nJ'h<h  
accounting 會計   "h84D&V  
accounting system 會計制度   MIn6p  
accounts payable 應付賬款   ^(:Z*+X~>  
accounts receivable 應收賬款   v
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accumulated profits 累積利益   9P)28\4  
adjusting entry ?#123;整記錄   >}p'E9J?r  
adjustment ?#123;整   n;w&}g  
administration expense 管理費用   =_@Q+N*]|(  
advances 預付   6%^9`|3  
advertising expense 廣告費   Vlka+$4!  
agency 代理   4b}94e@(N  
agent 代理人   FL/395 <:  
agreement 契約   XSv)=]{  
allotments 分配數   #6'+e35^8  
allowance 津貼   ?%]?#4bkc  
amalgamation 合併   4_i6qu(4  
amortization 攤銷   z^YL$  
amortized cost 應攤成本   t#eTn" ;  
annuities 年金   -:P`Rln  
applied cost 已分配成本   /DC\F5 G  
applied expense 已分配費用   {<k}U;uiO  
applied manufacturing expense 己分配製造費用   <:YD.zAh|  
apportioned charge 攤派費用   JKMcdD?'  
appreciation 漲價   +'!4kwTR  
article of association 公司章程   @&4s)&-F  
assessment 課稅   AgU 7U/yk  
assets 資產   K;NaiRP#k  
attorney fee 律師費   2\'5LL3  
audit 審計   A:JWUx  
auditor 審計員   ,<cF<9h  
average 平均數   l0sBXs`3b  
average cost 平均成本   'y<<ce*  
bad debt 壞賬   {-'S#04  
balance 餘額   z"*$ .  
balance sheet 資產負債表   giNyD4uO  
bank account 銀行賬戶   M?FbBJ`sF  
bank balance 銀行結存   $mF(6<w  
bank charge 銀行手續費   n~e#Y<IP\1  
bank deposit 銀行存款   eN?:3cP#l  
bank discount 銀行貼現   GO|EeM!i B  
bank draft 銀行匯票   3L5o8?[  
bank loan 銀行借款   1(ud(8?|  
bank overdraft 銀行透支   RO9oO7 S  
bankers acceptance 銀行承兌   ;xl_9Ht/  
bankruptcy 破產   ]di9dLT  
bearer 持票人   |-'.\)7:  
beneficiary 受益人   KJ]ejb$  
bequest 遺產   aN}l&4d  
bill 票據   >8>}o4Q/X  
bill of exchange 匯票   : ~R:[ T2P  
bill of lading 提單   TXDb5ZCzM  
bills discounted 貼現票據   9>1 $Jv3  
bills payable 應付票據   50Kv4a"  
bills receivable 應收票據   "p[FFg  
board of directors 董事會   wsg u# as|  
bonds 債券   p#T^o]+  
bonus 紅利   Pp9nilb_(  
book value 賬面價值   (qQ|s@O  
bookkeeper 簿記員   DX$zzf  
bookkeeping 簿記   3~uWrZ.u  
branch office general ledger 支店往來賬戶   RE?j)$y?`  
broker 經紀人   OlJkyL8|  
brought down 接前   F#az&  
brought forward 接上頁   Db5y";T  
budget 預算   *wY { ~zh  
by-product 副產品   .^} vDA  
by-product sales 副產品銷售   %!_%%p,f  
capital 股本   hG3p"_ L  
capital income 資本收益   wz
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capital outlay 資本支出   M^$liS.D  
capital stock 股本   }s7ibm'  
capital stock certificate 股票   Ue8k9%qV  
carried down 移後   &\_cU?0d  
carried forward 移下頁   (H*d">`mz  
cash 現金   .!&S{;Vv?W  
cash account 現金賬戶   JL7"}^  
cash in bank 存銀行現金   V,W":&!x  
cash on delivery 交貨收款   ,svj(HP$  
cash on hand 庫存現金   fsxZQ=-PW
 
cash payment 現金支付   Fm3f/]>k#_  
cash purchase 現購   #P'' +$5,  
cash sale 現沽   H|K}m,g  
cashier 出?#123;員   oF(<}0Z  
cashiers check 本票   OlV
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certificate of deposit 存款單折   fjh0Z i45  
certificate of indebtedness 借據   E{-W#}#  
certified check 保付支票   vMQvq9T}  
certified public accountant 會計師   *k7vm%#ns  
charges 費用   (6WSQqp  
charge for remittances 匯水手續費   PilV5Gg  
charter 營業執照   npW1Z3n  
chartered accountant 會計師   <g^!xX<r?  
chattles 動產   \s[/{3  
check 支票   4GY:N6qe'  
che stub 支票存根   )^ky @V  
closed account 己結清賬戶   mu!hD^fw  
closing 結算   {m&8Viq1  
closing entries 結賬紀錄   %](H?'H  
closing stock 期末存貨   ~D9VjXfL)  
closing the book 結賬   -5Km9X8  
columnar journal 多欄日記賬   +-|D$@8S  
combination 聯合    MDo4{7  
commission 佣金   U/|H%b  
commodity 商品   SuHv{u45  
common stock 普通股   &V tgh3I  
company 公司   Nd"Rt  
compensation 賠償   (M5{y`Kk  
compound interest 複利   zJp@\Yo+  
consignee 承銷人   #xopJaY  
consignment 寄銷   V@(7K0  
consignor 寄銷人   aC&ZV}8of  
consolidated balance sheet 合併資產負債表   DB^"iof
 
consolidated profit and loss account 合併損益表   @"`{gdB$  
consolidation 合併   ?rD`'B  
construction cost 營建成本   Jhyb{i8RR  
construction revenue 營建收入   Y\qiYra  
contract 合同   &y}nd 7o   
control account 統制賬戶   y,*>+xk,  
copyright 版權   /cy'% .!  
corporation 公司   (j%d{y4  
cost 成本   BE;J/  
cost accounting 成本會計   iE |qU_2Y  
cost of labour 勞工成本   v%e-vl  
cost of production 生產成本   >}43xIRRCq  
cost of manufacture 製造成本   4[S0~O{r  
cost of sales 銷貨成本   b s%lMa.o  
cost price 成本價格   4<['%7U_[  
credit 貸方   F=29"1 ._  
credit note 收款通知單   xz+Y1fYT  
creditor 債權人   Y{ho[%  
crossed check 橫線支票   o@o6<OP^  
current account 往來活期賬戶   Y]5\%JR  
current asset 流動資產   +b7}R7:AFH  
current liability 流動負債   _Gf.1Bsf@S  
current profit and loss 本期損益   fC
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debit 借方   [U]ouh)  
debt 債務   :.-z) C}  
debtor 債務人   GnE%C2L-  
deed 契據   a:oZ5PX=  
deferred assets 遞延資產   2 NgEzY5  
deferred liabilities 遞延負債   .oJs"=h:m  
delivery 交貨   1GnT^u y /  
delivery expense 送貨費   ::y+|V/  
delivery order 出貨單   *ay>MlcV2=  
demand draft 即期匯票   brkR,(#L3  
demand note 即期票據   )U`"3R  
demurrage charge 延期費   {QTrH-C  
deposit 存款   )V^J^1  
deposit slip 存款單   &=sVq^d@qe  
depreciation 折舊   q
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direct cost 直接成本   o@`& h} $  
direct labour 直接人工   3 <V{.T  
director 董事   qzVmsxBNP  
discount 折扣   C jzfU*G  
discount on purchase 進貨折扣   ,KlTitJl\+  
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