[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。   W_E^+Wl@  
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acceptance 承兌   5,##p"O(  
account 賬戶   Hzm_o>
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accountant 會計員   2ua!<^,  
accounting 會計   <mlN\BcX;  
accounting system 會計制度   {6h 1  
accounts payable 應付賬款   ;`LG WT-<F  
accounts receivable 應收賬款   VgIk'.  
accumulated profits 累積利益   jT$J~MpHh  
adjusting entry ?#123;整記錄   p7-\a1P3  
adjustment ?#123;整   &'&) E((  
administration expense 管理費用   !J<Xel{  
advances 預付   @ Do.Wgt  
advertising expense 廣告費   ym%` l!
 
agency 代理   9xz@2b@  
agent 代理人   IB|6\uKn  
agreement 契約   0$c(<+D  
allotments 分配數   _q#pEv  
allowance 津貼   z JW2F_  
amalgamation 合併   ]s0wJD=  
amortization 攤銷   poW%Fzj  
amortized cost 應攤成本   ><D2of|  
annuities 年金  
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applied cost 已分配成本   Q"~%T@e  
applied expense 已分配費用   TMY. z  
applied manufacturing expense 己分配製造費用   ,'HjL:r  
apportioned charge 攤派費用   qhvT,"  
appreciation 漲價   VnkhY  
article of association 公司章程   y[85eM  
assessment 課稅   M>m!\bb%.  
assets 資產   yOQae m^O  
attorney fee 律師費   rf|Nu3AJ  
audit 審計   G!sfp}qW  
auditor 審計員   /huh}&NNu  
average 平均數   8g!79q\c4  
average cost 平均成本   'A.5T%n-  
bad debt 壞賬   b<4nljbx  
balance 餘額   aY?VP?BL  
balance sheet 資產負債表   ;@ixrj0u  
bank account 銀行賬戶   PkyX,mr#1  
bank balance 銀行結存   1c#\CO1l  
bank charge 銀行手續費   y7:f^4  
bank deposit 銀行存款   L-E?1qhP>  
bank discount 銀行貼現   yp$jLBA  
bank draft 銀行匯票   467"pqT  
bank loan 銀行借款   R,78}7B  
bank overdraft 銀行透支   /i M1   
bankers acceptance 銀行承兌   O&aD]~|
  
bankruptcy 破產   %.f%Q?P  
bearer 持票人   *j]Bo,AC  
beneficiary 受益人   *,CJ 3<>  
bequest 遺產   7glf?oE  
bill 票據   ysK J=  
bill of exchange 匯票   R[jFB 7dd  
bill of lading 提單   kI!@J6  
bills discounted 貼現票據   ^j${#Q  
bills payable 應付票據   \^9n&MonM  
bills receivable 應收票據   \8<[P(!3  
board of directors 董事會   OAs>F"  
bonds 債券   eq%cRd]u  
bonus 紅利   @]#[TbNo  
book value 賬面價值   P.q7rk<  
bookkeeper 簿記員   GqsV6kH  
bookkeeping 簿記   ~D}fy  
branch office general ledger 支店往來賬戶   U4-RI]Cpf  
broker 經紀人   dl8f]y#Q  
brought down 接前   5lD`qY  
brought forward 接上頁   \.ie
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budget 預算   oqh@(<%  
by-product 副產品   7K.],eo0  
by-product sales 副產品銷售   Mx6 yk,  
capital 股本   iR9duP+  
capital income 資本收益   +U J~/XV  
capital outlay 資本支出   Hs8JJGXWB  
capital stock 股本   Ih.)iTs~%  
capital stock certificate 股票   cSB_b.@"1  
carried down 移後   3]9wfT %d  
carried forward 移下頁   h
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cash 現金   m?yztm~u  
cash account 現金賬戶   (?'vT%  
cash in bank 存銀行現金   PR! 0=E*}  
cash on delivery 交貨收款   Ig?9"{9p  
cash on hand 庫存現金   HU/4K7e`  
cash payment 現金支付   9]
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cash purchase 現購   b49h @G  
cash sale 現沽   6p&2A  
cashier 出?#123;員   g
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cashiers check 本票   b|k^   
certificate of deposit 存款單折   CfS;F  
certificate of indebtedness 借據   +RM!j9Rq  
certified check 保付支票   ~"\v(\Pe  
certified public accountant 會計師   4@\$k+v  
charges 費用   !mqIq}h  
charge for remittances 匯水手續費   N-2_kjb!  
charter 營業執照   :oW 16m1`  
chartered accountant 會計師   |P& \C8h  
chattles 動產   |ITCw$ T  
check 支票   /SM 7t_  
che stub 支票存根   $Lbamg->E  
closed account 己結清賬戶   'j{o!T0  
closing 結算   GY@:[u.&  
closing entries 結賬紀錄   G?LC!9MB  
closing stock 期末存貨   ^fO9oPM|  
closing the book 結賬   `_1fa7,z  
columnar journal 多欄日記賬   .Ow8C  
combination 聯合   wsQuJrG  
commission 佣金   y"7*u 3>"  
commodity 商品   4HZXv
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common stock 普通股   N<4 nb  
company 公司   |%|Vlu  
compensation 賠償  
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compound interest 複利   4Ng:7C2  
consignee 承銷人   <3j`Z1J  
consignment 寄銷   AZik:C"Q  
consignor 寄銷人   guf&V}&  
consolidated balance sheet 合併資產負債表   X-" +nThMn  
consolidated profit and loss account 合併損益表   7Q  Ns q  
consolidation 合併   TUwX4X6m  
construction cost 營建成本   BUsxgs"),  
construction revenue 營建收入   YZ:C9:S6X  
contract 合同   Hq gg*4#  
control account 統制賬戶   =~W=}  
copyright 版權   >iG3!Td)y  
corporation 公司   { Dm@_&  
cost 成本   8BZ&-j{  
cost accounting 成本會計   FAc^[~E  
cost of labour 勞工成本   j@+$lU*r  
cost of production 生產成本   yDZm)|<.  
cost of manufacture 製造成本   WPpO(@sn  
cost of sales 銷貨成本   w8$> 2  
cost price 成本價格   ! N!pvK;  
credit 貸方   m:0[as=  
credit note 收款通知單   }:$ot18  
creditor 債權人   X
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crossed check 橫線支票   k$f2i,7'  
current account 往來活期賬戶   [742s]j  
current asset 流動資產   x3U>5F@  
current liability 流動負債   fdwP@6eh  
current profit and loss 本期損益    W{Z7=  
debit 借方   +rSU  
debt 債務   l. cp[  
debtor 債務人   B6Ajcfy  
deed 契據   ?tqJkL#  
deferred assets 遞延資產   ^\`a-l^  
deferred liabilities 遞延負債   bd%< Jg+  
delivery 交貨   h*1T3U$  
delivery expense 送貨費   -nHkO&&R  
delivery order 出貨單   q
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demand draft 即期匯票   k#\j\t-  
demand note 即期票據   ,=G]tnsv^  
demurrage charge 延期費   [\h?mlG?  
deposit 存款   0&CXR=U5  
deposit slip 存款單   HIE8@Rv/3  
depreciation 折舊   Z1($9hE>  
direct cost 直接成本   z'1%%.r;FM  
direct labour 直接人工   0m> 8  
director 董事   }hg2}g99  
discount 折扣   eYlI};  
discount on purchase 進貨折扣   3>MILEY^  
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