[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。   .cjSgK1  
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acceptance 承兌   3 cu`U`  
account 賬戶   W-2,QVp
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accountant 會計員   YRqIC -_  
accounting 會計   CM_FF:<tn  
accounting system 會計制度   [?^,,.Dd  
accounts payable 應付賬款   5$/ED3mcK  
accounts receivable 應收賬款   xh,};TS(K  
accumulated profits 累積利益   abp]qvCV  
adjusting entry ?#123;整記錄   IZ/+ROn  
adjustment ?#123;整   |#>\GU=!  
administration expense 管理費用   W
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advances 預付   /0IvvD!7N  
advertising expense 廣告費   {%*,KB>b  
agency 代理   9t9x&.A  
agent 代理人   L TzD\C'  
agreement 契約   LY(YgqL  
allotments 分配數   vvwNJyU-  
allowance 津貼   _SY4Qs`d  
amalgamation 合併   1YL6:5n  
amortization 攤銷   !RN(/ &%y  
amortized cost 應攤成本   ,3=|a|p  
annuities 年金   KEEHb2q  
applied cost 已分配成本   Dyyf%'\M  
applied expense 已分配費用   jhl9  
applied manufacturing expense 己分配製造費用   E<y0;l?H<  
apportioned charge 攤派費用   ] 3nka$wA*  
appreciation 漲價   TCWy^8LA  
article of association 公司章程   wylbs@  
assessment 課稅   MOi.bHCQJP  
assets 資產   YMb\v4  
attorney fee 律師費   ~PAF2  
audit 審計   ya.!zGH  
auditor 審計員   M{w[hV  
average 平均數   %5Q5xw]w3  
average cost 平均成本   ji9 (!G  
bad debt 壞賬   9%T~^V%T7  
balance 餘額   >$Sc}a 3  
balance sheet 資產負債表   OeLM*Zi  
bank account 銀行賬戶   9.)*z-f$  
bank balance 銀行結存   LhO%^`vu
 
bank charge 銀行手續費   dY[ XNP  
bank deposit 銀行存款   2O;Lw@W  
bank discount 銀行貼現   ++1<A&a  
bank draft 銀行匯票   lV924m
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bank loan 銀行借款   YW9r'{(D(I  
bank overdraft 銀行透支   )IQ5Qu  
bankers acceptance 銀行承兌   7/C,<$Ep  
bankruptcy 破產   .LMOm
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bearer 持票人   P&I%!'<   
beneficiary 受益人   jd ]$U_U(  
bequest 遺產   >v--R8I*  
bill 票據   !D#wSeJ  
bill of exchange 匯票   OI/m_x
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bill of lading 提單   YD>5zV%!D  
bills discounted 貼現票據   B6 rz  
bills payable 應付票據   }(tuBJ9  
bills receivable 應收票據   %8C,9q  
board of directors 董事會   KT'Ebb]  
bonds 債券   su:~Xd  
bonus 紅利   k%2woHSu&  
book value 賬面價值   dAg<BK/  
bookkeeper 簿記員   vfBIQfH  
bookkeeping 簿記   2yB)2n#ut  
branch office general ledger 支店往來賬戶   v|~&I%S7  
broker 經紀人   wMc/Og  
brought down 接前   ;6+e!h'1  
brought forward 接上頁   CVxqNR*DN  
budget 預算   JzuU k  
by-product 副產品   *S _[8L"  
by-product sales 副產品銷售   #WE"nh9f|z  
capital 股本   Z/ w}so  
capital income 資本收益   a* 2*aH7  
capital outlay 資本支出   F/8="dM  
capital stock 股本   fyHFfPEE  
capital stock certificate 股票   Z:_ wE62'  
carried down 移後   ;&iZ{  
carried forward 移下頁   m 0jm$>:Z  
cash 現金   R{6~7<m.  
cash account 現金賬戶   7 k:w3M  
cash in bank 存銀行現金   o
4Ny9s  
cash on delivery 交貨收款   H|UGR ~&  
cash on hand 庫存現金   /xS4>@hn  
cash payment 現金支付   WC0gJy  
cash purchase 現購   [v0[,K  
cash sale 現沽   nrFuhW\r  
cashier 出?#123;員   1V
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cashiers check 本票   _Fc :<Ym?  
certificate of deposit 存款單折   /kZ{+4M  
certificate of indebtedness 借據   ,?k0~fuG6  
certified check 保付支票   lRO7 Ae  
certified public accountant 會計師   X6h@K</c^:  
charges 費用   8,VX%CS#q  
charge for remittances 匯水手續費   iw iHw  
charter 營業執照   -9D2aY_>  
chartered accountant 會計師   k 'CM^,F&  
chattles 動產  
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check 支票   Uj/m  
che stub 支票存根   ='rSB.$Ctk  
closed account 己結清賬戶   KzgW+6*G  
closing 結算   76'@}wNnw  
closing entries 結賬紀錄   s8O.yL  
closing stock 期末存貨   n PAl8  
closing the book 結賬   Gl!fT1zh0  
columnar journal 多欄日記賬   <]w(1{q(  
combination 聯合   ;~^9$Z@%Q  
commission 佣金   th :I31  
commodity 商品   Tr\6AN?o  
common stock 普通股   ( M$2CL  
company 公司   K-<kp!v  
compensation 賠償   B)L=)N  
compound interest 複利   M
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consignee 承銷人   %B#(d)T*-  
consignment 寄銷    b' 5]o  
consignor 寄銷人   {p90  
consolidated balance sheet 合併資產負債表   s 3Wjg  
consolidated profit and loss account 合併損益表   _ x'?igy  
consolidation 合併   03)R_A  
construction cost 營建成本   ~ZxFL$<'3  
construction revenue 營建收入   K|a ^<| S  
contract 合同   +t8{aaV  
control account 統制賬戶   {J[5 {]Je[  
copyright 版權   ^7p>p8  
corporation 公司   fR^ aFT  
cost 成本   NA/hs/ '  
cost accounting 成本會計   I k[{,p  
cost of labour 勞工成本   s/+k[9l2  
cost of production 生產成本   9im<J'  
cost of manufacture 製造成本   ^q@6((O  
cost of sales 銷貨成本   qX_( M2oLU  
cost price 成本價格   rzk-_AFR  
credit 貸方   }#bX{?f  
credit note 收款通知單   8am/5o  
creditor 債權人   sI,S(VWor  
crossed check 橫線支票   l2.Lh<G  
current account 往來活期賬戶   '#*5jn]CqB  
current asset 流動資產   BKJwM'~  
current liability 流動負債  
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current profit and loss 本期損益   B|pdqSI  
debit 借方   +\D?H.P  
debt 債務   USrBi[_ci\  
debtor 債務人   bMjE@S&  
deed 契據   lk[ BS*  
deferred assets 遞延資產   ? CabVj-r  
deferred liabilities 遞延負債   wF\5 X  
delivery 交貨   m Bc2x8g)  
delivery expense 送貨費   q33Z.3R  
delivery order 出貨單   3[T<pAZ  
demand draft 即期匯票   %=G*{mK  
demand note 即期票據   ;Q{~jT  
demurrage charge 延期費   F,)\\$=,  
deposit 存款   oBpoZ @[Z  
deposit slip 存款單   +`p@md
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depreciation 折舊   FVo_=O)  
direct cost 直接成本   +#wh`9[wBt  
direct labour 直接人工   pIb m)-  
director 董事   ch-.+p3  
discount 折扣   -0G/a&ss  
discount on purchase 進貨折扣   pI]tv@>:f  
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