[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。   ').}Nz  
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acceptance 承兌   \y`+B*\i  
account 賬戶   `F YjQe"p  
accountant 會計員   Q4*?1`IsR  
accounting 會計   "*1f;+\  
accounting system 會計制度   Yy
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accounts payable 應付賬款   /P|fB]p  
accounts receivable 應收賬款   #DU26nCL  
accumulated profits 累積利益   G2bDf-1ew  
adjusting entry ?#123;整記錄   *iBTI+"]  
adjustment ?#123;整   ` .jzuX  
administration expense 管理費用   [epi#]m  
advances 預付   GPz(j'jU  
advertising expense 廣告費   'rp }G&m  
agency 代理   {9Y
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agent 代理人   )L{ghy  
agreement 契約   JxE53ev  
allotments 分配數   Q/uwQo/  
allowance 津貼   e
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amalgamation 合併   ZYU=\  
amortization 攤銷   c#-U%qZ  
amortized cost 應攤成本   -i0(2*<  
annuities 年金   hI%bjuq  
applied cost 已分配成本   (wIzat  
applied expense 已分配費用    McH>"`  
applied manufacturing expense 己分配製造費用   U$]|~41#  
apportioned charge 攤派費用   00v&lQBW  
appreciation 漲價   x3jb%`o#!  
article of association 公司章程   N{
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assessment 課稅   gb ^?l~SS  
assets 資產   IW 21T  
attorney fee 律師費   uH/w\v_I  
audit 審計   drzL.@h|  
auditor 審計員   \$0F-=w`8  
average 平均數   wW>zgTG  
average cost 平均成本   ku$$ 1xq  
bad debt 壞賬   +zXEYc  
balance 餘額   
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balance sheet 資產負債表   +a-6Q ~  
bank account 銀行賬戶   O5$/55PI  
bank balance 銀行結存   5` Te\H  
bank charge 銀行手續費   Bm&kk x.9P  
bank deposit 銀行存款   6"Bic rY  
bank discount 銀行貼現   zi`b2h
 
bank draft 銀行匯票   ee%fqVQ8P  
bank loan 銀行借款   =mA: ctu~v  
bank overdraft 銀行透支   z<H~ItX,n  
bankers acceptance 銀行承兌   0#w?HCx=  
bankruptcy 破產   (Yp+bS(PU*  
bearer 持票人   nF6q7  
beneficiary 受益人   =]:>"_jN  
bequest 遺產   H*#s }9=kZ  
bill 票據   !x!07`+^u  
bill of exchange 匯票   [2"<W!p  
bill of lading 提單   Y3Vlp/"rB"  
bills discounted 貼現票據   n1!?"m!  
bills payable 應付票據   K>*a*[t0Sy  
bills receivable 應收票據   ylt`*|$  
board of directors 董事會   w"R:\@ F  
bonds 債券   sR/b$j>i3  
bonus 紅利   PaV-F_2  
book value 賬面價值   ^i:`ZfA#
 
bookkeeper 簿記員   Yjx|9_|Xn  
bookkeeping 簿記   nstUMr6  
branch office general ledger 支店往來賬戶   V(Ub!n:j  
broker 經紀人   A&nU]R8S  
brought down 接前   C@ th O  
brought forward 接上頁   Q}-~O1  
budget 預算   `jwa<N4e@  
by-product 副產品   <.Nx[!'~&d  
by-product sales 副產品銷售   \&H nKhI  
capital 股本   2WU@*%sk"  
capital income 資本收益   [IK  )  
capital outlay 資本支出   3B1cb[2y  
capital stock 股本   @}u9Rn*d;  
capital stock certificate 股票   ]('D^Ro  
carried down 移後   m!<\WN6g  
carried forward 移下頁   7Hm3;P.  
cash 現金   oWYmj=D~2z  
cash account 現金賬戶   '` pDngX  
cash in bank 存銀行現金   27;ci:5  
cash on delivery 交貨收款   =JJL[}a|  
cash on hand 庫存現金   )_U<7"~0l  
cash payment 現金支付   AhZ8 0!  
cash purchase 現購   P*cNh43U  
cash sale 現沽   {mAU3x  
cashier 出?#123;員   K_dOq68_  
cashiers check 本票   ]xuG&O"SBV  
certificate of deposit 存款單折   8']9$#  
certificate of indebtedness 借據   ]CoeSA`j  
certified check 保付支票   3YVi" k?2  
certified public accountant 會計師   @|\}.M<e*)  
charges 費用   L:FoSCN Y(  
charge for remittances 匯水手續費   3-&QRR#p  
charter 營業執照   St e=&^  
chartered accountant 會計師   eopD5  
chattles 動產   9(@\&>)  
check 支票   YCP ) %}  
che stub 支票存根   u9N 1pZ~  
closed account 己結清賬戶   R)c'#St  
closing 結算   ~Q\3pI. |  
closing entries 結賬紀錄   @HOBRRm`  
closing stock 期末存貨   I :vs ;-  
closing the book 結賬   M@5?ZZ4L  
columnar journal 多欄日記賬   p\bDY  
combination 聯合   7AObC4 g  
commission 佣金   zzxGAVu  
commodity 商品  
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common stock 普通股   o_'p3nD  
company 公司   C+T
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compensation 賠償   ,G2TV
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compound interest 複利   w
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consignee 承銷人   HaP}Y:p  
consignment 寄銷   @7B$Yy#  
consignor 寄銷人   qTqwPWW*  
consolidated balance sheet 合併資產負債表   YGrg  
consolidated profit and loss account 合併損益表   >/8yGBD  
consolidation 合併   RO.k]x6  
construction cost 營建成本   d!$Z(W0  
construction revenue 營建收入   \Cii1\R=  
contract 合同   62Z#YQ}x  
control account 統制賬戶   _A=$oVe  
copyright 版權   wYmM"60  
corporation 公司   m&?#;J|B$  
cost 成本   ( vca&wI!  
cost accounting 成本會計   {HCzp,Y  
cost of labour 勞工成本   mFi&YpHu3  
cost of production 生產成本   0|a(]a}V*j  
cost of manufacture 製造成本   <"_d]?,  
cost of sales 銷貨成本   f\jLqZY  
cost price 成本價格   kOed ]>H  
credit 貸方   `|/< \  
credit note 收款通知單   'nwx9] q  
creditor 債權人   9pX&ZjYP-  
crossed check 橫線支票   T7#W0
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current account 往來活期賬戶   dUQDOo  
current asset 流動資產   {QwHc5Bf  
current liability 流動負債   I= &stsH  
current profit and loss 本期損益   s#WAR]x0x  
debit 借方   %oO4|JkJX  
debt 債務   R.yC(r  
debtor 債務人   gy_>`16K  
deed 契據   `tn{ei  
deferred assets 遞延資產   aXoVy&x=  
deferred liabilities 遞延負債   lGOgN!?i  
delivery 交貨   D/Mi^5H)  
delivery expense 送貨費   hUF5fZqii  
delivery order 出貨單   /@,j232  
demand draft 即期匯票   {$wjO7Glp  
demand note 即期票據   FGoy8+nB1M  
demurrage charge 延期費   ;9c<K  
deposit 存款   apu4D Ay&8  
deposit slip 存款單   ]VD|xm:kj  
depreciation 折舊   r_-_a(1R:  
direct cost 直接成本   o<|P9#(U"  
direct labour 直接人工   ?]}8o}G  
director 董事   LL3#5AA"k|  
discount 折扣   IkGfnXJ  
discount on purchase 進貨折扣   `nZ)>  
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