[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。   p
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acceptance 承兌   9c=`Q5  
account 賬戶   vK8!V7o~h%  
accountant 會計員   >7nOR  
accounting 會計   NIxtT>[+3  
accounting system 會計制度   _}:#T8h  
accounts payable 應付賬款   x.aqy'/`  
accounts receivable 應收賬款   uZ(,7>0  
accumulated profits 累積利益   5:X^Q.f;  
adjusting entry ?#123;整記錄   h v/+  
adjustment ?#123;整   qM:*!Aq0g  
administration expense 管理費用   xX2/uxi8  
advances 預付   6eAJ>9@x  
advertising expense 廣告費   F48W8'un  
agency 代理   '| bHu  
agent 代理人   =fy'w3m  
agreement 契約   Z^ }4bR]  
allotments 分配數   -3&m gd  
allowance 津貼   |bv7N@?e  
amalgamation 合併   ue"e><c6:  
amortization 攤銷   ~MLBO  
amortized cost 應攤成本   cg'z:_l  
annuities 年金   AWz|HF#-  
applied cost 已分配成本   ;$rh&ET  
applied expense 已分配費用   ~X%W2N2  
applied manufacturing expense 己分配製造費用   ^ lM.lS>)  
apportioned charge 攤派費用   oq9gG)F  
appreciation 漲價   qJT|om LY  
article of association 公司章程   =z +iI;  
assessment 課稅   Ls(l  
assets 資產   )>8k8E  
attorney fee 律師費   RS /*Dp^  
audit 審計   <l"rnM%  
auditor 審計員   @[w.!GW%  
average 平均數   Cw ]bhaG g  
average cost 平均成本   oAxCI/  
bad debt 壞賬   FpFkZFtG'm  
balance 餘額   U~Y jTjbd  
balance sheet 資產負債表   f&L8<ASFo  
bank account 銀行賬戶   7DCu#Y[  
bank balance 銀行結存   yc3i> w`  
bank charge 銀行手續費   Lo^gg#o  
bank deposit 銀行存款   \:`-"Ou(*  
bank discount 銀行貼現   {^*D5  
bank draft 銀行匯票   a qIpO  
bank loan 銀行借款   pQ9~^  
bank overdraft 銀行透支   1\ab3n  
bankers acceptance 銀行承兌   )b;}]C  
bankruptcy 破產   B5H=#  
bearer 持票人   -JfO} DRI  
beneficiary 受益人   G.sf>
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bequest 遺產   ,NoWAmv  
bill 票據   anxwK47  
bill of exchange 匯票   Q'
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bill of lading 提單   K:8. Dvn  
bills discounted 貼現票據   P~7p~ke  
bills payable 應付票據   a&s&6Q|Y  
bills receivable 應收票據   Eaw
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board of directors 董事會   (G`O [JF  
bonds 債券   Kzf^ras4u  
bonus 紅利   fD ?w!7f-1  
book value 賬面價值   2kVQ#JyuRI  
bookkeeper 簿記員   |g8Q.*"l[  
bookkeeping 簿記   zvHeoM,  
branch office general ledger 支店往來賬戶   [-'LJG Wb<  
broker 經紀人   Y5$VWUrB  
brought down 接前   YKG}4{T  
brought forward 接上頁   &(YNz9L  
budget 預算   mUjM5ceAXO  
by-product 副產品   xr).
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by-product sales 副產品銷售   ZRLS3*`  
capital 股本   F=r`'\JV[  
capital income 資本收益   TOXZl3s5#  
capital outlay 資本支出   T~b6Zu6  
capital stock 股本   8u4FagQ,  
capital stock certificate 股票   sRDxa5<MD  
carried down 移後   e.?;mD  
carried forward 移下頁   rhA>;9\  
cash 現金   gWpG-RL0  
cash account 現金賬戶   QPJz~;V2  
cash in bank 存銀行現金   XD$;K$_7  
cash on delivery 交貨收款   1]]#HTwX  
cash on hand 庫存現金   )w'GnUqWz  
cash payment 現金支付   ?_+8K`B  
cash purchase 現購   \2NT7^H#  
cash sale 現沽   U((mOm6  
cashier 出?#123;員   {;E]
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cashiers check 本票   Q_M:v  
certificate of deposit 存款單折   }D7} %P]  
certificate of indebtedness 借據   (|U|>@  
certified check 保付支票   r>3y8
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certified public accountant 會計師   KB6`OT^b{r  
charges 費用   ;Br #e1~  
charge for remittances 匯水手續費   gzeTBlXg  
charter 營業執照   .rs\%M|X  
chartered accountant 會計師   ry!0~ir  
chattles 動產   Cso-WG
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check 支票   hz*H,E!>  
che stub 支票存根   $61j_;WF`  
closed account 己結清賬戶   G+zIh}9  
closing 結算   '5 k Sr(  
closing entries 結賬紀錄   @]xHt&j  
closing stock 期末存貨   t'im\_$F  
closing the book 結賬   Z"Byv.yqb  
columnar journal 多欄日記賬   pIP^/
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combination 聯合   0;avWa)Q  
commission 佣金   pCt0[R;?  
commodity 商品   q$BS@   
common stock 普通股   Os"T,`F2s  
company 公司   ]0@ 06G(y  
compensation 賠償   KG9FR* "  
compound interest 複利  
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consignee 承銷人   cOo@UU P  
consignment 寄銷   X;%*+xQ^  
consignor 寄銷人   6 ;{E-y  
consolidated balance sheet 合併資產負債表   6qH^&O][  
consolidated profit and loss account 合併損益表   odNHyJS0  
consolidation 合併  
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construction cost 營建成本   [[gfR'79{  
construction revenue 營建收入   f5dctDHP  
contract 合同   T f;:C]  
control account 統制賬戶   MMS#Ci=Lj  
copyright 版權   Egr'IbB  
corporation 公司   x!QA* M  
cost 成本   TDR2){I  
cost accounting 成本會計   kQQhZ8Ch  
cost of labour 勞工成本   I4%25=0?  
cost of production 生產成本   Fooa~C"  
cost of manufacture 製造成本   0D:eP``  
cost of sales 銷貨成本   cNvh2JI  
cost price 成本價格   sm96Ye{O{  
credit 貸方  
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credit note 收款通知單   e=Teq~K  
creditor 債權人   $1bx\  
crossed check 橫線支票   Z&Ao;=Gp1  
current account 往來活期賬戶   2E_*'RT  
current asset 流動資產   VaLl$w  
current liability 流動負債   FErKr)  
current profit and loss 本期損益   ztHEXM.  
debit 借方   ):pFI/iC  
debt 債務   F,>-+~L=  
debtor 債務人   ]n$&|@  
deed 契據   pSh$#]mZ`  
deferred assets 遞延資產   l5fF.A7TT  
deferred liabilities 遞延負債   9d1 Gu"  
delivery 交貨   z}f;_NX  
delivery expense 送貨費   %5|DdpES  
delivery order 出貨單   #7yy7Y5  
demand draft 即期匯票   ug. 'OR  
demand note 即期票據   [$P.ek<  
demurrage charge 延期費   &7m)K>E27  
deposit 存款   ?QfomTT  
deposit slip 存款單   8bP4  
depreciation 折舊   Y~+`F5xX<  
direct cost 直接成本   ?2$0
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direct labour 直接人工   9&p;2/H  
director 董事   ;$>wuc'L  
discount 折扣   9HJA:k*k|  
discount on purchase 進貨折扣   ?)V}_%fVv  
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