[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。   $pES>>P  

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acceptance 承兌  
7#R)+  
account 賬戶   ]o<]A[<  
accountant 會計員   mKZzSd)p  
accounting 會計   (SyD)G\rj  
accounting system 會計制度   hik.qK  
accounts payable 應付賬款   +-j-)WU?,  
accounts receivable 應收賬款   nqo{]fn  
accumulated profits 累積利益   NfvPE]S  
adjusting entry ?#123;整記錄   \jiE:Qt  
adjustment ?#123;整   Y"mFUW4  
administration expense 管理費用   efXnF*Z  
advances 預付   9-;-jnDy   
advertising expense 廣告費   u}iuf_  
agency 代理   ..}P$
 
agent 代理人   ^X96yj'?  
agreement 契約   +l7)7qKx  
allotments 分配數   `9^tuR,  
allowance 津貼   /3ohm|!rW  
amalgamation 合併   -!PJHCLd  
amortization 攤銷   o]<Z
3)  
amortized cost 應攤成本   FH=2,"A  
annuities 年金   KW .4 9  
applied cost 已分配成本   aJ+V]WmA  
applied expense 已分配費用   {XOl &  
applied manufacturing expense 己分配製造費用   |`LH|6 /  
apportioned charge 攤派費用   cU6*y!}9  
appreciation 漲價   QOB^U-cW  
article of association 公司章程   ?8-Am[xH  
assessment 課稅   WWu
nS|B!  
assets 資產   KnG7w^  
attorney fee 律師費   d6J/)nl  
audit 審計   ' h7Faj  
auditor 審計員   O52/fGt  
average 平均數   DG;7+2U  
average cost 平均成本   ]*=4>(F[  
bad debt 壞賬   O%EA,5U.  
balance 餘額   yqx5_}  
balance sheet 資產負債表   +x2JC' -H  
bank account 銀行賬戶   7X>I
S#W]  
bank balance 銀行結存   ?9~^QRLT  
bank charge 銀行手續費   {,%&}kd>  
bank deposit 銀行存款   i=gZ8Q=H  
bank discount 銀行貼現   y \skke]  
bank draft 銀行匯票   9+@h2"|N4*  
bank loan 銀行借款   {M**a  
bank overdraft 銀行透支   +hN>Q$E  
bankers acceptance 銀行承兌   83vMj$P  
bankruptcy 破產    cyl%p$  
bearer 持票人   t7]j6>MK3q  
beneficiary 受益人   XFS~  
bequest 遺產   U,#~9  
bill 票據   ? "I %K%  
bill of exchange 匯票   ?%6oM
 
bill of lading 提單   &e^;;<*w  
bills discounted 貼現票據   tj13!Cc}e`  
bills payable 應付票據   Xz^nm\  
bills receivable 應收票據   MfL 7|b)  
board of directors 董事會   8US#SI'x  
bonds 債券   #gC[L=01  
bonus 紅利   R;OPY?EeW  
book value 賬面價值   E{\CE1*  
bookkeeper 簿記員   ~F,~^r!Jtu  
bookkeeping 簿記   7P<VtS  
branch office general ledger 支店往來賬戶   `DYhGk  
broker 經紀人   b G:\*1T  
brought down 接前   Blxa0&3  
brought forward 接上頁   wMVUTm  
budget 預算   !UoA6C:  
by-product 副產品   &>\;4E.O5  
by-product sales 副產品銷售   <\#'o}  
capital 股本   d"FB+$  
capital income 資本收益   KL_/f   
capital outlay 資本支出   ozRO:*51  
capital stock 股本   \ptO4E  
capital stock certificate 股票   CP7Fe{P  
carried down 移後   F'K >@y  
carried forward 移下頁   lUu0AZQmG  
cash 現金   u}% OC43  
cash account 現金賬戶   w % Hj'  
cash in bank 存銀行現金   j-K[]$  
cash on delivery 交貨收款   L3%frIUd  
cash on hand 庫存現金   ogFo/TKM  
cash payment 現金支付   ia5%  
cash purchase 現購   yI^Yh{  
cash sale 現沽  
I/(U0`%  
cashier 出?#123;員    Fe!MA  
cashiers check 本票   _WZx].|A=  
certificate of deposit 存款單折   X~r9yl>  
certificate of indebtedness 借據   8Yq06o38C  
certified check 保付支票   FsE
D9+/m  
certified public accountant 會計師   TanWCt4r  
charges 費用   j#//U2VdN  
charge for remittances 匯水手續費   MN<LZC%$  
charter 營業執照   SMZ*30i  
chartered accountant 會計師   5sJ>+Rg  
chattles 動產   d_`MS@2  
check 支票   cNd&C'/N  
che stub 支票存根   0
T`Qoo>u  
closed account 己結清賬戶   4~}NB%,  
closing 結算  
WHE<E rV%  
closing entries 結賬紀錄   6y^ zC?  
closing stock 期末存貨   x"z\d,O%W  
closing the book 結賬   ^&<M""Z  
columnar journal 多欄日記賬   g@'XmT="_  
combination 聯合   *O$
|,EsY  
commission 佣金   U;bx^2<m  
commodity 商品   "pDU v^ie  
common stock 普通股   I2/am8!u%  
company 公司   YhH3fVM  
compensation 賠償   hrKeOwKHU  
compound interest 複利   Qf_N,Bq{a  
consignee 承銷人   )x!q;^Js9A  
consignment 寄銷   8[@,i|kgg0  
consignor 寄銷人   zLl-{Kk  
consolidated balance sheet 合併資產負債表   vl/!w2  
consolidated profit and loss account 合併損益表   U '{PpZ  
consolidation 合併   ~u*4k:2H  
construction cost 營建成本   Y^]n>
X  
construction revenue 營建收入   YIk@{V  
contract 合同   P.YT /  
control account 統制賬戶   0 o8`Y  
copyright 版權   Q9cSrU[$  
corporation 公司    cpk\;1&t  
cost 成本   XgxO:"B  
cost accounting 成本會計   p.:|Z-W$  
cost of labour 勞工成本   - egTZW-  
cost of production 生產成本   e ztK`_n  
cost of manufacture 製造成本    (
7X  
cost of sales 銷貨成本   w yxPvI`  
cost price 成本價格   4]1/{</B|  
credit 貸方   [lIX&!T"  
credit note 收款通知單   \8#[AD*@s2  
creditor 債權人   >4ex5  
crossed check 橫線支票   l'l&Zqd  
current account 往來活期賬戶   Ho(MO!(  
current asset 流動資產   B\ 'rxbH  
current liability 流動負債   d
\qszYP[  
current profit and loss 本期損益   vs8[352  
debit 借方   -Jd 

7  
debt 債務   MZ%J ]
Nd  
debtor 債務人   iJOoO"Ai  
deed 契據   7s%D(;W_Mo  
deferred assets 遞延資產   P:g!~&Q  
deferred liabilities 遞延負債   y3j$?oM  
delivery 交貨   dk
g`T#}  
delivery expense 送貨費   O$z"`'&j#  
delivery order 出貨單   ,%Z&*/*Oh  
demand draft 即期匯票   3q4VH q  
demand note 即期票據   0VvY(j:hp  
demurrage charge 延期費   D;JZ0."  
deposit 存款   uNy-r`vg  
deposit slip 存款單   #TUm&2 +V  
depreciation 折舊   'sAkrl8kt  
direct cost 直接成本   Q:) 4  
direct labour 直接人工   (f"Qz~R|6_  
director 董事   t[k ['<G  
discount 折扣   Sy?^+JdM/  
discount on purchase 進貨折扣   iM!V4Wih6  
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