[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。   w7.?zb!N  
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acceptance 承兌    pfT`WT  
account 賬戶   I*`= [nR  
accountant 會計員   7J</7\  
accounting 會計   d[qEP6B  
accounting system 會計制度   UlLM<33_)  
accounts payable 應付賬款   8/kx3  
accounts receivable 應收賬款   8kn]_6:3i  
accumulated profits 累積利益   nOL 25Y:  
adjusting entry ?#123;整記錄   EzeDShN=J  
adjustment ?#123;整   Sj=69>m]5  
administration expense 管理費用   ,sQ0atk7ma  
advances 預付   r5fz6"  
advertising expense 廣告費   .P0Qs&i  
agency 代理   /oixtO)  
agent 代理人   e P,XH{s  
agreement 契約   0'`8HP  
allotments 分配數   J7 zVi  
allowance 津貼   IJb1) ZuR  
amalgamation 合併   Ke;X3j ]`  
amortization 攤銷   MSm`4lw  
amortized cost 應攤成本   u3v6$CD?  
annuities 年金   osgS?=8  
applied cost 已分配成本   `!>dbR&1  
applied expense 已分配費用   y9l.i@-  
applied manufacturing expense 己分配製造費用   O'yjB$j  
apportioned charge 攤派費用   JWm^RQ  
appreciation 漲價   qyG636i  
article of association 公司章程   H--*[3".  
assessment 課稅   r&l*.C*  
assets 資產   f 7QUZb\  
attorney fee 律師費   6XxG1]84  
audit 審計   Osvz 3UMY3  
auditor 審計員   2 vJ[vsrFv  
average 平均數   &l!{!f4  
average cost 平均成本   R*TGn_J`  
bad debt 壞賬   TF iM[  
balance 餘額   J#OE}xASoA  
balance sheet 資產負債表   (8eNZ*+mO  
bank account 銀行賬戶   ?U9d3] W  
bank balance 銀行結存   ~m;MM)_V  
bank charge 銀行手續費   ,B/p1^;.  
bank deposit 銀行存款   YO!7D5rV#  
bank discount 銀行貼現   {-7yZ]OO$  
bank draft 銀行匯票   E(4lu%  
bank loan 銀行借款   1b]PCNz  
bank overdraft 銀行透支   yU8Y{o;:  
bankers acceptance 銀行承兌   :`"T Eif  
bankruptcy 破產   BQJ`vIa  
bearer 持票人   3K20f8g  
beneficiary 受益人   X!A]V:8dk  
bequest 遺產   $
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bill 票據   L)nVpqm   
bill of exchange 匯票   pNf9  
bill of lading 提單   ~1]2A[`s!  
bills discounted 貼現票據   cZX&itVc:  
bills payable 應付票據   s2v#evI`+  
bills receivable 應收票據   Kac j  
board of directors 董事會   <B{VL8IA>  
bonds 債券   @p` CAB  
bonus 紅利   V1b_z  
book value 賬面價值   3L%r_N*a  
bookkeeper 簿記員   E `j5y(44  
bookkeeping 簿記   lXk-86[M  
branch office general ledger 支店往來賬戶   "M#`y!__  
broker 經紀人   a=T7w;\h  
brought down 接前   P(i2
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brought forward 接上頁   ci NTYow  
budget 預算   .yh2ttf<gB  
by-product 副產品   8sjHQ)<  
by-product sales 副產品銷售   ht )*Ync  
capital 股本   wj5s5dH  
capital income 資本收益   +FKP5L
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capital outlay 資本支出   $cpQ7  
capital stock 股本   Gv nclnG  
capital stock certificate 股票   Oi&w_ Z0  
carried down 移後   }(%}"%$  
carried forward 移下頁   }/}`onRZ  
cash 現金   w7?9e#>Z  
cash account 現金賬戶   
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cash in bank 存銀行現金   3R[J,go  
cash on delivery 交貨收款   j%y+W{ Q[  
cash on hand 庫存現金   .O-DVW Cm  
cash payment 現金支付   S^`9[$KH0  
cash purchase 現購   CZ%"Pqy&1L  
cash sale 現沽   #YYvc`9  
cashier 出?#123;員   .lj!~_  
cashiers check 本票   }fMFQA)  
certificate of deposit 存款單折   >s?;2T2"yx  
certificate of indebtedness 借據   $ 5-2cL  
certified check 保付支票    (mD:[|.  
certified public accountant 會計師   Q pc^qP^-  
charges 費用   `ip69 IF2*  
charge for remittances 匯水手續費   %c2i.E/G  
charter 營業執照   Q/`o6xv  
chartered accountant 會計師   QAnf xt6  
chattles 動產   dQ~
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check 支票   k*6eZ7  
che stub 支票存根   [a*>@IR  
closed account 己結清賬戶   &r%^wfp  
closing 結算   E_uH'E  
closing entries 結賬紀錄   R$m ?&1K  
closing stock 期末存貨   V+~
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closing the book 結賬   moI<b\G@  
columnar journal 多欄日記賬   =0fx6V  
combination 聯合   R*G>)YH  
commission 佣金   rL/7wa  
commodity 商品   l hp:
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common stock 普通股   }'
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company 公司   E1w XG  
compensation 賠償   ?
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compound interest 複利   < io8 b|A  
consignee 承銷人   y'wW2U/1-  
consignment 寄銷   w7V W  
consignor 寄銷人   P>Rqy  
consolidated balance sheet 合併資產負債表   E004"E<E  
consolidated profit and loss account 合併損益表   V)jhyCL  
consolidation 合併   -^Va]Lk  
construction cost 營建成本   !@1!ld  
construction revenue 營建收入   Yaepy 3F  
contract 合同   1vudT&  
control account 統制賬戶   b>._ r
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copyright 版權   zb)SlR  
corporation 公司   dg8
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cost 成本   ${eh52)`  
cost accounting 成本會計   <bppu>&  
cost of labour 勞工成本   wIHz TL  
cost of production 生產成本   T=Q{K|JE  
cost of manufacture 製造成本   640V&<+v  
cost of sales 銷貨成本   tV4aUve  
cost price 成本價格   n}kz&,  
credit 貸方   dj**,*s  
credit note 收款通知單   u#|Jl|aT  
creditor 債權人   y^BM*C I  
crossed check 橫線支票   8?pZZtad  
current account 往來活期賬戶   [6N39G$  
current asset 流動資產   <u/({SZ&  
current liability 流動負債   aV,J_Q6r  
current profit and loss 本期損益   zz*
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debit 借方   SV z.d/3Y  
debt 債務   =R`2m  
debtor 債務人   ?V&a |:N9  
deed 契據   D8XXm lo  
deferred assets 遞延資產   W4a20KM2  
deferred liabilities 遞延負債   Nuq/_x  
delivery 交貨   vLS6Gb't  
delivery expense 送貨費   El}z^e  
delivery order 出貨單   H@2+wr)$}  
demand draft 即期匯票   `"4EE}eQc
 
demand note 即期票據   6* w;xf  
demurrage charge 延期費   _zwu K
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deposit 存款   0q!{&pt  
deposit slip 存款單   aa]v7d  
depreciation 折舊   NebZGD2K  
direct cost 直接成本   ,r4af<  
direct labour 直接人工   b=EZtk6>  
director 董事   3|3lUU\I  
discount 折扣   =p$Wo  
discount on purchase 進貨折扣   +N:%`9}2V  
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