[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。   rUL_=>3  
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acceptance 承兌  
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account 賬戶   E psjaOmAF  
accountant 會計員   A$=h'!$  
accounting 會計   ](2\w9i%  
accounting system 會計制度   HkL`- c0  
accounts payable 應付賬款    'K7m!y  
accounts receivable 應收賬款   K}j["p<!  
accumulated profits 累積利益   N R0"yJV >  
adjusting entry ?#123;整記錄   )nM<qaI{  
adjustment ?#123;整   m
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administration expense 管理費用   t|jp]Vp  
advances 預付   0`y*7.Ip  
advertising expense 廣告費   yRyUOTK  
agency 代理   FBP'AL|  
agent 代理人   km,I75o.  
agreement 契約   p`I[3/$3  
allotments 分配數   )kpNg:2p  
allowance 津貼   C4H$w:bVk  
amalgamation 合併   f]C`]qg  
amortization 攤銷   qOs'Ljx6l  
amortized cost 應攤成本   "pInb5 F  
annuities 年金   h
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applied cost 已分配成本   z55g'+Kab  
applied expense 已分配費用   =v:}{~M^$  
applied manufacturing expense 己分配製造費用   w =2; QJ<  
apportioned charge 攤派費用   
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appreciation 漲價   vi;yT.  
article of association 公司章程   S\dG>F>S  
assessment 課稅   IDK~ (t  
assets 資產   <To$Hb,NP  
attorney fee 律師費   ]]eI80u[  
audit 審計   yE_T#FN  
auditor 審計員   F"| ;  
average 平均數   Qu_=K_W  
average cost 平均成本   m>{I>:sq  
bad debt 壞賬   n3" @E<rW  
balance 餘額   `P/87=h  
balance sheet 資產負債表   >v'@p  
bank account 銀行賬戶   &\iMIJ-  
bank balance 銀行結存   S[5OTwa8L  
bank charge 銀行手續費   EL^j}P  
bank deposit 銀行存款    ZE[NQ8  
bank discount 銀行貼現   W!R7D%nX  
bank draft 銀行匯票   cof+iI~9O%  
bank loan 銀行借款   E|"QYsi.Ck  
bank overdraft 銀行透支   -_^#7]  
bankers acceptance 銀行承兌   49tJ+J-N  
bankruptcy 破產   ql I1<Jx  
bearer 持票人   9WT{~PGj  
beneficiary 受益人   iit 5IV  
bequest 遺產  
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bill 票據   R q .2  
bill of exchange 匯票   9|l6.$Me/  
bill of lading 提單   RH^;M-'  
bills discounted 貼現票據   08_<G`r  
bills payable 應付票據   TdL/tg!  
bills receivable 應收票據   nU23D@l  
board of directors 董事會   vs2xx`Y<Lq  
bonds 債券   l(Y\@@t1  
bonus 紅利   lGXr-K?+Y  
book value 賬面價值   V(=3K
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bookkeeper 簿記員   l9+)h
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bookkeeping 簿記   S;}/ql y  
branch office general ledger 支店往來賬戶   [H=l#W@  
broker 經紀人   ?8ady% .ls  
brought down 接前   1Gw_S?$7  
brought forward 接上頁   "Z#MR`;&29  
budget 預算   gJg%3K~,  
by-product 副產品   S #C;"se  
by-product sales 副產品銷售   ~
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capital 股本   GXwQ )P5]  
capital income 資本收益   J:dNV<A^  
capital outlay 資本支出   l:(?|1_  
capital stock 股本   ^:2>I$
 
capital stock certificate 股票   2#Y5*r's\  
carried down 移後   X<uH [  
carried forward 移下頁   .#_g.0<  
cash 現金   uWkuw5;  
cash account 現金賬戶   ?jn";:  
cash in bank 存銀行現金   s@K #M  
cash on delivery 交貨收款   keS%w]87  
cash on hand 庫存現金   e^h4cC\^  
cash payment 現金支付   kj@m5`G  
cash purchase 現購   +K61-Div  
cash sale 現沽   /jN&VpDG  
cashier 出?#123;員   mU;\,96#  
cashiers check 本票   (P 9$Ei0fv  
certificate of deposit 存款單折   gx=2]~O1(  
certificate of indebtedness 借據   5[A4K%EL  
certified check 保付支票   Ql9 )  
certified public accountant 會計師   WO+_|*&  
charges 費用   XB+Juk&d  
charge for remittances 匯水手續費   bX`VIFc  
charter 營業執照   3M[5_OK  
chartered accountant 會計師   {3G2-$yb  
chattles 動產   TN.&FDqC9  
check 支票   q&V=A[<rz  
che stub 支票存根   d~w}{LR[1  
closed account 己結清賬戶   R|K#nh  
closing 結算   ' 4Kf  
closing entries 結賬紀錄   *h2 )$^P%  
closing stock 期末存貨   ("_tML 8/p  
closing the book 結賬   ?Q/9aqHe;  
columnar journal 多欄日記賬   Jc,{n*  
combination 聯合   `YPNVm<3)  
commission 佣金   X kuZ2(  
commodity 商品   oWdvpvO  
common stock 普通股   |d=MX>i|G  
company 公司  
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compensation 賠償   ,XmyC7y<  
compound interest 複利   5Y(f7,JX  
consignee 承銷人   NT L`9b  
consignment 寄銷   :EZ"D#>y~  
consignor 寄銷人   }|4dEao\  
consolidated balance sheet 合併資產負債表   CD
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consolidated profit and loss account 合併損益表   Qh@A7N/L  
consolidation 合併   a%)-iL X8&  
construction cost 營建成本   y1+~IjY  
construction revenue 營建收入   2?nhkast#=  
contract 合同   K;#9: Z^+  
control account 統制賬戶   w|WehNGr  
copyright 版權   -<.b3Mh  
corporation 公司   w65D;9/;  
cost 成本   {h *Pkn1  
cost accounting 成本會計   VJ$UpqVm  
cost of labour 勞工成本   PK|"+I0  
cost of production 生產成本   Z4@GcdZ  
cost of manufacture 製造成本   RNn5,W  
cost of sales 銷貨成本   mo- Y %  
cost price 成本價格   [p# }=&d  
credit 貸方   T?'Vb  
credit note 收款通知單   and)>$)|  
creditor 債權人   #Jqa_$\.  
crossed check 橫線支票   ESt@%7.F  
current account 往來活期賬戶   O6$d@r;EK]  
current asset 流動資產   &p#$}tm  
current liability 流動負債   ]EZiPW-uy  
current profit and loss 本期損益   +nT(>RJR  
debit 借方   E/_I$<,_y  
debt 債務   Kt3]r:&J  
debtor 債務人   jjrhl  
deed 契據   ?#0|A?U  
deferred assets 遞延資產   L\Y4$e9bF8  
deferred liabilities 遞延負債   t\
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delivery 交貨   zs~v6y@  
delivery expense 送貨費   hbg:}R=B<  
delivery order 出貨單   I>(\B|\6  
demand draft 即期匯票    *c6o#[l  
demand note 即期票據   xLmgr72D  
demurrage charge 延期費   Dw6mSsC/  
deposit 存款   -%eBip,'yl  
deposit slip 存款單   <|MF \D'  
depreciation 折舊   ij<6gv~ n"  
direct cost 直接成本   UfWn\*J&k  
direct labour 直接人工   1 ||\3
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director 董事   lEe<!B$d"  
discount 折扣   wjeuZNYf  
discount on purchase 進貨折扣   x<es1A'u6  
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