[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。   pXN'vP  
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acceptance 承兌   `t)9u^[<(  
account 賬戶   G&1bhi52  
accountant 會計員   )&>W/56/  
accounting 會計   \$Wpt#V  
accounting system 會計制度   \'Et)uD*  
accounts payable 應付賬款   0\ (:y^X  
accounts receivable 應收賬款   (y.
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accumulated profits 累積利益   {CBb^BP  
adjusting entry ?#123;整記錄   F ibZT1-k  
adjustment ?#123;整   _[ Imwu}  
administration expense 管理費用   h ka_Fo  
advances 預付   *DfOm`m  
advertising expense 廣告費   -wg}X-'z0  
agency 代理   >|kD(}Axf  
agent 代理人   Q]N&^ E  
agreement 契約   _Q I!UQdW  
allotments 分配數   y<Xu65  
allowance 津貼   !\BZ_guz  
amalgamation 合併   t4v'X}7q]  
amortization 攤銷   *w*>\ZhOm  
amortized cost 應攤成本   -q{N1?tcy  
annuities 年金   Y01!D"{\  
applied cost 已分配成本   $'Mf$h  
applied expense 已分配費用   .|R4E  
applied manufacturing expense 己分配製造費用   ws!~MSIy  
apportioned charge 攤派費用   OQ?N_zs,  
appreciation 漲價   ]gcOMC  
article of association 公司章程   3l pxh_  
assessment 課稅   C,l,fT  
assets 資產   2m yxwA5  
attorney fee 律師費   4^2>KC_  
audit 審計   -#;xfJE  
auditor 審計員   HV/:OCK  
average 平均數   R`a~8QVh&5  
average cost 平均成本   I]e+5 E0  
bad debt 壞賬   S}% z0g<  
balance 餘額   T pF[-fO  
balance sheet 資產負債表   Z8xB a0  
bank account 銀行賬戶   1r$-Uh  
bank balance 銀行結存   !KK
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bank charge 銀行手續費   T&]-p:mg^  
bank deposit 銀行存款   XxmWj-=qO  
bank discount 銀行貼現   ~r8 <|$;  
bank draft 銀行匯票   #Iz)Mu  
bank loan 銀行借款   -9= DDoO  
bank overdraft 銀行透支   9_:"`)]3B  
bankers acceptance 銀行承兌   -]zb3P   
bankruptcy 破產   &Z]}rn  
bearer 持票人   qovsM
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beneficiary 受益人   5qQMGN$K  
bequest 遺產   pz ['o  
bill 票據   <F0^+Pf/  
bill of exchange 匯票   YWH>tt9  
bill of lading 提單   Y#68_%[  
bills discounted 貼現票據   3jxC}xz)  
bills payable 應付票據   [ZSC]w^  
bills receivable 應收票據   o6O-\d7
^M  
board of directors 董事會   5>f"
  
bonds 債券   !mUJ["#  
bonus 紅利   fIQ,}>  
book value 賬面價值   
VrZfjpV  
bookkeeper 簿記員   zs#-E_^%M  
bookkeeping 簿記   !X-\;3kC0  
branch office general ledger 支店往來賬戶   pPRX# 3
 
broker 經紀人   ]}rNxT4<  
brought down 接前   { %X2K  
brought forward 接上頁   2\ 1+M)  
budget 預算   )x/#sW%)  
by-product 副產品   ;Y*K!iFWH  
by-product sales 副產品銷售   mk1R~4v  
capital 股本   )>FAtE   
capital income 資本收益   }UW*[dCf>C  
capital outlay 資本支出   G:$
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capital stock 股本   `X@\Zv=}  
capital stock certificate 股票   e*}zl>f  
carried down 移後   L4/ns@e  
carried forward 移下頁   X#$ oV#  
cash 現金   IVSC7SBiT  
cash account 現金賬戶   [6mK<A,/  
cash in bank 存銀行現金   wCLniCt  
cash on delivery 交貨收款   K.}jOm  
cash on hand 庫存現金   x7zc3%T's  
cash payment 現金支付   ;`7~Q  
cash purchase 現購   o[!o+M  
cash sale 現沽   u$%C`v
>  
cashier 出?#123;員   ,ZJ}X 9$<  
cashiers check 本票   Cst1nGPL  
certificate of deposit 存款單折   L!Y|`P#Yr  
certificate of indebtedness 借據   u9S*2'  
certified check 保付支票   [
l5jPL}6  
certified public accountant 會計師   cDz@3So.b  
charges 費用   ,nteIR'??  
charge for remittances 匯水手續費   a^J(TW /  
charter 營業執照   x&;AY  
chartered accountant 會計師   Wu$ryX  
chattles 動產   ZSQiQ2\)  
check 支票   tB>!1}v  
che stub 支票存根   sX~E ~$_g  
closed account 己結清賬戶   <h/q^|tZ{  
closing 結算   ^\gb|LEnK  
closing entries 結賬紀錄   _$>);qIP4  
closing stock 期末存貨   !I ?C8)  
closing the book 結賬   #1J,!seJ  
columnar journal 多欄日記賬   uZn_*_J!  
combination 聯合   ;F@Sz/  
commission 佣金   A2ye ^<-C.  
commodity 商品   }
XBF#BN  
common stock 普通股   [IOI&`?D  
company 公司   o4FHR+u<M  
compensation 賠償   @3c'4O   
compound interest 複利   AQjv? 4)T  
consignee 承銷人   q$
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consignment 寄銷   -rcEG!  
consignor 寄銷人   fU$Jh/#":  
consolidated balance sheet 合併資產負債表   bDWLHdu a  
consolidated profit and loss account 合併損益表   jnp~ACN,  
consolidation 合併   zy$jTqDH  
construction cost 營建成本   n`Pl:L*kG  
construction revenue 營建收入   n+=qT$w)  
contract 合同   }>@SyE'Q  
control account 統制賬戶   UiV#w#&P  
copyright 版權   h<&GdK2U+  
corporation 公司   QoxYzln  
cost 成本   _ =I1  
cost accounting 成本會計   PzKTEYJL  
cost of labour 勞工成本   s&nat4{B  
cost of production 生產成本   D@uVb4uK  
cost of manufacture 製造成本   72~L ?  
cost of sales 銷貨成本   [&99#7B  
cost price 成本價格   kBk>1jn"  
credit 貸方   dnD@BQ  
credit note 收款通知單   F?2UHcs  
creditor 債權人   ,4"N7_!7  
crossed check 橫線支票   'M6+(`x  
current account 往來活期賬戶   ldTXW(^j  
current asset 流動資產   $BehU  
current liability 流動負債   +&u/R')?6r  
current profit and loss 本期損益   6inAnC@I  
debit 借方   eowwN>-2C  
debt 債務   yrEh5v:  
debtor 債務人   E}9wzPs  
deed 契據   CJN~
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deferred assets 遞延資產   o A2oX  
deferred liabilities 遞延負債   &'^.>TJ\  
delivery 交貨   9cB+x`+Lu  
delivery expense 送貨費   Mu/(Xp62  
delivery order 出貨單   ,
TWlg  
demand draft 即期匯票   NL:-3W7 vf  
demand note 即期票據   $#f_p-N  
demurrage charge 延期費   k^ZP~.G  
deposit 存款   'v<v6vs  
deposit slip 存款單   RP{0+  
depreciation 折舊   yOz6a :r  
direct cost 直接成本   *CXc{{  
direct labour 直接人工   ~-vCY  
director 董事   >Du=(pB  
discount 折扣   fWJpy#/^*K  
discount on purchase 進貨折扣   b|.Cqsb  
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