[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。   1,Y-_e)  
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acceptance 承兌   \vKMNk;kz  
account 賬戶   C]{43  
accountant 會計員   K4y4!zz  
accounting 會計   Zpg$:Rr  
accounting system 會計制度   uQrD}%GI  
accounts payable 應付賬款   =EFF2M `F  
accounts receivable 應收賬款   7QzUw  
accumulated profits 累積利益   0&Zm3(}  
adjusting entry ?#123;整記錄   $n!saPpxS  
adjustment ?#123;整   _8kZ>w(L  
administration expense 管理費用   )fv0H&g  
advances 預付   YMC*<wXN  
advertising expense 廣告費   7?e
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agency 代理   h%pgdix  
agent 代理人   %b0..Zz  
agreement 契約   1)H+iN|im/  
allotments 分配數   *uNa(yd  
allowance 津貼   nT9B?P>  
amalgamation 合併   ;ZB[g78%R%  
amortization 攤銷   GJU84Xn7  
amortized cost 應攤成本   }~yhkt5K  
annuities 年金   ,{7Z OzA  
applied cost 已分配成本   Kh}#At^C8e  
applied expense 已分配費用   mm' Pe4*  
applied manufacturing expense 己分配製造費用   ^lf{IM-Y  
apportioned charge 攤派費用   u1(`^^Ml  
appreciation 漲價   Beqzw0  
article of association 公司章程   Y0 Ta&TYZ0  
assessment 課稅   &")ON[|b  
assets 資產   #D&eov?  
attorney fee 律師費   YqrieDFay!  
audit 審計   *ax$R6a#X  
auditor 審計員   YR^J7b\  
average 平均數   `VwZDU~6  
average cost 平均成本   LDx1@a|83  
bad debt 壞賬   pq*W;6(-  
balance 餘額   0
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balance sheet 資產負債表   C65( m  
bank account 銀行賬戶   L slI!.(  
bank balance 銀行結存   iO~3rWQ  
bank charge 銀行手續費   4DaLmQ2O  
bank deposit 銀行存款   C0Z mv  
bank discount 銀行貼現   ZG"_M@S.  
bank draft 銀行匯票   TDq(%IW  
bank loan 銀行借款   _f8Wa u# "  
bank overdraft 銀行透支   V*"-@  
bankers acceptance 銀行承兌   Gk g)\ 3  
bankruptcy 破產   tU.Y$ %4  
bearer 持票人   F
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beneficiary 受益人   gDa}8!+i  
bequest 遺產   $i;%n1VBg  
bill 票據   q ^Un,h64t  
bill of exchange 匯票   Q,S~+bD(z  
bill of lading 提單   ozy~`$;c  
bills discounted 貼現票據   xy5&}_Y  
bills payable 應付票據   8GgZAu'X  
bills receivable 應收票據   KLrxlD4\  
board of directors 董事會   Lk9X>`b#B  
bonds 債券   | U)  
bonus 紅利   7VduewKX8  
book value 賬面價值   b*&AIiT  
bookkeeper 簿記員   * G!C 'w\$  
bookkeeping 簿記   2+m%f"  
branch office general ledger 支店往來賬戶   s]@()?.E$  
broker 經紀人   B+
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brought down 接前   Ii FeO  
brought forward 接上頁   XEl-5-M"  
budget 預算   f~ kz=R=  
by-product 副產品   Wa7-N4  
by-product sales 副產品銷售   #eadkj#;  
capital 股本   eg!s[1[_  
capital income 資本收益   <[Oe.0SGu  
capital outlay 資本支出   ova4  
capital stock 股本   k+b!Lw!L  
capital stock certificate 股票   pY]T32  
carried down 移後   z-ns@y(f@X  
carried forward 移下頁   /enlkZx=8  
cash 現金   0vR gmn  
cash account 現金賬戶   '-c *S]:r  
cash in bank 存銀行現金   Pfi|RTX$'*  
cash on delivery 交貨收款   $FX
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cash on hand 庫存現金   pZ
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cash payment 現金支付   wr>[Eo@%\  
cash purchase 現購   Wg{ 9X#|  
cash sale 現沽   5argw+2s4$  
cashier 出?#123;員   y``[CBj  
cashiers check 本票   ^m pWQ`R  
certificate of deposit 存款單折   +)$oy]  
certificate of indebtedness 借據   X\&CQiPS  
certified check 保付支票   ~(
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certified public accountant 會計師   )<YfLDgTs  
charges 費用   Sq22]  
charge for remittances 匯水手續費   [QUaC3l)  
charter 營業執照   i
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chartered accountant 會計師   o0ky]9 P  
chattles 動產   D]tI's1  
check 支票   iepolO=  
che stub 支票存根   &FrUj>i  
closed account 己結清賬戶   b:B+x6M  
closing 結算   p.@
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closing entries 結賬紀錄   qh9d.Q+n  
closing stock 期末存貨   =1#obB  
closing the book 結賬   gug9cmA/Q7  
columnar journal 多欄日記賬   xB4}9zN s  
combination 聯合   &6="r}  
commission 佣金   (fNG51h!  
commodity 商品    GY`mF1b  
common stock 普通股   pSa pF)1>  
company 公司   rF?gKk  
compensation 賠償   ~}"5KX\=#  
compound interest 複利   fM/~k>wl  
consignee 承銷人   P*6h$T  
consignment 寄銷   LUaOp "  
consignor 寄銷人   U pTVLx^c  
consolidated balance sheet 合併資產負債表   ]C'^&:&<  
consolidated profit and loss account 合併損益表   !}lCwV  
consolidation 合併   _w}l,   
construction cost 營建成本   GBYeiEgZh  
construction revenue 營建收入  
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contract 合同   NI  r"i2  
control account 統制賬戶   M"\Iw'5$  
copyright 版權   56JxHQu  
corporation 公司   XgI;2Be+&a  
cost 成本   ~`97?6*Ra  
cost accounting 成本會計   43.Q);4  
cost of labour 勞工成本   JIc(hRf9>  
cost of production 生產成本   t7-6A  
cost of manufacture 製造成本   +-r ~-bs  
cost of sales 銷貨成本   :X*$U ~aQ  
cost price 成本價格   P9 w);jp;  
credit 貸方   &M>o  
credit note 收款通知單   6%^A6 U  
creditor 債權人   KPjC<9sby  
crossed check 橫線支票   k*4!rWr0r&  
current account 往來活期賬戶  
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current asset 流動資產   mWUkkR(/  
current liability 流動負債   NR3h|'eC  
current profit and loss 本期損益   70<{tjyc  
debit 借方   #HDP ha  
debt 債務   XvSng"f.  
debtor 債務人   !tzk7D  
deed 契據   6Vgxfic  
deferred assets 遞延資產   dI +Y1Vq  
deferred liabilities 遞延負債   LzTdi%u$0|  
delivery 交貨   yGY:EvH^?  
delivery expense 送貨費   8S` j6  
delivery order 出貨單   6]r#6c%  
demand draft 即期匯票   WES$B7y  
demand note 即期票據   }  fa  
demurrage charge 延期費   <2af&-EGs  
deposit 存款   ,!O]c8PcU  
deposit slip 存款單   0`/CoP<U  
depreciation 折舊   []jbzVwS2  
direct cost 直接成本   x7xMSy  
direct labour 直接人工  
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director 董事   a9u2Wlz  
discount 折扣   _WR/]1R  
discount on purchase 進貨折扣   NTo[di\_  
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