[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。   rXi uwz\  
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acceptance 承兌   9h,u6e
 
account 賬戶   H:{7X1bV  
accountant 會計員   # '|'r+  
accounting 會計   hsLzj\)6  
accounting system 會計制度   b!>\2DlyJ  
accounts payable 應付賬款   j5 wRGn3  
accounts receivable 應收賬款   #=e;?w  
accumulated profits 累積利益   t,%iL  
adjusting entry ?#123;整記錄   in%;Eqk  
adjustment ?#123;整   VV_l$E$  
administration expense 管理費用   9l/EjF^  
advances 預付   Q[ieaL6&  
advertising expense 廣告費   q }C+tn"\  
agency 代理   JcO08
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agent 代理人   Z'v-F^  
agreement 契約   v6a]1B
  
allotments 分配數   GJ(d
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allowance 津貼   `cB_.&  
amalgamation 合併   D$ eB ,~  
amortization 攤銷   F1 azZ(  
amortized cost 應攤成本   w=b(X q+:  
annuities 年金   S5=Udd"  
applied cost 已分配成本   |01?w|  
applied expense 已分配費用   x BnbF[  
applied manufacturing expense 己分配製造費用   ``Q2P%  
apportioned charge 攤派費用   ,5k-.Md>2*  
appreciation 漲價   !cEG}(|h  
article of association 公司章程   r8MZvm2  
assessment 課稅   8%{q%+  
assets 資產   $6f\uuTU2"  
attorney fee 律師費   |PVt}*0"  
audit 審計   }qPhx6nP  
auditor 審計員   ZDLMMXx>  
average 平均數   -C7FuD[Xw  
average cost 平均成本   #TJk-1XM*q  
bad debt 壞賬   rj
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balance 餘額   N> Jw  
balance sheet 資產負債表   h+7>#*DH  
bank account 銀行賬戶   7LZ^QC  
bank balance 銀行結存   B33$ u3d  
bank charge 銀行手續費   0au)g!t i  
bank deposit 銀行存款   }E<^gAh}  
bank discount 銀行貼現   !3&kQpF  
bank draft 銀行匯票   7()?C}Ni-  
bank loan 銀行借款   _uxPx21g}  
bank overdraft 銀行透支   "A
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bankers acceptance 銀行承兌   =ZYThfAEw  
bankruptcy 破產   ,lN5,zI=S  
bearer 持票人   &rq{v!=7  
beneficiary 受益人   D}mL7d1  
bequest 遺產   8pZ<9t'  
bill 票據   %"3 )TN4  
bill of exchange 匯票   H
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bill of lading 提單   &&8'0.M{  
bills discounted 貼現票據   Jcf"#u-Q/  
bills payable 應付票據   =J'P.  
bills receivable 應收票據   T8J4C=?/  
board of directors 董事會   9> *c_  
bonds 債券   my\&
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bonus 紅利   h,t|V}Wb  
book value 賬面價值   1hQN8!:<  
bookkeeper 簿記員   \|=mD}N  
bookkeeping 簿記   NC23Z0y  
branch office general ledger 支店往來賬戶   q%3<Juq~$  
broker 經紀人   =C7 khE  
brought down 接前   ks(SjEF  
brought forward 接上頁   (
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budget 預算   U..<iNQE5  
by-product 副產品   h ^|5|l  
by-product sales 副產品銷售   lvSdY(8  
capital 股本   7v~j=Z>  
capital income 資本收益   &V=7D#L  
capital outlay 資本支出   -$8.3\6h  
capital stock 股本   bi[7!VQf  
capital stock certificate 股票   cSD{$B:  
carried down 移後   {eZ{]  
carried forward 移下頁   Y>6.t"?Q^  
cash 現金   Pi6C/$ K  
cash account 現金賬戶   HD`>-E#  
cash in bank 存銀行現金   l[h'6+o  
cash on delivery 交貨收款   \{|ImCH  
cash on hand 庫存現金   /MTf0^9  
cash payment 現金支付   |hzT;  
cash purchase 現購   D@54QJ<  
cash sale 現沽   =yiOJyx  
cashier 出?#123;員   Mhpdaos  
cashiers check 本票   6F0(aGs  
certificate of deposit 存款單折   l
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certificate of indebtedness 借據   H'g?llh1J  
certified check 保付支票   #;r
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certified public accountant 會計師   *:"^[Ckc  
charges 費用   bY8
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charge for remittances 匯水手續費   -$k>F#  
charter 營業執照   _^!vCa7f  
chartered accountant 會計師   ZW4aY}~)$  
chattles 動產   D,;\F,p  
check 支票   4YA./j%'  
che stub 支票存根   u=K2 Q4  
closed account 己結清賬戶   L10IF  
closing 結算   Q
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closing entries 結賬紀錄   QTJu7^O9  
closing stock 期末存貨   /p`&;/V|
 
closing the book 結賬   1=GI&f2I  
columnar journal 多欄日記賬   !p.^ITM3S  
combination 聯合   !c(QSf502  
commission 佣金   ;IP~
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commodity 商品   h[Tk;h  
common stock 普通股   7Ua7A  
company 公司   W4(?HTWZ  
compensation 賠償   KX+ey8@[  
compound interest 複利   G?)vWM`j  
consignee 承銷人   n~r 9!m$<  
consignment 寄銷   _n O.-  
consignor 寄銷人   WStnzVe  
consolidated balance sheet 合併資產負債表   s@@1 *VQ  
consolidated profit and loss account 合併損益表   Eu<r$6Q0}o  
consolidation 合併   G2Qjoe`Uc  
construction cost 營建成本   .[pUuVq]  
construction revenue 營建收入   ,@CfVQz  
contract 合同   V'w i^gq  
control account 統制賬戶  
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copyright 版權   [#b2%G1  
corporation 公司   8I#D`yVKc  
cost 成本   ?S`>>^  
cost accounting 成本會計   \9m*(_Q f  
cost of labour 勞工成本   /=T"=bP#/  
cost of production 生產成本   3:`XG2'  
cost of manufacture 製造成本   2<6j1D^jM  
cost of sales 銷貨成本   W kkxU.xXE  
cost price 成本價格   -F`he=Ev9  
credit 貸方   ;;#nV$  
credit note 收款通知單   %J P!{mqj  
creditor 債權人   x-Z^Q C  
crossed check 橫線支票   VWa|Y@Dc]  
current account 往來活期賬戶   o
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current asset 流動資產   (cV  
current liability 流動負債   L,
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current profit and loss 本期損益   &=w|vB)(p  
debit 借方   l)Mh2lA,=  
debt 債務   3wt  
debtor 債務人   PZOORjF8A  
deed 契據   IC~ljy]y_  
deferred assets 遞延資產   %KV2<t?  
deferred liabilities 遞延負債   YKx
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delivery 交貨   .h8M  
delivery expense 送貨費   iJnh$jo  
delivery order 出貨單   L|67f4  
demand draft 即期匯票   2VYvO=KA  
demand note 即期票據   Rc9<^g`  
demurrage charge 延期費   /$ `;r2LG  
deposit 存款   }~zO+Wf2  
deposit slip 存款單   .ZX2^)`XD  
depreciation 折舊   j%xBo:
 
direct cost 直接成本    i^/54  
direct labour 直接人工   JMsHK,(  
director 董事   n7iE8SK|k  
discount 折扣   &o.iUk  
discount on purchase 進貨折扣   uPU#c\  
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