[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。   nS_Ta  
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acceptance 承兌   s<[A0=LH  
account 賬戶   *4<4  
accountant 會計員   o"rq/\ovv  
accounting 會計   _j:UGMTi(U  
accounting system 會計制度   w)+wj[6 E  
accounts payable 應付賬款   yfmp$GO:  
accounts receivable 應收賬款   QGs1zfh
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accumulated profits 累積利益   :ozV3`%$(  
adjusting entry ?#123;整記錄   &49u5&TiP  
adjustment ?#123;整   A/q2g7My  
administration expense 管理費用   c |>=S)|  
advances 預付   `I5O4|K)  
advertising expense 廣告費   ,N53Iic  
agency 代理   _fcS>/<a  
agent 代理人   ?b||Cr  
agreement 契約   #SKfE  
allotments 分配數   ""co6qo#>  
allowance 津貼   >\V6+$cNp  
amalgamation 合併   >^a$  
amortization 攤銷   6cM<>&e  
amortized cost 應攤成本   6X/wdk  
annuities 年金   *)u?~r(F  
applied cost 已分配成本   JnfqXbE  
applied expense 已分配費用   8wr8:(Y$  
applied manufacturing expense 己分配製造費用   PK_s#uC  
apportioned charge 攤派費用   g>so R&*  
appreciation 漲價   n.*3,4.]  
article of association 公司章程   m#tpbFAsc  
assessment 課稅   A (Bk@;  
assets 資產   geksjVwP
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attorney fee 律師費   4SgF,a c3r  
audit 審計   (a[.vw ^g  
auditor 審計員   /Rj#sxtdw  
average 平均數   3gAR4  
average cost 平均成本   >R!"P[*  
bad debt 壞賬   (8.{+8o  
balance 餘額   2d* _Qq1  
balance sheet 資產負債表   i3#'*7f%j  
bank account 銀行賬戶   ~g6"'Cya?k  
bank balance 銀行結存   -."kq.m*  
bank charge 銀行手續費   zDD4m`2  
bank deposit 銀行存款   o\Uu?.-<  
bank discount 銀行貼現   jpRBER_X  
bank draft 銀行匯票   zh\$t]d<I  
bank loan 銀行借款   @5xu>gKn  
bank overdraft 銀行透支   nZfs=@w:y  
bankers acceptance 銀行承兌   MaO"#{i  
bankruptcy 破產   C5|db{=\.*  
bearer 持票人   'BY-OA#xJ  
beneficiary 受益人   F$Hx`hoy  
bequest 遺產   8nCp\0  
bill 票據   OsQkA2=  
bill of exchange 匯票   k;k}qq`d  
bill of lading 提單   O gmSQ  
bills discounted 貼現票據   >H>gH2qp  
bills payable 應付票據   [#Y' dFQ  
bills receivable 應收票據   C-m*?))go  
board of directors 董事會   |~ WYEh  
bonds 債券   `0{ S3v  
bonus 紅利   'cV?i&;  
book value 賬面價值   d|XmasGN  
bookkeeper 簿記員   &SH1q_&BQ  
bookkeeping 簿記   4U=75!>  
branch office general ledger 支店往來賬戶   UZGDdP  
broker 經紀人   .6 3=(o  
brought down 接前   b7HffO O  
brought forward 接上頁   !4WEk  
budget 預算   }u%"$[I}  
by-product 副產品   %y&]'A  
by-product sales 副產品銷售   hN3u@P^  
capital 股本   }s_hD`'  
capital income 資本收益   P`S@n/}  
capital outlay 資本支出   I9Eu' ,  
capital stock 股本   ;#1Iiuh  
capital stock certificate 股票   +H_MV=A^  
carried down 移後   ; Y"N6%
 
carried forward 移下頁   MV0Lq:# N  
cash 現金   a^t?vv  
cash account 現金賬戶   {^}0 G^  
cash in bank 存銀行現金   c0_E_~  
cash on delivery 交貨收款   fuUm}N7  
cash on hand 庫存現金   ,lt8O.h-l  
cash payment 現金支付   .&1C:>  
cash purchase 現購   DWU`\9xA*  
cash sale 現沽   \,&9  
cashier 出?#123;員   Qd &"BEs  
cashiers check 本票   ,+`HQdq  
certificate of deposit 存款單折   ]ikomCg   
certificate of indebtedness 借據   +*}{`L- :  
certified check 保付支票   N@x g:xr  
certified public accountant 會計師   ?+0GfIV  
charges 費用   e5?PkFV^a1  
charge for remittances 匯水手續費   ;`dh fcU  
charter 營業執照   *|% ^0#$c  
chartered accountant 會計師   ua5?(,E`']  
chattles 動產   `.%JjsD<  
check 支票   f )Z%pgB  
che stub 支票存根   pZ(Fx&fy  
closed account 己結清賬戶   +Qxu$#  
closing 結算   cXnKCzSxZq  
closing entries 結賬紀錄   e`K)_>^n#  
closing stock 期末存貨   (=4W-z7  
closing the book 結賬   @+LfQY  
columnar journal 多欄日記賬   *\uM.m0$
 
combination 聯合   0d^Z uTN  
commission 佣金   <7_KeOLJ  
commodity 商品   52_#  
common stock 普通股   MZ>6o5K|  
company 公司   Ge+0-I6 Ju  
compensation 賠償   +7V{ABfGl  
compound interest 複利   'heJ"k?  
consignee 承銷人   I$t3qd{H&  
consignment 寄銷   #A7jyg":  
consignor 寄銷人   o%E;3l  
consolidated balance sheet 合併資產負債表   V9wI\0  
consolidated profit and loss account 合併損益表   nH|,T%  
consolidation 合併   69K{+|  
construction cost 營建成本   n5-)/R[z  
construction revenue 營建收入   !v.9"!' N  
contract 合同   E Y<8B3y  
control account 統制賬戶   FQz?3w&ia  
copyright 版權   :1ecx$  
corporation 公司   uX/$CM  
cost 成本   P>ceeoYQuA  
cost accounting 成本會計   !4"^`ors$  
cost of labour 勞工成本   }n_p$g[Nj/  
cost of production 生產成本   N2'qpxOLI  
cost of manufacture 製造成本   3REx45M2  
cost of sales 銷貨成本   WLa!.v>  
cost price 成本價格   Yap?^&GV  
credit 貸方   '*^yAlgtt  
credit note 收款通知單   ?>c=}I#Ui-  
creditor 債權人   F>je4S;  
crossed check 橫線支票   tR0pH8?e"  
current account 往來活期賬戶   }R[#?ty;]  
current asset 流動資產   mW2,1}Jv  
current liability 流動負債   IP
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current profit and loss 本期損益   _@mRb^  
debit 借方   )tHaB,  
debt 債務   57a2^  
debtor 債務人   cJo\#cr  
deed 契據   D_mL,w  
deferred assets 遞延資產   [D-Q'"'A  
deferred liabilities 遞延負債   .nu @ o40  
delivery 交貨   :2 >hoAJJ  
delivery expense 送貨費   $ ,SF@BhO  
delivery order 出貨單   H=
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demand draft 即期匯票   Rlnbdb;!k  
demand note 即期票據   `p b5*h6r!  
demurrage charge 延期費   SzwQOs*  
deposit 存款   =*
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deposit slip 存款單   Pi,QHb`>  
depreciation 折舊   ?"#%SKm  
direct cost 直接成本   *-W #G}O0  
direct labour 直接人工   Q|Y0,1eVp|  
director 董事   Pg9hW  
discount 折扣   /+*#pDx/zW  
discount on purchase 進貨折扣   XC 7?VE  
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