[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。   |F 18j9  
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acceptance 承兌   h[
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account 賬戶   SrVJ Q~:>  
accountant 會計員   _%HyXd  
accounting 會計   _ADK8a6%)  
accounting system 會計制度   `n!<h,S'2  
accounts payable 應付賬款   -IB~lw
 
accounts receivable 應收賬款   W|FPj^*t  
accumulated profits 累積利益   4V`ypFme  
adjusting entry ?#123;整記錄   @9pk-BB^D  
adjustment ?#123;整   ?*
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administration expense 管理費用   *?`:=  
advances 預付   X>#!s Lt  
advertising expense 廣告費   vO)nqtw  
agency 代理   {AY`\G  
agent 代理人   e_BOzN~c  
agreement 契約   <eq93  
allotments 分配數   C9q `x2  
allowance 津貼   (Js'(tBhiU  
amalgamation 合併   sGCV um}  
amortization 攤銷   m"!!)
 
amortized cost 應攤成本   b:S#Sz$  
annuities 年金   EK^ld!g(  
applied cost 已分配成本   ; ,y9  
applied expense 已分配費用   UUx0#D/U0C  
applied manufacturing expense 己分配製造費用   `q 4%  
apportioned charge 攤派費用   dfo{ B/+  
appreciation 漲價   By8C-jD  
article of association 公司章程   l\yFx  
assessment 課稅   hNV"{V3`{  
assets 資產   vTD`Ja#h  
attorney fee 律師費   #GYCU!  
audit 審計   ~T')s-,l,:  
auditor 審計員   pt;kN&A^  
average 平均數   ) tGC&l+?/  
average cost 平均成本   C W Y'
q  
bad debt 壞賬   C`D5``4  
balance 餘額   nJYcC"f  
balance sheet 資產負債表   J}coWjw`q  
bank account 銀行賬戶   1@H3!V4  
bank balance 銀行結存   $b#"Rv  
bank charge 銀行手續費   ~h;c3#wuc  
bank deposit 銀行存款   j"E_nV:Qc  
bank discount 銀行貼現   5vL]Y)l  
bank draft 銀行匯票   @>J4K#"  
bank loan 銀行借款   <dzE5]%\  
bank overdraft 銀行透支   /0 ,#c2aq  
bankers acceptance 銀行承兌   `n7z+  
bankruptcy 破產   4 ~17s`+  
bearer 持票人   NwmO[pt+  
beneficiary 受益人   5w`v 3o  
bequest 遺產   tWi@_Rlx;  
bill 票據   ;b$ (T5  
bill of exchange 匯票   gJ>?<F;  
bill of lading 提單   JQ%`]=n(/  
bills discounted 貼現票據   -O_5OT4  
bills payable 應付票據   (i7]N[  
bills receivable 應收票據   9[|Ql  
board of directors 董事會   Cl]E rg  
bonds 債券   ,k/*f+t  
bonus 紅利   &gkloP@  
book value 賬面價值   X LPO_tD  
bookkeeper 簿記員   RaAi9b[/S  
bookkeeping 簿記   Fk>
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branch office general ledger 支店往來賬戶   r9G<HKl  
broker 經紀人   ;y?,myO  
brought down 接前   J;+iW*E:  
brought forward 接上頁   Y*0%lq({H  
budget 預算   . #;ZM[v  
by-product 副產品   A%u-6"  
by-product sales 副產品銷售   7 #_{UJ%  
capital 股本   LN?fw  
capital income 資本收益   U\y];\~H  
capital outlay 資本支出   "-vm=d~\  
capital stock 股本   ?T70C9  
capital stock certificate 股票   G7`7e@
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carried down 移後   6d,jR[JP  
carried forward 移下頁   #P-S.b  
cash 現金   &&|*GAjJ  
cash account 現金賬戶   8(D>ws$  
cash in bank 存銀行現金   \Btv76*,  
cash on delivery 交貨收款   D2~e@J(K  
cash on hand 庫存現金   .-[UHO05^8  
cash payment 現金支付   x+"~-KO8q$  
cash purchase 現購   $
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cash sale 現沽   C2,,+* v  
cashier 出?#123;員   )=;0  
cashiers check 本票   yuk64o2QE  
certificate of deposit 存款單折   z:|4S@9  
certificate of indebtedness 借據   ;&P%A<[`  
certified check 保付支票   Uw5z]Jck  
certified public accountant 會計師   I*  \o  
charges 費用   N9Yc\?_NU_  
charge for remittances 匯水手續費   (D{ Fln\  
charter 營業執照   "W|Sh#JF  
chartered accountant 會計師   f5Zx:g  
chattles 動產   O(h4;'/E  
check 支票   ;p/RS#  
che stub 支票存根   ~DVAk|fc  
closed account 己結清賬戶   H |Z9]+h)7  
closing 結算   J-ACV(z=q  
closing entries 結賬紀錄   wnP#.[,V  
closing stock 期末存貨   !Z,h5u\.w  
closing the book 結賬   Io{)@H"f  
columnar journal 多欄日記賬   "o`N6@[w ^  
combination 聯合   $k  V^[  
commission 佣金   u OEy}&fH  
commodity 商品   W{At3Bfy  
common stock 普通股   n!&DLB1z  
company 公司   [(5;jUmF@  
compensation 賠償   fEWS3`Yy  
compound interest 複利   X26gl 'U  
consignee 承銷人   'u{m37ZJ  
consignment 寄銷   Zk)]=<H  
consignor 寄銷人   &|IY=$-  
consolidated balance sheet 合併資產負債表   )Rn}4)9!iT  
consolidated profit and loss account 合併損益表   s$:F^sxb  
consolidation 合併   B[
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construction cost 營建成本   }?^5\otu  
construction revenue 營建收入   j\("d4n%C  
contract 合同    RN'|./N  
control account 統制賬戶   ,g#=pdX;  
copyright 版權   Z[yQKy  
corporation 公司   A}FEM[2  
cost 成本   OOGqtA;  
cost accounting 成本會計   @U_w:Q<9u  
cost of labour 勞工成本   i))S%!/r~  
cost of production 生產成本   !%_Z>a  
cost of manufacture 製造成本   +g<2t,  
cost of sales 銷貨成本   5v=%pQbY  
cost price 成本價格   .ZFs+8 qU>  
credit 貸方   H*!j\|v0  
credit note 收款通知單   0R>M_|  
creditor 債權人   h-=3b  
crossed check 橫線支票   "~9 !o"  
current account 往來活期賬戶   ((\s4-  
current asset 流動資產   b!J21cg<L  
current liability 流動負債   iJk`{P_  
current profit and loss 本期損益   t;TMD\BU  
debit 借方   {j+w|; dZF  
debt 債務   AKC';J  
debtor 債務人   )
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deed 契據   lV:R8^d  
deferred assets 遞延資產   b-'41d}Hn  
deferred liabilities 遞延負債   WLQm|C,  
delivery 交貨    
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delivery expense 送貨費   z*.
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delivery order 出貨單   6&S;Nrg9  
demand draft 即期匯票   z/)HJo2#  
demand note 即期票據   '^'vafs-/@  
demurrage charge 延期費   h!?7I=p~#  
deposit 存款   $(H%|Oyn  
deposit slip 存款單   < ->Nex  
depreciation 折舊   J4#t1P@Na  
direct cost 直接成本   Eg-3GkC  
direct labour 直接人工   UJ1iXV[h"  
director 董事   o"->R C  
discount 折扣   3xWeN#T0  
discount on purchase 進貨折扣   tI|?k(D  
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