[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。   `uM0,Z

  
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acceptance 承兌   Q+u#?['  
account 賬戶   n!l./>N  
accountant 會計員   ^hl]
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accounting 會計   !TV_dKa  
accounting system 會計制度   `PQ?8z|  
accounts payable 應付賬款   E&s'uE=w+  
accounts receivable 應收賬款   (
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accumulated profits 累積利益   He0N  
adjusting entry ?#123;整記錄   z'\}/k+  
adjustment ?#123;整   m>*A0&??[  
administration expense 管理費用   oqd N5+xt  
advances 預付   sw=JUfAhy  
advertising expense 廣告費   Z}'F"}QI  
agency 代理   ;mo\ yW1  
agent 代理人   \CJx=[3(  
agreement 契約   M0Kh>u  
allotments 分配數   Bp$+ F/  
allowance 津貼   U&]p!DV&;  
amalgamation 合併   ?sjZ13 SUa  
amortization 攤銷   aCYm$6LmA  
amortized cost 應攤成本   JK:mQ_  
annuities 年金   ulPrb>i  
applied cost 已分配成本   U Qi^udGFD  
applied expense 已分配費用   FVC2XxP  
applied manufacturing expense 己分配製造費用   SILvqm  
apportioned charge 攤派費用   |U#w?eE=  
appreciation 漲價   QGbD =c7  
article of association 公司章程   K9I,Q$&xX  
assessment 課稅   avxn}*:X.  
assets 資產   fw:^Lyn9$  
attorney fee 律師費   0r$hPmvv8  
audit 審計   AHMV@o`V  
auditor 審計員    rs 1*H  
average 平均數   Y)4Ny
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average cost 平均成本   [b k&Nd[  
bad debt 壞賬   &x0TnW"g  
balance 餘額   n6!Ihip$  
balance sheet 資產負債表   Hdq/E>
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bank account 銀行賬戶   @R OY}CZ{/  
bank balance 銀行結存   O[hbu![  
bank charge 銀行手續費   &TkbnDuYd~  
bank deposit 銀行存款   -o!,,XYj .  
bank discount 銀行貼現   (15Yw9Mv  
bank draft 銀行匯票   "<.  
bank loan 銀行借款   Am0.c0h
  
bank overdraft 銀行透支   d-N"mI-  
bankers acceptance 銀行承兌   (E1>}  
bankruptcy 破產   `Z7ITvF>  
bearer 持票人   aWsKJo>j[#  
beneficiary 受益人   |YGiATD4DG  
bequest 遺產   s[B6%DI/5  
bill 票據   +&N&D"9A  
bill of exchange 匯票   > ^v8
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bill of lading 提單   HsgTHe  
bills discounted 貼現票據   b gc<)=  
bills payable 應付票據   Tx!m6B`Y  
bills receivable 應收票據   <<2b2?aS`  
board of directors 董事會   mQA<t)1  
bonds 債券   ^n45N&91 6  
bonus 紅利   ^Lfn3.M  
book value 賬面價值   2E;%=e  
bookkeeper 簿記員   zs&`:  
bookkeeping 簿記   _g`0td>N  
branch office general ledger 支店往來賬戶   yxP?O@(  
broker 經紀人   >3 .ep},  
brought down 接前   x&fCe{5  
brought forward 接上頁   SQ KY;p  
budget 預算   Ah>krE0t  
by-product 副產品   rDx],O _  
by-product sales 副產品銷售   2#:]%y;\  
capital 股本   ^)IL<S&h  
capital income 資本收益   zl#&Qm4Ot  
capital outlay 資本支出   qM:)daS1w  
capital stock 股本   oJ@PJvmR&a  
capital stock certificate 股票   *T2&$W|_a  
carried down 移後   _TN $c  
carried forward 移下頁   XsN#<"f;i  
cash 現金   MqBATW.pmJ  
cash account 現金賬戶   O Ytus7q<  
cash in bank 存銀行現金   A-wxf91+:  
cash on delivery 交貨收款   _
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cash on hand 庫存現金   pvR& ~g  
cash payment 現金支付   DF
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cash purchase 現購   zT-"kK  
cash sale 現沽   UlN|Oy,  
cashier 出?#123;員   g+/U^JIc4l  
cashiers check 本票   /~rO2]rZ@  
certificate of deposit 存款單折   ^$,kTU'=  
certificate of indebtedness 借據   PRlo"kN  
certified check 保付支票   _>m*`:Wb  
certified public accountant 會計師   4qz{D"M  
charges 費用   OK J%M]<  
charge for remittances 匯水手續費   }7
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charter 營業執照   Mh.eAM8_  
chartered accountant 會計師   h8-tbHgpb  
chattles 動產   e&4wwP"`<  
check 支票   u
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che stub 支票存根   Jo(}#_y?  
closed account 己結清賬戶  
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closing 結算  
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closing entries 結賬紀錄   f
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closing stock 期末存貨   99>yaW  
closing the book 結賬   (l_de)N7  
columnar journal 多欄日記賬   V1>94/
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combination 聯合   zPkPC}f(O  
commission 佣金   _w
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commodity 商品   2b,TkG8K  
common stock 普通股   ,k
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company 公司   .*f4e3  
compensation 賠償   Xl+a@Ggtq  
compound interest 複利   *3 8Y;{ 4  
consignee 承銷人   ;k%sKVP  
consignment 寄銷   r8?Lr-;  
consignor 寄銷人   &8i{'k,l  
consolidated balance sheet 合併資產負債表   RS02>$jo  
consolidated profit and loss account 合併損益表   cH-
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consolidation 合併   FH21 mwV  
construction cost 營建成本   j2qfEvU  
construction revenue 營建收入   vm^# aoDB  
contract 合同   iC+H;s5<  
control account 統制賬戶   1WN93SQ=  
copyright 版權   gpvj'Ri7V  
corporation 公司  
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cost 成本   /)4r2x  
cost accounting 成本會計   3&Rqz9W  
cost of labour 勞工成本   0_pwY=P  
cost of production 生產成本   BvR3Oi@Wc  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   (3r,PS@Qq@  
cost price 成本價格   Du4#\OK  
credit 貸方   {$:13AnK  
credit note 收款通知單   3'e 4{  
creditor 債權人   XRz6Yf(/  
crossed check 橫線支票   m8^2k2  
current account 往來活期賬戶   eSBf;lr=  
current asset 流動資產   =e/4Gs0*  
current liability 流動負債   ^v5hr>m  
current profit and loss 本期損益   be#"517  
debit 借方   ~(]DNXB8I`  
debt 債務   w>Sz^_ h  
debtor 債務人   cS7 !,XC  
deed 契據   ZSt ww{Z
 
deferred assets 遞延資產   Q^w]Nj(e_  
deferred liabilities 遞延負債   }0>/G?2Yp  
delivery 交貨   ;<<IXXKU
 
delivery expense 送貨費   "TJ^Z!  
delivery order 出貨單   =V 7w CW  
demand draft 即期匯票   k ,(:[3J  
demand note 即期票據   {[~,q\M[  
demurrage charge 延期費   v[3sg2.  
deposit 存款   s7} )4.vO  
deposit slip 存款單   3*Jyb Mo"  
depreciation 折舊   W)hby `k  
direct cost 直接成本   b
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direct labour 直接人工   tb\pjLB][  
director 董事   w!7/;VJ3d  
discount 折扣   4O^1gw  
discount on purchase 進貨折扣   Nq6CvDXi  
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