[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。   *y(2B
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acceptance 承兌   k}T~N.0  
account 賬戶   (OG@]|-
 
accountant 會計員   b:O4d<+%  
accounting 會計   %< j=&  
accounting system 會計制度   Q ;k_q3  
accounts payable 應付賬款   82/iVm1  
accounts receivable 應收賬款   (/*-M]>  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   :cynZab  
adjustment ?#123;整   Jb tbW&EH  
administration expense 管理費用   .{x5(bi0S  
advances 預付   wk
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advertising expense 廣告費   Y(A?ib~K  
agency 代理   q0c)pxD%
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agent 代理人   }+=@Ci  
agreement 契約   {?L}qV   
allotments 分配數   \'p7,F{:>5  
allowance 津貼   'M'LJ.,"/  
amalgamation 合併   P2s0H+<  
amortization 攤銷   uPo>?hpq+  
amortized cost 應攤成本   ?5GjH~  
annuities 年金   >XZq=q]E!  
applied cost 已分配成本   Xif`gb6`  
applied expense 已分配費用   HE,wEKp  
applied manufacturing expense 己分配製造費用   d
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apportioned charge 攤派費用   cxv)LOl-  
appreciation 漲價    E;|\?>
 
article of association 公司章程   G:
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assessment 課稅   ovfw_  
assets 資產   e4`KnHsL  
attorney fee 律師費   ix/uV)]k`  
audit 審計   fsmH];"GD  
auditor 審計員   B"B  
average 平均數   VI+Y4T@  
average cost 平均成本   x NC>m&T  
bad debt 壞賬   v0xi(Wu  
balance 餘額   H{$yy)@F  
balance sheet 資產負債表   0WPxzmY  
bank account 銀行賬戶   &a(w0<  
bank balance 銀行結存   ~,guw7F  
bank charge 銀行手續費   02+^rqIx5  
bank deposit 銀行存款   X>B/
DT  
bank discount 銀行貼現   EnUo B<  
bank draft 銀行匯票   *l Tu-  
bank loan 銀行借款   A
P~!YwLW  
bank overdraft 銀行透支   Pb`sn5;  
bankers acceptance 銀行承兌   D2mB4  
bankruptcy 破產   s`TBz8QO$  
bearer 持票人   F3f>pK5  
beneficiary 受益人   |JDJ{;o  
bequest 遺產   v|'N| k l  
bill 票據   >L(F{c:  
bill of exchange 匯票   q
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bill of lading 提單   d+w<y~\ q  
bills discounted 貼現票據   ynd}w G
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bills payable 應付票據   =0-qBodbl  
bills receivable 應收票據   S:j0&*  
board of directors 董事會   ~iSW^mi  
bonds 債券   NR [VGZj  
bonus 紅利   Eg:p_F*lr  
book value 賬面價值   bpILiC  
bookkeeper 簿記員   M]{!Nx  
bookkeeping 簿記    y1saE  
branch office general ledger 支店往來賬戶   zJy{Ry
[Sb  
broker 經紀人   pJ (l=a  
brought down 接前   FSB$D)4z>b  
brought forward 接上頁   'GyPl  
budget 預算   tv{.iM|V c  
by-product 副產品   PLyu1{1"z  
by-product sales 副產品銷售   1W8W/Y=hT  
capital 股本   q8lK6
p\:W  
capital income 資本收益   }:irjeI,  
capital outlay 資本支出   9..k/cH  
capital stock 股本   ,ym;2
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capital stock certificate 股票   %!S  
carried down 移後   +u2Co_FJ&  
carried forward 移下頁   vOS0E^  
cash 現金   4ca-!pI0  
cash account 現金賬戶   _7;^od=C  
cash in bank 存銀行現金   7AiCQWf9  
cash on delivery 交貨收款   +NY4j-O  
cash on hand 庫存現金   L_r &'B  
cash payment 現金支付   f#t ^<`7  
cash purchase 現購   ._3NqE;
 
cash sale 現沽   [:'n+D=T3M  
cashier 出?#123;員   Hn~1x'$  
cashiers check 本票   SMFW]I2T/  
certificate of deposit 存款單折   ?Sqm`)\>4  
certificate of indebtedness 借據   $Da^z[8e  
certified check 保付支票   jJvNN -^  
certified public accountant 會計師   f0s &9H  
charges 費用   t;]egk  
charge for remittances 匯水手續費   z,)sS<t(  
charter 營業執照   E-D5iiF  
chartered accountant 會計師   QFPx4F7(e  
chattles 動產   (n/1:'  
check 支票   w-$w  
che stub 支票存根   m+UdT85 4  
closed account 己結清賬戶   u^9c`  
closing 結算   lo:~~l  
closing entries 結賬紀錄   j1<1D@UO  
closing stock 期末存貨   hl:eF:'hm  
closing the book 結賬   Anv8)J!9u  
columnar journal 多欄日記賬   C":\L>Ax  
combination 聯合   3Y-v1.^j  
commission 佣金    Yn>zR I  
commodity 商品   AF$o>f  
common stock 普通股   p'qH [<s  
company 公司   )mdNvb[*n  
compensation 賠償   "~<~b2Y"5  
compound interest 複利   +df?N  
consignee 承銷人   B6\VxSX4{  
consignment 寄銷   .}N^AO=  
consignor 寄銷人   ]LTc)[5Zj  
consolidated balance sheet 合併資產負債表   0Q>|s_  
consolidated profit and loss account 合併損益表   _vH!0@QFU  
consolidation 合併   c5e\ckqm^  
construction cost 營建成本   L@r.R_*H?s  
construction revenue 營建收入   GuWBl$|+b  
contract 合同   @3c#\jx  
control account 統制賬戶   dA/o4co  
copyright 版權   rj~i an  
corporation 公司   sjgR \`AU  
cost 成本   _kN%6~+U  
cost accounting 成本會計   %}XMhWn{  
cost of labour 勞工成本   ]4mj 1g&C  
cost of production 生產成本   G3+a+=
e  
cost of manufacture 製造成本   zI!R-Nb  
cost of sales 銷貨成本   `YNC_r#tG  
cost price 成本價格   B5HdC%8/}  
credit 貸方   !h>$bm  
credit note 收款通知單   {K4t8T]  
creditor 債權人   2bnIT>(  
crossed check 橫線支票   \)Z
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current account 往來活期賬戶   lMez!qx,=  
current asset 流動資產   MIF[u:&  
current liability 流動負債   ?]D+H%3[$i  
current profit and loss 本期損益   Xh
AcC  
debit 借方   }#*zjMOz  
debt 債務   h<ctW>6v  
debtor 債務人   n "KJB  
deed 契據   h
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deferred assets 遞延資產   oy bzD  
deferred liabilities 遞延負債   up3<=u{>  
delivery 交貨   */dh_P<Yj  
delivery expense 送貨費   vC<kpf!  
delivery order 出貨單   F>kn:I"X)  
demand draft 即期匯票   rqe_zyc&  
demand note 即期票據   5zw23!  
demurrage charge 延期費   W?J*9XQ`  
deposit 存款   TL{pc=eBo  
deposit slip 存款單   UN?T}p- oF  
depreciation 折舊   w^E]N  
direct cost 直接成本   4*XP;`  
direct labour 直接人工   a 8hv.43  
director 董事   zGd*Q5l  
discount 折扣   {R!TUQ5  
discount on purchase 進貨折扣   ilcy/  
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