[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。   h {.x:pPXy  
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acceptance 承兌   LR% P\~  
account 賬戶   3}x6IM2  
accountant 會計員   sHm:G_  
accounting 會計   T&u25"QOf  
accounting system 會計制度   GK[[e~#u  
accounts payable 應付賬款   TSKR~3D#  
accounts receivable 應收賬款   m?O"LGBB=  
accumulated profits 累積利益   x>
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adjusting entry ?#123;整記錄   =g<Yi2  
adjustment ?#123;整   ^^kL.C Ym  
administration expense 管理費用   9YVr9BM'K  
advances 預付   =0_((eXwf  
advertising expense 廣告費   uE^5o\To  
agency 代理   Hr!%L*h?  
agent 代理人   '$y.`/$  
agreement 契約   XBN,{  
allotments 分配數   A}MF>.!}C  
allowance 津貼   9ve)+Lk  
amalgamation 合併   4ad -'  
amortization 攤銷   'tMS5d)4:  
amortized cost 應攤成本   pL`)^BJ  
annuities 年金   -MuKeCgi  
applied cost 已分配成本   gbu@&  
applied expense 已分配費用   *#c^.4$'  
applied manufacturing expense 己分配製造費用   Vh8RVFi;c  
apportioned charge 攤派費用   x_ OZdI  
appreciation 漲價   )mE67{YJh~  
article of association 公司章程   0s%]%2ON  
assessment 課稅   O+PRP"$g"  
assets 資產   A1
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attorney fee 律師費   jOU1F 1  
audit 審計   $##
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auditor 審計員   "J*LR  
average 平均數   >IEc
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average cost 平均成本   != u S  
bad debt 壞賬   LT6VZ, S  
balance 餘額   #r;uM+   
balance sheet 資產負債表   Qvm[2mb  
bank account 銀行賬戶   p^U#1c  
bank balance 銀行結存   ],w+4;+  
bank charge 銀行手續費   7U`8W\-  
bank deposit 銀行存款   %lqrq<Xn  
bank discount 銀行貼現   BTa#}LBZ+  
bank draft 銀行匯票   -A)/CFIZ  
bank loan 銀行借款   4<y|SI!  
bank overdraft 銀行透支   &d i=alvv1  
bankers acceptance 銀行承兌   }(v <f*7=n  
bankruptcy 破產   [K#pU:lTH  
bearer 持票人   XDAwE  
beneficiary 受益人   SS"Z>talw  
bequest 遺產   _{48s8V  
bill 票據   mFJb9,  
bill of exchange 匯票   \!!1o+#1j  
bill of lading 提單   A\T9>z^k  
bills discounted 貼現票據   ^9 {r2d&c  
bills payable 應付票據   Qm2(Z8Gh  
bills receivable 應收票據   [eZ'h8  
board of directors 董事會   y>
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bonds 債券   A
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bonus 紅利   axL
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book value 賬面價值   T[]kun  
bookkeeper 簿記員   &E$:^a4d  
bookkeeping 簿記   *D;VZs0O  
branch office general ledger 支店往來賬戶   /<it2=  
broker 經紀人   VIg=|Oe),  
brought down 接前   <G#z;]N  
brought forward 接上頁   F>c
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budget 預算   5HMDu
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by-product 副產品   ~R\U1XXyUY  
by-product sales 副產品銷售   8b:\@]g$  
capital 股本   q.69<Rs  
capital income 資本收益   bZi;
jl  
capital outlay 資本支出   jS'hs>Ot  
capital stock 股本   0/0rWqg /  
capital stock certificate 股票   [nG[@)G~0M  
carried down 移後   ]WZi+  
carried forward 移下頁   2Wq/_:  
cash 現金   v m)
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cash account 現金賬戶   [Se0+\,&  
cash in bank 存銀行現金   uc-Go 6W  
cash on delivery 交貨收款   "i/3m'<2  
cash on hand 庫存現金   QE%|8UFY  
cash payment 現金支付   <n|.Z-gF\  
cash purchase 現購   >? ({  
cash sale 現沽   u@$pOLI
 
cashier 出?#123;員   qD/FxR-!  
cashiers check 本票   8WRxM%gsH  
certificate of deposit 存款單折   Ehf3L |9  
certificate of indebtedness 借據   SWM6+i p  
certified check 保付支票   1PdxoRa4=  
certified public accountant 會計師   jj*e.t:F  
charges 費用   TLiA>`r=  
charge for remittances 匯水手續費   m=p<.%a  
charter 營業執照   1$adX  
chartered accountant 會計師   {qkd63X  
chattles 動產   {uuvgFC  
check 支票   }%I)bU  
che stub 支票存根   V;SXa|,  
closed account 己結清賬戶   d*TpHLm  
closing 結算   W_z?t;  
closing entries 結賬紀錄   gw`}eA$  
closing stock 期末存貨   9dXtugp|  
closing the book 結賬   t(F] -[  
columnar journal 多欄日記賬   w =S7zzL)  
combination 聯合  
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commission 佣金   yNu%D$6u7  
commodity 商品   $>mTPNF  
common stock 普通股   !%_H1jk  
company 公司   hr] :bR  
compensation 賠償   ; 
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compound interest 複利   a,U@ !}K  
consignee 承銷人   8{Id+Q>Vo,  
consignment 寄銷   Q&Ox\*sMK  
consignor 寄銷人   @YfCS8 eH  
consolidated balance sheet 合併資產負債表   ooPH [p  
consolidated profit and loss account 合併損益表   I+^B]@"  
consolidation 合併   <r{ )*]#l  
construction cost 營建成本   ET7(n0*P}]  
construction revenue 營建收入   c(<,qWH  
contract 合同   C4ut!I #  
control account 統制賬戶   q$=EUB"C  
copyright 版權   h.W;Dmf6]  
corporation 公司   JV#)?/a$z  
cost 成本   (~>L \]!  
cost accounting 成本會計   fjAJys)Q  
cost of labour 勞工成本   ceu}Lp^%/  
cost of production 生產成本   ?>p<!:E!r  
cost of manufacture 製造成本   @#%rTKD9F  
cost of sales 銷貨成本   = ?hx+-'  
cost price 成本價格   kFG>Km(y}  
credit 貸方   *0,?QS-a  
credit note 收款通知單   buhn~ c  
creditor 債權人   Q(2X$7iRq  
crossed check 橫線支票   =*YK6  
current account 往來活期賬戶   6*,8 H&  
current asset 流動資產   >Rbgg1^]5  
current liability 流動負債   0Up@+R
2  
current profit and loss 本期損益   @lP<Mq~]  
debit 借方   ?wR;"  
debt 債務   Pb| 'f(  
debtor 債務人   'sL>U$(  
deed 契據   rwlV\BU
  
deferred assets 遞延資產   xwj%
X%2  
deferred liabilities 遞延負債   nJ|8#U7  
delivery 交貨   2b]'KiX  
delivery expense 送貨費   :I5]|pt  
delivery order 出貨單   o2 5kFD  
demand draft 即期匯票   ^#R-_I  
demand note 即期票據   }V3p <  
demurrage charge 延期費   O\ T  
deposit 存款   b-
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deposit slip 存款單   WRJ+l_81  
depreciation 折舊   nzTzc5 w  
direct cost 直接成本   rSD!u0c[  
direct labour 直接人工   b\%=mN
 
director 董事   g]V}azLr  
discount 折扣   $;_'5`xs  
discount on purchase 進貨折扣   'r%`(Z{~  
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