[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。   JT6}m  
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acceptance 承兌   OAf}\  
account 賬戶   P=l 7m*m  
accountant 會計員   _{$<s[S  
accounting 會計   VxtX%McK  
accounting system 會計制度   wV-9T*QrM  
accounts payable 應付賬款   wsB  
accounts receivable 應收賬款   }m&\I  
accumulated profits 累積利益   8.Ufw. 5  
adjusting entry ?#123;整記錄   j8c5_&  
adjustment ?#123;整   ,0{x-S0jX<  
administration expense 管理費用   &hih p"  
advances 預付   3^5h:O aT  
advertising expense 廣告費   !*S,S{T8  
agency 代理   aJ}hlM>  
agent 代理人   d:"7Tw2v+  
agreement 契約   _qk yU)z  
allotments 分配數   I51I(QF=  
allowance 津貼   LXaq  
amalgamation 合併   F}=_" IkZ  
amortization 攤銷   Mfnfp{.)  
amortized cost 應攤成本   ZG-#YF.1  
annuities 年金   f3S 8
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applied cost 已分配成本   6|IJwP^Q_  
applied expense 已分配費用   Swh\^/B8  
applied manufacturing expense 己分配製造費用   cg_ " }]Y1  
apportioned charge 攤派費用   _D$1CaAYo  
appreciation 漲價   6\k~q.U@XI  
article of association 公司章程   S|af?IW  
assessment 課稅   W]XM<# ^^  
assets 資產   >@Pw{Zh$  
attorney fee 律師費   T}
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audit 審計   z?pi/`y8>  
auditor 審計員   e N v\ZR1  
average 平均數   f@[)*([  
average cost 平均成本   ix$ ^1(  
bad debt 壞賬   {{?MO{Mh*  
balance 餘額   6lT< lzT  
balance sheet 資產負債表   |?nYs>K  
bank account 銀行賬戶   rT\~VJ>+i  
bank balance 銀行結存   Y% JE} )  
bank charge 銀行手續費   %|D)U>o{  
bank deposit 銀行存款   }ice*3'3  
bank discount 銀行貼現   ~f"3Wa*\B  
bank draft 銀行匯票   HB`'S7Q  
bank loan 銀行借款   ay|jq"a  
bank overdraft 銀行透支   !& :
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bankers acceptance 銀行承兌   EIfqRRTA  
bankruptcy 破產   @,7r<6E  
bearer 持票人   $2+s3)  
beneficiary 受益人   qM+Ai*q  
bequest 遺產   #!E`%' s]  
bill 票據   }a#T\6rY  
bill of exchange 匯票   y5F"JjQAa  
bill of lading 提單   'HJ+)[0X*  
bills discounted 貼現票據   7r^Cs#b+I  
bills payable 應付票據   )B+R|PZ,  
bills receivable 應收票據   Uk*(C(  
board of directors 董事會   <VSB!:ew  
bonds 債券   DB
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bonus 紅利   4_ypFuS^  
book value 賬面價值   m5&Ht (I%n  
bookkeeper 簿記員   egBk7@Ko  
bookkeeping 簿記   4f~sRu
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branch office general ledger 支店往來賬戶   o .w/?  
broker 經紀人   8#g}ev@|u  
brought down 接前   vq.o ;q /  
brought forward 接上頁   lJN#_V0qW  
budget 預算   {&XTa`C  
by-product 副產品   &@'%0s9g  
by-product sales 副產品銷售   qA\&%n^j]  
capital 股本   _KKux3a  
capital income 資本收益   YtKT3u:x  
capital outlay 資本支出   |vm-(HY!  
capital stock 股本   w\0vP  
capital stock certificate 股票   >2#<tH0  
carried down 移後   xf/ K+  
carried forward 移下頁   \y%"tJ~N{  
cash 現金   )P?Fni}  
cash account 現金賬戶   n1GX`K  
cash in bank 存銀行現金   a'/C)fplL  
cash on delivery 交貨收款   e$P^},0/  
cash on hand 庫存現金   J[r_ag  
cash payment 現金支付   '
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cash purchase 現購   G_5{5Ar  
cash sale 現沽   maHz3:  
cashier 出?#123;員   `xHpL8i$5  
cashiers check 本票   lR7;{zlSf'  
certificate of deposit 存款單折   5'+g[eNyBV  
certificate of indebtedness 借據   qoH:_o8ClO  
certified check 保付支票   9M'"q7Kh  
certified public accountant 會計師   P^=B6>e  
charges 費用   ULu@"  
charge for remittances 匯水手續費   qTRP2rH,L&  
charter 營業執照   Te~jYkCd  
chartered accountant 會計師   );AtFP0Y  
chattles 動產   2bLc57j{`9  
check 支票   pfIK9>i  
che stub 支票存根   ks("( nU  
closed account 己結清賬戶   _Dqi#0#40p  
closing 結算   #<B?+gzFM{  
closing entries 結賬紀錄   37:tu7e~c  
closing stock 期末存貨   h*D -Vo  
closing the book 結賬   g.Qn,l]X/p  
columnar journal 多欄日記賬   Rf8ZH  
combination 聯合   4[gbR
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commission 佣金   &&52ji<3
 
commodity 商品   X]2Ib'(  
common stock 普通股   HJJ)DE7;  
company 公司   3BGcDyYE  
compensation 賠償   o6|- :u5_/  
compound interest 複利   l l*g *zt3  
consignee 承銷人   >T
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consignment 寄銷   #y7MB6-  
consignor 寄銷人   D4(73  
consolidated balance sheet 合併資產負債表   3I)oqS@q'  
consolidated profit and loss account 合併損益表   5wh(Qdib  
consolidation 合併   sx;/xIU|  
construction cost 營建成本   ^`dMjeF  
construction revenue 營建收入   2-qWR<E  
contract 合同   )'g4Ty  
control account 統制賬戶   +h/OQ]`/m  
copyright 版權   0vDvp`ie#4  
corporation 公司   !BrZTo  
cost 成本   1I'}Uh*  
cost accounting 成本會計   *c/|/  
cost of labour 勞工成本   ]e5aHpgR=  
cost of production 生產成本   tC$+;_=+F  
cost of manufacture 製造成本   <_pLmYI  
cost of sales 銷貨成本   9 ;vES^  
cost price 成本價格   SJO*g&duQ  
credit 貸方    -L2 +4
 
credit note 收款通知單   *gGw/jA/  
creditor 債權人   yB*aG  
crossed check 橫線支票  
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current account 往來活期賬戶   --TH6j"  
current asset 流動資產   d^$cx(2$D  
current liability 流動負債   qFDy)4H)  
current profit and loss 本期損益   XPq`;<G  
debit 借方   ~Ni-}p  
debt 債務   KYKF$@ <G  
debtor 債務人   -:L7iOzgD  
deed 契據   !IC .0I`  
deferred assets 遞延資產   QjJlVlp  
deferred liabilities 遞延負債   ho~WD'i  
delivery 交貨   SI%J+Y7  
delivery expense 送貨費   WTt /y\'6  
delivery order 出貨單   _}']h^@Z  
demand draft 即期匯票   V_v+ic^  
demand note 即期票據   {[NQD3=+F  
demurrage charge 延期費   54TWFDmGi  
deposit 存款   R*W1
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deposit slip 存款單   Ue,eEer  
depreciation 折舊   wT;;B=u}G  
direct cost 直接成本   F3Da-6T@  
direct labour 直接人工   XM?c*,=fu  
director 董事   }l]r-  
discount 折扣   T}XJFV  
discount on purchase 進貨折扣   kaEu\@%n  
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