[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。   n%;qIKnIq\  
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acceptance 承兌   zx"EAF{  
account 賬戶   hU(  
accountant 會計員   &/uakkS  
accounting 會計   qDswFs(
 
accounting system 會計制度   }mp`!7?>O  
accounts payable 應付賬款   E l.eK9L  
accounts receivable 應收賬款   pHVDug3  
accumulated profits 累積利益   7Y~5gn  
adjusting entry ?#123;整記錄   kKbbsB  
adjustment ?#123;整   P[H`]q|  
administration expense 管理費用   xF)
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advances 預付   |af<2(d  
advertising expense 廣告費   ; w%g*S  
agency 代理   GPAC0K^p  
agent 代理人   /Tl ybSC1  
agreement 契約   .6n|hYe  
allotments 分配數   /:A239=+?  
allowance 津貼   Jt8M;Yk  
amalgamation 合併   a&[[@1OY  
amortization 攤銷   }1CO>a<  
amortized cost 應攤成本   ArX*3
 
annuities 年金   i-0AcN./p  
applied cost 已分配成本   .ZQXY%g  
applied expense 已分配費用   4mBM5Tv  
applied manufacturing expense 己分配製造費用   (ce)A,;  
apportioned charge 攤派費用   b,HXD~=  
appreciation 漲價   7je1vNs  
article of association 公司章程   b2F1^]p  
assessment 課稅   Tz&cm=  
assets 資產   D0f7I:i1  
attorney fee 律師費   tvzO)&)$  
audit 審計   )}w-;HX  
auditor 審計員   N]c:8dOj  
average 平均數   *Z"Kvj;>u  
average cost 平均成本   z SsogAx  
bad debt 壞賬   . VI #  
balance 餘額   qy\SOAh  
balance sheet 資產負債表   e!i.u
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bank account 銀行賬戶   NFIFCy!  
bank balance 銀行結存   a3Z()|t>  
bank charge 銀行手續費   )Knsy  
bank deposit 銀行存款   g5Hsz,x  
bank discount 銀行貼現   5hCfi  
bank draft 銀行匯票   ?K}KSJ6_  
bank loan 銀行借款   8^-g yx'  
bank overdraft 銀行透支   A^c5CJ_  
bankers acceptance 銀行承兌   jS/$o?  
bankruptcy 破產   #@5 jOi  
bearer 持票人   mW_A3S5  
beneficiary 受益人   0XIrEwm@%  
bequest 遺產   SR)@'-Wd  
bill 票據   5o(=?dXm4  
bill of exchange 匯票   QQ,w:OjA0  
bill of lading 提單   [iSLn3XXRX  
bills discounted 貼現票據   I#p-P)Q%S  
bills payable 應付票據   H~*[v"  
bills receivable 應收票據   kS7T'[d  
board of directors 董事會    [7)#3  
bonds 債券   qn\>(&  
bonus 紅利   pk=z<
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book value 賬面價值   7xT<|3 I  
bookkeeper 簿記員   DNM~/Oo  
bookkeeping 簿記   0Zl1(;hx@  
branch office general ledger 支店往來賬戶   RzSN,bLR  
broker 經紀人   QaEXk5>e  
brought down 接前   9Bmgz =8  
brought forward 接上頁   !lB,2_  
budget 預算   %^E>~  
by-product 副產品   7 ~ Bo*UM  
by-product sales 副產品銷售   z<P#djx  
capital 股本   b}G +7B  
capital income 資本收益   &9g#Vq%   
capital outlay 資本支出   l}c<eEfOy"  
capital stock 股本   54LCoG/  
capital stock certificate 股票   8|Y^z_C  
carried down 移後   ma*9O |v^  
carried forward 移下頁   ae1fCw3k  
cash 現金   3vs2}IV'  
cash account 現金賬戶   }#u}{  
cash in bank 存銀行現金   +
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cash on delivery 交貨收款   vqxTf)ys  
cash on hand 庫存現金   S"Zs'7dy`  
cash payment 現金支付   TT&!WbA-Hk  
cash purchase 現購   p|bpE F=U  
cash sale 現沽   Ox43(S0~  
cashier 出?#123;員   ,|c_l)  
cashiers check 本票   z?YGE iR/}  
certificate of deposit 存款單折   ->#7_W  
certificate of indebtedness 借據   )I}G:bBa  
certified check 保付支票   #QDV_ziE5  
certified public accountant 會計師   MDCf(LhEH  
charges 費用   {5z?5i ?D  
charge for remittances 匯水手續費   !kKKJ~,;  
charter 營業執照   >y@w-,1he  
chartered accountant 會計師   3WVHI$A9  
chattles 動產  
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check 支票   /4f;Niem  
che stub 支票存根   BW;u?1Xa  
closed account 己結清賬戶   }?^G=IP4(  
closing 結算   j?(QieBH  
closing entries 結賬紀錄   w$!n8Aqs  
closing stock 期末存貨   W2k~N X#@  
closing the book 結賬   mB~&nDU  
columnar journal 多欄日記賬   \3/9lE|gh  
combination 聯合   %"6IAt  
commission 佣金   M@3H]t?  
commodity 商品   *$1)&2i  
common stock 普通股   I|:j~EY  
company 公司   V+q RDQ  
compensation 賠償   ~eP2PG  
compound interest 複利   ?~{xL"  
consignee 承銷人   cG'Wh@  
consignment 寄銷   g s3}rW  
consignor 寄銷人   z=U!D `] v  
consolidated balance sheet 合併資產負債表   Z-?9F`}  
consolidated profit and loss account 合併損益表   )w
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consolidation 合併   {mQJ6 G'ny  
construction cost 營建成本   ]gW J,  
construction revenue 營建收入   A0ToX) |C  
contract 合同   yiq#p"Hs  
control account 統制賬戶   |<0@RCgM  
copyright 版權   Fqv5WoYVf  
corporation 公司   GdU W$.  
cost 成本   JNz0!wi  
cost accounting 成本會計   `dZ|}4[1  
cost of labour 勞工成本   ihVQ,Cth  
cost of production 生產成本   K/-D 5U  
cost of manufacture 製造成本   -Me\nu8(RF  
cost of sales 銷貨成本  
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cost price 成本價格   96avgyc  
credit 貸方   :Eyv==  
credit note 收款通知單   &?nF';&  
creditor 債權人   z"#.o^5  
crossed check 橫線支票   nmGHJb,$  
current account 往來活期賬戶   O~el2  
current asset 流動資產   8E+l;2   
current liability 流動負債   as4NvZ@+r  
current profit and loss 本期損益   @El<"\  
debit 借方   P>-,6a>  
debt 債務   Ev16xL8B  
debtor 債務人   fn
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deed 契據   [Bo$?  
deferred assets 遞延資產   jxaoQeac  
deferred liabilities 遞延負債   3#[I_
 
delivery 交貨   z sPuLn9G  
delivery expense 送貨費   t,,^ ^ll  
delivery order 出貨單   mtHz 6+  
demand draft 即期匯票   ~~,<+X:  
demand note 即期票據   $NHWg(/R@  
demurrage charge 延期費   G m! ]   
deposit 存款   ltR^IiA}  
deposit slip 存款單   h :R)KM  
depreciation 折舊   FF/R_xnx  
direct cost 直接成本    /GUuu  
direct labour 直接人工   (xed(uFEK  
director 董事   _4$DnQ6&  
discount 折扣   2\de|'  
discount on purchase 進貨折扣   KT71%? P  
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