[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.
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acceptance 承兌   p 3_Q  
account 賬戶   5Y,e}+I>  
accountant 會計員   <~Y4JMr"  
accounting 會計   MWB uMF  
accounting system 會計制度   ~XZ1,2jA/  
accounts payable 應付賬款   ~ R*6w($  
accounts receivable 應收賬款   Y@r#:BH )  
accumulated profits 累積利益   DD-DY&2R  
adjusting entry ?#123;整記錄   (JM4W "7'  
adjustment ?#123;整   APLu?wy7s5  
administration expense 管理費用   =a {Z7W  
advances 預付   .z{7 rH  
advertising expense 廣告費   lv\2vRYw-  
agency 代理   Aa1 |{^$:L  
agent 代理人   Ik}*7D  
agreement 契約   -J[D:P.Z  
allotments 分配數   Y&j6;2-Z  
allowance 津貼  
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amalgamation 合併   o?%x!m>  
amortization 攤銷   fB:M'A'  
amortized cost 應攤成本   .KB*u*h  
annuities 年金   =L
T({8  
applied cost 已分配成本   ~q1 s4^J  
applied expense 已分配費用   0CDTj,eK  
applied manufacturing expense 己分配製造費用   FF/MTd}6qG  
apportioned charge 攤派費用   r[?rwc^  
appreciation 漲價   >"Hj=?  
article of association 公司章程   DL~LSh  
assessment 課稅   n@%'Nbc>b  
assets 資產   / _cOg? o  
attorney fee 律師費   0<s)xaN>Y  
audit 審計   =W4cWG?+  
auditor 審計員   AOfQqGf
 
average 平均數   Lc.7:r  
average cost 平均成本   `V?{  
bad debt 壞賬   pa\]@;P1  
balance 餘額   _WSJg1  
balance sheet 資產負債表   =_wgKXBFa  
bank account 銀行賬戶   vw(};)8  
bank balance 銀行結存   leD?yyjw7  
bank charge 銀行手續費   IBuuZ.=j2h  
bank deposit 銀行存款   [X QNgSy?z  
bank discount 銀行貼現   *3k~%RM%?  
bank draft 銀行匯票   :7`,dyIqT  
bank loan 銀行借款   "Srp/g ]a  
bank overdraft 銀行透支   `n%~#TJ  
bankers acceptance 銀行承兌   W5x]bl#  
bankruptcy 破產   T&S< 0  
bearer 持票人   od|pI5St  
beneficiary 受益人   O{dx+f  
bequest 遺產   {<]abO  
bill 票據   B;-oa;m:E=  
bill of exchange 匯票   \{&55>  
bill of lading 提單   #A))#sT'R  
bills discounted 貼現票據   *in_Zt3  
bills payable 應付票據   vx ,yz+yP  
bills receivable 應收票據   C )PN  
board of directors 董事會   @ J"1!`  
bonds 債券   Tru`1/ 7I  
bonus 紅利   6-JnT_  
book value 賬面價值   q&N&n%rbm  
bookkeeper 簿記員   4s"HO/  
bookkeeping 簿記   QHQj6]
 
branch office general ledger 支店往來賬戶   g=%W"v  
broker 經紀人   77 `/YE#M  
brought down 接前   Ft |a /e  
brought forward 接上頁   kO5KZ;+N-  
budget 預算   zMG4oRPP  
by-product 副產品   8=SNLO  
by-product sales 副產品銷售   D!-zQ`^   
capital 股本   =X1$K_cN  
capital income 資本收益   7'o?'He-.2  
capital outlay 資本支出   a{8GT2h`4  
capital stock 股本   I|PiZ1]2Y  
capital stock certificate 股票   i'57 |;?  
carried down 移後   !sLn;1l  
carried forward 移下頁  
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cash 現金   6[CX[=P30  
cash account 現金賬戶   Te.hXCFD  
cash in bank 存銀行現金   ~f@;.  
cash on delivery 交貨收款   7O{\^Jz1  
cash on hand 庫存現金   `Yut1N  
cash payment 現金支付   xCQ<G{;C  
cash purchase 現購   B]hZ4.B1  
cash sale 現沽   Qvq BT  
cashier 出?#123;員   Jsw<,uTD  
cashiers check 本票   _I-0[w  
certificate of deposit 存款單折   *$s)p>  
certificate of indebtedness 借據   :2?'mKa7  
certified check 保付支票   G%6wk=IH  
certified public accountant 會計師   i&l$G55F  
charges 費用   g\^(>Ouc  
charge for remittances 匯水手續費   !",@,$  
charter 營業執照   ^ ]B&7\w"t  
chartered accountant 會計師   0 @,
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chattles 動產   ^*0;Z<_  
check 支票   aE;!mod  
che stub 支票存根   [oYe/<3  
closed account 己結清賬戶   M'g4alS  
closing 結算   |{_%YM($  
closing entries 結賬紀錄   ?hwQY}  
closing stock 期末存貨   JD'/m hN0  
closing the book 結賬   c#rbyx?5  
columnar journal 多欄日記賬   6\]-J*e>  
combination 聯合   8C  YJR/  
commission 佣金   GRs;-Jt  
commodity 商品   0W>O,%z&P#  
common stock 普通股   GY4yZa  
company 公司   fZGKVxo"  
compensation 賠償   YV2^eGr.  
compound interest 複利   2/bck)p=  
consignee 承銷人   omY?`(=  
consignment 寄銷   HP gMVp'  
consignor 寄銷人   vWgh?h/ot  
consolidated balance sheet 合併資產負債表   nbYaYL?&  
consolidated profit and loss account 合併損益表   Y /wvn8~C  
consolidation 合併   R8?A%yxf  
construction cost 營建成本   A#p@`|H#B  
construction revenue 營建收入   co*5NM^  
contract 合同   9\"
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control account 統制賬戶   'fgDe  
copyright 版權   ^yb_aCw  
corporation 公司   X~R qv5@-  
cost 成本   "=RB #  
cost accounting 成本會計   l@GpV
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cost of labour 勞工成本   RJ-CWt [LG  
cost of production 生產成本   PzF)Vg  
cost of manufacture 製造成本   @hv9=v+  
cost of sales 銷貨成本   k20H|@g2  
cost price 成本價格   pjoI};  
credit 貸方   wbpxJtJB  
credit note 收款通知單   J^?O] |  
creditor 債權人   mki=.l$O  
crossed check 橫線支票   7>4t{aRf_8  
current account 往來活期賬戶   ?e ~*,6  
current asset 流動資產   Uligr_c?  
current liability 流動負債   YvU#)M_h  
current profit and loss 本期損益   LZ@^ A]U  
debit 借方   x~mXtqg  
debt 債務   [F>zM  
debtor 債務人   weDv[b5i  
deed 契據   F )tNA?p)  
deferred assets 遞延資產   vdo[qk\C  
deferred liabilities 遞延負債   ]:f1r8<3p  
delivery 交貨   G9gvOEI/  
delivery expense 送貨費   !cq4+0{O;&  
delivery order 出貨單   a@X'oV`(2b  
demand draft 即期匯票   6suc0  
demand note 即期票據   ,iHt*SZ,*  
demurrage charge 延期費   `W/6xm(X5;  
deposit 存款   '|+_~ZO*d  
deposit slip 存款單   'z\F-Ttq  
depreciation 折舊   4C2 Dwj  
direct cost 直接成本   O8lOr(|l  
direct labour 直接人工   7eO8cPy
 
director 董事   y3xP~]n  
discount 折扣   1"k +K~:  
discount on purchase 進貨折扣   E8503  
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