[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。   'F .tOD  
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acceptance 承兌   >Nho`m(  
account 賬戶   s*3p*zf  
accountant 會計員   mI4)+8 SUu  
accounting 會計   Q($.s=&l;  
accounting system 會計制度   P;8D|u^\*  
accounts payable 應付賬款   lFZ}.  
accounts receivable 應收賬款   9)~Ha iVB  
accumulated profits 累積利益   O_~vl m<#  
adjusting entry ?#123;整記錄   tqMOhR  
adjustment ?#123;整   =7l'3z8  
administration expense 管理費用   WU:r:m+ >  
advances 預付   9$iDK$%  
advertising expense 廣告費   4UV6'X)V  
agency 代理   7[/1uI9U8K  
agent 代理人   QE\t}>  
agreement 契約   :}n\ r/i  
allotments 分配數   W]aX}>0  
allowance 津貼   [@4.<4Y  
amalgamation 合併   s0/
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amortization 攤銷   F,)\\$=,  
amortized cost 應攤成本   oBpoZ @[Z  
annuities 年金   +`p@md
2L1  
applied cost 已分配成本   FVo_=O)  
applied expense 已分配費用   W&'[Xj  
applied manufacturing expense 己分配製造費用   H6Dw5vG "l  
apportioned charge 攤派費用   /l.ox.4z#  
appreciation 漲價   pIb m)-  
article of association 公司章程   ch-.+p3  
assessment 課稅   S +mM S  
assets 資產   +m+v1(@  
attorney fee 律師費   xn BL{ []  
audit 審計   c 0/vB  
auditor 審計員   #y2IHO-  
average 平均數   AzlZe\V?)~  
average cost 平均成本   =
VFPZ  
bad debt 壞賬   i p"LoCE  
balance 餘額   'G|M _ e  
balance sheet 資產負債表   P-25]-  
bank account 銀行賬戶   r,FPTf  
bank balance 銀行結存   iQ7S*s+l5O  
bank charge 銀行手續費   d:"#_  
bank deposit 銀行存款  
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bank discount 銀行貼現   wiE'6CM  
bank draft 銀行匯票   %j7HIxZh  
bank loan 銀行借款   !\(j[d#  
bank overdraft 銀行透支   %+F%C=GqI  
bankers acceptance 銀行承兌   %c`P`~sp  
bankruptcy 破產   \YN(rD-  
bearer 持票人   BJ,D1E  
beneficiary 受益人   i7#PYt  
bequest 遺產   $sa5aUg }  
bill 票據   \]7i-[  
bill of exchange 匯票   >dU.ic?19  
bill of lading 提單   ROWrkJI>i  
bills discounted 貼現票據   MjrI0@R  
bills payable 應付票據   {<J(*K*\Jo  
bills receivable 應收票據    |tVWmm^m  
board of directors 董事會   >$ok3- tuU  
bonds 債券   6{8
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bonus 紅利   [)S7 `K;  
book value 賬面價值   rV[/G#V>{  
bookkeeper 簿記員   +.Cx.Nf(  
bookkeeping 簿記   4n9c  
branch office general ledger 支店往來賬戶   A."]6R<  
broker 經紀人   9~Ve}NB#z&  
brought down 接前   g6V>_|  
brought forward 接上頁   V#-\ 4`c  
budget 預算   )/4xR]  
by-product 副產品   H-ewO8@  
by-product sales 副產品銷售   1:Dm,d;  
capital 股本   23|R $s>}i  
capital income 資本收益   'qt+.vd  
capital outlay 資本支出   0[
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capital stock 股本   )o\U4t  
capital stock certificate 股票   Aav|N3  
carried down 移後   L4)  
carried forward 移下頁   M s5L7S  
cash 現金   ;:l>Kac  
cash account 現金賬戶   g$a 5  
cash in bank 存銀行現金   x
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cash on delivery 交貨收款   f0Zn3
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cash on hand 庫存現金   2J0N]`|)  
cash payment 現金支付   H7&bUt/  
cash purchase 現購   zhW.0:9 CR  
cash sale 現沽   (w
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cashier 出?#123;員   J*}Qnl+  
cashiers check 本票   oe,37xa4  
certificate of deposit 存款單折   g]a5%8*{  
certificate of indebtedness 借據   Q/u1$&1  
certified check 保付支票   f;Uf=.#F  
certified public accountant 會計師   XaH%i~}3  
charges 費用   ?jy6%Y#,i  
charge for remittances 匯水手續費   ]%I}hjJ  
charter 營業執照   x}(p\Efx  
chartered accountant 會計師   ~P5;k_&  
chattles 動產   P S [ifC  
check 支票   \ &#pJB BG  
che stub 支票存根   9X%H$>s  
closed account 己結清賬戶   B!iz=+RNC1  
closing 結算   530Z> q  
closing entries 結賬紀錄   hDAxX=FM  
closing stock 期末存貨   V3] Z~@  
closing the book 結賬   IN#
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columnar journal 多欄日記賬   8/oO}SLF  
combination 聯合   b,MzHx=im  
commission 佣金   "T0s7LWp  
commodity 商品   -Uu65m~:{k  
common stock 普通股   fH6mv0  
company 公司   b0n " J`  
compensation 賠償   {T2=bK~  
compound interest 複利   co-dq\P  
consignee 承銷人   xfsf   
consignment 寄銷   $CgR~D2G  
consignor 寄銷人   Bk)*Z/1<x  
consolidated balance sheet 合併資產負債表   ,rZp(moj  
consolidated profit and loss account 合併損益表   )~CnDk}^R  
consolidation 合併   <1xs ya[e  
construction cost 營建成本   ICxj$b  
construction revenue 營建收入   !\RBOdw C  
contract 合同   $lYy`OuC  
control account 統制賬戶   I&lb5'6D  
copyright 版權   hCvK2Xu  
corporation 公司   zFpM\{`[g  
cost 成本   (s?Rbd  
cost accounting 成本會計   /CW 0N@  
cost of labour 勞工成本   {~u#.
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cost of production 生產成本   -Nn@c|fz  
cost of manufacture 製造成本   ?^l{t4  
cost of sales 銷貨成本   `<3xi9  
cost price 成本價格   gZ b+m  
credit 貸方   +T|M U  
credit note 收款通知單   $22_>OsA  
creditor 債權人   R_
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crossed check 橫線支票   C 7e  
current account 往來活期賬戶    IA$)E  
current asset 流動資產   7F !(60xY  
current liability 流動負債   \4qwLM?E^  
current profit and loss 本期損益   % bpVK~z  
debit 借方   P_{jZ}y(  
debt 債務   +?I1Og  
debtor 債務人   R<-u`uXnP  
deed 契據   ML9nfB^z!  
deferred assets 遞延資產   #x^dR-@   
deferred liabilities 遞延負債   C % d  
delivery 交貨   #Y9'n0 AL  
delivery expense 送貨費   %;0l1X  
delivery order 出貨單   hynX5,p;.  
demand draft 即期匯票   8;vpa*  
demand note 即期票據   KOqp@K$  
demurrage charge 延期費   J#OiY  
deposit 存款   =!pfgE  
deposit slip 存款單   )4@La&  
depreciation 折舊   iJH;OV;P  
direct cost 直接成本   p(J,fus  
direct labour 直接人工   ud}B#{6  
director 董事   D;RZE  
discount 折扣   V_.n G;  
discount on purchase 進貨折扣   bm Hl\?  
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