[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。   +aRHM H
 
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acceptance 承兌   -
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account 賬戶   w/Wd^+IIn  
accountant 會計員   PfJfa/#pA  
accounting 會計   p i\SRDP  
accounting system 會計制度   Klqte*!  
accounts payable 應付賬款   4,:)%KB"V  
accounts receivable 應收賬款   )4 'yI*  
accumulated profits 累積利益   }1Pv6L(o)  
adjusting entry ?#123;整記錄   >;k~B  
adjustment ?#123;整   !6`&0eY  
administration expense 管理費用   @<44wMp  
advances 預付   q ?m<9`  
advertising expense 廣告費   P@Av/r  
agency 代理   _sI
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agent 代理人   !-q)9K?  
agreement 契約   ux>LciNq  
allotments 分配數   _kQOax{c/  
allowance 津貼   n$ZxN"q <  
amalgamation 合併   fx/If  
amortization 攤銷   ?,
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amortized cost 應攤成本   3y-P-NI~=  
annuities 年金   yeN(_t2.  
applied cost 已分配成本   }~! D]/B  
applied expense 已分配費用   QykHB k  
applied manufacturing expense 己分配製造費用   sW!MVv  
apportioned charge 攤派費用   wKAxUPzm  
appreciation 漲價    A}n7A   
article of association 公司章程   }xytV5a^  
assessment 課稅   "oT]_WHqo  
assets 資產   10$:^  
attorney fee 律師費   wbh^ZMQ  
audit 審計   ;;n=(cM|z  
auditor 審計員   RBOhV/f  
average 平均數   !4mAZF b  
average cost 平均成本   j9 &0/ ~/  
bad debt 壞賬   Hv|(V3
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balance 餘額   _OR[RGy  
balance sheet 資產負債表   (eO_]<wmky  
bank account 銀行賬戶   anFl:=  
bank balance 銀行結存   r8[Ywn<u  
bank charge 銀行手續費   wI2fCq(a0
 
bank deposit 銀行存款   u|\K kk  
bank discount 銀行貼現   i-Ri;E  
bank draft 銀行匯票   a,\GOy(q{  
bank loan 銀行借款   5 OF*PBZ  
bank overdraft 銀行透支   lu V_  
bankers acceptance 銀行承兌   &A
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bankruptcy 破產   cb9@ 0^-  
bearer 持票人   scR+F'M  
beneficiary 受益人   3vF-SgCV  
bequest 遺產   ??XtN.]7  
bill 票據   dsA::jR0P6  
bill of exchange 匯票   -/J2;AkGH  
bill of lading 提單   mW @Z1Plxs  
bills discounted 貼現票據   [`=:uUf3  
bills payable 應付票據   2T}FX4 '  
bills receivable 應收票據   mNr<=Z%b  
board of directors 董事會   a1A3uP  
bonds 債券   *G;D u`;  
bonus 紅利   QlWkK.<Z3_  
book value 賬面價值   "'
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bookkeeper 簿記員   3G-f+HN^E  
bookkeeping 簿記   g<N3 L[
 
branch office general ledger 支店往來賬戶   B~/ejC!  
broker 經紀人   d15E$?ZLH  
brought down 接前   r;OE6}L>  
brought forward 接上頁   |NaEXzo|qY  
budget 預算   \|Ya*8V  
by-product 副產品   Zj2tQ}N  
by-product sales 副產品銷售   !8Q9RnGn  
capital 股本   [:-o;K\.-a  
capital income 資本收益   r
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capital outlay 資本支出   ($:JI3e[;  
capital stock 股本   i+B
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capital stock certificate 股票   )J!=X`b  
carried down 移後   X.<2]V7!  
carried forward 移下頁   qAR}D~t  
cash 現金   K6z-brvw"  
cash account 現金賬戶   0Kenyn4?  
cash in bank 存銀行現金   >rzpYc'~w  
cash on delivery 交貨收款   {t&+abY
 
cash on hand 庫存現金   AJ-~F>gn  
cash payment 現金支付   z}*74lhF  
cash purchase 現購   cy4V*zwp  
cash sale 現沽   vxx7aPjC  
cashier 出?#123;員   >,%7bq=T!  
cashiers check 本票   XW9 [VUW~  
certificate of deposit 存款單折   jRzQ`*KC#  
certificate of indebtedness 借據   0qMf6  
certified check 保付支票   [P"R+$"   
certified public accountant 會計師   J0"<}"  
charges 費用   Z )dz  
charge for remittances 匯水手續費   /-jk_8@a  
charter 營業執照   =8)q-{p3  
chartered accountant 會計師   cE0Kvqe`  
chattles 動產   +{S^A)  
check 支票   p&ml$N9fd  
che stub 支票存根   ~",,&>#[K  
closed account 己結清賬戶   #3act)m  
closing 結算   )x*pkE**c  
closing entries 結賬紀錄   YKs^aQm#  
closing stock 期末存貨   1]j_4M14aA  
closing the book 結賬   Q!dNJQpb  
columnar journal 多欄日記賬   d ;W(Vm6  
combination 聯合   $N1UEvC%Q  
commission 佣金   +A,t9
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commodity 商品   $I-i=:}g  
common stock 普通股   y*Wl(w3  
company 公司   8y, ]>n  
compensation 賠償   sd~T  
compound interest 複利   y*5bF0  
consignee 承銷人   7` f',ZK%  
consignment 寄銷   (j;6}@  
consignor 寄銷人   ?krgZ;Jj  
consolidated balance sheet 合併資產負債表   kGSB6  
consolidated profit and loss account 合併損益表    lj!f\C}d  
consolidation 合併   <e&*Tx<8  
construction cost 營建成本   .\>I -  
construction revenue 營建收入   zWh[U'6  
contract 合同   Fv6<Cz6L  
control account 統制賬戶   ndIU0kq3  
copyright 版權   ]h$,=Qf hD  
corporation 公司   xPi/nWl`|  
cost 成本   icPg<>
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cost accounting 成本會計   gnp\z/'>  
cost of labour 勞工成本   $xf{m9 8  
cost of production 生產成本   s) vHLf4T  
cost of manufacture 製造成本   @gZ<!g/vza  
cost of sales 銷貨成本   HjAQF?;V  
cost price 成本價格   ;9hi2_luV  
credit 貸方   E5<}7Pt  
credit note 收款通知單   $}/ !mXI5  
creditor 債權人   R)w|bpW  
crossed check 橫線支票   Ibd na9z7  
current account 往來活期賬戶   ~D)!zQkD  
current asset 流動資產   ?>W4*8(  
current liability 流動負債   nVC:5ie  
current profit and loss 本期損益   =wW3Tr7~  
debit 借方   I!ykm\<  
debt 債務   THM\-abz  
debtor 債務人   -PSI^%TR#  
deed 契據   bt,^-gt@  
deferred assets 遞延資產   N'nqVYTU  
deferred liabilities 遞延負債   t4H@ZvAH0  
delivery 交貨  
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delivery expense 送貨費   lnFOD+y9  
delivery order 出貨單   -m:i~^ u  
demand draft 即期匯票   0NB6S&lI^k  
demand note 即期票據   ~iZMV ?w  
demurrage charge 延期費   MhNDf[W>  
deposit 存款   cia4!-#  
deposit slip 存款單   E Cx_ [|3{  
depreciation 折舊   o
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direct cost 直接成本   zOpl #%"  
direct labour 直接人工   [9WtoA,k
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director 董事   J2`b: %[  
discount 折扣    l+.E'  
discount on purchase 進貨折扣   ~R]E=/m|  
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