[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。   49P4b<1  
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acceptance 承兌   $kgVa^  
account 賬戶   /?!u{(h}  
accountant 會計員   C~[,z.FvO  
accounting 會計   [lAp62i5  
accounting system 會計制度    g}i61(  
accounts payable 應付賬款   PH"%kCI:  
accounts receivable 應收賬款   )[ ,A_3E  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   _@g;8CA  
adjustment ?#123;整   @o
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administration expense 管理費用   Bq>m{  
advances 預付   ]9L oZ)  
advertising expense 廣告費   +(*DT9s+  
agency 代理   wzaV;ac4K  
agent 代理人   2:R+tn(F  
agreement 契約   BY*Q_Et  
allotments 分配數   !W0v >p  
allowance 津貼   Al'3?  
amalgamation 合併   >7r!~+B"9'  
amortization 攤銷   CARzO7b\w  
amortized cost 應攤成本   S'14hk<  
annuities 年金   "KlwA.7/  
applied cost 已分配成本   %S
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applied expense 已分配費用   g>sSS8RO  
applied manufacturing expense 己分配製造費用   p'fYULYE  
apportioned charge 攤派費用  
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appreciation 漲價   ] - .aL  
article of association 公司章程   ddo#P%sH'  
assessment 課稅   DMS!a$4  
assets 資產   eQ"E  
attorney fee 律師費   SaCh 7 ^  
audit 審計  
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auditor 審計員   VX/#1StC  
average 平均數   6RM/GM  
average cost 平均成本   U&xUfBDt  
bad debt 壞賬   ~Z
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balance 餘額   3F0 N^) @
 
balance sheet 資產負債表   mTh]PPo
 
bank account 銀行賬戶   <Qq*p  
bank balance 銀行結存   oE~RySX  
bank charge 銀行手續費   !c-*O<Y  
bank deposit 銀行存款   FqifriLN  
bank discount 銀行貼現   b\ PgVBf9  
bank draft 銀行匯票   V:2 7)]q  
bank loan 銀行借款   S$k&vc(0  
bank overdraft 銀行透支   Wf<LR3  
bankers acceptance 銀行承兌   I|J/F}@p  
bankruptcy 破產   OH"XrCX7n  
bearer 持票人   {U1m.30n  
beneficiary 受益人   HqTjl4
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bequest 遺產   W`&hp6Jq  
bill 票據   P&q7|ST%N  
bill of exchange 匯票    9 akH  
bill of lading 提單   m3ff;,  
bills discounted 貼現票據   4sM.C9W  
bills payable 應付票據   RL<c>PY  
bills receivable 應收票據   fQ98(+6  
board of directors 董事會   +O5hH8<&b  
bonds 債券   |%v^W 3  
bonus 紅利   '2 O\_Uz  
book value 賬面價值   *j-aXN/$  
bookkeeper 簿記員   %UM *79  
bookkeeping 簿記   }-fl$j?9E  
branch office general ledger 支店往來賬戶   rs.M]8a2{&  
broker 經紀人    XlJZhc  
brought down 接前   <t,x RBk  
brought forward 接上頁   o14cwb  
budget 預算   akT6^cP^  
by-product 副產品   `lPfb[b  
by-product sales 副產品銷售   Bj~+WwD)QR  
capital 股本   i?~3*#I pD  
capital income 資本收益   xKC[=E>z  
capital outlay 資本支出   z]Ue|%K  
capital stock 股本   \;-|-8Q  
capital stock certificate 股票   ty`DJO=Omj  
carried down 移後   g1o8._f.  
carried forward 移下頁   N&pCx&  
cash 現金   ,(4K4pN  
cash account 現金賬戶   o]:9')5^  
cash in bank 存銀行現金   v}x&?fU `  
cash on delivery 交貨收款   *#Wdc O`-  
cash on hand 庫存現金   ;GhNKPY
 
cash payment 現金支付   R$Q.sE  
cash purchase 現購   "nWw;-V}}  
cash sale 現沽   ]7mt[2Cd  
cashier 出?#123;員   =ruao'A  
cashiers check 本票   ]fD} ^s3G  
certificate of deposit 存款單折   p^_yU_  
certificate of indebtedness 借據   0LKRN|@  
certified check 保付支票   %#}Zy   
certified public accountant 會計師   ^I)N. 5  
charges 費用   Q^(b)>?r;  
charge for remittances 匯水手續費   e]tDy0@  
charter 營業執照   L:
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chartered accountant 會計師   V_:&S2j  
chattles 動產   (~en (  
check 支票   5Dl/aHb  
che stub 支票存根   ;'Nd~:-]  
closed account 己結清賬戶   m9A
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closing 結算   veRm2LSP  
closing entries 結賬紀錄   L^Fy#p
 
closing stock 期末存貨   /SrAW`;"  
closing the book 結賬   9I/N4sou  
columnar journal 多欄日記賬   5^KWCS7@  
combination 聯合   d:{O\   
commission 佣金   _,d~}_$`i  
commodity 商品   "}JZU!?  
common stock 普通股   ,u g@f-T  
company 公司   EyLuO-5  
compensation 賠償   l0hlM#  
compound interest 複利   i@BtM9:  
consignee 承銷人   C/&-l{7  
consignment 寄銷   #!m.!? O  
consignor 寄銷人   W,-g=6,  
consolidated balance sheet 合併資產負債表   M|[oaanY'  
consolidated profit and loss account 合併損益表   f4 Rf?w*  
consolidation 合併   nJLFfXWx  
construction cost 營建成本   -o.:P>/  
construction revenue 營建收入   *~H Sy8s  
contract 合同   i2^>vYCsl  
control account 統制賬戶   V#}kwON  
copyright 版權   1>&]R=  
corporation 公司   gl_^V&c  
cost 成本   27< Enq]  
cost accounting 成本會計   e NafpK  
cost of labour 勞工成本   c7E11 \%&Z  
cost of production 生產成本   :Xd<74Nu  
cost of manufacture 製造成本   TvQo?  
cost of sales 銷貨成本   A_# DJJMm  
cost price 成本價格   2,P^n4~A?w  
credit 貸方   dw7$Vh0y  
credit note 收款通知單   C\/L v.  
creditor 債權人   ]]j uN  
crossed check 橫線支票   63~ E#Dt4  
current account 往來活期賬戶   o7LuKRl   
current asset 流動資產    bnLPlf  
current liability 流動負債   .eP.&  
current profit and loss 本期損益   )@'}\_a3[]  
debit 借方   2Q"K8=s  
debt 債務   .q3/_*  
debtor 債務人   }Ys>(w  
deed 契據   BFJnV.0M!  
deferred assets 遞延資產   lo!+f"7ym\  
deferred liabilities 遞延負債   RlDn0s  
delivery 交貨   M+9gL3W  
delivery expense 送貨費   Ezv Y"T@  
delivery order 出貨單   A6iq[b]  
demand draft 即期匯票   R n* L  
demand note 即期票據   QW~1%`  
demurrage charge 延期費   NS6:yX,/  
deposit 存款   W1FI mlXS  
deposit slip 存款單   @[
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depreciation 折舊   az|N-?u  
direct cost 直接成本   =6|&Jt  
direct labour 直接人工   VgC2+APg  
director 董事   R#8L\1l  
discount 折扣   h.s+) fl\  
discount on purchase 進貨折扣   fLm*1S|%\  
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