[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。   FZj> N(  
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acceptance 承兌   z77>W}d  
account 賬戶   -R:_o1"  
accountant 會計員   XgHJ Oqt  
accounting 會計   diY7<u#  
accounting system 會計制度   GgG#]a!_f  
accounts payable 應付賬款   pLtw|S'4  
accounts receivable 應收賬款   }}Q R'  
accumulated profits 累積利益   > ]^'h  
adjusting entry ?#123;整記錄   0zB[seyE  
adjustment ?#123;整   WXY'%G  
administration expense 管理費用   ?}4,s7PR  
advances 預付   &~Hed_  
advertising expense 廣告費   u/u(Z&  
agency 代理   q_h (D/g  
agent 代理人   n%7?G=_kj  
agreement 契約   Pa{  
allotments 分配數   src+z#  
allowance 津貼   y]fI7nu&  
amalgamation 合併   fyb;*hgu  
amortization 攤銷   2]]v|Z2M4  
amortized cost 應攤成本   &b
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annuities 年金   1d<Uwb>  
applied cost 已分配成本   4>>=TJ!M  
applied expense 已分配費用   Ct w<-'  
applied manufacturing expense 己分配製造費用   QE\ [EI2  
apportioned charge 攤派費用   =x\`yxsG  
appreciation 漲價   LD}~]  
article of association 公司章程   wc4BSJa,19  
assessment 課稅   :]@c%~~!&  
assets 資產   4}uOut  
attorney fee 律師費   F`QViZ'n>#  
audit 審計   K%? g6j  
auditor 審計員   x1.S+:  
average 平均數   W-n 4wIj"  
average cost 平均成本   <Kv$3y  
bad debt 壞賬   $ItjVc@U  
balance 餘額   6p)AQTh>  
balance sheet 資產負債表   _xp8*2~-  
bank account 銀行賬戶   w31 Ox1>s  
bank balance 銀行結存   0<-E)\:[g  
bank charge 銀行手續費   "+ou!YK+  
bank deposit 銀行存款   Yg^ &4ZF  
bank discount 銀行貼現   Gs,:$Im  
bank draft 銀行匯票   4V')FGB$  
bank loan 銀行借款   :-46
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bank overdraft 銀行透支   tbd=A]B-  
bankers acceptance 銀行承兌   :
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bankruptcy 破產   t~->&Ja   
bearer 持票人   }oRBQP^&K  
beneficiary 受益人   tNi>TkC}`  
bequest 遺產   U%nkPIFm  
bill 票據   rGyAzL]  
bill of exchange 匯票   vA1YyaB  
bill of lading 提單   >%j%Mj@8q|  
bills discounted 貼現票據   ?BnU0R_r]  
bills payable 應付票據   \!-BR0+y;  
bills receivable 應收票據   (jM0YtrD  
board of directors 董事會   CJ :V%|  
bonds 債券   *j%x  
bonus 紅利   `<C<[JP:o  
book value 賬面價值   f~`=I NrU  
bookkeeper 簿記員   mLX/xM/T?/  
bookkeeping 簿記   ;.A}c)b  
branch office general ledger 支店往來賬戶   { qNPhi  
broker 經紀人   +3)r szb72  
brought down 接前   <xOX+D  
brought forward 接上頁   |1U_5w  
budget 預算   zfeT>S+  
by-product 副產品   =:-fK-d  
by-product sales 副產品銷售   ')y2W1  
capital 股本   FE~D:)Xj'?  
capital income 資本收益   5X)
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capital outlay 資本支出   HEF e?
 
capital stock 股本   5?
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capital stock certificate 股票   .-KI,IU
 
carried down 移後   :!%VSem  
carried forward 移下頁   2%W;#oi?  
cash 現金   g^'h4qOa  
cash account 現金賬戶   gxv^=;2C  
cash in bank 存銀行現金   3
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cash on delivery 交貨收款   m@td[^O-  
cash on hand 庫存現金   $C4~v  
cash payment 現金支付   3 jZMXEG)  
cash purchase 現購   y6XOq>  
cash sale 現沽   b(iF0U>&  
cashier 出?#123;員   XcVN{6-z  
cashiers check 本票   VI0wul~M  
certificate of deposit 存款單折   !_S#8"  
certificate of indebtedness 借據   )6OD@<r{  
certified check 保付支票   r ;#"j%z  
certified public accountant 會計師   mptFd  
charges 費用   oP&/>GmXL  
charge for remittances 匯水手續費   D}_.D=)  
charter 營業執照   ^#9385  
chartered accountant 會計師   T8XrmR&?PX  
chattles 動產   V(MYReaPC]  
check 支票   ,i2-  
che stub 支票存根   36"n7  
closed account 己結清賬戶   J2bvHxb Rd  
closing 結算   3g A
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closing entries 結賬紀錄   0a~t  
closing stock 期末存貨   jm}CrqU  
closing the book 結賬   O=B=0  
columnar journal 多欄日記賬   f9.?+.^_  
combination 聯合   -'! J?~  
commission 佣金   sg2;"E@  
commodity 商品   IPQRdBQ  
common stock 普通股   b}[S+G-9W  
company 公司   5 ~Wg=u<6  
compensation 賠償   uzYB`H<  
compound interest 複利   =8AT[.Hh  
consignee 承銷人   tW\yt~q,  
consignment 寄銷   4Uy%wB  
consignor 寄銷人   82r8K|L.<y  
consolidated balance sheet 合併資產負債表   I652Fcj  
consolidated profit and loss account 合併損益表   xye-Z\-t  
consolidation 合併   SyWZOE%p  
construction cost 營建成本   u,^CFws_  
construction revenue 營建收入   cU1o$NRx  
contract 合同   n6/Ous  
control account 統制賬戶   1-2hh)  
copyright 版權   EL 5+pt  
corporation 公司   bZqTT~'T  
cost 成本   AZj&;!}  
cost accounting 成本會計   ]PXM;w  
cost of labour 勞工成本   osW"wh_
  
cost of production 生產成本   -`O{iHfM|P  
cost of manufacture 製造成本   "#Rh\DQ  
cost of sales 銷貨成本   i'IT,jz!  
cost price 成本價格   oaIk1U;g  
credit 貸方   $O"ss>8Se  
credit note 收款通知單   8q2a8I9g  
creditor 債權人   x~5uc$  
crossed check 橫線支票   lx)^
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current account 往來活期賬戶   Iy<>-e"|  
current asset 流動資產   UP
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current liability 流動負債   0SQ!lr  
current profit and loss 本期損益   Q6h+.  
debit 借方   ?uWUs )9  
debt 債務   1"h"(dA  
debtor 債務人   =pH2V^<<#  
deed 契據   R9J!}az'  
deferred assets 遞延資產   $7x2TiAL  
deferred liabilities 遞延負債   iRQ!J1SGcG  
delivery 交貨   l_I)d7  
delivery expense 送貨費   ;%e&6  
delivery order 出貨單   8z=# 0+0  
demand draft 即期匯票   Y|Iq~
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demand note 即期票據   YQMWhC,8hy  
demurrage charge 延期費   N/4E ~^2  
deposit 存款   }EK{UM9y  
deposit slip 存款單   c%H' jB[  
depreciation 折舊   I"Oq< _  
direct cost 直接成本   `TrWtSwv  
direct labour 直接人工   Ge^`f<f  
director 董事   D#;7S'C  
discount 折扣   'eM0i[E+`  
discount on purchase 進貨折扣   HDj6E"  
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