[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。   %B>>J%  
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acceptance 承兌   FYa
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account 賬戶   & @$D(  
accountant 會計員   ]|Iczg-   
accounting 會計   + VhD]!  
accounting system 會計制度   UnTvot6~  
accounts payable 應付賬款   !J}Q%i  
accounts receivable 應收賬款   78'3&,+si  
accumulated profits 累積利益   F{17K$y  
adjusting entry ?#123;整記錄   e>HdJ"S`  
adjustment ?#123;整   2reQd
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administration expense 管理費用   r[nvgzv@  
advances 預付   p^QppM94  
advertising expense 廣告費   Ap(>mUs!i  
agency 代理   $Ehe8,=fj  
agent 代理人   .gwT?O,  
agreement 契約   /n9,XD&)  
allotments 分配數   H3|x  
allowance 津貼   4^w`]m  
amalgamation 合併   KupQtT<  
amortization 攤銷   yMe
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amortized cost 應攤成本   `Yo!sgPO\  
annuities 年金   YLNJ4nE  
applied cost 已分配成本   3AC/;WB9  
applied expense 已分配費用   qAVZ&:#  
applied manufacturing expense 己分配製造費用   pTcN8E&Unz  
apportioned charge 攤派費用   &(X-b"2  
appreciation 漲價   V%w]HIhq  
article of association 公司章程  
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assessment 課稅   Ix+\oq,O  
assets 資產   V53iWWaFe  
attorney fee 律師費   k 3oR:  
audit 審計   X_ J(P?  
auditor 審計員   "xMnD(p  
average 平均數   I#:4H2H6  
average cost 平均成本   }woNI  
bad debt 壞賬   T oK'Pd  
balance 餘額   8CGjI?j  
balance sheet 資產負債表   v?#W/].C+  
bank account 銀行賬戶   ~
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bank balance 銀行結存   OYk/K70l3  
bank charge 銀行手續費   iriF'(1  
bank deposit 銀行存款   ty)~]!tA  
bank discount 銀行貼現   @]:GT rs  
bank draft 銀行匯票   g
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bank loan 銀行借款   r=^?  
bank overdraft 銀行透支   GPU,.s"&(  
bankers acceptance 銀行承兌   ,mvU`>Ry  
bankruptcy 破產   uY$BZEuAZ  
bearer 持票人   2mPU /  
beneficiary 受益人   )p+6yH  
bequest 遺產   $n9Bp'<  
bill 票據   `RLn)a  
bill of exchange 匯票   NR0fxh  
bill of lading 提單   \~@a/J  
bills discounted 貼現票據   &-M}:'
  
bills payable 應付票據   kmF@u@ 5M  
bills receivable 應收票據   L[.RV*sL  
board of directors 董事會   ZE0D=  
bonds 債券   ;=E!xfp5U  
bonus 紅利   }*M>gvPo  
book value 賬面價值   _(J/ $D  
bookkeeper 簿記員   }E](NvCq  
bookkeeping 簿記   Kv>P+I' |r  
branch office general ledger 支店往來賬戶   jun$CY4  
broker 經紀人   .Fn7yTQ%  
brought down 接前   u
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brought forward 接上頁   !6:
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budget 預算   Zdll}n
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by-product 副產品   _|vY)4B4U  
by-product sales 副產品銷售   ;*409P  
capital 股本   V/,F6  
capital income 資本收益   ^+'\ u;\  
capital outlay 資本支出   #u<n .  
capital stock 股本   6-h(305A  
capital stock certificate 股票   H mZ *  
carried down 移後   `
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carried forward 移下頁   _h8|shyP  
cash 現金   <vUhJgN2/  
cash account 現金賬戶   hV7]/z!d  
cash in bank 存銀行現金   "kg;fF|  
cash on delivery 交貨收款   a!Ht81gj  
cash on hand 庫存現金   ^OnZ9?C{R  
cash payment 現金支付   ! 4{T<s;q  
cash purchase 現購   UKBaGX:v  
cash sale 現沽   Ht=h9}x"
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cashier 出?#123;員   LP-_i}Kq  
cashiers check 本票   /#xx,?~xx0  
certificate of deposit 存款單折   55#s/`gd)^  
certificate of indebtedness 借據   Z@{e\
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certified check 保付支票   X4Y!Z/b  
certified public accountant 會計師   x|`o7.  
charges 費用   Rt2<F-gY  
charge for remittances 匯水手續費   "`&1"*  
charter 營業執照   c&a.<e3mL  
chartered accountant 會計師   >,)tRQS  
chattles 動產   N9=1<{Z  
check 支票   W$ag |WV  
che stub 支票存根   1a>TJdoa  
closed account 己結清賬戶   X|Z2"*;b`  
closing 結算   p`2w\P3;)  
closing entries 結賬紀錄   ^L"ENsOs  
closing stock 期末存貨   "-aCF  
closing the book 結賬   <9jN4hV  
columnar journal 多欄日記賬   WX X)_L$2  
combination 聯合   TZYz`l+v  
commission 佣金   $PE{}`#g  
commodity 商品   c6_i~0W56  
common stock 普通股   &yN/AY
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company 公司   iX\]-_D  
compensation 賠償   3C7}
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compound interest 複利   "[t
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consignee 承銷人   
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consignment 寄銷   z)&ZoSXWc  
consignor 寄銷人   JuTIP6 /G  
consolidated balance sheet 合併資產負債表   -J\R}9 lIm  
consolidated profit and loss account 合併損益表   1<TB{}b Z  
consolidation 合併   l6#m
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construction cost 營建成本   
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construction revenue 營建收入   na,i(m?l  
contract 合同   [OK(  
control account 統制賬戶   (D1$&  
copyright 版權   $:D-dUr1  
corporation 公司  
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cost 成本   C|
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cost accounting 成本會計   N^ ;rLrm*  
cost of labour 勞工成本   yhJA{nL=  
cost of production 生產成本   gyf9D]W  
cost of manufacture 製造成本   E\lel4ai  
cost of sales 銷貨成本  
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cost price 成本價格   w9Z,3J6r  
credit 貸方   asd3J  
credit note 收款通知單   ('Doy1L  
creditor 債權人   /_.1f|{B  
crossed check 橫線支票   LZF%bJv  
current account 往來活期賬戶   &2\^S+4  
current asset 流動資產   7ts`uI<E@7  
current liability 流動負債   Kdr7JQYzuz  
current profit and loss 本期損益   *j"u~ NF  
debit 借方   `#x}-A$  
debt 債務   ?&rt)/DV,  
debtor 債務人   >IFqwh7b  
deed 契據   GZCX
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deferred assets 遞延資產   ;r.0=Uo9]  
deferred liabilities 遞延負債   q9iHJ'lMD*  
delivery 交貨   )E>nr Z  
delivery expense 送貨費   F\IJim-Rh  
delivery order 出貨單   R7Z 7o4jg  
demand draft 即期匯票   O\&-3#e  
demand note 即期票據   l`k""f69W  
demurrage charge 延期費   Oi-= Fp  
deposit 存款   $l+DkR+  
deposit slip 存款單   _Z{EO| L  
depreciation 折舊   8k|&&3_[?  
direct cost 直接成本   q- |j =  
direct labour 直接人工   L2<IG)oXU  
director 董事   eb#p-=^KP  
discount 折扣   .b
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discount on purchase 進貨折扣   ,!7\?=G6}v  
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