[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。    vbol70  
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acceptance 承兌   Muhq,>!U  
account 賬戶   sg=mkkD!g  
accountant 會計員   \I3={ii0  
accounting 會計   9lT6fW`v1Q  
accounting system 會計制度   ;JNI$DR  
accounts payable 應付賬款   X?B9Z8  
accounts receivable 應收賬款   |G!PG6%1  
accumulated profits 累積利益   {{3n">s}:  
adjusting entry ?#123;整記錄   GQU9UXe  
adjustment ?#123;整   HOEjLwH  
administration expense 管理費用   zAr@vBfC%  
advances 預付   {e>E4 (  
advertising expense 廣告費   #5Zf6w  
agency 代理   GpW
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agent 代理人   |l*#pN&L  
agreement 契約   X?Rn P3t~  
allotments 分配數   uTSTBI4t  
allowance 津貼   y)5U*\b  
amalgamation 合併   @A-*XJNS":  
amortization 攤銷   q;XO1Se  
amortized cost 應攤成本   aa:97w~s0  
annuities 年金   d|nJp-%V  
applied cost 已分配成本   !W^b:qjJ  
applied expense 已分配費用   5>o<!0g  
applied manufacturing expense 己分配製造費用   "cK@Yo  
apportioned charge 攤派費用   gEejLyOag  
appreciation 漲價   Q%x |  
article of association 公司章程   dWg09sx  
assessment 課稅   . q=sC?D  
assets 資產   ] i}3
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attorney fee 律師費   01UEd8  
audit 審計   *2$I, ~(P  
auditor 審計員   )$h<9
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average 平均數   W~TT`%[  
average cost 平均成本  
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bad debt 壞賬   $#bgt   
balance 餘額  
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balance sheet 資產負債表   > @Ux8#  
bank account 銀行賬戶   G^Z SQ!  
bank balance 銀行結存   ";I|\ T  
bank charge 銀行手續費   L(a){<c  
bank deposit 銀行存款   #i#4h<R  
bank discount 銀行貼現   L_3undy,  
bank draft 銀行匯票   4h|48</  
bank loan 銀行借款   |_=o0 lf  
bank overdraft 銀行透支   B
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bankers acceptance 銀行承兌   _N.N?>
  
bankruptcy 破產   T8ga) BA  
bearer 持票人   }~Am{Er<l  
beneficiary 受益人   HJ&|&tT  
bequest 遺產   Cg~GlZk}  
bill 票據   Anpx%NVo  
bill of exchange 匯票   B/*`u  
bill of lading 提單   :HDl-8]Lw  
bills discounted 貼現票據   {AJcYZV  
bills payable 應付票據   pH?tr  
bills receivable 應收票據   Bf&,ACOf  
board of directors 董事會   l'_P]@*  
bonds 債券   YQB.3  
bonus 紅利   }RGp)OFY&  
book value 賬面價值   rA/jNX@S  
bookkeeper 簿記員   _x.!, g{  
bookkeeping 簿記   ur'a{BI2R  
branch office general ledger 支店往來賬戶   LX4*3c|i,  
broker 經紀人   p4\r`  
brought down 接前   (s
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brought forward 接上頁   '?q \mi  
budget 預算   {=(GY@yU/  
by-product 副產品   Vb=Oz  
by-product sales 副產品銷售   ZfzUvN&!  
capital 股本   :{iS0qJ  
capital income 資本收益   X[ERlw1q4Q  
capital outlay 資本支出   NH?q/4=I0W  
capital stock 股本   4X0k1Fw)Y  
capital stock certificate 股票   w8|38m  
carried down 移後   rt\i@}  
carried forward 移下頁   MEOVw[hO  
cash 現金   REyk,s2"6  
cash account 現金賬戶   +Om(&\c(6  
cash in bank 存銀行現金   '.n0[2>  
cash on delivery 交貨收款   bt=%DMTn  
cash on hand 庫存現金   QEl:>HG  
cash payment 現金支付   dS7?[[pg9  
cash purchase 現購   xt! DS0|*Y  
cash sale 現沽   ] ~;x$Z)  
cashier 出?#123;員   %U q
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cashiers check 本票   mL!)(B b  
certificate of deposit 存款單折   ;QT.|.t6  
certificate of indebtedness 借據   29]T:I1d[  
certified check 保付支票   oW:p6d  
certified public accountant 會計師   d

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charges 費用   UjNe0jt%s  
charge for remittances 匯水手續費   vT*z3  
charter 營業執照   8pc=Oor2Tv  
chartered accountant 會計師   ;&|MNN^  
chattles 動產   :G&tM   
check 支票   95.m^~5  
che stub 支票存根   G(LGa2;Zg  
closed account 己結清賬戶   g\ r%A  
closing 結算   Mlr\#BO"9  
closing entries 結賬紀錄   j@jaFsX|  
closing stock 期末存貨   9v=fE2`-  
closing the book 結賬   :i
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columnar journal 多欄日記賬   JXG%Cx!2}  
combination 聯合   | hsg=LX  
commission 佣金   $wL zaZL|  
commodity 商品   #nQ
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common stock 普通股   3h:"-{MW.  
company 公司   d!+
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compensation 賠償   6,nws5dh  
compound interest 複利   N5>ioJj  
consignee 承銷人   &5]&6TD6  
consignment 寄銷   #0K122oY  
consignor 寄銷人   ))y`q@  
consolidated balance sheet 合併資產負債表   +!dW Q=W  
consolidated profit and loss account 合併損益表   
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consolidation 合併   .>4Zt'gCt  
construction cost 營建成本   [If%+mH
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construction revenue 營建收入   oPSucz&s  
contract 合同   "~ 1:7{k  
control account 統制賬戶   D6cqON0a.  
copyright 版權   EbEQ@6t  
corporation 公司   rkdf htpI  
cost 成本   Gqe?CM  
cost accounting 成本會計   c{YBCWA  
cost of labour 勞工成本   |"4+~z%/9!  
cost of production 生產成本   ,BG aJ|k  
cost of manufacture 製造成本   X?m"86L  
cost of sales 銷貨成本   xcBV,[E{  
cost price 成本價格   :~K c"Pg  
credit 貸方   [)K?e!c8  
credit note 收款通知單  
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creditor 債權人   tOn 6  
crossed check 橫線支票   [PVem  
current account 往來活期賬戶   [1pWg^  
current asset 流動資產   b
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current liability 流動負債   }$6;g-|HX  
current profit and loss 本期損益   |y,%dFN Lf  
debit 借方   $)UMRG  
debt 債務   YVcFC l  
debtor 債務人  
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deed 契據   L>4!@L5)  
deferred assets 遞延資產   N~c Y~a  
deferred liabilities 遞延負債   iUNlNl ?  
delivery 交貨   L '=m
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delivery expense 送貨費   ]: V R3e"H  
delivery order 出貨單   in>Os@e#  
demand draft 即期匯票   r]GG9si  
demand note 即期票據   rA<>k/a  
demurrage charge 延期費   j2@19YXe@  
deposit 存款   ]yc&ffe%  
deposit slip 存款單   ,;RAPT4  
depreciation 折舊   HF(pC7/a:  
direct cost 直接成本   %}T' 3  
direct labour 直接人工   "x;|li3;  
director 董事   ccUI\!TD{/  
discount 折扣   8GGC)2  
discount on purchase 進貨折扣   oqLM-=0<}  
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