[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。   W4P\HM>2  
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acceptance 承兌   fY=:geB  
account 賬戶   !w/fwOo  
accountant 會計員   >ZgV8X:  
accounting 會計   -~J5aG[@~>  
accounting system 會計制度   rR{KnM  
accounts payable 應付賬款   8qfXc ^ 6  
accounts receivable 應收賬款   qOQ8a:]?  
accumulated profits 累積利益   =%I;
Y& K  
adjusting entry ?#123;整記錄   yZoJD{'?Sw  
adjustment ?#123;整   gCRPaF6  
administration expense 管理費用   Hd-g|'^K  
advances 預付   /Wl8Jf7'  
advertising expense 廣告費   w4Hq|N1-Y  
agency 代理   Zf??/+[  
agent 代理人   [ gR,nJH.  
agreement 契約   LV$Ko_9eA  
allotments 分配數   64"DT3:  
allowance 津貼   #Rs5W  
amalgamation 合併   QAl4w)F  
amortization 攤銷   nHF~a?|FT  
amortized cost 應攤成本   e6 <9`Xg  
annuities 年金   F]N?_ bo  
applied cost 已分配成本   :1"k`AG  
applied expense 已分配費用   V+U89j1g  
applied manufacturing expense 己分配製造費用   uB6Mjdp6  
apportioned charge 攤派費用   ;jPiD`Kyv  
appreciation 漲價   y^Q);siSy  
article of association 公司章程   &VCg`r-{~  
assessment 課稅   _T805<aUW\  
assets 資產   <wd;W;B  
attorney fee 律師費   E 8$S0u;`  
audit 審計   Ut/%+r"s  
auditor 審計員   y La E]  
average 平均數   z'O+B}  
average cost 平均成本   m' |wlI[lq  
bad debt 壞賬   `q |
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balance 餘額   d}|z+D  
balance sheet 資產負債表   4}*.0'Hz  
bank account 銀行賬戶   @1bl<27  
bank balance 銀行結存   =jxy4`oF  
bank charge 銀行手續費   )3f\H  
bank deposit 銀行存款   1BP/,d |+  
bank discount 銀行貼現   U ){4W0  
bank draft 銀行匯票   f1U8 b*F<  
bank loan 銀行借款   {+Wknm%  
bank overdraft 銀行透支   LU@1Gol  
bankers acceptance 銀行承兌   M*Q}^<E*  
bankruptcy 破產   a>d`g
 
bearer 持票人   Vvfd?G"  
beneficiary 受益人   GlC(uhCpV  
bequest 遺產   mxpw4  
bill 票據   ~oK0k_{~  
bill of exchange 匯票   G-:7,9  
bill of lading 提單   )>"K y  
bills discounted 貼現票據   JnqP`kYbTE  
bills payable 應付票據   ;"RyHow  
bills receivable 應收票據   'w<^4/L Q  
board of directors 董事會   kaI ns  
bonds 債券   UV{})T*s  
bonus 紅利   cBOt=vg,5  
book value 賬面價值   0;OZ|;Z  
bookkeeper 簿記員   c@nh>G:y{&  
bookkeeping 簿記   q]Xu #:X  
branch office general ledger 支店往來賬戶   WyM2h  
broker 經紀人   F~OQ'59!Pf  
brought down 接前   ]F;1l3I-  
brought forward 接上頁   T#I}w\XlhP  
budget 預算   zF? 6"  
by-product 副產品   nKEw$~F  
by-product sales 副產品銷售   w?M"`O(  
capital 股本   497l2}0  
capital income 資本收益   U17=/E  
capital outlay 資本支出   j+gh*\:q  
capital stock 股本   $ )2zz>4  
capital stock certificate 股票   kK:Wr&X0H  
carried down 移後   :2wT)wz  
carried forward 移下頁   ![]6| G&  
cash 現金   $GhL-sqm  
cash account 現金賬戶   *&+zI$u (  
cash in bank 存銀行現金   K ilN`? EJ  
cash on delivery 交貨收款   +Ll29Buy i  
cash on hand 庫存現金   +;oR_]l  
cash payment 現金支付   )!G
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cash purchase 現購   ?zVE7;r4U  
cash sale 現沽   ,KPrUM}  
cashier 出?#123;員   _t4(H))]vG  
cashiers check 本票   *;F<Q!i&v  
certificate of deposit 存款單折   D+q z`  
certificate of indebtedness 借據   CU*;>h1~u  
certified check 保付支票   r5$!41   
certified public accountant 會計師   MFWkJbZV  
charges 費用   x[+bLlb  
charge for remittances 匯水手續費   ^6Yt2Bhs  
charter 營業執照   J?
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chartered accountant 會計師   (VHPcoL  
chattles 動產   )}_}D+2  
check 支票   Li 9$N"2  
che stub 支票存根   &#.>-D{  
closed account 己結清賬戶   t9lf=+%s  
closing 結算   N{M25ucAHl  
closing entries 結賬紀錄   iVmy|ewd  
closing stock 期末存貨   W58%Zz4a  
closing the book 結賬   OW!
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columnar journal 多欄日記賬   EyBTja(4  
combination 聯合   'b
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commission 佣金   L(1}
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commodity 商品   K,*z8@  
common stock 普通股   REsw=P!b  
company 公司   T+%P+  
compensation 賠償   N+ pCC  
compound interest 複利   tk:G6Bkid  
consignee 承銷人   #60gjHYaV  
consignment 寄銷   ztp2 j%'  
consignor 寄銷人   ^L.'At  
consolidated balance sheet 合併資產負債表   $ma@z0%8}  
consolidated profit and loss account 合併損益表   Q0ba;KPm  
consolidation 合併   ZcTjOy?  
construction cost 營建成本   Qz$nWsD  
construction revenue 營建收入   >S{8sN
 
contract 合同   WU,b<PU &  
control account 統制賬戶   _[wG-W/9R  
copyright 版權   W!+=`[Ff  
corporation 公司   w:R#F( 'B  
cost 成本   n5tsaU;  
cost accounting 成本會計   ~Ra8(Koc D  
cost of labour 勞工成本   :$P1ps3B  
cost of production 生產成本   ^E+fmY2a  
cost of manufacture 製造成本   w2lO[o~x}  
cost of sales 銷貨成本   GsiKL4|mj  
cost price 成本價格   'UuHyC2Ha3  
credit 貸方   3Lv5>[MnN  
credit note 收款通知單   H"?Ndl:  
creditor 債權人   tv: mjS  
crossed check 橫線支票   }` <DKO/  
current account 往來活期賬戶   3`NSSS  
current asset 流動資產   T&Z
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current liability 流動負債   <l eE.hhf.  
current profit and loss 本期損益   )gAqWbkB  
debit 借方   0c,!<\B  
debt 債務   y,q n9  
debtor 債務人   f*p=
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deed 契據   [N"=rY4G  
deferred assets 遞延資產   6X4r2Vq  
deferred liabilities 遞延負債   Mfdkv J'  
delivery 交貨   i#*lK7  
delivery expense 送貨費   > -(Zx  
delivery order 出貨單   M(^ e) 7a1  
demand draft 即期匯票   :"  JEC'  
demand note 即期票據   ,VzbKx,  
demurrage charge 延期費   #GUD^#Jh  
deposit 存款   0;4 YU%u  
deposit slip 存款單   S?c<Lf~W  
depreciation 折舊   3|EAOoWnK  
direct cost 直接成本   2|NQ5OA0  
direct labour 直接人工   {Wfwf  
director 董事   ' hdLQ\J  
discount 折扣   7d+0'3%  
discount on purchase 進貨折扣   ZQ-6n1O  
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