[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。   <t!0{FJ  
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acceptance 承兌   EP;ts  
account 賬戶   U) xeta+  
accountant 會計員   < ~CY?  
accounting 會計   uL7}JQ,  
accounting system 會計制度   6(?@B^S>2  
accounts payable 應付賬款   E`HA0/  
accounts receivable 應收賬款   ueU"v'h\  
accumulated profits 累積利益   Fv,
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adjusting entry ?#123;整記錄    8zRw\]?  
adjustment ?#123;整   ^y ', l  
administration expense 管理費用   _&q&ID  
advances 預付   WxD $k3U  
advertising expense 廣告費   /QL<>g  
agency 代理   )IK%Dg(v  
agent 代理人   2=fLb7  
agreement 契約   "Ltp]nCR  
allotments 分配數   fh_:ung  
allowance 津貼   jJYCGK$=  
amalgamation 合併   YH%U$eS#g  
amortization 攤銷   kz1Z K  
amortized cost 應攤成本   hiVDN"$$  
annuities 年金   $=>:pQbBVX  
applied cost 已分配成本   (/&ht-~EL  
applied expense 已分配費用   :T6zT3(")D  
applied manufacturing expense 己分配製造費用   NI:OL  
apportioned charge 攤派費用   y#Nrq9r:  
appreciation 漲價   K; hP0J  
article of association 公司章程   aB G*  
assessment 課稅   *S<I!7Q  
assets 資產   2y$DTMu  
attorney fee 律師費   u-n$%yDS  
audit 審計   2.j0pg .  
auditor 審計員   n|=yw6aV'  
average 平均數   nf_(_O=  
average cost 平均成本   <.lN'i;(  
bad debt 壞賬   :+^`VLIf  
balance 餘額   &SZAe/3+  
balance sheet 資產負債表   -"^"& )
  
bank account 銀行賬戶   R. ryy  
bank balance 銀行結存   )('{q}JxV  
bank charge 銀行手續費   } -hH2  
bank deposit 銀行存款   ByWad@-6i  
bank discount 銀行貼現   ou|3%&*"  
bank draft 銀行匯票   ?~}8^~3  
bank loan 銀行借款   >i1wB!gc8  
bank overdraft 銀行透支   A-\n"}4  
bankers acceptance 銀行承兌   9<!??'@f  
bankruptcy 破產   aeLIs SEx  
bearer 持票人   Ax!@vL&@  
beneficiary 受益人   Y'6P ~C;v  
bequest 遺產   _cfAJ)8=  
bill 票據   8fWnKWbbjw  
bill of exchange 匯票   ~te{9/   
bill of lading 提單   sh<JB`^$(?  
bills discounted 貼現票據   @M }`nKXM  
bills payable 應付票據   ocp3JR_0  
bills receivable 應收票據   G in  
board of directors 董事會   c3Ig4n0Y>  
bonds 債券   <C*%N;F5R  
bonus 紅利   -Xgup,}?  
book value 賬面價值   [S`Fm>,  
bookkeeper 簿記員   99q$>nx,w  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   %%O_:@9x,  
broker 經紀人   =PBJ+"DQs  
brought down 接前   #DTBdBh?I  
brought forward 接上頁   .|kp`-F51  
budget 預算   R&R{I/;i*.  
by-product 副產品   G!ryW4  
by-product sales 副產品銷售   rlDJHR6  
capital 股本   ~]K<Vh`  
capital income 資本收益   ]7dal [i  
capital outlay 資本支出   (pREo/T  
capital stock 股本   9Fv1D  
capital stock certificate 股票   GBHv| GO  
carried down 移後   2%. A{!  
carried forward 移下頁   2?z3s|+[  
cash 現金   a+uSCs[C  
cash account 現金賬戶   9K@`n: Rw  
cash in bank 存銀行現金   U;`N:~|p#  
cash on delivery 交貨收款   ^0pd- n@pn  
cash on hand 庫存現金   fp.,MIS  
cash payment 現金支付   )ra_`Qdcf  
cash purchase 現購   *6df|q  
cash sale 現沽   &UEr4RK;I  
cashier 出?#123;員   [ZZ~^U5  
cashiers check 本票   _o'ii VDuD  
certificate of deposit 存款單折   ;v^tUyhCb  
certificate of indebtedness 借據   4sP0oe[h  
certified check 保付支票   i,8h B(M!  
certified public accountant 會計師   <wW#Wnc]  
charges 費用   5qt]~v%y  
charge for remittances 匯水手續費   GXr9J rs.e  
charter 營業執照   plh.-"   
chartered accountant 會計師   #@w8wCj  
chattles 動產   p3&/F=T;)  
check 支票   V\W?@V9g-  
che stub 支票存根   (Dlh;Ic r9  
closed account 己結清賬戶   Q]S~ H+eRy  
closing 結算   %nSm 32/t3  
closing entries 結賬紀錄   FDbb/6ku  
closing stock 期末存貨   :"5
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closing the book 結賬   5k)QjZo  
columnar journal 多欄日記賬   0BMKwZg  
combination 聯合   zq>pK_WG  
commission 佣金   =ps3=D  
commodity 商品   ^ r-F@$:.  
common stock 普通股   Qj.]I0d  
company 公司   1p [C5j3  
compensation 賠償   E2 Q[  
compound interest 複利   f*,jhJ_I  
consignee 承銷人   LBq~?Q.e  
consignment 寄銷   B8F.}M-!  
consignor 寄銷人   H!
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consolidated balance sheet 合併資產負債表   :.e`w#$7  
consolidated profit and loss account 合併損益表   x_pS(O(C  
consolidation 合併   V7U&8UPb  
construction cost 營建成本   %PRG;k R  
construction revenue 營建收入   VCSHq&p8  
contract 合同   J3fk3d`2  
control account 統制賬戶   =iW!Mq  
copyright 版權   'r~,~AI  
corporation 公司   PIR#M('  
cost 成本   /2N'
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cost accounting 成本會計   Zyt,D|eWj  
cost of labour 勞工成本   *1"xvle  
cost of production 生產成本   
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cost of manufacture 製造成本   GqMa|8j  
cost of sales 銷貨成本   N[~{'i  
cost price 成本價格   ^, *ED Yz  
credit 貸方   Veo*-sl  
credit note 收款通知單   }{T9`^V:h  
creditor 債權人   -sO[,  
crossed check 橫線支票   'n4Ro|kA  
current account 往來活期賬戶   q,`"Z)97  
current asset 流動資產   d3-F?i 5d  
current liability 流動負債   +Z> Y//  
current profit and loss 本期損益   3*)<Y}Tc  
debit 借方   .B?6  
debt 債務   C))5,aX  
debtor 債務人   eRU0gvgLu"  
deed 契據   4<}!+X7m  
deferred assets 遞延資產   yHhx- `  
deferred liabilities 遞延負債   -FQ!  
delivery 交貨   vT/e&8w  
delivery expense 送貨費   kt`_n+G  
delivery order 出貨單   OAJGwm  
demand draft 即期匯票   Geyy!sr``  
demand note 即期票據   b3R1L|@  
demurrage charge 延期費   =1Nz*
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deposit 存款   j/.$ (E   
deposit slip 存款單   t/55tL  
depreciation 折舊   ;iT@41)
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direct cost 直接成本   }L mhM  
direct labour 直接人工   f@S n1c,Mk  
director 董事   ,LI$
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discount 折扣   (-S<9u-r  
discount on purchase 進貨折扣   0RHKzk6~c  
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