[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。   F t/ x5  
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acceptance 承兌   DAHf&/JK  
account 賬戶   L]N2rMM  
accountant 會計員   8p{  
accounting 會計   _x6E_i-(  
accounting system 會計制度   :b*`hWnQ  
accounts payable 應付賬款   L^1q/4${  
accounts receivable 應收賬款   NP'Ke:  
accumulated profits 累積利益   rq["O /2  
adjusting entry ?#123;整記錄   myOX:K*  
adjustment ?#123;整   ^jjJM|a  
administration expense 管理費用   b.q"
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advances 預付   zB" `i  
advertising expense 廣告費   T,2Dr;  
agency 代理   #UC QiQfP  
agent 代理人   l~TIFmHkh%  
agreement 契約   |!5T+H{Sj  
allotments 分配數   g{)H" 8L  
allowance 津貼   ."Ix#\|x  
amalgamation 合併   p6*a1^lU6  
amortization 攤銷   kah3Uhr~  
amortized cost 應攤成本   XqS*;Zj0  
annuities 年金   'O2#1SWe  
applied cost 已分配成本   W<|K  
applied expense 已分配費用   wx%nTf/Oa  
applied manufacturing expense 己分配製造費用   1idjX"'  
apportioned charge 攤派費用   0gD59N'C  
appreciation 漲價   8~(+[[TQ@  
article of association 公司章程   S{i@=:  
assessment 課稅   pkfOM"5'  
assets 資產   m4SXH> o  
attorney fee 律師費   Jo aDX ,  
audit 審計   WfT)CIKs  
auditor 審計員   R|J>8AL}BY  
average 平均數   W$Q)aA7  
average cost 平均成本   a05:iFoJ  
bad debt 壞賬   :CST!+)o  
balance 餘額   roj04
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balance sheet 資產負債表   `}8@[iB'  
bank account 銀行賬戶   maUHjI 5A-  
bank balance 銀行結存   l3?,gd.-  
bank charge 銀行手續費   |5B,cB_  
bank deposit 銀行存款   x$?7)F&z  
bank discount 銀行貼現   JRjMt-7H_  
bank draft 銀行匯票   9#T%bB"J  
bank loan 銀行借款   +}XL>=-5  
bank overdraft 銀行透支   MRg\FR2>1  
bankers acceptance 銀行承兌   2C33;?M  
bankruptcy 破產   d?&!y]RS#  
bearer 持票人   m7wc)"`t  
beneficiary 受益人   t#pqXY/;D  
bequest 遺產   Hl2f`GZ   
bill 票據   *- IlF]  
bill of exchange 匯票   "ex~LB  
bill of lading 提單   M`+e'vdw  
bills discounted 貼現票據   YUVc9PV)Ws  
bills payable 應付票據   ^o
6)[_L  
bills receivable 應收票據   akvwApn5  
board of directors 董事會   /=YqjZTCq  
bonds 債券   7hN6IP*so  
bonus 紅利   F'>GN}n  
book value 賬面價值   ZA_zKJ[[7  
bookkeeper 簿記員   tk)>CK11  
bookkeeping 簿記   WW[`E  
branch office general ledger 支店往來賬戶   ]Z$TzT&@%  
broker 經紀人   T7lj39pJq  
brought down 接前   NM1cyZ  
brought forward 接上頁   \5_P5q:`  
budget 預算   /,Dwu?Lcqp  
by-product 副產品   `gt&Y-  
by-product sales 副產品銷售   eC^0I78x  
capital 股本   2c"N-c&A  
capital income 資本收益   )`s;~_ZZ  
capital outlay 資本支出   "wF ?Hamz  
capital stock 股本   I`"-$99|t1  
capital stock certificate 股票   Ku0H?qft(  
carried down 移後   s la*3~?*  
carried forward 移下頁   x7KcO0F{  
cash 現金   Z(LxB$^l[  
cash account 現金賬戶   BbXU|QtY  
cash in bank 存銀行現金   R?bn,T>  
cash on delivery 交貨收款   ~.W=  
cash on hand 庫存現金   8_<&f%
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cash payment 現金支付   uP(B<NfL:'  
cash purchase 現購   UVT
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cash sale 現沽   +24|_Lx0  
cashier 出?#123;員   ovQS ET18b  
cashiers check 本票  
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certificate of deposit 存款單折    `CAG8D  
certificate of indebtedness 借據   Y/^[qD  
certified check 保付支票   k(-Z@  
certified public accountant 會計師   Z{a{HX[Jx  
charges 費用   Ox7uG{t$#  
charge for remittances 匯水手續費   rq<`(V'
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charter 營業執照   @Xq&t}*8  
chartered accountant 會計師   7wiK.99  
chattles 動產   )BF \!sTn  
check 支票   W>}Qer4  
che stub 支票存根   g,n-s+
 
closed account 己結清賬戶    om".j  
closing 結算   nW$A^  
closing entries 結賬紀錄    4 2Aje  
closing stock 期末存貨   ZRXI?Jr%  
closing the book 結賬   C!ZI&cD9  
columnar journal 多欄日記賬   qE#& )  
combination 聯合   fuNl4BU  
commission 佣金   ?JXBWB4  
commodity 商品   Pn'`Q S?  
common stock 普通股   CdBthOPX)  
company 公司   IwTr'}XIw  
compensation 賠償   &\[Qm{lN  
compound interest 複利   C 'B4 mmC  
consignee 承銷人   Y]+e Df  
consignment 寄銷   69[V <1  
consignor 寄銷人   mD D4_E2*  
consolidated balance sheet 合併資產負債表   DL'd&;6  
consolidated profit and loss account 合併損益表   '^Pq(b~  
consolidation 合併   kf+JM/  
construction cost 營建成本   )3]83:lD2  
construction revenue 營建收入   lS n5=^]q  
contract 合同   tk`: CT *  
control account 統制賬戶   o5N]((9  
copyright 版權   &Q'\
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corporation 公司   51o@b  
cost 成本   vQ:x%=]  
cost accounting 成本會計   eZ!yPdgy|  
cost of labour 勞工成本   U9<_6Bsd  
cost of production 生產成本   gq H`GI  
cost of manufacture 製造成本   C+/Eqq^(  
cost of sales 銷貨成本   W$z#ssr  
cost price 成本價格   !: m`9o 8  
credit 貸方   gf :vb*#Wa  
credit note 收款通知單   9M1a*f
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creditor 債權人   wD<vg3e[H  
crossed check 橫線支票   8s QQK.N(  
current account 往來活期賬戶   x9xz m5  
current asset 流動資產   51&|t#8h  
current liability 流動負債   ky'|Wk6   
current profit and loss 本期損益   3xBN10R#  
debit 借方   i'Y-V]->  
debt 債務   @ \!KF*v  
debtor 債務人   ,]f),;=  
deed 契據   i'M^ez)u  
deferred assets 遞延資產   Qe2m8  
deferred liabilities 遞延負債   h^%GE ;N  
delivery 交貨   @kwLBAK}@  
delivery expense 送貨費   k!Vn4?B"k  
delivery order 出貨單   8BHL  
demand draft 即期匯票   G+ :bL S#:  
demand note 即期票據   "I5uDFZR&  
demurrage charge 延期費   a;56k  
deposit 存款   D4AEZgC F,  
deposit slip 存款單   "(0oP9lZ  
depreciation 折舊   X"kXNKV/n  
direct cost 直接成本   TRSOO}  
direct labour 直接人工    btUq  
director 董事   BD hLz  
discount 折扣   :L]-'\y  
discount on purchase 進貨折扣   ,`D/sNP,q  
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