[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。   n"(7dl?  
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acceptance 承兌   y:qx5Mi  
account 賬戶   A|2 <A !  
accountant 會計員   WLE%d]'%M  
accounting 會計   6a7vlo  
accounting system 會計制度   6_W<hevI  
accounts payable 應付賬款   u@AI&[Z  
accounts receivable 應收賬款   {?w"hjy  
accumulated profits 累積利益   7raSf&{&6b  
adjusting entry ?#123;整記錄   ]PeLcB  
adjustment ?#123;整   F;pTXt}?5  
administration expense 管理費用   V{43HA10b  
advances 預付   - o4@#p>>  
advertising expense 廣告費   | @uq()  
agency 代理   ,Qat  
agent 代理人   XFtO mY
 
agreement 契約   #]@9qPyn  
allotments 分配數   (RExV?:  
allowance 津貼   -&@]M>r@  
amalgamation 合併   Cy`26[E$S  
amortization 攤銷   X2i*iW<  
amortized cost 應攤成本   ^)|&|  
annuities 年金   ?2/uSG|  
applied cost 已分配成本   GaHA%  
applied expense 已分配費用   =D{B}=D\IM  
applied manufacturing expense 己分配製造費用   -<|Y1PQ  
apportioned charge 攤派費用   q1H~ |1  
appreciation 漲價   e"*BHvy F  
article of association 公司章程   ]Qd{ '}+  
assessment 課稅   ZOp^`c9~  
assets 資產   Jms=YLIAA  
attorney fee 律師費   hBjVe?{  
audit 審計   j]>=1Rd0b(  
auditor 審計員   DTPay1]6  
average 平均數   Rl1$?l6Rf  
average cost 平均成本   *vb^N0P  
bad debt 壞賬   X R4)z  
balance 餘額   }X.>4\
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balance sheet 資產負債表   %Mh Q  
bank account 銀行賬戶   XjxPIdX_H  
bank balance 銀行結存   ^/k,  
bank charge 銀行手續費   =9^Q"t4  
bank deposit 銀行存款   F,Q?s9s  
bank discount 銀行貼現   N ,+(>?y E  
bank draft 銀行匯票   8qN"3 Et  
bank loan 銀行借款   3&$Nd  
bank overdraft 銀行透支   TiQ^} 5~M  
bankers acceptance 銀行承兌   p'gb)nI  
bankruptcy 破產   o!=WFAi[pX  
bearer 持票人   _AprkI_  
beneficiary 受益人   <. }Ua(  
bequest 遺產   ALfiR(!  
bill 票據   #\LZ;&T'N  
bill of exchange 匯票   (|dPeix|  
bill of lading 提單   JIMWMk;ot  
bills discounted 貼現票據   jP+ pA e  
bills payable 應付票據   *!Y-!  
bills receivable 應收票據   t-!m vx9Z  
board of directors 董事會   4#_$@ r  
bonds 債券   .A(i=!{q  
bonus 紅利    Ge^Qar  
book value 賬面價值   e{0L%%2
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bookkeeper 簿記員   +qhnP$vIe  
bookkeeping 簿記   gJh}CrU-  
branch office general ledger 支店往來賬戶   I(n }<)eF  
broker 經紀人   PS$k >_=t  
brought down 接前   b~*i91)\  
brought forward 接上頁   :@/"abv
  
budget 預算   BRa{\R^I  
by-product 副產品   L%XXf3;c  
by-product sales 副產品銷售   IM=+3W;ak  
capital 股本   =e
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capital income 資本收益   iV!@bC,  
capital outlay 資本支出   LQqfi ~  
capital stock 股本   doM?8C#`  
capital stock certificate 股票   'B`#:tX^N  
carried down 移後   (i]Z|@|)  
carried forward 移下頁   +xZQJeKb  
cash 現金   ?Wa<AFXQ  
cash account 現金賬戶   CU$)QH{  
cash in bank 存銀行現金   &{ZSE^  
cash on delivery 交貨收款   )|MJnx9  
cash on hand 庫存現金   (ii(yz|  
cash payment 現金支付   U-g9C.  
cash purchase 現購   qp&4 1  
cash sale 現沽   _=EZ `!%  
cashier 出?#123;員   r|fO7PD  
cashiers check 本票   /zT`Y=1  
certificate of deposit 存款單折   "r..  
certificate of indebtedness 借據   :6D0j  
certified check 保付支票   Y@%`ZPJ  
certified public accountant 會計師   Y\(;!o0a  
charges 費用   'MN1A;IJ  
charge for remittances 匯水手續費   7Cy<mS  
charter 營業執照   +c) TDH  
chartered accountant 會計師   $;`I,k$0>~  
chattles 動產   @5E,:)T*wR  
check 支票  
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che stub 支票存根   YB5dnS"n  
closed account 己結清賬戶   0x~`5h  
closing 結算   X;VQEDMPU  
closing entries 結賬紀錄   pj; I)-d/  
closing stock 期末存貨   'zxoRc-b@N  
closing the book 結賬   [zh"x#AyI  
columnar journal 多欄日記賬   ;LQ9#M ?  
combination 聯合   wa ky<w,  
commission 佣金   6/1$<!WH  
commodity 商品   zCV7%,H~  
common stock 普通股   ARWZ; GX  
company 公司   v{y{sA  
compensation 賠償   Y(r@v  
compound interest 複利   +EkW>$  
consignee 承銷人   !` 2
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consignment 寄銷   K5`Rk"s  
consignor 寄銷人   <2<87PU  
consolidated balance sheet 合併資產負債表   x=*L-
 
consolidated profit and loss account 合併損益表   au$"B/  
consolidation 合併   ; )llt G  
construction cost 營建成本   af'@h:  
construction revenue 營建收入   ,S!w'0k|n  
contract 合同   NY!jwb@%  
control account 統制賬戶   CT*,<l-D  
copyright 版權   hs(W;tR@W  
corporation 公司   Hg+ F^2<y  
cost 成本   t&}6;z 3  
cost accounting 成本會計   jO8k6<l  
cost of labour 勞工成本   /;oqf4MF  
cost of production 生產成本   _~M^ uW^l  
cost of manufacture 製造成本   W)4QOS&  
cost of sales 銷貨成本   JE;+T[I  
cost price 成本價格   zOB=aG?/  
credit 貸方   1*UNsEr  
credit note 收款通知單   [BDGR B7d"  
creditor 債權人   "HlgRp]u  
crossed check 橫線支票   LM"y\q ]  
current account 往來活期賬戶   A-uB\ L  
current asset 流動資產   NXU`wnVJ  
current liability 流動負債   a$JLc a  
current profit and loss 本期損益   i9m*g*"2  
debit 借方   4["&O=:d  
debt 債務   Tlodn7%",  
debtor 債務人   4c159wsnQ  
deed 契據   ,Z~;U  
deferred assets 遞延資產   Bs!4H2@{(]  
deferred liabilities 遞延負債   *>."V5{;S  
delivery 交貨   zp4W'8  
delivery expense 送貨費   FWY2s(5p  
delivery order 出貨單   q
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demand draft 即期匯票   k \qiF|B)Z  
demand note 即期票據   |vILp/"9=W  
demurrage charge 延期費   MGt]'}  
deposit 存款   <Q5Le dN  
deposit slip 存款單   'C>U=cE7  
depreciation 折舊   
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direct cost 直接成本   -
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direct labour 直接人工   M+xdHBg  
director 董事   jH*)%n5,\  
discount 折扣   ig_2={Q@  
discount on purchase 進貨折扣   IL!=mZ>2O  
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