[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。   l{C]0^6>i  
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acceptance 承兌   exiu;\+j  
account 賬戶   H.{F w j4  
accountant 會計員   K3 BWj33  
accounting 會計   b' M"To@  
accounting system 會計制度   >\pF5a`  
accounts payable 應付賬款   :KX*j$5U  
accounts receivable 應收賬款   NR_3
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accumulated profits 累積利益   YB7A5  
adjusting entry ?#123;整記錄   i>h3UIx\  
adjustment ?#123;整   UF5_be,D  
administration expense 管理費用   +, )k@OI  
advances 預付   `^8mGR>OpI  
advertising expense 廣告費   t/O^7)%  
agency 代理   T| S-?X,  
agent 代理人   lN5PKsGl  
agreement 契約   }DjVZ48  
allotments 分配數   M=;csazN  
allowance 津貼   4+d(d  
amalgamation 合併   z$%8'  
amortization 攤銷   k}<H  
amortized cost 應攤成本   -YQS\@?  
annuities 年金   s-WZ3g
 
applied cost 已分配成本   !]uB
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applied expense 已分配費用   7lwI]/ZH*  
applied manufacturing expense 己分配製造費用   V*te8HIe  
apportioned charge 攤派費用   'G % ]/'_U  
appreciation 漲價   2RNee@!JJP  
article of association 公司章程   NkBvN\CQ  
assessment 課稅   Gd\/n*j  
assets 資產   wAi7jCY%OY  
attorney fee 律師費   [T7&)p  
audit 審計   jmq^98jB  
auditor 審計員   vD9.X}l]  
average 平均數   Wll0mtv  
average cost 平均成本   [ol
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bad debt 壞賬   g_l-@  
balance 餘額   0H +nVR  
balance sheet 資產負債表   (_}q>3  
bank account 銀行賬戶   GR*sk#{  
bank balance 銀行結存   oO?+2pTQV  
bank charge 銀行手續費    bV(BwWm  
bank deposit 銀行存款   cOpe6H6,bz  
bank discount 銀行貼現   {e2ZW]  
bank draft 銀行匯票   `g1?Q4h  
bank loan 銀行借款   +XBF,<P  
bank overdraft 銀行透支   R-ek O7z  
bankers acceptance 銀行承兌   "u~` ZV(  
bankruptcy 破產   Q Rr9|p{  
bearer 持票人   ERK{smL  
beneficiary 受益人   O !dS;p-F  
bequest 遺產   mGDc,C=5:  
bill 票據   7#UJ444b~  
bill of exchange 匯票   y
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bill of lading 提單   PuZzl%i P3  
bills discounted 貼現票據   8b7I\J`  
bills payable 應付票據   .0U[nt6  
bills receivable 應收票據   TeZu*c  
board of directors 董事會   K-Pcew^?  
bonds 債券   ^2rj);{V  
bonus 紅利   Lhg  
book value 賬面價值   (Lz|o!>  
bookkeeper 簿記員   =m (u=|N3  
bookkeeping 簿記   Ex_dqko  
branch office general ledger 支店往來賬戶   CL5^>.}  
broker 經紀人   zpf<!x^  
brought down 接前   lAA6tlc#C  
brought forward 接上頁   l> H'PP~  
budget 預算   NqKeQezX  
by-product 副產品   It/'R-H  
by-product sales 副產品銷售   yCkc3s|DA;  
capital 股本   |p
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capital income 資本收益   p8.JJt^  
capital outlay 資本支出   4<1V  
capital stock 股本   "X?Zw$gRud  
capital stock certificate 股票   o\it]B  
carried down 移後   _[&.`jTF
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carried forward 移下頁   >HwVP.~HN  
cash 現金  
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cash account 現金賬戶   h'G
  
cash in bank 存銀行現金   .sj/Lw}  
cash on delivery 交貨收款   .@;5"  
cash on hand 庫存現金   U_aI!`WXd  
cash payment 現金支付   ;QG8@ms|  
cash purchase 現購   wS7Vo{#@\  
cash sale 現沽   Bmt8yR2  
cashier 出?#123;員   =$^}"}$  
cashiers check 本票   k:j?8o3  
certificate of deposit 存款單折   l>i:M#z&  
certificate of indebtedness 借據    4J=6U&b  
certified check 保付支票   rB(Q)N  
certified public accountant 會計師   4UW)XLu6T7  
charges 費用   Jz&dC  
charge for remittances 匯水手續費   FoYs<aER  
charter 營業執照   $'!n4}$}  
chartered accountant 會計師   N@'l:N'f4  
chattles 動產   # E8?2]  
check 支票   !_c6 `o W  
che stub 支票存根   @sd
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closed account 己結清賬戶   Ty!V)i  
closing 結算   dR,a0+!  
closing entries 結賬紀錄   >U4bK ^/Bp  
closing stock 期末存貨   6oq^n s-  
closing the book 結賬   ib]<;t  
columnar journal 多欄日記賬   7uv"#mq  
combination 聯合   TOqx
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commission 佣金   ,@N.v?p>  
commodity 商品   e2nZwPH  
common stock 普通股   Ew{N2  
company 公司   /d}5R@Oy  
compensation 賠償   I(j{D>v  
compound interest 複利   R[vX+d!7  
consignee 承銷人   0f+]I
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consignment 寄銷   <0l:B;
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consignor 寄銷人   v )2yR~J  
consolidated balance sheet 合併資產負債表   FO]f 4@  
consolidated profit and loss account 合併損益表   & }"I!  
consolidation 合併   /<O9^hA|  
construction cost 營建成本   Fghan.F  
construction revenue 營建收入   G[zysxd  
contract 合同   n|QA\,=  
control account 統制賬戶   :}SR{}]yXs  
copyright 版權   % 1<@p%y/  
corporation 公司   K_N`My
 
cost 成本   ^b.fci{1m  
cost accounting 成本會計   'P&r^V\~(/  
cost of labour 勞工成本   9/#b1NGv  
cost of production 生產成本   wlP% U  
cost of manufacture 製造成本   @ <'a0)n>  
cost of sales 銷貨成本   l,b_'
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cost price 成本價格   j_zy"8Y{  
credit 貸方   A>:31C  
credit note 收款通知單   AMK3I`=8WO  
creditor 債權人   %a-
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crossed check 橫線支票   ')fIa2dO/  
current account 往來活期賬戶   k.Z?BNP  
current asset 流動資產   AZJ|.mV q  
current liability 流動負債   ;:)u rI?  
current profit and loss 本期損益   N71^I"@HH  
debit 借方   %+ MYg^  
debt 債務   FQMA0"(G$  
debtor 債務人    VOmS>'$  
deed 契據   KZ [:o,jp>  
deferred assets 遞延資產   bXHtw}n  
deferred liabilities 遞延負債   Z> 'hNj)ju  
delivery 交貨   g-+/zEOUS  
delivery expense 送貨費   pl 1CEoe  
delivery order 出貨單   "1ZVuI  
demand draft 即期匯票   ,#.^2O9-^  
demand note 即期票據   qMBEJ<o  
demurrage charge 延期費   ljh,%#95=  
deposit 存款   DEzL]1;P  
deposit slip 存款單   57U;\L;ZmZ  
depreciation 折舊   F@X8a/;F-  
direct cost 直接成本   wmX *n'l  
direct labour 直接人工   KH[Oq d  
director 董事   3SOrM  
discount 折扣   fhQ N;7  
discount on purchase 進貨折扣   &gvX<X4e  
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