[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。   !q$VnqFk
 
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acceptance 承兌   ROTKK8:+:  
account 賬戶   <UO[*_,\  
accountant 會計員   392(N(  
accounting 會計   2gK]w$H7!  
accounting system 會計制度   .^A4w;jPU  
accounts payable 應付賬款   &V axv$v}  
accounts receivable 應收賬款   !)oQ9,N  
accumulated profits 累積利益   rEp\ld  
adjusting entry ?#123;整記錄   VOj7Tz9UD  
adjustment ?#123;整   Yz2N(g[  
administration expense 管理費用   a:*N0  
advances 預付   wq.'8Y~BE  
advertising expense 廣告費   ^(  
agency 代理   ?;Sg,.J  
agent 代理人   On O_7'4 t  
agreement 契約   FP&Ykx~  
allotments 分配數   a\m=E#G  
allowance 津貼   mN{H^  
amalgamation 合併   0 J"g "=  
amortization 攤銷   U^[AW$WzU  
amortized cost 應攤成本   c[,Rhf  
annuities 年金   Ge=6l0  
applied cost 已分配成本   &jEw(P&_  
applied expense 已分配費用   ?i0u)<H  
applied manufacturing expense 己分配製造費用   |^Yz*r?BJ  
apportioned charge 攤派費用   Tr>_R%bK  
appreciation 漲價   < `;Mf>V  
article of association 公司章程   y)|d`qC\  
assessment 課稅   GBZu<t/  
assets 資產   Z~(X[Zl :  
attorney fee 律師費   f8K0/z  
audit 審計   *lZ V3F  
auditor 審計員   U7U&^ s6`  
average 平均數   v" #8^q  
average cost 平均成本   zE8_3UC  
bad debt 壞賬   IX 6 jb"  
balance 餘額   ]4c*Nh% 8  
balance sheet 資產負債表   \5N\NN @J  
bank account 銀行賬戶   eCJ tNPd  
bank balance 銀行結存   ;xh.95BP`  
bank charge 銀行手續費   bRFZ:hu l  
bank deposit 銀行存款   gZ>&cju  
bank discount 銀行貼現   0;1O;JRw  
bank draft 銀行匯票   1M)8
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bank loan 銀行借款   6E^m*la%  
bank overdraft 銀行透支   Zd)LV
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bankers acceptance 銀行承兌   WUYU\J&q3  
bankruptcy 破產   AWFq5YMSI  
bearer 持票人    \v:Z;EbX  
beneficiary 受益人   =saRh)EM  
bequest 遺產   !}mM"|<  
bill 票據   Xeja\5zB  
bill of exchange 匯票   {LKW%G7  
bill of lading 提單   7ko}X,aC  
bills discounted 貼現票據   LhF;A~L  
bills payable 應付票據   _W Hi<
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bills receivable 應收票據   sjLm-pn3  
board of directors 董事會   p;zT #%  
bonds 債券   (O:&RAkk7  
bonus 紅利   v8\_6}*I  
book value 賬面價值   |LZ+_  
bookkeeper 簿記員   xG4 C 6 s  
bookkeeping 簿記   { . i^&
 
branch office general ledger 支店往來賬戶   m/g[9Y  
broker 經紀人   USgO`l\}4  
brought down 接前   ZZ}HgPZ  
brought forward 接上頁  
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budget 預算   OS(Ua  
by-product 副產品   +sZY0(|K8  
by-product sales 副產品銷售   /55 3v;l<  
capital 股本   (3x2^M8  
capital income 資本收益   Z~w?Qm:/  
capital outlay 資本支出   uu0t}3l  
capital stock 股本   .db:mSrL  
capital stock certificate 股票   KCa@0  
carried down 移後   J8@bPS27q  
carried forward 移下頁   r<dvo%I#|  
cash 現金   DM)Re~*  
cash account 現金賬戶   HN;f~EQT  
cash in bank 存銀行現金   _w <6o<@  
cash on delivery 交貨收款   G!F_Q7|-  
cash on hand 庫存現金   nH?#_ 5F1  
cash payment 現金支付   !_>/ r  
cash purchase 現購   ?56;
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cash sale 現沽   D_z&G)  
cashier 出?#123;員   :Ef$[_S>  
cashiers check 本票   0x,4H30t(  
certificate of deposit 存款單折   .zW.IM}Z  
certificate of indebtedness 借據   /T&+vzCF  
certified check 保付支票   FSZ :}Q  
certified public accountant 會計師   Hs.5@l  
charges 費用   <HW2W"Go\  
charge for remittances 匯水手續費   aHles5   
charter 營業執照   We"\nOP  
chartered accountant 會計師   VRv.H8^{  
chattles 動產   *ES"^N/88  
check 支票   i~DLo3  
che stub 支票存根   ,{RWs^W2  
closed account 己結清賬戶   `GooSX  
closing 結算   !1+!;R@&H>  
closing entries 結賬紀錄   :WSszak  
closing stock 期末存貨   y8di-d3_  
closing the book 結賬   gl n X C  
columnar journal 多欄日記賬   i[e-dT:*R  
combination 聯合   3SF J8  
commission 佣金   bFIv}c+;  
commodity 商品   gEq";B%?  
common stock 普通股   <oTNo>U/k  
company 公司   ^12} #
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compensation 賠償   `v Ebm Xb  
compound interest 複利   u|ru$cIo  
consignee 承銷人   AT^MQv
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consignment 寄銷   kgFx  
consignor 寄銷人   EhIa31>X  
consolidated balance sheet 合併資產負債表   {*qz<U>  
consolidated profit and loss account 合併損益表   M ~6k[ew  
consolidation 合併   H#I%6k*\a  
construction cost 營建成本   HO8x:2m  
construction revenue 營建收入   Oufdi3
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contract 合同    B}h8c  
control account 統制賬戶   vau#?U".}>  
copyright 版權   IqjH  
corporation 公司   Et
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cost 成本   EK^["_*A  
cost accounting 成本會計   URxy*)  
cost of labour 勞工成本   4,6nk.$yN  
cost of production 生產成本   v<S?"# ]F=  
cost of manufacture 製造成本   MB(l*ju0
 
cost of sales 銷貨成本    gm@%[  
cost price 成本價格   F='rGQK!1  
credit 貸方   J
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credit note 收款通知單   .
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creditor 債權人   @arMg2"o  
crossed check 橫線支票   .l]w4Hf  
current account 往來活期賬戶   CEb al\R  
current asset 流動資產   x;>~;vmi  
current liability 流動負債   PqwoZo0j  
current profit and loss 本期損益   3l''   
debit 借方   lJXihr  
debt 債務   ew6\Z$1c~  
debtor 債務人   \_zp4Xb2  
deed 契據   1ml{oqNj  
deferred assets 遞延資產   ,~xX[uB  
deferred liabilities 遞延負債   h*X u/aOg  
delivery 交貨   MF~Tr0tOC  
delivery expense 送貨費   JlN<w  
delivery order 出貨單   -D30(g{ O  
demand draft 即期匯票   &H@OLyC  
demand note 即期票據   9^1.nE(R&  
demurrage charge 延期費   E6y ?DXWH  
deposit 存款   K9N\E"6ZP  
deposit slip 存款單   [H2"z\\u  
depreciation 折舊   zJa,kN|m  
direct cost 直接成本   J |TA12s  
direct labour 直接人工   x*z$4)RP  
director 董事   d<^o@  
discount 折扣   G8voqP  
discount on purchase 進貨折扣   lip1wR7  
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