[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。   a<d$P*I(cH  
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acceptance 承兌   [|{m/`8
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account 賬戶   ~ w,hJ `  
accountant 會計員   CGY,I UG  
accounting 會計   z((9vi W  
accounting system 會計制度   v!77dj 6I  
accounts payable 應付賬款   +L\bg|;  
accounts receivable 應收賬款   cLyed3uU  
accumulated profits 累積利益   T }^2IJ]  
adjusting entry ?#123;整記錄   IBSoAL  
adjustment ?#123;整   H!vX#  
administration expense 管理費用   &=`6- J  
advances 預付   WSV[)-=:  
advertising expense 廣告費   Fb&WwGY,P  
agency 代理   <9yB & ^  
agent 代理人   c?XqSK`',Z  
agreement 契約   qS}pv  
allotments 分配數   "pW@[2Dkx/  
allowance 津貼   UgA
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amalgamation 合併   C:$pAE(  
amortization 攤銷   CyEEE2cV  
amortized cost 應攤成本   \bzT=^Z;2  
annuities 年金   &p6^   
applied cost 已分配成本   /{HK0fd  
applied expense 已分配費用   i8H!4l  
applied manufacturing expense 己分配製造費用   z1`z k0  
apportioned charge 攤派費用   F,>-+~L=  
appreciation 漲價   'Bb@K[=s  
article of association 公司章程   '
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assessment 課稅   d0CFMy6  
assets 資產   fS?fNtD6<  
attorney fee 律師費   :MbD=sX  
audit 審計   bf&k:. v'8  
auditor 審計員   N_qKIc_R  
average 平均數   8j<
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average cost 平均成本   KM jnY2  
bad debt 壞賬   tF=Y3W+L  
balance 餘額   ;gmfWHB<  
balance sheet 資產負債表   +K
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bank account 銀行賬戶   9a;8^?Ld%S  
bank balance 銀行結存   =as\Tp#d  
bank charge 銀行手續費   D>).^>|q  
bank deposit 銀行存款   U)y~{E~c34  
bank discount 銀行貼現   Z5%TpAu[  
bank draft 銀行匯票   J0a#QvX!  
bank loan 銀行借款   O| zLD  
bank overdraft 銀行透支   B@ @j-  
bankers acceptance 銀行承兌   P|{Et=R`1  
bankruptcy 破產   oYNp0Hc  
bearer 持票人   ^tY$pPA  
beneficiary 受益人   08JVX'X-mr  
bequest 遺產   z3>oUq{  
bill 票據   6K 6uB ~  
bill of exchange 匯票   kx_PMpc  
bill of lading 提單   At=l>  
bills discounted 貼現票據   )}i;OLw-  
bills payable 應付票據   P<GHX~nB  
bills receivable 應收票據   PS${B   
board of directors 董事會   KQ\ d$fX  
bonds 債券   Q($
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bonus 紅利   <<:a>)6\  
book value 賬面價值   XOi[[G}  
bookkeeper 簿記員   n]+v Eu|  
bookkeeping 簿記   Y^P'slY{%  
branch office general ledger 支店往來賬戶   Up|>)WFw"  
broker 經紀人   BL Q&VI4  
brought down 接前   J4;Fk  
brought forward 接上頁   *)H&n>"e  
budget 預算   8NS1*\z  
by-product 副產品   ZFsJeF'"  
by-product sales 副產品銷售   1=X"|`<!  
capital 股本   7TN94@kCF  
capital income 資本收益   |#D$9+  
capital outlay 資本支出   Rf.b_Y@O  
capital stock 股本   qmJ^@dxs  
capital stock certificate 股票   +m8gS; 'R4  
carried down 移後   U&<Nhh  
carried forward 移下頁   !j|93*  
cash 現金   d3|oKP6  
cash account 現金賬戶   :5M7*s)e16  
cash in bank 存銀行現金   K@PQLL#yJp  
cash on delivery 交貨收款   %: .{?FB_  
cash on hand 庫存現金   s*0PJ\E2  
cash payment 現金支付   r$Z_Kwe.|&  
cash purchase 現購   g~AOKHUP  
cash sale 現沽   ugI9rxT]Kv  
cashier 出?#123;員   Sn lKPd  
cashiers check 本票   A/4
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certificate of deposit 存款單折   5V{zdS=  
certificate of indebtedness 借據   bkgJz+u  
certified check 保付支票   {,aI0bw;  
certified public accountant 會計師   T]fu[yRVvg  
charges 費用   +#c3Y;JP  
charge for remittances 匯水手續費   AqzPwO^  
charter 營業執照   i@C$O.m(  
chartered accountant 會計師   &4ScwK:  
chattles 動產   tsA+B&R_]  
check 支票   3+EAMn  
che stub 支票存根   oT
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closed account 己結清賬戶   u0(PWCi2
 
closing 結算   Z$? Ql@M  
closing entries 結賬紀錄   !awfxH0  
closing stock 期末存貨   F9Ag687w  
closing the book 結賬   2AAZZx +$  
columnar journal 多欄日記賬   x1}7c9nK  
combination 聯合   6O>GVJ
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commission 佣金   x{X(Y]*1S  
commodity 商品   &l=%*`On  
common stock 普通股   v3i]z9`  
company 公司   Q6G-`&5  
compensation 賠償   lo*)%fy  
compound interest 複利   RG)!v6
  
consignee 承銷人   '$3]U5KOwK  
consignment 寄銷   `KgWaf-  
consignor 寄銷人   hK,e<?N^  
consolidated balance sheet 合併資產負債表   65ctxxWv1  
consolidated profit and loss account 合併損益表   \p-3P)U  
consolidation 合併   rR4_=S<Mi:  
construction cost 營建成本   ]S6`",+)<f  
construction revenue 營建收入   ?_L)|:WL  
contract 合同   3YG[~
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control account 統制賬戶   RN1q/H|  
copyright 版權   0z2A!ap  
corporation 公司   q}PeXXH  
cost 成本   \tj7Jy  
cost accounting 成本會計    "i\rhX  
cost of labour 勞工成本   ERO'{nT&  
cost of production 生產成本   )5}=^aqd  
cost of manufacture 製造成本   :D>afC8,  
cost of sales 銷貨成本   n4cM /unU  
cost price 成本價格   TU
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credit 貸方   |=^p`CT  
credit note 收款通知單   w(QU'4~  
creditor 債權人   zqDIwfW  
crossed check 橫線支票   ^ 2"r't  
current account 往來活期賬戶   :@:i*2=  
current asset 流動資產   Zz<k^
 
current liability 流動負債   =rA"|=  
current profit and loss 本期損益   ?mJNzHrq;  
debit 借方   37hs/=x  
debt 債務   d;3/Vr$t=  
debtor 債務人   BitP?6KX  
deed 契據   I
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deferred assets 遞延資產   8IYn9<L  
deferred liabilities 遞延負債   8,Jjv
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delivery 交貨   prvvr;Ib  
delivery expense 送貨費   (j^Qa~{mG4  
delivery order 出貨單   W=fw*ro  
demand draft 即期匯票   4!pMZ<$3  
demand note 即期票據   P8N`t&r"7  
demurrage charge 延期費   YRXXutm  
deposit 存款   0j^ QY6  
deposit slip 存款單   8E:8iNbF  
depreciation 折舊   ?MT V!i0  
direct cost 直接成本   /DG+8u  
direct labour 直接人工   i`3h\ku  
director 董事   $4^cbk  
discount 折扣   v+.  n9  
discount on purchase 進貨折扣   6>rgoT)6~  
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