[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。   m;h<"]<  
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acceptance 承兌   d +xA:  
account 賬戶   hwDXm9  
accountant 會計員   ;\s~%~\  
accounting 會計   M]B3vPA/v  
accounting system 會計制度   Uk02IOX Q  
accounts payable 應付賬款   [tm[,VfA^  
accounts receivable 應收賬款   F;a3  
accumulated profits 累積利益   tzNaw %\  
adjusting entry ?#123;整記錄   RH=$h! 5  
adjustment ?#123;整   & Y=.D:z<  
administration expense 管理費用   i7f%^7!  
advances 預付   y.fs,!|%@  
advertising expense 廣告費   !a4cjc(
 
agency 代理   B<+pg  
agent 代理人   {~nvs4X  
agreement 契約   !3HsI|$<G  
allotments 分配數   q\U4n[Zk  
allowance 津貼   F(E<,l2[  
amalgamation 合併   H`?* bG  
amortization 攤銷   lO_c/o$  
amortized cost 應攤成本   {Ve D@  
annuities 年金   [Gf{f\O  
applied cost 已分配成本   Q!x`M4   
applied expense 已分配費用   @%H8"A  
applied manufacturing expense 己分配製造費用   _iq2([BpL  
apportioned charge 攤派費用   lJ'trYaq7  
appreciation 漲價   Ft$^x-d  
article of association 公司章程   bHJoEYY^  
assessment 課稅   = uk`pj  
assets 資產   08O7F  
attorney fee 律師費   blmmm(|~|  
audit 審計   rV~T>x  
auditor 審計員   jjX%$Hr  
average 平均數   7y;u} 1  
average cost 平均成本   WzlS^bZ  
bad debt 壞賬   K@*rVor{  
balance 餘額   XW^8A77H  
balance sheet 資產負債表   S{ey@X(  
bank account 銀行賬戶   qf)C%3gXI  
bank balance 銀行結存   v#-E~;CcC  
bank charge 銀行手續費   }/49T  
bank deposit 銀行存款   M`bL 5J;  
bank discount 銀行貼現   LjC6?a_?l  
bank draft 銀行匯票   .P8-~?&M  
bank loan 銀行借款   =tNzGaWJ  
bank overdraft 銀行透支   joY1(Y  
bankers acceptance 銀行承兌   Dw*Arc+3V  
bankruptcy 破產   o|0 '0P  
bearer 持票人   (GnVwJ<v9V  
beneficiary 受益人   ^W5>i[  
bequest 遺產   Pf{`/UlD  
bill 票據   'HJ/2-=  
bill of exchange 匯票   9ptZVv=O  
bill of lading 提單   |GuKU!  
bills discounted 貼現票據   2|$lk8/,  
bills payable 應付票據   q%DVDq( z  
bills receivable 應收票據   b#Jo Xa9  
board of directors 董事會   (eki X*y  
bonds 債券   ~c! Rx'  
bonus 紅利   ;v%Q8  
book value 賬面價值   xJN|w\&  
bookkeeper 簿記員   L>0!B8X2  
bookkeeping 簿記   y{YXf!AS  
branch office general ledger 支店往來賬戶   #>@<n3rq  
broker 經紀人   9jqO/_7R+  
brought down 接前   gH5CB%)  
brought forward 接上頁   Xm%iPrl D  
budget 預算   B'<!k7Ewy  
by-product 副產品   mMV2h|W   
by-product sales 副產品銷售   7Nd*,DV_  
capital 股本   i
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capital income 資本收益   nG!&u1*  
capital outlay 資本支出   wH+FFXGJs  
capital stock 股本   zjea4>!A2  
capital stock certificate 股票   h-Tsi:%b  
carried down 移後   :jBZK=3F>  
carried forward 移下頁   .V8/ELr]  
cash 現金   D&4u63^  
cash account 現金賬戶   W]Y@WKeT  
cash in bank 存銀行現金   MRjH40"2  
cash on delivery 交貨收款   7U&5^s )J  
cash on hand 庫存現金   &$<(D0  
cash payment 現金支付   U~oBNsU"  
cash purchase 現購   YR?3 61FK  
cash sale 現沽   6#-6Bh)>4  
cashier 出?#123;員   +.S#=  
cashiers check 本票   Q^*G`&w,  
certificate of deposit 存款單折   )Y=w40Yzd  
certificate of indebtedness 借據   UaH26fWs  
certified check 保付支票   gTqeJWX9wP  
certified public accountant 會計師   Jq=00fcT+  
charges 費用   g@<sU0B  
charge for remittances 匯水手續費   &sI,8X2a2  
charter 營業執照   %T`4!:vy  
chartered accountant 會計師   >W>##vK  
chattles 動產   /d{glOk  
check 支票   TrSN00  
che stub 支票存根   70'}f  
closed account 己結清賬戶   q,<n,0)K  
closing 結算   zWF 5m )-  
closing entries 結賬紀錄   v9Z lNA7m!  
closing stock 期末存貨   B.]qrS|  
closing the book 結賬   Py|H? ,6=  
columnar journal 多欄日記賬   {D;Xa`:O  
combination 聯合   g2 +l@$W  
commission 佣金   ."~7 \E> t  
commodity 商品   4y|xUO:  
common stock 普通股   T [T6
  
company 公司   DCEvr"(  
compensation 賠償   T)b3N|ONB  
compound interest 複利   "2)+)Db  
consignee 承銷人   o>xxmyW|  
consignment 寄銷   mA
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consignor 寄銷人   Y&?|k'7  
consolidated balance sheet 合併資產負債表   >/7KL2*  
consolidated profit and loss account 合併損益表   DePV,.  
consolidation 合併   F,'^se4&  
construction cost 營建成本   1Pud,!\%q  
construction revenue 營建收入   LVPt*S=/  
contract 合同   ^tm++  
control account 統制賬戶   l(h;e&9x  
copyright 版權   L LYHr  
corporation 公司   iYO wB'z  
cost 成本   S[W9G)KWp  
cost accounting 成本會計   j[$B\H  
cost of labour 勞工成本  
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cost of production 生產成本   ^>,<*p  
cost of manufacture 製造成本   .
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cost of sales 銷貨成本   Fpj6Atk  
cost price 成本價格   OoAr%  
credit 貸方   "|.+L  
credit note 收款通知單   tz\+'6NpOb  
creditor 債權人   $$2S*qY  
crossed check 橫線支票   xm%[}Dt]  
current account 往來活期賬戶   ?=;e.qK=71  
current asset 流動資產   GibggOj2Q,  
current liability 流動負債   xG*lV|<7>  
current profit and loss 本期損益   33#7U+~]@  
debit 借方   Ft%TnEp  
debt 債務   }S~ysQwT  
debtor 債務人   ,xtKPA  
deed 契據   U/1[~429  
deferred assets 遞延資產   eZN3H
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deferred liabilities 遞延負債   H6%!v1 u  
delivery 交貨   O?C-nw6kP  
delivery expense 送貨費   z:r
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delivery order 出貨單   D,}'E0  
demand draft 即期匯票   }5o~R~H  
demand note 即期票據   Z]7;u>2  
demurrage charge 延期費   0j a  
deposit 存款   dI#8CO  
deposit slip 存款單   !LHzY(  
depreciation 折舊   $L<_uqSk  
direct cost 直接成本   .R$+#_  
direct labour 直接人工   APHtJoS  
director 董事   c-s`>m  
discount 折扣   Kc JP^
 
discount on purchase 進貨折扣   :Fi%Cef|  
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