[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。   }2K$^uR  
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acceptance 承兌   )p!7#v/@f  
account 賬戶   U4 13?
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accountant 會計員   u:aW 8  
accounting 會計   )tC
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accounting system 會計制度   ?Ma~^0  
accounts payable 應付賬款   \*,=S52  
accounts receivable 應收賬款   Wf{O[yL*  
accumulated profits 累積利益   RI
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adjusting entry ?#123;整記錄   Vi4~`;|&b+  
adjustment ?#123;整   5{n*"88  
administration expense 管理費用   mxb0
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advances 預付   .VTy[|o   
advertising expense 廣告費   mhW-J6u*  
agency 代理   -s6![eV  
agent 代理人   hJzxbr <  
agreement 契約   LH:i| I  
allotments 分配數   ^$&k5e/}C  
allowance 津貼   rP!#RzL  
amalgamation 合併   VCtH%v#S;.  
amortization 攤銷   w.&1%X(k  
amortized cost 應攤成本   nFe%vu8a  
annuities 年金   C7H/N<VAq  
applied cost 已分配成本   qF 9NQ;  
applied expense 已分配費用   [F5h  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   %cE2s`  
appreciation 漲價   $lhC{&tBV  
article of association 公司章程   ID
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assessment 課稅   ?<6CFH]  
assets 資產   XQ4G)  
attorney fee 律師費   *>VVt8*Et  
audit 審計   lV .F,3  
auditor 審計員   [ '%69dPh  
average 平均數   @iEA:?9uX  
average cost 平均成本   /m!Cc/Hv  
bad debt 壞賬   ~EK'&Y"1  
balance 餘額   G;f/Tch  
balance sheet 資產負債表   tgjr&G}a@0  
bank account 銀行賬戶   191&_*Xb  
bank balance 銀行結存   iD= p\  
bank charge 銀行手續費   Jvun?J m  
bank deposit 銀行存款   4(-bx.V  
bank discount 銀行貼現   6\
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bank draft 銀行匯票   _0gKK2  
bank loan 銀行借款   ",{ibh)g$`  
bank overdraft 銀行透支   Jv.UQ  
bankers acceptance 銀行承兌   }8;[O 9  
bankruptcy 破產   XJ2^MF2BU  
bearer 持票人   0@2mXO9f"  
beneficiary 受益人   YDGS}~m~Q  
bequest 遺產   :_Eqf8T  
bill 票據   t<n"-Tqu  
bill of exchange 匯票   /x{s5P3  
bill of lading 提單   aTf`BG{kw  
bills discounted 貼現票據   :8A!HI}m{  
bills payable 應付票據   J<Pw+6B~  
bills receivable 應收票據   #$3yz'"QF  
board of directors 董事會   =V"(AuCVE  
bonds 債券   W d0NT@  
bonus 紅利   c*UvYzDZL  
book value 賬面價值   r=c<--_@  
bookkeeper 簿記員   w1;hy"zPsj  
bookkeeping 簿記   %7O?JI[  
branch office general ledger 支店往來賬戶   y*M
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broker 經紀人   w>b-} t  
brought down 接前   wp7!>%s{  
brought forward 接上頁   }-~T <egF  
budget 預算   h=_mNG>R)  
by-product 副產品   :a: l j  
by-product sales 副產品銷售   k? Xc  
capital 股本   M@
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capital income 資本收益   J~(Wf%jM~  
capital outlay 資本支出   H~ u[3LQz  
capital stock 股本   t20PP4FWM  
capital stock certificate 股票   V34hFa  
carried down 移後   hVUP4 A  
carried forward 移下頁   ,.gQ^^+=  
cash 現金   ;O<9|?  
cash account 現金賬戶   xJ2 *LM -  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   yUPIY:0  
cash on hand 庫存現金   X>?b #Eva  
cash payment 現金支付   e*j.  
cash purchase 現購   @* il3h,  
cash sale 現沽   @T fl>/%  
cashier 出?#123;員   \n9zw'  
cashiers check 本票   >&!RWH9*q  
certificate of deposit 存款單折   Lr`
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certificate of indebtedness 借據   rWh6RYd<T  
certified check 保付支票   Cye$H9 2  
certified public accountant 會計師   7Ol}EPf#  
charges 費用   .@ -$5Jw  
charge for remittances 匯水手續費   yz2Ci0Dwy  
charter 營業執照   fm~kM J  
chartered accountant 會計師   ]59i>  
chattles 動產   Blq8H"3!:  
check 支票   LK"  bC  
che stub 支票存根   TPhTaKCio  
closed account 己結清賬戶   *-s,. F+c  
closing 結算   7hy&-<  
closing entries 結賬紀錄   g,:j/vR  
closing stock 期末存貨   4d
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closing the book 結賬   5d@t7[]  
columnar journal 多欄日記賬   "7>>I D  
combination 聯合   +h_ !0dG  
commission 佣金   f lgRpXt  
commodity 商品   $BmmNn#  
common stock 普通股   NA,CZ  
company 公司   -CH`>  
compensation 賠償   wW?,;B'74  
compound interest 複利   6n1rL  
consignee 承銷人   i ZL2p>  
consignment 寄銷   0b91y3R+  
consignor 寄銷人   q2:K4  
consolidated balance sheet 合併資產負債表   %r)avI  
consolidated profit and loss account 合併損益表   #y|V|nd
 
consolidation 合併   ; v  
construction cost 營建成本   1{_A:<VBl  
construction revenue 營建收入   -G,^1A
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contract 合同   !6&W,0<  
control account 統制賬戶   ``ekR6[8c  
copyright 版權   +jC*'7p@  
corporation 公司   n]+W 3[i  
cost 成本   0N=X
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cost accounting 成本會計   .lhn;*Yi  
cost of labour 勞工成本   H;aYiy  
cost of production 生產成本   5BR5X\f0  
cost of manufacture 製造成本   NrDi  
cost of sales 銷貨成本   G,=yc@uq  
cost price 成本價格   $>U# W:  
credit 貸方   27ckdyQx  
credit note 收款通知單   FZiW |G  
creditor 債權人   ,%bhyww<  
crossed check 橫線支票   @xsCXCRWVV  
current account 往來活期賬戶   \8OO)98'  
current asset 流動資產   gfU-"VpHE  
current liability 流動負債   :T3/yd62N  
current profit and loss 本期損益   *b}>cn)<v  
debit 借方   t0:AScZY   
debt 債務   TST4Vy3  
debtor 債務人   Ut]+k+ 4  
deed 契據   a'\By?V]  
deferred assets 遞延資產   0i[zup
 
deferred liabilities 遞延負債   vFrt|JC_{  
delivery 交貨   }_QKJw6/"  
delivery expense 送貨費   Ta JB4zB  
delivery order 出貨單   "x'),  
demand draft 即期匯票   N^VD=<#T  
demand note 即期票據   !A8^Xmz"  
demurrage charge 延期費   o  A*G  
deposit 存款   'cDx{?  
deposit slip 存款單   PZ8U6K'
 
depreciation 折舊   Bqws!RM'&@  
direct cost 直接成本   *5$&`&,  
direct labour 直接人工   }2)DPP:ic  
director 董事   OEr:xK2T  
discount 折扣   H]<]^Zmjy  
discount on purchase 進貨折扣   bt+,0\Vg5  
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