[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。   j578)
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acceptance 承兌   xJ)n4)  
account 賬戶   hL;(C)(  
accountant 會計員   28J^
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accounting 會計   Y@ksQ_u  
accounting system 會計制度   "#oHYz3D  
accounts payable 應付賬款   ;Q*or2" !  
accounts receivable 應收賬款   NI [ pp`  
accumulated profits 累積利益   ~C`^6UQr/?  
adjusting entry ?#123;整記錄   o-OHjFfB  
adjustment ?#123;整   t+iHQfuP9A  
administration expense 管理費用   `Kr,>sEAM  
advances 預付   'd$P`Vw:  
advertising expense 廣告費   MgrLSKLT  
agency 代理   (/j/>9iro  
agent 代理人   4k_vdz  
agreement 契約   b8SHg^}  
allotments 分配數   (l-ab2'  
allowance 津貼   L(-b@Joh  
amalgamation 合併   c>RFdc:U  
amortization 攤銷   [^e%@TV>d  
amortized cost 應攤成本   kep/+J-u  
annuities 年金   r^paD2&}  
applied cost 已分配成本   n}G|/v<  
applied expense 已分配費用   d0Qd $ .%A  
applied manufacturing expense 己分配製造費用   VAf1" )pC  
apportioned charge 攤派費用   i?g5_HI  
appreciation 漲價   ;n=.>s*XL'  
article of association 公司章程   C3],n  
assessment 課稅   \BZhf?9U  
assets 資產   HbAkZP  
attorney fee 律師費   b+6\JE^Mz  
audit 審計   a\E:sPM'>  
auditor 審計員   ?_vakJ )  
average 平均數   1Y@Aixx  
average cost 平均成本   pDIVZC  
bad debt 壞賬   IS 2^g>T#1  
balance 餘額   2fR02={-  
balance sheet 資產負債表   M .JoHH  
bank account 銀行賬戶   V7P&%oz{C  
bank balance 銀行結存   FUjl8b-|  
bank charge 銀行手續費   K]0:?h;%Ld  
bank deposit 銀行存款   )oPLl|=h  
bank discount 銀行貼現   ps%q9}J  
bank draft 銀行匯票   o.G!7  
bank loan 銀行借款   |>htvDL  
bank overdraft 銀行透支   T DNQu
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bankers acceptance 銀行承兌   e<h~o!za  
bankruptcy 破產    L0@SCt  
bearer 持票人   *ikc]wQr$  
beneficiary 受益人   -}=%/|\FG  
bequest 遺產   lq&wXi  
bill 票據   >JCM.I0_|  
bill of exchange 匯票   #9xd[A: N  
bill of lading 提單   T'&I{L33Y  
bills discounted 貼現票據   hKjt'N:~ZY  
bills payable 應付票據   i9A+
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bills receivable 應收票據   x`mN U  
board of directors 董事會   ;\Y&ce  
bonds 債券   >wBJy4:  
bonus 紅利   rIhl.5Y  
book value 賬面價值   ac.Ms(D  
bookkeeper 簿記員   ^Z#W_R\l  
bookkeeping 簿記   ); dT_  
branch office general ledger 支店往來賬戶   ^[XYFQTL  
broker 經紀人   \\7ZWp\fN  
brought down 接前   /fT+^&  
brought forward 接上頁   &8_gRP  
budget 預算   M8Z2Pg\0  
by-product 副產品   .!,z:l$Kh  
by-product sales 副產品銷售   :Q_<Z@2Y{  
capital 股本   z3M6V}s4  
capital income 資本收益   u1PaHgi$  
capital outlay 資本支出   K7W6ZH9;  
capital stock 股本   :^x?2% ~K.  
capital stock certificate 股票   Jesjtcy<*  
carried down 移後   fCtPu08{Z  
carried forward 移下頁   RYl>  
cash 現金   ``e$AS  
cash account 現金賬戶   R>"OXFaE  
cash in bank 存銀行現金   }S$@ Ez6  
cash on delivery 交貨收款   .dQQoyR+O  
cash on hand 庫存現金   _DNHc*  
cash payment 現金支付   g
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cash purchase 現購   wG<(F}VX  
cash sale 現沽   nMvKTH  
cashier 出?#123;員   p>;_e(  
cashiers check 本票   yz*6W zD  
certificate of deposit 存款單折   !0C ^TCuG  
certificate of indebtedness 借據   !M]\I&  
certified check 保付支票   !yU!ta Q  
certified public accountant 會計師   mj=$[y(  
charges 費用   oRFHq>-.g  
charge for remittances 匯水手續費   b7Jk{x #u  
charter 營業執照   ag^EH"%zw  
chartered accountant 會計師   />c F  
chattles 動產   
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check 支票   f?kA,!  
che stub 支票存根   sYM3&ikyHI  
closed account 己結清賬戶   <
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closing 結算   YA9Xe+g  
closing entries 結賬紀錄   fvK):eCo  
closing stock 期末存貨   }D/0&<1  
closing the book 結賬   ^_ L'I%%[  
columnar journal 多欄日記賬   CM?dB$AwX  
combination 聯合  
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commission 佣金   ?ORG<11a  
commodity 商品   ysm)B?+k  
common stock 普通股   T<Y^V  
company 公司   7.-Q9xv  
compensation 賠償   IOmQ1X7,  
compound interest 複利   d|CSWcU  
consignee 承銷人   XcB!9AIO  
consignment 寄銷   h'YC!hjp  
consignor 寄銷人   Q$Qs $  
consolidated balance sheet 合併資產負債表   4^\ 5] d!  
consolidated profit and loss account 合併損益表   ]8FSs/4  
consolidation 合併   '1{co/Y  
construction cost 營建成本   BC0SSR@e  
construction revenue 營建收入   Y ]&D;w  
contract 合同   d6,SZ*AE  
control account 統制賬戶   6=A
  
copyright 版權   H"lq!C`  
corporation 公司   B|U*2|e  
cost 成本   Tl"GOpH\]  
cost accounting 成本會計   b$\3Y'":  
cost of labour 勞工成本   5:v"^"Sz  
cost of production 生產成本   8$9<z  
cost of manufacture 製造成本   TOmq2*,/  
cost of sales 銷貨成本   0mk-o  
cost price 成本價格   `7$0
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credit 貸方   ``KimeA~  
credit note 收款通知單   " UaUaSg#  
creditor 債權人   k)j,~JH  
crossed check 橫線支票   hAq7v']m  
current account 往來活期賬戶   &6 .r=,BO  
current asset 流動資產   e@N@8i"q5  
current liability 流動負債   QII-9RxX"  
current profit and loss 本期損益   &U/7D!^X  
debit 借方   <nDuN*|  
debt 債務   ?IRp3H  
debtor 債務人  
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deed 契據   Q${0(#Nu  
deferred assets 遞延資產   tDn{;ED<  
deferred liabilities 遞延負債   [~e{58}J|  
delivery 交貨   x9S~ns+r  
delivery expense 送貨費    ;LEO+,6  
delivery order 出貨單   Y&M}3H>E  
demand draft 即期匯票   ,SQmQ6h  
demand note 即期票據   iV<4#aBg  
demurrage charge 延期費   I-oY@l`  
deposit 存款   2;X{ZLo
 
deposit slip 存款單   g
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depreciation 折舊   *b#00)d  
direct cost 直接成本   t*

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direct labour 直接人工   Sh&n DdF"  
director 董事   $OEhdz&Fi  
discount 折扣   u.W}{-+kp  
discount on purchase 進貨折扣   nGb%mlb  
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