[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。    cJ{ P,K  
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acceptance 承兌    ]= D  
account 賬戶   ATewdq[C  
accountant 會計員   |8+rUFkU8  
accounting 會計   >(Ddw N9l  
accounting system 會計制度   SygsZv&LZ  
accounts payable 應付賬款   j*\MUR=  
accounts receivable 應收賬款   \aRB   
accumulated profits 累積利益   OVK(:{PwS  
adjusting entry ?#123;整記錄   UM^hF%  
adjustment ?#123;整   Du4?n8 o  
administration expense 管理費用   \srOU|  
advances 預付   KiHAm|,  
advertising expense 廣告費   tXGcwoOB  
agency 代理   ECfY~qK  
agent 代理人   _\]UA?0  
agreement 契約   KDzI
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allotments 分配數   V:
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allowance 津貼   2!`Z3>Oa  
amalgamation 合併   TJa%zi  
amortization 攤銷   $>`8' I  
amortized cost 應攤成本   Pl ,M>IQ  
annuities 年金   p{u}t!`!d  
applied cost 已分配成本   ]sIFK  
applied expense 已分配費用   y!Eh /KD  
applied manufacturing expense 己分配製造費用   6n4S$a  
apportioned charge 攤派費用   wIPDeC4  
appreciation 漲價   D^4V"rq  
article of association 公司章程   ?q7Gs)B=^'  
assessment 課稅   v8=MO:>{R  
assets 資產   Y*Rqgpu $  
attorney fee 律師費   7k3\_BHyb\  
audit 審計   ON^u|*kO  
auditor 審計員   3 g!h4?^  
average 平均數   C_;6-Q%V  
average cost 平均成本   |1$X`|S  
bad debt 壞賬   ttxOP   
balance 餘額   }?$Mh)  
balance sheet 資產負債表   /;J;,G`?  
bank account 銀行賬戶   aUQq<H'R  
bank balance 銀行結存   ttOsL')|  
bank charge 銀行手續費   B!lw>rUMQ  
bank deposit 銀行存款   @bE?WXY  
bank discount 銀行貼現   @Z
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bank draft 銀行匯票   JD.z}2+  
bank loan 銀行借款   Il[WXt<S  
bank overdraft 銀行透支   e&kg[jU  
bankers acceptance 銀行承兌   6&cU*Io@  
bankruptcy 破產   [ ff.R  
bearer 持票人   m[rJFSpef  
beneficiary 受益人   PI?[  
bequest 遺產   -
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bill 票據   #YV;Gp(2h  
bill of exchange 匯票   _;+&'=6.[  
bill of lading 提單   l
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bills discounted 貼現票據   Sx7xb]3XI"  
bills payable 應付票據   NiF*h~q  
bills receivable 應收票據   2I5@zm ea  
board of directors 董事會   ^|2qD: ;  
bonds 債券   :>u{BG;=79  
bonus 紅利   eAEVpC2  
book value 賬面價值   NjLd-v"2  
bookkeeper 簿記員   [&&4lKC}u  
bookkeeping 簿記   fzcT(y  
branch office general ledger 支店往來賬戶   ^  +G> N  
broker 經紀人   s4\2lBU?  
brought down 接前   jA'+>`@  
brought forward 接上頁   `,z{70  
budget 預算   }#@LZ)]hK  
by-product 副產品   mv_-|N~  
by-product sales 副產品銷售   7(- <x@e  
capital 股本   #';r 0? |  
capital income 資本收益   ?uLqB@!2  
capital outlay 資本支出   od>.
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capital stock 股本   ~drNlt9jf  
capital stock certificate 股票   92R{V%)G  
carried down 移後   >jm9x1+C  
carried forward 移下頁   ;
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cash 現金   |b'AWI81D  
cash account 現金賬戶   >jIc/yEYKI  
cash in bank 存銀行現金   ">7 bnOJ  
cash on delivery 交貨收款   %$Uw]a  
cash on hand 庫存現金   }T@AoIR0t  
cash payment 現金支付   x :s-\>RcA  
cash purchase 現購   pbNVj~ #6  
cash sale 現沽   )Lq FZ~B  
cashier 出?#123;員   $0 )K [K  
cashiers check 本票   L!5HE])<)  
certificate of deposit 存款單折   2epL!j)Wh  
certificate of indebtedness 借據   -ydT%x  
certified check 保付支票   5 X rn]  
certified public accountant 會計師   ftbu:RtK^^  
charges 費用   wS*UXF&f  
charge for remittances 匯水手續費   S!uyplYKF  
charter 營業執照   2zAS \Y  
chartered accountant 會計師   @W8RAS~  
chattles 動產   ?:,j9:m?  
check 支票   R~o?X^^O  
che stub 支票存根   sSxra!tv4  
closed account 己結清賬戶   *e=e7KC6kI  
closing 結算   " xKJ?8   
closing entries 結賬紀錄  
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closing stock 期末存貨   (,
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closing the book 結賬   MC3{LVNK  
columnar journal 多欄日記賬   K(hf)1q  
combination 聯合   5E]I  
commission 佣金   S; >_9  
commodity 商品   is,_r(
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common stock 普通股   3:r;(IaX  
company 公司   I#0$5a},u^  
compensation 賠償   pq4frq  
compound interest 複利   5,A/6b  
consignee 承銷人   eG<
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consignment 寄銷   d]<tFx>CQW  
consignor 寄銷人   Y0DBkg  
consolidated balance sheet 合併資產負債表   8AK#bna~-  
consolidated profit and loss account 合併損益表   ?6|EAKJ`lK  
consolidation 合併   !GO4cbdQ  
construction cost 營建成本   ~*RNJ  
construction revenue 營建收入   Ha<(~qf  
contract 合同   )%0#XC^/X5  
control account 統制賬戶   k&^fIz  
copyright 版權   VrHFM(RNe  
corporation 公司   $8b/"Qm  
cost 成本   %NKf@If)  
cost accounting 成本會計   /D eU`rj  
cost of labour 勞工成本   F2#^5s(  
cost of production 生產成本   aX~7
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cost of manufacture 製造成本   Pm-@ZZ~  
cost of sales 銷貨成本   yZKj>P1  
cost price 成本價格   
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credit 貸方   v vFX\j3  
credit note 收款通知單   ]P-;]*&=  
creditor 債權人  
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crossed check 橫線支票   <)&;9C  
current account 往來活期賬戶   0@z78h=h  
current asset 流動資產   qT(j%F  
current liability 流動負債   y5>H>NS  
current profit and loss 本期損益   P*_Q8I)Y  
debit 借方   0-7xcF@s  
debt 債務   V7.EDE2A3  
debtor 債務人   Pr" 2d\  
deed 契據   (sZB-  
deferred assets 遞延資產   ~qRP.bV%f  
deferred liabilities 遞延負債   &<4Jyhm:o  
delivery 交貨   f>dWl$/_s  
delivery expense 送貨費   dQt]r  
delivery order 出貨單   A+AqlM+$i  
demand draft 即期匯票   S?&ntUah  
demand note 即期票據   J 5~bs*a8  
demurrage charge 延期費   ~
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deposit 存款   'z@(,5  
deposit slip 存款單   [W` _`  
depreciation 折舊   (c_E*>c)  
direct cost 直接成本   , j7&(V~  
direct labour 直接人工   >%t"VpvR  
director 董事   7D<M\l8G  
discount 折扣  
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discount on purchase 進貨折扣   0P
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