[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。   # 2RiLht  
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acceptance 承兌   !*aPEf270  
account 賬戶   5;\gJf  
accountant 會計員   $Az^Y0[D  
accounting 會計    8"%RCE  
accounting system 會計制度   Z&Y=`GOI  
accounts payable 應付賬款   %@Oma  
accounts receivable 應收賬款   \P;rES'  
accumulated profits 累積利益   (-0ePSO G  
adjusting entry ?#123;整記錄   nOb?-rR  
adjustment ?#123;整   0fm*` 4Q  
administration expense 管理費用   }lP;
U$  
advances 預付   4[yIOs  
advertising expense 廣告費   *>NX%by)  
agency 代理   a2w T6jY  
agent 代理人   Tlq-m2]  
agreement 契約   1TS0X:TCn  
allotments 分配數   r@U3sO#N  
allowance 津貼   a,|?5j9,P  
amalgamation 合併   4jNG^@O  
amortization 攤銷   b>\?yL/%+?  
amortized cost 應攤成本   8j5<6Cv_  
annuities 年金   Os&n  
applied cost 已分配成本   *T`-|H*6@  
applied expense 已分配費用   mO* ^1  
applied manufacturing expense 己分配製造費用   %zBCq"y  
apportioned charge 攤派費用   m/B6[  
appreciation 漲價   l[Q:}y  
article of association 公司章程   +k\Uf*wh  
assessment 課稅   :~F:/5
 
assets 資產   _;
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attorney fee 律師費   g7\,{Bw#E  
audit 審計   @%/]Q<<q
 
auditor 審計員   2S"Nf8>zp  
average 平均數   "{D6J8 09  
average cost 平均成本   G{Yz8]m  
bad debt 壞賬   lg:  
balance 餘額   5cJ!"  
balance sheet 資產負債表   %" D%:  
bank account 銀行賬戶   ;5_{MCPM  
bank balance 銀行結存   oF]cTAqhC.  
bank charge 銀行手續費   80b;I|-T,  
bank deposit 銀行存款   O.G'?m<:#  
bank discount 銀行貼現   F&RgT1*  
bank draft 銀行匯票   ;U9J++\d<A  
bank loan 銀行借款   Fd]\txOXj  
bank overdraft 銀行透支   *NFg;<:j  
bankers acceptance 銀行承兌   VhL{'w7f  
bankruptcy 破產   NLS"eDm  
bearer 持票人   : _e#  
beneficiary 受益人   #Z+i~t{e(  
bequest 遺產   r;BT,jiX  
bill 票據   E>b2+;Jv  
bill of exchange 匯票   ncu`vYI.  
bill of lading 提單   Vd^g9  
bills discounted 貼現票據   YB<*"HxM)}  
bills payable 應付票據   MP Z3D9  
bills receivable 應收票據   j#r6b]k(Hv  
board of directors 董事會   >Y7a4~ufko  
bonds 債券   ho8`sh>N  
bonus 紅利   3@+b}9s8  
book value 賬面價值   X cr  =  
bookkeeper 簿記員   ,.iRnR  
bookkeeping 簿記   zgx&
Pte  
branch office general ledger 支店往來賬戶   8Jf.ECQT  
broker 經紀人   [B@'kwD\l  
brought down 接前   +#U|skl  
brought forward 接上頁   !+>v[(OzM  
budget 預算   =4V&* go*\  
by-product 副產品   =_$Qtq+h  
by-product sales 副產品銷售   OsBo+fwT  
capital 股本   Jk@]tAwoM  
capital income 資本收益   d->|EJP  
capital outlay 資本支出   b@RHc!,>jV  
capital stock 股本   :w}{$v}#D;  
capital stock certificate 股票   ojYbR<jn9  
carried down 移後   mxor1P#|  
carried forward 移下頁   |*Z$E$k:  
cash 現金   ? WJ> p  
cash account 現金賬戶   b vfk  
cash in bank 存銀行現金   mc=LP>uoS  
cash on delivery 交貨收款   afjtn_IB  
cash on hand 庫存現金   X%yO5c\l2  
cash payment 現金支付   BA\/
YW @  
cash purchase 現購   C{TA.\   
cash sale 現沽   A-:O`RK  
cashier 出?#123;員   +"9hWb5  
cashiers check 本票   (c0A.L)  
certificate of deposit 存款單折   W3`>8v1?o  
certificate of indebtedness 借據   D N4$Jva  
certified check 保付支票   ga?*DI8w  
certified public accountant 會計師   93t9^9  
charges 費用   dJ"iEb|4  
charge for remittances 匯水手續費   wFG3KzEq ~  
charter 營業執照   U qG .:@T  
chartered accountant 會計師   !9 fz(9  
chattles 動產   3?Y2L  
check 支票   Gy=B&boZ  
che stub 支票存根   ^C2\`jLMY  
closed account 己結清賬戶   d,Y_GCZ7|W  
closing 結算   l7&$}x-  
closing entries 結賬紀錄   EC
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closing stock 期末存貨   2]%h$f+  
closing the book 結賬   !i=nSqW  
columnar journal 多欄日記賬   9 \^|6k,  
combination 聯合   ~]ZpA-*@Ut  
commission 佣金   wAnb Di{W  
commodity 商品   v[Kxja;  
common stock 普通股   R<B7K?SxV~  
company 公司    i2~  
compensation 賠償   ^eW}XRI  
compound interest 複利   ^>"z@$|\:  
consignee 承銷人   re> rr4@  
consignment 寄銷   @&[T _l  
consignor 寄銷人   0uBl>A7qhn  
consolidated balance sheet 合併資產負債表   JxyB(
 
consolidated profit and loss account 合併損益表   Nk {XdrY  
consolidation 合併   {BKl`1z  
construction cost 營建成本   |_ua
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construction revenue 營建收入   @)SL_9  
contract 合同   OyqNLR  
control account 統制賬戶   :;t #\%L/  
copyright 版權   sXNb}gJ  
corporation 公司   ,t1abp{A  
cost 成本   MDF%\Sx  
cost accounting 成本會計   >I=2!C 1w  
cost of labour 勞工成本   ! !
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cost of production 生產成本   T?4G'84nN  
cost of manufacture 製造成本   (
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cost of sales 銷貨成本   %#$EP7"J  
cost price 成本價格   O]qU[y+  
credit 貸方   *OQG4aWy  
credit note 收款通知單   o/ui)U_  
creditor 債權人   $0arz{Oh  
crossed check 橫線支票   !0N7^Z"gtz  
current account 往來活期賬戶   L\;6y*K  
current asset 流動資產    6m6zA/  
current liability 流動負債   D-,L&R!`  
current profit and loss 本期損益   
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debit 借方   L<fvKmo(fw  
debt 債務   RQMEBsI}  
debtor 債務人   x\QY@9  
deed 契據   Y"KE7>Jf  
deferred assets 遞延資產   fHZTXvxoL  
deferred liabilities 遞延負債   Znetzm=0  
delivery 交貨   1Z,[|wJ  
delivery expense 送貨費   Q:$Zy  
delivery order 出貨單   <x!GE>sf+  
demand draft 即期匯票   1 E22R  
demand note 即期票據   [V}S<Xp  
demurrage charge 延期費   frBX{L  
deposit 存款   B
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deposit slip 存款單   vVE7f
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depreciation 折舊   hUm'8)OJ  
direct cost 直接成本   J+f!Ar  
direct labour 直接人工   +&["HoKg}&  
director 董事   VM0j`bs'K*  
discount 折扣   ++DG5`  
discount on purchase 進貨折扣   iPrLwheb  
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