[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。   'e]>lRZ  
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acceptance 承兌   {2:baoG-  
account 賬戶   M5:.\0_  
accountant 會計員   TfZM0Wz  
accounting 會計   L^t%p1R  
accounting system 會計制度   3_ J'+  
accounts payable 應付賬款   DDkN3\w  
accounts receivable 應收賬款   +3.9)w  
accumulated profits 累積利益   9~Sa7P  
adjusting entry ?#123;整記錄   el5Pe{j'  
adjustment ?#123;整   V.`hk^V,  
administration expense 管理費用   &q|
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advances 預付   kum@cA  
advertising expense 廣告費   I-!7 EC2{!  
agency 代理   >4wigc  
agent 代理人   =I'iD0eR  
agreement 契約   l=XZBe*[g'  
allotments 分配數   Ag0w8F  
allowance 津貼   @xo8"kl  
amalgamation 合併   JmCHwyUK?  
amortization 攤銷   ru`7iqcz  
amortized cost 應攤成本   XuJyso9kA  
annuities 年金   I(VqtC:K.  
applied cost 已分配成本   2i6=g<  
applied expense 已分配費用   yWZ_  
applied manufacturing expense 己分配製造費用   Y_n/r D>  
apportioned charge 攤派費用   '{cND  
appreciation 漲價   83vZR
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article of association 公司章程   *bpN!2  
assessment 課稅   qfT9g>EF  
assets 資產   Ynf "g#(  
attorney fee 律師費   o0No"8DnjH  
audit 審計   \,NT5>  
auditor 審計員   A*0X~6W  
average 平均數   .a2R2~35  
average cost 平均成本   ~_;.ZZ-H]  
bad debt 壞賬   tBzE(vW  
balance 餘額   JzywSQ  
balance sheet 資產負債表   yj_/:eX  
bank account 銀行賬戶   ]vcT2lr]  
bank balance 銀行結存   4Wz1O$*  
bank charge 銀行手續費   8HLL3H0  
bank deposit 銀行存款   t9<BQg  
bank discount 銀行貼現   $9\8?gS  
bank draft 銀行匯票   :1f,%Z$,q  
bank loan 銀行借款   Yl a
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bank overdraft 銀行透支   X n0HJ^
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bankers acceptance 銀行承兌    Yf[Cmn  
bankruptcy 破產   TVvE0y(9  
bearer 持票人   %6fnL~A  
beneficiary 受益人   ]EF"QLNN(  
bequest 遺產   uu]C;wl  
bill 票據   {@ Lun6\  
bill of exchange 匯票   Jityb}Z"  
bill of lading 提單   BIMX2.S1o  
bills discounted 貼現票據   g,YF$:e  
bills payable 應付票據   `Qb!W45  
bills receivable 應收票據   u=@zYA(  
board of directors 董事會   %Jl6e}!  
bonds 債券   S`[(y?OF?  
bonus 紅利   A1B[5a*o!  
book value 賬面價值   FB?V<x  
bookkeeper 簿記員   `@\FpV[|P  
bookkeeping 簿記   p\~ a=  
branch office general ledger 支店往來賬戶   h] )&mFiE"  
broker 經紀人   G@
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brought down 接前   ]D@aMC$#  
brought forward 接上頁   !|VtI$I>x  
budget 預算   `TF3Ho\MC  
by-product 副產品   -|#/KKF  
by-product sales 副產品銷售   \s8h.xjU  
capital 股本   G1X73qoHT<  
capital income 資本收益   ZiKO|U@/  
capital outlay 資本支出    _G4U  
capital stock 股本   ;X;x.pi  
capital stock certificate 股票   yWc%z6dXC  
carried down 移後   Qj /H$  
carried forward 移下頁   7{"F%`7L  
cash 現金  
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cash account 現金賬戶   CPsl/.$tC  
cash in bank 存銀行現金   :L:] 3L  
cash on delivery 交貨收款   jbg9EtQ!*  
cash on hand 庫存現金   8=f+`e  
cash payment 現金支付   #.]W>h N8\  
cash purchase 現購   WM$Z?CN%KB  
cash sale 現沽   A0.xPru1p  
cashier 出?#123;員   #Sy~ t{4  
cashiers check 本票   U\{I09@E 0  
certificate of deposit 存款單折   ^|U5
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certificate of indebtedness 借據   PCDv
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certified check 保付支票   !:vQg+S  
certified public accountant 會計師   k=Wt 57jt  
charges 費用   * kL> 9  
charge for remittances 匯水手續費   9-A@2&J1  
charter 營業執照   rmX5-k  
chartered accountant 會計師   [=-,i#4  
chattles 動產   9*"K+t:  
check 支票   ZS3T1 <z  
che stub 支票存根   H`3w=T+I  
closed account 己結清賬戶   TgRG6?#^l  
closing 結算   HF&dHD2f  
closing entries 結賬紀錄   <T'fJcR  
closing stock 期末存貨   N1n\tA?  
closing the book 結賬   K;`*n7=IA  
columnar journal 多欄日記賬   i7\>uni  
combination 聯合   rw@N=`4P  
commission 佣金   yYaYuf  
commodity 商品   x)q$.u+  
common stock 普通股   ](ztb)  
company 公司   URh5ajoR%  
compensation 賠償   EO",|V-  
compound interest 複利   ;%>X+/.y0  
consignee 承銷人   Xn!=/<TIVz  
consignment 寄銷   N'5DB[:c:  
consignor 寄銷人   H0Sm4  
consolidated balance sheet 合併資產負債表   ,:8
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consolidated profit and loss account 合併損益表   >X>]QMfh  
consolidation 合併   }ZwnG=7T?  
construction cost 營建成本   Np~qtR  
construction revenue 營建收入   FFN.9[Ly  
contract 合同   "VsS-b^P  
control account 統制賬戶   ?K.!^G  
copyright 版權   -x/g+T-  
corporation 公司   cwUor}<|  
cost 成本   )gR3S%Ju  
cost accounting 成本會計   wDh&S{N  
cost of labour 勞工成本   ;ov}%t>UD  
cost of production 生產成本   }u5J<*:bZ  
cost of manufacture 製造成本   wp/x|AV  
cost of sales 銷貨成本   LR17ilaa'  
cost price 成本價格   &)~LGWBdC  
credit 貸方   A_6Dol=J@  
credit note 收款通知單   0wETv  
creditor 債權人   B7'2@+(  
crossed check 橫線支票   zWdz9;=_  
current account 往來活期賬戶    Z \$!:  
current asset 流動資產   *41WZE  
current liability 流動負債   5_L43-  
current profit and loss 本期損益   7nPm{=BG  
debit 借方   nm,Tng oj  
debt 債務   wK%x
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debtor 債務人   AWmJm)  
deed 契據   0*u X2*  
deferred assets 遞延資產   u-dF~.x  
deferred liabilities 遞延負債   c$3ZEe
 
delivery 交貨   ]<O-
 
delivery expense 送貨費   Nk>6:Ho{G  
delivery order 出貨單   gE!`9#..  
demand draft 即期匯票   ?Vr~~v"fg8  
demand note 即期票據   
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demurrage charge 延期費   ]0p*EB=C*  
deposit 存款   y|D-W>0cX3  
deposit slip 存款單   0k|/]zfb  
depreciation 折舊   CwfGp[|}e  
direct cost 直接成本   _ID =]NJ_  
direct labour 直接人工   _k W:FB  
director 董事   ^m^,:]I0P  
discount 折扣   5z:/d`P[  
discount on purchase 進貨折扣   z:W1(/W~  
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