[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。   2zX9c<S=5  
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acceptance 承兌   (rBYE[@,  
account 賬戶   u1.0-Y?  
accountant 會計員   lB#7j  
accounting 會計   '0I>  
accounting system 會計制度   6C ?,V3Z  
accounts payable 應付賬款   (eHTXk*V`  
accounts receivable 應收賬款   h1f 05  
accumulated profits 累積利益   {yd(n_PqY  
adjusting entry ?#123;整記錄   E7/i_Xkk  
adjustment ?#123;整   H"?Ndl:  
administration expense 管理費用   .}(X19R  
advances 預付   vCOtED*<  
advertising expense 廣告費   3`NSSS  
agency 代理   T&Z
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agent 代理人   <l eE.hhf.  
agreement 契約   L2%D$!9  
allotments 分配數   \,lIPA/L  
allowance 津貼   ] U}B~Y  
amalgamation 合併   2a 7"~z~  
amortization 攤銷   wZKmU
 
amortized cost 應攤成本   W
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annuities 年金   T?tZ?!6  
applied cost 已分配成本   ,TYFPulYcp  
applied expense 已分配費用   w`dSc@ :  
applied manufacturing expense 己分配製造費用   6k{gI.
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apportioned charge 攤派費用   i#*lK7  
appreciation 漲價   ]A1'+!1$  
article of association 公司章程   kD) ]\  
assessment 課稅   \}YAQ'T  
assets 資產   E, oR.B  
attorney fee 律師費   QpS7nGev  
audit 審計   >?ec"P%vS/  
auditor 審計員   ni<\AF] `  
average 平均數   X[SIk%{D  
average cost 平均成本   <@0S]jy  
bad debt 壞賬   f=7[GZoDn  
balance 餘額   w")m]LV  
balance sheet 資產負債表   VM;vLUu!e  
bank account 銀行賬戶   O&VA79\UO  
bank balance 銀行結存   !lM.1gTTC  
bank charge 銀行手續費   b8Hzl!zO  
bank deposit 銀行存款   Ua~8DdW  
bank discount 銀行貼現   <5G4|l  
bank draft 銀行匯票   J]Rh+@r.  
bank loan 銀行借款   )XoMOz  
bank overdraft 銀行透支   cu)B!#<!&  
bankers acceptance 銀行承兌   /neY2D6  
bankruptcy 破產   #6pJw?[  
bearer 持票人   *R7bI?ow   
beneficiary 受益人   iDltN]zS  
bequest 遺產   5Y@Hb!5D  
bill 票據   S5YEz XG  
bill of exchange 匯票   ^)aj,U[  
bill of lading 提單   0}'/3Q  
bills discounted 貼現票據   a=6@} l1<  
bills payable 應付票據   f6PYB&<1  
bills receivable 應收票據   b.9[Vf_G  
board of directors 董事會   vV"I}L  
bonds 債券   `91Z]zGpU  
bonus 紅利   !HeQMz  
book value 賬面價值   {Eqx'j  
bookkeeper 簿記員   vjA!+_I6  
bookkeeping 簿記   BbPRPkV  
branch office general ledger 支店往來賬戶   btbuE  
broker 經紀人   31QDN0o!~  
brought down 接前   gN*b~&G  
brought forward 接上頁   uWP0(6 %  
budget 預算   C]h_co2eI  
by-product 副產品   - Nt8'-  
by-product sales 副產品銷售   ~3%aEj  
capital 股本   7 ;2>kgf~  
capital income 資本收益   X0]$Ovq(l  
capital outlay 資本支出   F'JT7#eX  
capital stock 股本   #5iwDAw:|r  
capital stock certificate 股票   <$C3] =2  
carried down 移後   I$XwM  
carried forward 移下頁   CdtCxy5  
cash 現金   aN!,\D  
cash account 現金賬戶   voJJoy%  
cash in bank 存銀行現金   .z*}%,G  
cash on delivery 交貨收款   ~ftR:F|9  
cash on hand 庫存現金   ZkNet>9  
cash payment 現金支付   +4Q1s?`  
cash purchase 現購   1qp
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cash sale 現沽   5XuQQ!`  
cashier 出?#123;員   ?JW/Stua
 
cashiers check 本票   tJGK9!MH{(  
certificate of deposit 存款單折   ?30pNF|  
certificate of indebtedness 借據   {!!8 *ix  
certified check 保付支票   1Ve~P"w  
certified public accountant 會計師   \6pQ&an  
charges 費用   L=WKqRa>4  
charge for remittances 匯水手續費   m/< @Qw  
charter 營業執照   ZS`9r16@b  
chartered accountant 會計師   zz8N BO  
chattles 動產   !P":z0K4  
check 支票   [<>%I#7ulG  
che stub 支票存根   Xo6zeLHO  
closed account 己結清賬戶   >gl.ILo  
closing 結算   OM`Ws5W}f  
closing entries 結賬紀錄   ^b^buCYw  
closing stock 期末存貨   PWO5R]
 
closing the book 結賬   6y"T;.FAo  
columnar journal 多欄日記賬   iRM ?_
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combination 聯合   7y$U$6  
commission 佣金   Iv u'0vF  
commodity 商品   g!z &lQnZ  
common stock 普通股   m@)Ya*=<  
company 公司   zy|h1.gd  
compensation 賠償   m';4`Y5-  
compound interest 複利   B3I0H6O  
consignee 承銷人   PO|gM8E1x?  
consignment 寄銷   $&i8/pD  
consignor 寄銷人   1KjzKFnb  
consolidated balance sheet 合併資產負債表   tJm1Q#||  
consolidated profit and loss account 合併損益表   xhB -gG=  
consolidation 合併    sHOBT,B  
construction cost 營建成本   R~;8v1>K  
construction revenue 營建收入   b=SCyGxlZ5  
contract 合同   4E$d"D5]>p  
control account 統制賬戶   DU-dIqi  
copyright 版權   9"}5jq4*  
corporation 公司   JZJb&q){  
cost 成本   @ *5+ZAF  
cost accounting 成本會計   |EY1$qItid  
cost of labour 勞工成本   =<AG}by![  
cost of production 生產成本   V|/N-3M  
cost of manufacture 製造成本   j9BcoEl:;  
cost of sales 銷貨成本   S7@/dHN  
cost price 成本價格   S8C} C
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credit 貸方   ~b%dBn]n>  
credit note 收款通知單   v9Lf|FXo&  
creditor 債權人   `9A`
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crossed check 橫線支票   r&~]6 U  
current account 往來活期賬戶   P~PM$e  
current asset 流動資產   &3itBQF  
current liability 流動負債   5fLp?`T  
current profit and loss 本期損益   vOl3utu7  
debit 借方   u]]mbER*t#  
debt 債務   '
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debtor 債務人   R''2o_F6  
deed 契據   +;bZ(_ohG  
deferred assets 遞延資產   F3x*dq2  
deferred liabilities 遞延負債   }
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delivery 交貨   3~LNz8Z*  
delivery expense 送貨費   X<f4X"y  
delivery order 出貨單   sX
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demand draft 即期匯票   hb>uHUb&  
demand note 即期票據   c4bvJy8  
demurrage charge 延期費   !
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deposit 存款   w,X J8+B  
deposit slip 存款單   OUN"'p%%  
depreciation 折舊   '"h}l`  
direct cost 直接成本   b$tf9$f  
direct labour 直接人工   nk;+L  
director 董事   K1o&(;l8G  
discount 折扣   TZdJq  
discount on purchase 進貨折扣   ZbH_h]1$D  
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