[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。   |+35y_
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acceptance 承兌   Eo\UAc  
account 賬戶   4l!@=qwn  
accountant 會計員   XYS'.6k(  
accounting 會計   VOc8q-hK  
accounting system 會計制度   Ypei
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accounts payable 應付賬款   @%tRhG  
accounts receivable 應收賬款   txZ?=8j_Y  
accumulated profits 累積利益   rsF\JQk  
adjusting entry ?#123;整記錄   R)M_|ca  
adjustment ?#123;整   )I^2k4Cg"  
administration expense 管理費用   ]W Zq^'q.  
advances 預付   |o2sbLp  
advertising expense 廣告費   bHhtd_}  
agency 代理   yz-,)GB6  
agent 代理人   VA"*6F  
agreement 契約   UPc<gB  
allotments 分配數   cTXri8K_  
allowance 津貼   PzV@umC1#f  
amalgamation 合併   d~/q"r1"  
amortization 攤銷   za:a)U^n  
amortized cost 應攤成本   *[r!  
annuities 年金   !@x+q)2  
applied cost 已分配成本   J[A14z]#`  
applied expense 已分配費用   2u"7T_"2D  
applied manufacturing expense 己分配製造費用    U3izvM  
apportioned charge 攤派費用   p}|.ZkyN  
appreciation 漲價   t~e<z81p  
article of association 公司章程   i
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assessment 課稅   dWXstb:[  
assets 資產   d{3@h+zL  
attorney fee 律師費   'Q =7/dY3I  
audit 審計   &-czStQ  
auditor 審計員   {ekCQeDo  
average 平均數   5aBAr  
average cost 平均成本   [F_/2+e  
bad debt 壞賬   >6~k9>nDb<  
balance 餘額   mCs#.%dU  
balance sheet 資產負債表   \":?xh_H  
bank account 銀行賬戶   !" JfOu  
bank balance 銀行結存   7R3fqU.Rq  
bank charge 銀行手續費   rUlS'L;$"  
bank deposit 銀行存款   q;fKcblKj  
bank discount 銀行貼現   OFGsjYLw  
bank draft 銀行匯票   T1`|~Z?g-  
bank loan 銀行借款   BaO1/zk  
bank overdraft 銀行透支   u>Rb ?`  
bankers acceptance 銀行承兌   #Ei,(xiP  
bankruptcy 破產    Og2vGzD  
bearer 持票人   [w0/\]o  
beneficiary 受益人   X; 5
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bequest 遺產   3;7q`  
bill 票據   fQ'.8'>T  
bill of exchange 匯票   TgTnqR@/  
bill of lading 提單   aZe
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bills discounted 貼現票據   {/LZcz[  
bills payable 應付票據   x lsqj`=  
bills receivable 應收票據   R#n%cXc|  
board of directors 董事會   'q>2t}KG  
bonds 債券   q8Nn%o=5V  
bonus 紅利   QN>7~=`  
book value 賬面價值   `e]6#iJ^  
bookkeeper 簿記員   2oZ9laJO  
bookkeeping 簿記   4Hb $0l  
branch office general ledger 支店往來賬戶   Uw/l>\  
broker 經紀人   tu>{  
brought down 接前   `p0ypi3hn  
brought forward 接上頁   Kzb`$CGK  
budget 預算   ?\/qeGW6G  
by-product 副產品   _Cy:]2o  
by-product sales 副產品銷售   U{~SXk'2+  
capital 股本   spQLG_o,J  
capital income 資本收益   J9%@VZut  
capital outlay 資本支出   3L_I[T$s  
capital stock 股本   8L5!T6+D&  
capital stock certificate 股票   B/J&l  
carried down 移後   H^~.mBP n  
carried forward 移下頁   F52B~@.  
cash 現金   >Z Ke  
cash account 現金賬戶   85|fyX  
cash in bank 存銀行現金   p<`+sf}A:  
cash on delivery 交貨收款   NQ|xM"MqD  
cash on hand 庫存現金   r7] "?#  
cash payment 現金支付   z *9FlV  
cash purchase 現購   V (rr"K+  
cash sale 現沽   }wwe}E-e  
cashier 出?#123;員   'PlaMOy  
cashiers check 本票   `Zz uo16  
certificate of deposit 存款單折   s?3i)Ymr  
certificate of indebtedness 借據   K?u(1  
certified check 保付支票   TNY4z(r  
certified public accountant 會計師   !&]z*t  
charges 費用   Zg:gY"^  
charge for remittances 匯水手續費   K3mAXC,d  
charter 營業執照   OQ4c#V?  
chartered accountant 會計師    f+Dn9t  
chattles 動產   ekQrW%\3  
check 支票   %*z-PT22  
che stub 支票存根   >qn/<??  
closed account 己結清賬戶   5IqQ|/m<6  
closing 結算   Di Or{)a  
closing entries 結賬紀錄   *s)}Bj  
closing stock 期末存貨   Q;h3v1GC\P  
closing the book 結賬   pKJK9@Ad  
columnar journal 多欄日記賬   U3#dT2U  
combination 聯合   NvtM3  
commission 佣金   8v yG*UK  
commodity 商品   znZ7*S >6\  
common stock 普通股   ujgLJ77  
company 公司   -NM0LTF  
compensation 賠償   \ Aq;Q?  
compound interest 複利   q]<xMg#nu  
consignee 承銷人   PI|`vC|yy&  
consignment 寄銷   8NimZ(  
consignor 寄銷人   W"hcaa,&  
consolidated balance sheet 合併資產負債表   )u @c3?$6  
consolidated profit and loss account 合併損益表   tSv0" L  
consolidation 合併   2H[)1|]l  
construction cost 營建成本   X)uDSI~  
construction revenue 營建收入   ]UNZd/hIL  
contract 合同   L2-^!'  
control account 統制賬戶   QLbMPS  
copyright 版權   +nZRi3yu=  
corporation 公司   ~%y\@x7I  
cost 成本   &K:' #[3V  
cost accounting 成本會計   tfiqr|z  
cost of labour 勞工成本   J\W-dI  
cost of production 生產成本   <>4!XPo%J  
cost of manufacture 製造成本   +T _ p8W+j  
cost of sales 銷貨成本   ;G
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cost price 成本價格   A['uD<4b  
credit 貸方   -S; &Q'Mt  
credit note 收款通知單   ~v:#zU  
creditor 債權人   R]b! $6Lt  
crossed check 橫線支票   f =_^>>.  
current account 往來活期賬戶   RfbdBsL  
current asset 流動資產   [}""@?  
current liability 流動負債   ER|!KtCSM  
current profit and loss 本期損益   PHR#>ZD  
debit 借方   EI`vVI  
debt 債務   rFXSO=P?Z  
debtor 債務人   sp8[cO=  
deed 契據   rveVCTbC  
deferred assets 遞延資產   Ao`_",E  
deferred liabilities 遞延負債   wz@FrRP=  
delivery 交貨   t*+! n.p  
delivery expense 送貨費   Hc!!tbBQ  
delivery order 出貨單   r7XD&Y  
demand draft 即期匯票   ^eTZn[qH>w  
demand note 即期票據   ! Q[}s#g  
demurrage charge 延期費   ` py}99G  
deposit 存款   H2 \1gNL  
deposit slip 存款單   c2b6B.4  
depreciation 折舊   &|z544  
direct cost 直接成本   {'(ej5,6  
direct labour 直接人工   d)*(KhYie@  
director 董事   GAJ~$AiwHH  
discount 折扣   =49oU  
discount on purchase 進貨折扣   ZDlu1>Q  
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