[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。   ?hh#@61  
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acceptance 承兌   b[s=FH]#N  
account 賬戶   QopA'm  
accountant 會計員   tR`^c8gD  
accounting 會計   <A
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accounting system 會計制度   Rw!wfh_+  
accounts payable 應付賬款   eOUv#F  
accounts receivable 應收賬款   !<#,M9 EA&  
accumulated profits 累積利益   AREpZ2GiU  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   ]r.95|V*  
administration expense 管理費用   RHv|ijYy  
advances 預付   \;bDDTM  
advertising expense 廣告費   DICS6VG}  
agency 代理   ;@$v_i  
agent 代理人   ]7DS>%mY(  
agreement 契約   'S#D+oF(1~  
allotments 分配數   vMv? fE"  
allowance 津貼   9L7jYy=A#  
amalgamation 合併   %s*F~E  
amortization 攤銷   GX0S9s  
amortized cost 應攤成本   /n-!dXi  
annuities 年金   PDNbhUAV  
applied cost 已分配成本   ~U$ioQy<  
applied expense 已分配費用   &Fy})/F3v  
applied manufacturing expense 己分配製造費用   h6~H5X  
apportioned charge 攤派費用   NSkIzaNY  
appreciation 漲價   L|]!ULi$d  
article of association 公司章程   ={[9kR i  
assessment 課稅   +Jw+rjnP  
assets 資產   He)
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attorney fee 律師費   tLSM]Q  
audit 審計   y)uxj-G  
auditor 審計員   /w "h'u  
average 平均數   X]+z:!  
average cost 平均成本   w tSX(LNY  
bad debt 壞賬   2`P=ekF]  
balance 餘額   ni~1)"U.  
balance sheet 資產負債表   Hkzx(yTi  
bank account 銀行賬戶   !(nFq9~~Q  
bank balance 銀行結存   1)v]<Ga~%1  
bank charge 銀行手續費    4"~F  
bank deposit 銀行存款   g(QT"O!dY  
bank discount 銀行貼現   6BH P#B2j  
bank draft 銀行匯票   oxZXY]$y
 
bank loan 銀行借款   P={8qln,X  
bank overdraft 銀行透支   JxmFUheLt  
bankers acceptance 銀行承兌   D/&nEMp6  
bankruptcy 破產   |*v w(  
bearer 持票人   n@_aTY  
beneficiary 受益人   05s{Z.aK  
bequest 遺產   GD@|XwK){  
bill 票據   /vNHb_-  
bill of exchange 匯票   EK2mJCC|  
bill of lading 提單   0HPqoen$  
bills discounted 貼現票據   D]'/5]~z<  
bills payable 應付票據   Lhmb=
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bills receivable 應收票據   ,t@B]ll  
board of directors 董事會   D* QZR;D#.  
bonds 債券   'mYUAVmSC#  
bonus 紅利   k] iy
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book value 賬面價值   6rBP,\m  
bookkeeper 簿記員   |mF=X*  
bookkeeping 簿記   6H^=\  
branch office general ledger 支店往來賬戶   e N^6gub  
broker 經紀人   BI6]{ZC"  
brought down 接前   H>Q X?>j  
brought forward 接上頁   75W@B}dZd  
budget 預算   LO@o`JF  
by-product 副產品   RYZM_@5$t  
by-product sales 副產品銷售   l]~mB~  
capital 股本   sUz,F8G  
capital income 資本收益   w=k
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capital outlay 資本支出   t~M0_TnXlP  
capital stock 股本   JmF:8Q3H  
capital stock certificate 股票   q!
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carried down 移後   ~nRbb;M  
carried forward 移下頁   f,'^"Me$c  
cash 現金   
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cash account 現金賬戶   k]=lo'bF4  
cash in bank 存銀行現金   9s&dN   
cash on delivery 交貨收款   B\\M%!a>  
cash on hand 庫存現金   {]Ec:6  
cash payment 現金支付   +o|I@7f  
cash purchase 現購   ;( [^+_/  
cash sale 現沽   p-kug]qX  
cashier 出?#123;員   "R^0e Nv$  
cashiers check 本票   _g%,/y 9y  
certificate of deposit 存款單折   v~:'t\n  
certificate of indebtedness 借據   1otE:bi  
certified check 保付支票   )St`}qu;  
certified public accountant 會計師   pM}n)Q!{3"  
charges 費用   ~n;U5hcB  
charge for remittances 匯水手續費   TT^L)d  
charter 營業執照   &0RKNpwg  
chartered accountant 會計師   ;4k/h/o1#  
chattles 動產   -\~HAnh  
check 支票   @Px_\w  
che stub 支票存根   _rz7)%Y'#$  
closed account 己結清賬戶   ,:xses*7  
closing 結算   AHet,N  
closing entries 結賬紀錄   {r
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closing stock 期末存貨   hH_\C.bL  
closing the book 結賬   yX%NFXD  
columnar journal 多欄日記賬   09J,!NN  
combination 聯合   zxC~a97`  
commission 佣金   .o)  
commodity 商品   K>_~|ZN1C8  
common stock 普通股   l*b0uF  
company 公司   7`
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compensation 賠償   ^?S 
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compound interest 複利   4VP$,|a  
consignee 承銷人   7_`_iymR  
consignment 寄銷   9a]JQ  
consignor 寄銷人   1AQ3<  
consolidated balance sheet 合併資產負債表   tZygTvK/S  
consolidated profit and loss account 合併損益表   />O.U?  
consolidation 合併   2`A\'SM'4  
construction cost 營建成本   -IS$1  
construction revenue 營建收入   >6:UWvV1  
contract 合同   H8h,JBg5<F  
control account 統制賬戶   >:|jds#  
copyright 版權   ^C~t)U  
corporation 公司    / !aVv  
cost 成本   zO((FQ  
cost accounting 成本會計   zKFiCP K  
cost of labour 勞工成本   +r$VrNVs  
cost of production 生產成本   ~|&To>  
cost of manufacture 製造成本   Dv}VmC""  
cost of sales 銷貨成本   3u oIYY  
cost price 成本價格   T1c&3  
credit 貸方   vu3zZMl  
credit note 收款通知單   K_-S`-eH  
creditor 債權人   e#^vA$d  
crossed check 橫線支票   )JOo|pr-K  
current account 往來活期賬戶   KSO%89R'  
current asset 流動資產   & sgzSX  
current liability 流動負債   %";ap8J04F  
current profit and loss 本期損益   /J!~0~F  
debit 借方   b$Q#Fv&P  
debt 債務   ' pfkbmJ  
debtor 債務人   s:JQV  
deed 契據   8*EqG5OP  
deferred assets 遞延資產   .e |\Bf0P  
deferred liabilities 遞延負債   1 Ay.^f  
delivery 交貨   S+u@ Q}
 
delivery expense 送貨費   B:fulgh2ni  
delivery order 出貨單   ,EH^3ODD  
demand draft 即期匯票   })C}'!+]  
demand note 即期票據   xpWY4Q  
demurrage charge 延期費   e|4U2\&3y  
deposit 存款   `FByME  
deposit slip 存款單   nBtKSNT#Q  
depreciation 折舊   oT9qd@uQ0:  
direct cost 直接成本   }VqCyJu&{  
direct labour 直接人工   K%YR; )5A  
director 董事   uXVs<im  
discount 折扣   y|(?>\jBl  
discount on purchase 進貨折扣   v\-7sgZR  
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