[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。   D<J'\
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acceptance 承兌   !
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account 賬戶   '
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accountant 會計員   DDr\Kv)k(  
accounting 會計   Be|! S_Y P  
accounting system 會計制度   <'4Wne.z!  
accounts payable 應付賬款   @l CG)Ix<  
accounts receivable 應收賬款   *5PQ>d G  
accumulated profits 累積利益   9;L4\  
adjusting entry ?#123;整記錄   >B{qPrmI  
adjustment ?#123;整   ;JkIZ8!  
administration expense 管理費用   */e$S[5  
advances 預付   G^ GIHd o  
advertising expense 廣告費   %<>:$4U@]  
agency 代理   {P6Bfh7CZ  
agent 代理人   \>5sW8P]H`  
agreement 契約   iLnW5yy  
allotments 分配數   CC=I|/mBM  
allowance 津貼   Ln#o:"
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amalgamation 合併   S
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amortization 攤銷   Z)| ~  
amortized cost 應攤成本   WVeNO,?ytS  
annuities 年金   fDsT@W,K  
applied cost 已分配成本   g!~SHW)l  
applied expense 已分配費用   vNw(hT5750  
applied manufacturing expense 己分配製造費用   ''9]`B,:a0  
apportioned charge 攤派費用   L~5f*LE$1  
appreciation 漲價  
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article of association 公司章程   qefp3&ls  
assessment 課稅   oSrA4g
 
assets 資產   9YI@c_1 Q  
attorney fee 律師費   Xgx/ubca0  
audit 審計   ?c?@j}=?yY  
auditor 審計員   {LiJ=Ebt  
average 平均數   \NNA"  
average cost 平均成本   C[,h!  
bad debt 壞賬   +1wEoU.l2  
balance 餘額   KRxJ2  
balance sheet 資產負債表   2- '_Nwkl*  
bank account 銀行賬戶   <ci(5M  
bank balance 銀行結存   -dovk?'Gj  
bank charge 銀行手續費   Ze%S<xT!O  
bank deposit 銀行存款   2;sTSGDG  
bank discount 銀行貼現   2e\"?yOD  
bank draft 銀行匯票  
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bank loan 銀行借款   uM$b/3%s  
bank overdraft 銀行透支   "1gIR^S%9  
bankers acceptance 銀行承兌   Lz1KDXr`)+  
bankruptcy 破產   r#WqXh_uk  
bearer 持票人   @2"uJ6o  
beneficiary 受益人   8(n>99VVK  
bequest 遺產   [,Ul
 
bill 票據   B-LV/WJ_  
bill of exchange 匯票   p8 S~`fjV  
bill of lading 提單   _kBmKE  
bills discounted 貼現票據   R>"pJbS;L  
bills payable 應付票據   |\Gkhi>;  
bills receivable 應收票據   OD}Uc+;K  
board of directors 董事會   ED8
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bonds 債券   aO$0[-A  
bonus 紅利   5:38}p9`
 
book value 賬面價值   C)m@/w  
bookkeeper 簿記員   N=u( 3So  
bookkeeping 簿記   IsT}T}p,t  
branch office general ledger 支店往來賬戶   ^N7cX K*  
broker 經紀人   iJh{,0))g  
brought down 接前   cl`kd)"v  
brought forward 接上頁   (;g/
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budget 預算   |m\7/&@<  
by-product 副產品   \GHj_r  
by-product sales 副產品銷售   yE N3/-S+  
capital 股本   r
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capital income 資本收益   *As"U99(  
capital outlay 資本支出   L__{U_p  
capital stock 股本   .K ^gh$z!  
capital stock certificate 股票   4%}iKoT   
carried down 移後   ?4%#myO3a  
carried forward 移下頁   v"2A?  
cash 現金   j7);N  
cash account 現金賬戶   I.t)sf,  
cash in bank 存銀行現金   !JdZ0l  
cash on delivery 交貨收款   ,^C G\);  
cash on hand 庫存現金   !}|'1HIC  
cash payment 現金支付   NfQQJ@*  
cash purchase 現購   !gyW15z'  
cash sale 現沽   (Qw>P42J  
cashier 出?#123;員   : HU|BJ>  
cashiers check 本票   
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certificate of deposit 存款單折   .HTRvE`X  
certificate of indebtedness 借據   y+^KVEw  
certified check 保付支票   ;]R5:LbXS  
certified public accountant 會計師   w?_'sP{pd  
charges 費用   *B4OvHi)'  
charge for remittances 匯水手續費   b!-=L&V  
charter 營業執照   86KK Y2  
chartered accountant 會計師   PQi(Oc  
chattles 動產   ~2[kCuu  
check 支票   Z!q$d/1  
che stub 支票存根   E}zGY2Xx  
closed account 己結清賬戶   ,W'P8C  
closing 結算   +bso4 }
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closing entries 結賬紀錄   @(6P L^I  
closing stock 期末存貨   h+_:zWU  
closing the book 結賬   guCCu2OTA%  
columnar journal 多欄日記賬   2ETv H~23  
combination 聯合   qz )KCEs  
commission 佣金    ^[I>#U  
commodity 商品   ',+Zqog92  
common stock 普通股   o=![+g  
company 公司   kxrYA|x  
compensation 賠償   wk?i\vm  
compound interest 複利   *k&V;?x|wt  
consignee 承銷人   `o{_+Li9  
consignment 寄銷   PXl%"O%d  
consignor 寄銷人   3 %BI+1&T_  
consolidated balance sheet 合併資產負債表   CE (zt  
consolidated profit and loss account 合併損益表   iig4JP'h  
consolidation 合併   ijcF[bmE  
construction cost 營建成本   `p)U6J  
construction revenue 營建收入   s,mt%^
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contract 合同   rw 2i_,.*~  
control account 統制賬戶   m1K4_a)^[  
copyright 版權   am'K$s  
corporation 公司   I(3YXv VN  
cost 成本   u!HbS*jqq  
cost accounting 成本會計   tJ7tZ~Ak  
cost of labour 勞工成本   .2|(!a9W  
cost of production 生產成本   UZ-pN_!Z:  
cost of manufacture 製造成本   ifl LY7j  
cost of sales 銷貨成本   Vv`94aQTD  
cost price 成本價格   [\0>@j}Z  
credit 貸方   P=P']\`p+  
credit note 收款通知單   nXuy&;5TL,  
creditor 債權人   ^IvQdVB  
crossed check 橫線支票   J`; 9Z  
current account 往來活期賬戶   @I&k|\  
current asset 流動資產   )2^r 0(x  
current liability 流動負債   Ag{)?5/d_  
current profit and loss 本期損益   Tqs|2at<t  
debit 借方   'aeuL1mz  
debt 債務   @tRDKPh  
debtor 債務人   wrJ"(:VZ  
deed 契據   }0/l48G  
deferred assets 遞延資產   Ai:,cY5%  
deferred liabilities 遞延負債   ,l,q;]C%  
delivery 交貨   EKuLt*a/  
delivery expense 送貨費   NTGWI$  
delivery order 出貨單   *6}'bdQbNP  
demand draft 即期匯票   A[ F@rUZp  
demand note 即期票據   JCB3 BZg7&  
demurrage charge 延期費   BEAY}P(y3  
deposit 存款   Vvv;m5.  
deposit slip 存款單   xMpgXB!'  
depreciation 折舊   [1Qg
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direct cost 直接成本   szqR1A  
direct labour 直接人工   6@:<62!;  
director 董事   Hkf]=kPy*  
discount 折扣   %5n'+-XVj  
discount on purchase 進貨折扣   R9K~b^`  
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