[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。   |r53>,oR<:  
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acceptance 承兌   W7 9.,#  
account 賬戶   GI#TMFz3  
accountant 會計員   ^r~R]stE^  
accounting 會計   )"y
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accounting system 會計制度   Y^uYc}  
accounts payable 應付賬款   LP}YHW/  
accounts receivable 應收賬款   "4i_}  
accumulated profits 累積利益   l,1.6  
adjusting entry ?#123;整記錄   >Y&o2zJy  
adjustment ?#123;整   SP5t=#M6  
administration expense 管理費用   8R.` *  
advances 預付   /4u:5G  
advertising expense 廣告費   4(\7Or(''  
agency 代理   }i2d XC/  
agent 代理人   |b)N;t  
agreement 契約   wGA%h.[M|  
allotments 分配數   Px
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allowance 津貼   \fD[Ej  
amalgamation 合併   }F (lffb  
amortization 攤銷   .s<
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amortized cost 應攤成本   , MU
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annuities 年金   .@]M'S^1  
applied cost 已分配成本   Q$DF3[NC  
applied expense 已分配費用   &8 4Izs/[  
applied manufacturing expense 己分配製造費用   -X#qW"92q  
apportioned charge 攤派費用   \)9R
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appreciation 漲價   `z3"zso  
article of association 公司章程   FI(M 1iJ  
assessment 課稅   >eaK@
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assets 資產   t8FgQ)tk  
attorney fee 律師費   @5(HRd
 
audit 審計   Voc&T+A m  
auditor 審計員   7
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average 平均數   @?"t&h  
average cost 平均成本   &M^FA=J\  
bad debt 壞賬   b1qli
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balance 餘額   9<I;9.1S?^  
balance sheet 資產負債表   &b&o];a  
bank account 銀行賬戶   MEn#MT/Cz  
bank balance 銀行結存   )Z2t=&Nw  
bank charge 銀行手續費   #n}n %  
bank deposit 銀行存款   j\8'P9~%  
bank discount 銀行貼現   _a= f.I  
bank draft 銀行匯票   pGGx.&5#82  
bank loan 銀行借款   ._z[T@!9  
bank overdraft 銀行透支   [u2)kH$  
bankers acceptance 銀行承兌   Q CB~x2C  
bankruptcy 破產   A'X, zw^}  
bearer 持票人   yw)Ztg)  
beneficiary 受益人   >jDx-H.N  
bequest 遺產   -d6*
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bill 票據   
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bill of exchange 匯票   ;]^JUmxU[d  
bill of lading 提單   15FGlO<<  
bills discounted 貼現票據   E={W^k!Vz:  
bills payable 應付票據   %S<( z5  
bills receivable 應收票據   gJ>HFid_C  
board of directors 董事會   F I\V6\B/  
bonds 債券   MhpR^VM'.  
bonus 紅利   ;i> <03  
book value 賬面價值   >h m<$3  
bookkeeper 簿記員   ^~dvA)bH  
bookkeeping 簿記   O(E-ox~q  
branch office general ledger 支店往來賬戶   oxPb; %  
broker 經紀人   @*c)  s_  
brought down 接前   I:aG(8Bi)H  
brought forward 接上頁   Sm%MoFf  
budget 預算   /aB9pD+%  
by-product 副產品   %lU$;cY  
by-product sales 副產品銷售   &j7l
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capital 股本   3It'!R8$  
capital income 資本收益   }`9}Q O  
capital outlay 資本支出   D:HeP:.I  
capital stock 股本   BDg6ZI<n  
capital stock certificate 股票   f V.(v&  
carried down 移後   %R{clbbbn  
carried forward 移下頁   ^$y_~z3o#7  
cash 現金   }f6x>  
cash account 現金賬戶   HiG&`:P>q  
cash in bank 存銀行現金   :8aIj_qds  
cash on delivery 交貨收款   r8M/E lbk  
cash on hand 庫存現金   '4A8\&lQO  
cash payment 現金支付   FBPT @`~v  
cash purchase 現購   2aN  
cash sale 現沽   +:[dviyPt  
cashier 出?#123;員   C6 eon4Ut  
cashiers check 本票   P + nT%  
certificate of deposit 存款單折   7c6-S@L  
certificate of indebtedness 借據   3;`93TO{  
certified check 保付支票   <u"#Jw/VP  
certified public accountant 會計師   |
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charges 費用   mHo x  
charge for remittances 匯水手續費   *R>I%?]V3  
charter 營業執照   ls6ywLP{  
chartered accountant 會計師   YAZ=-@]`\  
chattles 動產   3Pp*ID  
check 支票   )[)-.{q  
che stub 支票存根   qD#-q vn  
closed account 己結清賬戶   'F
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closing 結算   ?lU]J]  
closing entries 結賬紀錄   ?kb\%pcK  
closing stock 期末存貨   D@Fa~O$75  
closing the book 結賬   "O|fX\}5  
columnar journal 多欄日記賬   4#=!VK8ZH  
combination 聯合   SJ7>*Sa(u$  
commission 佣金   n@g[VR
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commodity 商品   vVLR9"rHM  
common stock 普通股   +.HQ+`8z]  
company 公司   0tB9X9:,  
compensation 賠償   J\
  
compound interest 複利   ld[]f*RuW  
consignee 承銷人   $YaL3n  
consignment 寄銷   tQJ@//C\z  
consignor 寄銷人   ,lA J{5\#  
consolidated balance sheet 合併資產負債表   VkhK2  
consolidated profit and loss account 合併損益表   q
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consolidation 合併   !,\9,lc  
construction cost 營建成本   =OO_TPEZ  
construction revenue 營建收入   r:Cad0xj;^  
contract 合同   ZL KS4  
control account 統制賬戶   JEBo!9  
copyright 版權   G68N@g  
corporation 公司   +Mm0
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cost 成本   e@^}y4 C  
cost accounting 成本會計   G';oM;~/|  
cost of labour 勞工成本   o <l4}~a  
cost of production 生產成本   PD/JXExK  
cost of manufacture 製造成本   [AX).b  
cost of sales 銷貨成本   NnHM$hEI"U  
cost price 成本價格   GJy,)EO6{  
credit 貸方   05pCgI}F>  
credit note 收款通知單   l/rhA6kEU  
creditor 債權人   _TQt!Re`,  
crossed check 橫線支票   ;co{bk|rj  
current account 往來活期賬戶   7P|(j<JX6'  
current asset 流動資產   4 <]QMA0
 
current liability 流動負債   /e{Oqhf[n  
current profit and loss 本期損益   R!pV`N  
debit 借方   vW)GUAF[  
debt 債務   V(!b!i@  
debtor 債務人   QTn-n)AE  
deed 契據   Dh +^;dQ6  
deferred assets 遞延資產   ;-]f4O8  
deferred liabilities 遞延負債   H V  
delivery 交貨   c@nl;u)n  
delivery expense 送貨費   W+K=M*^D;c  
delivery order 出貨單   "F[VqqD  
demand draft 即期匯票   ,$;CII v  
demand note 即期票據   '{oe}].,
 
demurrage charge 延期費   q}\\p  
deposit 存款   UN>hJN;c  
deposit slip 存款單   KP<J~+_ik  
depreciation 折舊   o!\
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direct cost 直接成本   &aF_y_f\  
direct labour 直接人工   06Hn:IT18  
director 董事   Fsq S)  
discount 折扣   ^~`8 - TE  
discount on purchase 進貨折扣   :sPku<1is  
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