[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。   KJ&~z? X  
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acceptance 承兌   4RY vI!
 
account 賬戶   eED@Z/~
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accountant 會計員   |w7D&p$  
accounting 會計   ek3,ss3  
accounting system 會計制度   >
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accounts payable 應付賬款   -<GSHckD  
accounts receivable 應收賬款   onOvE Y|R  
accumulated profits 累積利益   PC3-X['[  
adjusting entry ?#123;整記錄   v%6mH6V  
adjustment ?#123;整   e}Xmb$  
administration expense 管理費用   31@m36? X  
advances 預付   +S3r]D3v/  
advertising expense 廣告費   ,\cO>y@  
agency 代理   )Ap0" ?q  
agent 代理人   nB+ e2e&  
agreement 契約   'K0=FPB/@  
allotments 分配數   c6 tB9b  
allowance 津貼   |Q _]+[  
amalgamation 合併   IhYTK%^96  
amortization 攤銷   -P5M(Rt  
amortized cost 應攤成本   eGJ}';O,g  
annuities 年金   Q:4euhz*  
applied cost 已分配成本   ~wdKO7fs  
applied expense 已分配費用   O]nZr  
applied manufacturing expense 己分配製造費用   m{)F9F  
apportioned charge 攤派費用   9 yE   
appreciation 漲價   z]J pvw`p  
article of association 公司章程   'Oe}Ja  
assessment 課稅   4xE [S  
assets 資產   7Vd"AVn}g  
attorney fee 律師費   p*^[ ~}N  
audit 審計   (.DX</f/4  
auditor 審計員   V9"?}cR/W;  
average 平均數   edW:(19}  
average cost 平均成本   o/U"'FP  
bad debt 壞賬   [sT}hYh+  
balance 餘額   <&$:$_ah  
balance sheet 資產負債表   Nhm)bdv]  
bank account 銀行賬戶   B
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bank balance 銀行結存   Dm.tYG
 
bank charge 銀行手續費   'n)]"G|  
bank deposit 銀行存款   u9 yXHf  
bank discount 銀行貼現   CAPPOh  
bank draft 銀行匯票   iq!u}# x_  
bank loan 銀行借款   ?\l@k(w4[x  
bank overdraft 銀行透支   8+irul{H_  
bankers acceptance 銀行承兌   # [0>wEq  
bankruptcy 破產   uk(|c-_]~c  
bearer 持票人   50S >`qi2x  
beneficiary 受益人   pxs#OP  
bequest 遺產   pM^r8kIH  
bill 票據   EZ.|6oug\  
bill of exchange 匯票   > $#v\8  
bill of lading 提單   9Fkzt=(E~  
bills discounted 貼現票據   }gr6na
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bills payable 應付票據   Ak\w)!?s  
bills receivable 應收票據   h xCt[G@  
board of directors 董事會   o y'GAc/  
bonds 債券   q i27:oJ  
bonus 紅利   d1`us G"  
book value 賬面價值   6IVa(;  
bookkeeper 簿記員   e uF@SS  
bookkeeping 簿記   r3hUa4^97  
branch office general ledger 支店往來賬戶   e"sz jY~V  
broker 經紀人   Ba9le|c5  
brought down 接前   ?1f(@  
brought forward 接上頁   `V;vvHP A  
budget 預算   wV9[Jl\Z  
by-product 副產品   1P'R-I  
by-product sales 副產品銷售   5GP,J,J  
capital 股本   3r)<:4a u&  
capital income 資本收益   $
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capital outlay 資本支出   B[]v[q
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capital stock 股本    -<'&"-  
capital stock certificate 股票   /kAu&}  
carried down 移後   3+%c*}KC~  
carried forward 移下頁   FTihxC?.L  
cash 現金   jG0o-x=X  
cash account 現金賬戶   tWNz: V  
cash in bank 存銀行現金   ]Y%?kQ^  
cash on delivery 交貨收款   <oE(I)r4,  
cash on hand 庫存現金   d0`5zd@S  
cash payment 現金支付   <Q4yN!6  
cash purchase 現購   Gj.u
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cash sale 現沽   {!B^nCSL  
cashier 出?#123;員   hY?x14m$3  
cashiers check 本票   Felu`@b  
certificate of deposit 存款單折   gZFtV  
certificate of indebtedness 借據   &wlSOC')j  
certified check 保付支票   qw!_/Z3[  
certified public accountant 會計師   BJM_kKH  
charges 費用   v\Y362Xv  
charge for remittances 匯水手續費   2VNMz[W'  
charter 營業執照   \&&jzU2  
chartered accountant 會計師   Btmv{'T_y@  
chattles 動產   `g;` yJX<  
check 支票   
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che stub 支票存根   `X wFH#_  
closed account 己結清賬戶   *EZ'S+wR  
closing 結算   |kHPk)}I]  
closing entries 結賬紀錄   ;+dB-g[
 
closing stock 期末存貨   a8#6}`|C?  
closing the book 結賬   50:$km\  
columnar journal 多欄日記賬   ;_yp@.,\T  
combination 聯合   PKT/U^2X]  
commission 佣金   %n3l
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commodity 商品   \X=?+| 9  
common stock 普通股   F+Qp mVU  
company 公司   m)A~1+M$)L  
compensation 賠償   PXZZPW/  
compound interest 複利   >-s\$8En'  
consignee 承銷人   (z}q6Lfa  
consignment 寄銷  
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consignor 寄銷人   ( aGwe@AS  
consolidated balance sheet 合併資產負債表   7I/  
consolidated profit and loss account 合併損益表   , qj  
consolidation 合併   2d,q?VH$  
construction cost 營建成本   7/"g} F}Q  
construction revenue 營建收入   ,8KD-"l^g  
contract 合同   ^K4#_H#"  
control account 統制賬戶   &></l| hY  
copyright 版權   +H[GD!  
corporation 公司   j5*W[M9W
 
cost 成本   s V70a3#  
cost accounting 成本會計   ,[To)x5o  
cost of labour 勞工成本   D\~*| J  
cost of production 生產成本  
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cost of manufacture 製造成本   {2`:7U~|  
cost of sales 銷貨成本   o(,u"c/Or  
cost price 成本價格   *&b~cyC  
credit 貸方   QU/Q5k  
credit note 收款通知單   -[cl]H)V  
creditor 債權人   Rc2|o.'y  
crossed check 橫線支票   C3Mr)  
current account 往來活期賬戶   #>m#i1Nu  
current asset 流動資產   0jY#,t?>  
current liability 流動負債   [ p%@ pV  
current profit and loss 本期損益    rBv  
debit 借方   6Q&R,"!$p  
debt 債務   O`nrXC{  
debtor 債務人   FcnSO 0G%  
deed 契據   %KxL{HY  
deferred assets 遞延資產   ?@"B:#l  
deferred liabilities 遞延負債   <<@vy{*Hg  
delivery 交貨   \de824  
delivery expense 送貨費   b?#k  
delivery order 出貨單   /n= %#{  
demand draft 即期匯票   WlHw\\ur  
demand note 即期票據   1LTl=tS#  
demurrage charge 延期費   p?OwcMT]M  
deposit 存款   s2t'jIB  
deposit slip 存款單   ^c1%$@H  
depreciation 折舊   ='1J&w~7  
direct cost 直接成本   VXforI  
direct labour 直接人工   6Sh0%Fs  
director 董事   -ec~~95  
discount 折扣   ;eznONNF  
discount on purchase 進貨折扣   JO:40V?op  
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