[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。   J= [D'h  
PU,%Y_xR  
acceptance 承兌   jF}-dfe  
account 賬戶   Kl,NL]]4*5  
accountant 會計員   rQxiG[0  
accounting 會計   Bd]k]v+  
accounting system 會計制度   3K=%I+G(4  
accounts payable 應付賬款   .* )e24`  
accounts receivable 應收賬款   Q
5^ #:uZ  
accumulated profits 累積利益   .ht-*  
adjusting entry ?#123;整記錄   4[(NxXH8M  
adjustment ?#123;整   lA pZC6Iwk  
administration expense 管理費用   `a%MD>R_Lg  
advances 預付   :r>^^tGT!  
advertising expense 廣告費   :r(dMU3%  
agency 代理   o_1N "o%  
agent 代理人   UE{$hLI?g  
agreement 契約   ?-zuy US  
allotments 分配數   g)5mr:\  
allowance 津貼   sH.=Faos  
amalgamation 合併   hrm<!uKn  
amortization 攤銷   /O5&)%N  
amortized cost 應攤成本   -V4%f{9T3  
annuities 年金   '4nJ*Xa  
applied cost 已分配成本   /Kd7#@  
applied expense 已分配費用   |his8\C+x  
applied manufacturing expense 己分配製造費用   ruQt0q,W3%  
apportioned charge 攤派費用   W#%s0EN<_  
appreciation 漲價   }jUsv8`}8R  
article of association 公司章程   -72EXO=|  
assessment 課稅   tYXE$i  
assets 資產   AN:yL a!  
attorney fee 律師費   6\ yBA_z
 
audit 審計   HhL;64OYa  
auditor 審計員   |{&M#qXe  
average 平均數   o K>(yC[  
average cost 平均成本   W|D kq  
bad debt 壞賬   g@37t @I  
balance 餘額   =gs-#\%  
balance sheet 資產負債表   zGFD71=#  
bank account 銀行賬戶   <^\rv42'(2  
bank balance 銀行結存   V ^+p:nP  
bank charge 銀行手續費   +Q[uq!<VJk  
bank deposit 銀行存款   UrHndnqM  
bank discount 銀行貼現   37$ ^ie)  
bank draft 銀行匯票   'S1u@p,q  
bank loan 銀行借款   KW(a@X  
bank overdraft 銀行透支   ]q.%_  
bankers acceptance 銀行承兌   p" #\E0GM  
bankruptcy 破產   ~\mh\a&  
bearer 持票人   0_eqO'"  
beneficiary 受益人   bx(@ fl:m  
bequest 遺產   PR Mg6  
bill 票據   G0{Z@CvO'  
bill of exchange 匯票   z7ik/>d?  
bill of lading 提單   c7jmzo  
bills discounted 貼現票據   Bz<hP*.O  
bills payable 應付票據   +?Ii=*7n  
bills receivable 應收票據   +U2lwd!j  
board of directors 董事會   VD~5]TQ  
bonds 債券   H.m]Dm,z  
bonus 紅利   X>Vc4n<}  
book value 賬面價值   X58U>4a  
bookkeeper 簿記員   pY`$k#5  
bookkeeping 簿記   \ dFE.4  
branch office general ledger 支店往來賬戶   w.-x2Zg},  
broker 經紀人   ~<?Zj  
brought down 接前   1>OlBp  
brought forward 接上頁   !1G KpL  
budget 預算   7ocUFY0"  
by-product 副產品   Qz,2PO  
by-product sales 副產品銷售   8i154#l+\  
capital 股本   :Ln)j%&  
capital income 資本收益   $Lr&V~  
capital outlay 資本支出   "5&"Ij,/  
capital stock 股本   1o`1W4 Q  
capital stock certificate 股票   +Yc^w5 !(  
carried down 移後   /[<F f  
carried forward 移下頁   =P]Z"Ok  
cash 現金   '9z W#b  
cash account 現金賬戶    xgcxA:  
cash in bank 存銀行現金   WM'!|lg  
cash on delivery 交貨收款   =mO5~~"W+v  
cash on hand 庫存現金   $<v4c5r]O  
cash payment 現金支付   ZC N}iQu4  
cash purchase 現購   y#j7vO  
cash sale 現沽   `qc"JB  
cashier 出?#123;員   
u]Ku96!  
cashiers check 本票   %):_  
certificate of deposit 存款單折   Jy)=TJ!y  
certificate of indebtedness 借據   
Z 2N6r6  
certified check 保付支票   kk /#&b2  
certified public accountant 會計師   gsbr8zwG,  
charges 費用   "[N2qJ}p  
charge for remittances 匯水手續費   ENZym
  
charter 營業執照   8Yh'/,o=L#  
chartered accountant 會計師   :)~l3:O  
chattles 動產   1.du#w  
check 支票   A|\A|8=b  
che stub 支票存根   ?6CLUu|7n  
closed account 己結清賬戶   a9-Mc5^'n  
closing 結算   8ttJ\m  
closing entries 結賬紀錄   M-nRhso  
closing stock 期末存貨   9;+&}:IVS  
closing the book 結賬   nQ\`]_C  
columnar journal 多欄日記賬   Dy N[Yp|V  
combination 聯合   5@2Rl>B$  
commission 佣金   ]lwf6'  
commodity 商品   c["1t1G  
common stock 普通股   ',r` )9o  
company 公司   |dgiW"tUm  
compensation 賠償   J@2jx4   
compound interest 複利   FBXktSg  
consignee 承銷人   z}[u~P,  
consignment 寄銷   K,g
6y#1"  
consignor 寄銷人   8g0 #WV  
consolidated balance sheet 合併資產負債表   3gUY13C}:p  
consolidated profit and loss account 合併損益表   !, BJO3&  
consolidation 合併   U4"^NLAq  
construction cost 營建成本   $5i\D rs  
construction revenue 營建收入   a51(ySC}<s  
contract 合同   p& _Z}Wv  
control account 統制賬戶   @rYZ0`E9  
copyright 版權   uOv <*Jld*  
corporation 公司   4;6"I2;zfG  
cost 成本   lwQ!sH[M  
cost accounting 成本會計   h>`[p
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cost of labour 勞工成本   @&m [w'tn  
cost of production 生產成本   j\>&]0-Iq  
cost of manufacture 製造成本   LA6XTgcu  
cost of sales 銷貨成本   4mDHAR%D  
cost price 成本價格   [)I^v3]U  
credit 貸方   6>WkisxG  
credit note 收款通知單   B&_:20^y~  
creditor 債權人   PB^rniYh  
crossed check 橫線支票   7KlL%\  
current account 往來活期賬戶   k9 r49lb  
current asset 流動資產    vc: kY  
current liability 流動負債   8XH;<z<oJ  
current profit and loss 本期損益   QT%`=b  
debit 借方   TgcCR:eL=  
debt 債務   x<l 5wh  
debtor 債務人   'l/l]26rO4  
deed 契據   X?haHM#]  
deferred assets 遞延資產   +PYV-@q  
deferred liabilities 遞延負債   .V!5Ui<  
delivery 交貨   "Erphn  
delivery expense 送貨費   K>'4^W5d,  
delivery order 出貨單   %72# tY  
demand draft 即期匯票   ":eyf3M  
demand note 即期票據   tV=Qt[|@  
demurrage charge 延期費   Z2W&_(^.h  
deposit 存款   s>DFAu!  
deposit slip 存款單   r3Ol?p  
depreciation 折舊   pss')YP.  
direct cost 直接成本   4m\Cc_:jO  
direct labour 直接人工  
ikZYc ${  
director 董事   .Yk}iHcW.  
discount 折扣   >(2;(TbQm0  
discount on purchase 進貨折扣   D!* SA  
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