[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。   R'^J#"[  
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acceptance 承兌   BoHNni  
account 賬戶   7H?lR~w  
accountant 會計員   ,]tMZ?n8  
accounting 會計   ^g" %:4zO  
accounting system 會計制度   )~ ^`[`  
accounts payable 應付賬款   Axla@  
accounts receivable 應收賬款   9dva]$^:*1  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   ~pwk[Q!  
adjustment ?#123;整    H@ sM$8  
administration expense 管理費用   ~e686L0j  
advances 預付   n/%M9osF  
advertising expense 廣告費   $|I hO  
agency 代理   oW6b3Q/B  
agent 代理人   oKPG0iM:  
agreement 契約   %kuUQ%W1  
allotments 分配數   ?2K~']\S  
allowance 津貼   IB^vEY!`6_  
amalgamation 合併   Tzfk_h3hE  
amortization 攤銷   VwT&A9&{8  
amortized cost 應攤成本   Wp^ A.  
annuities 年金   *,,:;F^  
applied cost 已分配成本   RP9~n)h~b  
applied expense 已分配費用   O:#/To'  
applied manufacturing expense 己分配製造費用   k|cP]p4,  
apportioned charge 攤派費用   %]o/p_<  
appreciation 漲價   +^[SXI^JaJ  
article of association 公司章程   Q'aVdJN,  
assessment 課稅   dlwOmO'Bm)  
assets 資產   l7(p~+o?h>  
attorney fee 律師費   ,E2c9V'  
audit 審計   XLlJ|xhY-K  
auditor 審計員   m" ]VQnQ  
average 平均數   I:YE6${k!  
average cost 平均成本   {&nDm$KTD  
bad debt 壞賬   SfPtG  
balance 餘額   '_" S/X+v  
balance sheet 資產負債表   Sre:l'
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bank account 銀行賬戶   5qkyi]/U8  
bank balance 銀行結存   lN_b&92  
bank charge 銀行手續費   2>m"CG  
bank deposit 銀行存款   SGpe\P]k  
bank discount 銀行貼現   (Vt5@25JW  
bank draft 銀行匯票   R4S))EHg  
bank loan 銀行借款   22`e7  
bank overdraft 銀行透支   Gg%pU+'T  
bankers acceptance 銀行承兌   J!yK/*sO,  
bankruptcy 破產   BipD8`a  
bearer 持票人   Z
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beneficiary 受益人   j +2-Xy'  
bequest 遺產   0,6!6>BOT  
bill 票據   q'%!qa+  
bill of exchange 匯票   n.1$p  
bill of lading 提單   sr H.$Y;~  
bills discounted 貼現票據  
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bills payable 應付票據   |pE ~  
bills receivable 應收票據   J,k.*t:  
board of directors 董事會   i"n1E@  
bonds 債券   8x9;3{R  
bonus 紅利   e?;  
book value 賬面價值   %4w#EbkSS  
bookkeeper 簿記員   VA%4ssy  
bookkeeping 簿記   M+7jJ?n  
branch office general ledger 支店往來賬戶   u89Q2\z~"M  
broker 經紀人   GZ.KL!,R!  
brought down 接前   MF+F8h>/  
brought forward 接上頁   _SQ]\Z  
budget 預算   |C7=$DgwY  
by-product 副產品   ;kD Rm'(  
by-product sales 副產品銷售   5E2T*EXSh  
capital 股本   QV _aM2  
capital income 資本收益  
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capital outlay 資本支出   th+LScOX  
capital stock 股本   +<WNAmh   
capital stock certificate 股票   Q 1x=@lXR  
carried down 移後   T!>sL=uf  
carried forward 移下頁   cq8JpSB(  
cash 現金   @y,>cDg  
cash account 現金賬戶   ;Ehv1{;  
cash in bank 存銀行現金   8[oZ>7LMzC  
cash on delivery 交貨收款   >eX9
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cash on hand 庫存現金   xxpzz(S ]A  
cash payment 現金支付   ephvvj~zW4  
cash purchase 現購   `bZgw  
cash sale 現沽   ^h"@OEga?  
cashier 出?#123;員   'Ge8l%p
 
cashiers check 本票   vP,$S^7$  
certificate of deposit 存款單折   EHrr}&  
certificate of indebtedness 借據   `=2p 6<#z  
certified check 保付支票   %5j*e  
certified public accountant 會計師   _hEr,IX=J  
charges 費用   |zOwC9-6  
charge for remittances 匯水手續費   `|4k>5k  
charter 營業執照  
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chartered accountant 會計師   iO}KERfU  
chattles 動產   (.kzJ\x  
check 支票   VhU,("&pm  
che stub 支票存根   &PFK0tY  
closed account 己結清賬戶   6Z{(.'Be  
closing 結算   ^_uCSA'X  
closing entries 結賬紀錄   Z5[g[Q  
closing stock 期末存貨   !'a <Dw5  
closing the book 結賬   y ER  
columnar journal 多欄日記賬   MZ>Q Rf  
combination 聯合   z]!w@:  
commission 佣金   (dHjf;  
commodity 商品   euET)Ccq  
common stock 普通股   ^O&&QRH~w  
company 公司   )<.y{_QUN  
compensation 賠償   2j$~lI  
compound interest 複利   x}#N?d
  
consignee 承銷人   J#\oc@  
consignment 寄銷   [ic%ZoZ_  
consignor 寄銷人   EEiWIf&S,  
consolidated balance sheet 合併資產負債表   ~Sx\>wBlc  
consolidated profit and loss account 合併損益表   ix
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consolidation 合併   Fp>nu_-"  
construction cost 營建成本   NdC5w-WY  
construction revenue 營建收入   mcxD#+H 3  
contract 合同   D{JwZL@7k2  
control account 統制賬戶   =0SJf 3  
copyright 版權   ]^<\a=U  
corporation 公司   xxOhGA)  
cost 成本   @IOl0db  
cost accounting 成本會計   ?h,. 1Tb  
cost of labour 勞工成本   F
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cost of production 生產成本   $}=r45e0K  
cost of manufacture 製造成本   lz_ r  
cost of sales 銷貨成本   c!mMH~#  
cost price 成本價格   q XB E3  
credit 貸方   p:3w8#)M
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credit note 收款通知單   M*aYcIU((  
creditor 債權人   w^}*<q\  
crossed check 橫線支票   c,#Nd@  
current account 往來活期賬戶   {d> 6*b  
current asset 流動資產   tMyMA}`  
current liability 流動負債   IH.EvierJ  
current profit and loss 本期損益   *?+2%zP  
debit 借方   nIqF:6/  
debt 債務   o8SP#ET"n  
debtor 債務人   h;~NA}>  
deed 契據   E CPSE{  
deferred assets 遞延資產   ypx`!2Q$  
deferred liabilities 遞延負債   $9Gra#  
delivery 交貨   B)
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delivery expense 送貨費   V6'k\5|_  
delivery order 出貨單   zo@,>'m  
demand draft 即期匯票   =nlj|S ~3  
demand note 即期票據   $paE6X^  
demurrage charge 延期費   ?',Wn3A  
deposit 存款   BRv#`  
deposit slip 存款單   & d* bQv$  
depreciation 折舊   o5G]|JM_  
direct cost 直接成本   [YJ*zO  
direct labour 直接人工   ] ~}~d(  
director 董事   ,I:[-|Q  
discount 折扣   AG"iS<u  
discount on purchase 進貨折扣   &LQfs4}a ,  
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