[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。   (![t_r
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acceptance 承兌   YNk|+A.<d  
account 賬戶   %Lyz_2q
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accountant 會計員   vlu$!4I  
accounting 會計   -p]>Be+^x  
accounting system 會計制度   F3Ap1-%z  
accounts payable 應付賬款   _[F@1NJ  
accounts receivable 應收賬款   K\aAM
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accumulated profits 累積利益   DFc [z"[  
adjusting entry ?#123;整記錄   >T QZk4$  
adjustment ?#123;整   rd">JEK;
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administration expense 管理費用   t$5jx  
advances 預付   P:^=m*d  
advertising expense 廣告費   i5VG2S  
agency 代理   
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agent 代理人   ~{P:sjs U  
agreement 契約   VAs(.y  
allotments 分配數   kZv*rWAm  
allowance 津貼   z&>|*C.Y  
amalgamation 合併   "$DldHC  
amortization 攤銷   !*_K.1'  
amortized cost 應攤成本   {@45?L('  
annuities 年金   =hGJAU  
applied cost 已分配成本   Dkw*Je#6PX  
applied expense 已分配費用   CL1 oAk  
applied manufacturing expense 己分配製造費用   y1#O%=g  
apportioned charge 攤派費用  
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3%  
appreciation 漲價   'W(xgOP1  
article of association 公司章程   'in@9XO  
assessment 課稅   Zi h ?Bm  
assets 資產   BGzO!s*@j  
attorney fee 律師費   7*;^UqGjz  
audit 審計   h R~v  
auditor 審計員   "wINBya'M  
average 平均數   H-2_j  
average cost 平均成本   sUbFRq  
bad debt 壞賬   np=kTJ  
balance 餘額   `|?]CkP  
balance sheet 資產負債表   )!sa)\E?  
bank account 銀行賬戶   u7#z^r  
bank balance 銀行結存   r)8z#W>s  
bank charge 銀行手續費   sf)W~Lx5a  
bank deposit 銀行存款   "H?QqrKx  
bank discount 銀行貼現   ?+\E3}:  
bank draft 銀行匯票   PQ3h\CL1n  
bank loan 銀行借款   a:b^!H>#  
bank overdraft 銀行透支   aq ki
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bankers acceptance 銀行承兌   S=PJhAF  
bankruptcy 破產   F@EJtwLd5y  
bearer 持票人    Uouq>N  
beneficiary 受益人   vI|As+`$d  
bequest 遺產   bE4HDq 34  
bill 票據   JiA'BEJN  
bill of exchange 匯票   SX_4=^  
bill of lading 提單   KuXkI;63J>  
bills discounted 貼現票據   [q3+$W \r  
bills payable 應付票據   8&."uEOOU  
bills receivable 應收票據   `pm >'  
board of directors 董事會   ?
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bonds 債券   v ):V  
bonus 紅利   CC#C  
book value 賬面價值   Q1T@oxV  
bookkeeper 簿記員   ]7vf#1i<  
bookkeeping 簿記   xqv[? ?  
branch office general ledger 支店往來賬戶   wDw<KU1UK  
broker 經紀人   @c]Xh:I  
brought down 接前   "-0;#&!  
brought forward 接上頁   {i;6vRr  
budget 預算   jyQVSQs  
by-product 副產品   ]| WA#8_|  
by-product sales 副產品銷售   !Rqx2Q  
capital 股本   /[?Jylj  
capital income 資本收益   Ue!Q."  
capital outlay 資本支出   $"fzBM?5  
capital stock 股本   s#P:6]Ar  
capital stock certificate 股票   -l[ jEJS}  
carried down 移後   ox4W$YdMG  
carried forward 移下頁   RUX8qT(Z  
cash 現金   $eX*  
cash account 現金賬戶   zo44^=~%  
cash in bank 存銀行現金   A{(T'/~"  
cash on delivery 交貨收款   3]`mQm E  
cash on hand 庫存現金   s 0lYj@E'  
cash payment 現金支付   >UWStzH<  
cash purchase 現購  
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cash sale 現沽   ?!7 SzLll  
cashier 出?#123;員   QptOQ3!  
cashiers check 本票   X" \}sl5
 
certificate of deposit 存款單折   c[:Wf<%|  
certificate of indebtedness 借據   [%~^kq=|  
certified check 保付支票   H+`*Y<F@  
certified public accountant 會計師   @woC8X  
charges 費用   L|J~9FM  
charge for remittances 匯水手續費   `x Ih\q  
charter 營業執照   TvM24Orct  
chartered accountant 會計師   ^@"c`  
chattles 動產    qpTm  
check 支票   rS,j;8D-  
che stub 支票存根   y||@
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closed account 己結清賬戶   JY@X2'>v/  
closing 結算   VVLIeJ(*XT  
closing entries 結賬紀錄   qiU5{}  
closing stock 期末存貨   g ;LVECk  
closing the book 結賬  
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columnar journal 多欄日記賬   (YrR8  
combination 聯合   f3t.T=S  
commission 佣金   ~S;!T  
commodity 商品   4>_d3_1sn  
common stock 普通股   = t-fYV  
company 公司   ttj2b$M,  
compensation 賠償   _[JkJwPTx  
compound interest 複利   T.2ZBG~|[  
consignee 承銷人   Ut_mr b+W  
consignment 寄銷   6(.H3bu
 
consignor 寄銷人   <m1sSghg  
consolidated balance sheet 合併資產負債表   n^Vxi;F  
consolidated profit and loss account 合併損益表   :l`i4
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consolidation 合併   J#(,0h  
construction cost 營建成本   zAI|Jv@  
construction revenue 營建收入   L$}g3{  
contract 合同   $m8leuo)  
control account 統制賬戶   cAibB&`~  
copyright 版權   ;dOs0/UM&  
corporation 公司   >2Ca5C  
cost 成本   A8!Ed$@  
cost accounting 成本會計   9FNwpL'C  
cost of labour 勞工成本   SB1[jcJ  
cost of production 生產成本   X'@f"=v9k  
cost of manufacture 製造成本   n}:t <  
cost of sales 銷貨成本   xD0NZ~w%  
cost price 成本價格   z{M8Yf |  
credit 貸方   Xl?YBZ}  
credit note 收款通知單    ob]dZ  
creditor 債權人   F"=Hp4-C  
crossed check 橫線支票  
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current account 往來活期賬戶   ^9'$Oa,*  
current asset 流動資產   H!. ZH(asY  
current liability 流動負債   uP Rl[tS0  
current profit and loss 本期損益   H|K("AVP:  
debit 借方   gLx/w\ l6  
debt 債務   AWL[zixR  
debtor 債務人   YLmjEs%  
deed 契據   6g|#ho1Bbs  
deferred assets 遞延資產   gDv$DB8-  
deferred liabilities 遞延負債   ^Xa*lR 3  
delivery 交貨   esteFLm`6  
delivery expense 送貨費   |lE-&a$xd  
delivery order 出貨單   N33AcV!*8  
demand draft 即期匯票   V&R$8tpz  
demand note 即期票據   ctK65h{Eo  
demurrage charge 延期費   >[8#hSk  
deposit 存款   E\iJP^n  
deposit slip 存款單   6y9C@5p}B  
depreciation 折舊   /.2qWQH  
direct cost 直接成本   "qgu$N4/>  
direct labour 直接人工   >|(%2Zl  
director 董事   zv@bI~3~  
discount 折扣   b"&E,=L  
discount on purchase 進貨折扣   #!L%J<MX  
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