[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-DD*'R  
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acceptance 承兌   i3\oy`GJ  
account 賬戶   6(;[ov1  
accountant 會計員   u=N;P  
accounting 會計   Hrc
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accounting system 會計制度   m>m`aLrnb  
accounts payable 應付賬款   tbt9V2U:"n  
accounts receivable 應收賬款   rEyMSLN  
accumulated profits 累積利益   lu(Omds+  
adjusting entry ?#123;整記錄   )9P  
adjustment ?#123;整   9# ay(g  
administration expense 管理費用   %-zH]"Q$  
advances 預付   2/W0y!qh1  
advertising expense 廣告費   2Uw}'J_N  
agency 代理   {:!SH6 ff  
agent 代理人   iDe0 5f1R  
agreement 契約   [+2^n7R  
allotments 分配數   (>% Vj  
allowance 津貼   l@2`f#y1~<  
amalgamation 合併   f;I"tugO  
amortization 攤銷    6}ewBAq%  
amortized cost 應攤成本   HAOrwJFqU  
annuities 年金   m<;" 1<k  
applied cost 已分配成本   m=b+V#4i(  
applied expense 已分配費用   I(eR3d:  
applied manufacturing expense 己分配製造費用   VY26Cf"  
apportioned charge 攤派費用   ?9M+fi  
appreciation 漲價   {twf7.eY  
article of association 公司章程   7 @Qlp$[F  
assessment 課稅   8TM=AV  
assets 資產   +2enz!z#k  
attorney fee 律師費   iONql7S @  
audit 審計   YXOD fd%L  
auditor 審計員   Pg}G4L?H;J  
average 平均數   DW O:  
average cost 平均成本   Hw3ES  
bad debt 壞賬   ~w%+y  
balance 餘額   sm <kb@g  
balance sheet 資產負債表   =njj.<BO  
bank account 銀行賬戶   w6Ny>(T/  
bank balance 銀行結存   Cd*C^cJU&z  
bank charge 銀行手續費   MA QY/s~F  
bank deposit 銀行存款   {?_)m/
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bank discount 銀行貼現   '4S@:.D`  
bank draft 銀行匯票   ` R-np_  
bank loan 銀行借款   9Ei#t FMc  
bank overdraft 銀行透支   745PCC'FK  
bankers acceptance 銀行承兌   Ft>8 YYyU  
bankruptcy 破產   ) FsSXnZL  
bearer 持票人   ~H. "{  
beneficiary 受益人   at nbM:t  
bequest 遺產   alD|-{Bf  
bill 票據   y
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bill of exchange 匯票   M& L0n%,y5  
bill of lading 提單   _Xe< JJvq  
bills discounted 貼現票據   +OP'/  
bills payable 應付票據   k18V4ATE]  
bills receivable 應收票據   )W3l{T (  
board of directors 董事會   vIv3rN=5vB  
bonds 債券   f4^_FK&  
bonus 紅利   X~b+LG/  
book value 賬面價值   ZPFTNwf  
bookkeeper 簿記員   &~i &~AJ  
bookkeeping 簿記   Jk{2!uP  
branch office general ledger 支店往來賬戶   \Fjq|3`<l  
broker 經紀人   2)]*re)  
brought down 接前   B*Xh
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brought forward 接上頁   <o`]wOrl  
budget 預算   eeZ9 w~<  
by-product 副產品   ou4?`JF)-  
by-product sales 副產品銷售   %gB0D8,vo  
capital 股本   Ee| y[y,  
capital income 資本收益   <<6#Uz.1  
capital outlay 資本支出   \}c50}#0  
capital stock 股本   XAkl,Y  
capital stock certificate 股票   -I<`!kH*  
carried down 移後   CK x}.<_  
carried forward 移下頁   ZmF32Ir  
cash 現金   yFv3>\  
cash account 現金賬戶   6YbSzx`?k  
cash in bank 存銀行現金   s_$@N!  
cash on delivery 交貨收款   KLB?GN?Pb  
cash on hand 庫存現金   oZw#Nd  
cash payment 現金支付   3j#F'M)s{  
cash purchase 現購   6FAP *V;  
cash sale 現沽   1EB`6_>y  
cashier 出?#123;員   o^J&c_U\3'  
cashiers check 本票   eGg#=l=  
certificate of deposit 存款單折   ".=EAXVU  
certificate of indebtedness 借據   n`1i k'x?  
certified check 保付支票   b9jm=U  
certified public accountant 會計師   'JVvL  
charges 費用   s4*,ocyBP  
charge for remittances 匯水手續費   }2"k:-g  
charter 營業執照   c7 -j  
chartered accountant 會計師   MR: {Ps&,  
chattles 動產   dDn:^)  
check 支票   |M&/(0  
che stub 支票存根   D:0PppE  
closed account 己結清賬戶   \Ld7fP  
closing 結算   L"0L_G  
closing entries 結賬紀錄   +/'jX?7x%  
closing stock 期末存貨   irS62Xe  
closing the book 結賬   Mf"B!WU>]B  
columnar journal 多欄日記賬   "a7d`l:  
combination 聯合   ,\IZ/1  
commission 佣金   L|Iq#QX|  
commodity 商品   bv0 %{u&  
common stock 普通股   ,GlK_-6>  
company 公司   Zl*!pQ  
compensation 賠償   D\JYa@*?.h  
compound interest 複利   !h ~\YE)  
consignee 承銷人   hJM0A3(Cm  
consignment 寄銷   Q)/q h;Ru  
consignor 寄銷人   |ouk;r24V  
consolidated balance sheet 合併資產負債表   ~gD'up@$/  
consolidated profit and loss account 合併損益表   gf@Dy6<  
consolidation 合併   ]Ea6Z  
construction cost 營建成本   |iI`p-L9  
construction revenue 營建收入   k-/$8C  
contract 合同    '}=M~
 
control account 統制賬戶   J^T66}r[f,  
copyright 版權   bB["Qd}
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corporation 公司   K.SHY!U}  
cost 成本   eAj}/2y"  
cost accounting 成本會計   Nx"?'-3Hm  
cost of labour 勞工成本   h
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cost of production 生產成本   SF7Kb`>Y  
cost of manufacture 製造成本   }Z|a?J@CZm  
cost of sales 銷貨成本   ,&$Y2+  
cost price 成本價格   -JK+{<  
credit 貸方   j!l(ReGb  
credit note 收款通知單   &2DW  
creditor 債權人   Yp8$0KK  
crossed check 橫線支票   Wil+"[Ge  
current account 往來活期賬戶   N'StT$(  
current asset 流動資產   6=FuH@Q&  
current liability 流動負債   _cB~?c  
current profit and loss 本期損益   \
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debit 借方   9/Ls3U?  
debt 債務   a)e2WgVB/E  
debtor 債務人   |N*>K a;  
deed 契據   Nb6HM~  
deferred assets 遞延資產   Tr8+E;;  
deferred liabilities 遞延負債   711z-  
delivery 交貨   c=5$bo]LI  
delivery expense 送貨費   Je'$V%{E  
delivery order 出貨單   8`D_"3j3g\  
demand draft 即期匯票   F{[Q  
demand note 即期票據   -;v:. [o.  
demurrage charge 延期費   ZO,]h9?4  
deposit 存款   Ugn"w E  
deposit slip 存款單   :JlJB  
depreciation 折舊   LakP'P6`E  
direct cost 直接成本   p=zjJ~DVd  
direct labour 直接人工   mxIEg?r(  
director 董事   TS;MGi0`}  
discount 折扣   SFjN5u  
discount on purchase 進貨折扣   >y?$aJ8ZV  
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