[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。   .AF\[IQ  
S=$ \S9  
acceptance 承兌   NkAu<> G _  
account 賬戶   = jTC+0u  
accountant 會計員   WHRBYq_  
accounting 會計   >Hd!o"I
 
accounting system 會計制度   "~"=e  
accounts payable 應付賬款   /5?tXH "  
accounts receivable 應收賬款   /K<>OyR?  
accumulated profits 累積利益   k:&B b"  
adjusting entry ?#123;整記錄   ) gxN'z  
adjustment ?#123;整   p<B*)1Tj0  
administration expense 管理費用   0.B'Bvn=s2  
advances 預付   Y{8}z ZD  
advertising expense 廣告費   EEHTlq
vR  
agency 代理   pO2XQYhrY  
agent 代理人   &B$%|~Y5  
agreement 契約   o3le[6C/8=  
allotments 分配數   880T'5}S :  
allowance 津貼   P[H 4Yp  
amalgamation 合併   i,l$1g-i  
amortization 攤銷   o9Tsyjbj  
amortized cost 應攤成本   cY|@s?3NND  
annuities 年金   #_:%Yd  
applied cost 已分配成本   _ujhD  
applied expense 已分配費用  
+Ecn  
applied manufacturing expense 己分配製造費用   )Zfb M|  
apportioned charge 攤派費用   r$,Xv+}  
appreciation 漲價   x, 'KI?TyQ  
article of association 公司章程   @680.+Kw  
assessment 課稅   &p55Cg@e)  
assets 資產   gbFHH,@  
attorney fee 律師費   M4t:)!dji?  
audit 審計   ~vMJ?P@  
auditor 審計員   9]g`VD6<v  
average 平均數   :79u2wSh  
average cost 平均成本   ",S146Y+  
bad debt 壞賬   kU{a!ca4  
balance 餘額   uFfk!  
balance sheet 資產負債表   w|-m*v .  
bank account 銀行賬戶   2 yRUw  
bank balance 銀行結存   M|UCV_omN  
bank charge 銀行手續費   dfXBgsc6i  
bank deposit 銀行存款   (:RYd6i  
bank discount 銀行貼現   nlc$"(eA[H  
bank draft 銀行匯票   e8k|%m<Sp  
bank loan 銀行借款   yxi*4R  
bank overdraft 銀行透支   perhR!#J  
bankers acceptance 銀行承兌  
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bankruptcy 破產   {wf5HA  
bearer 持票人   <}}u'5;^?x  
beneficiary 受益人   g2YE^EKU~  
bequest 遺產   U(hIT9  
bill 票據   <_SdW 5BF<  
bill of exchange 匯票   {@[# 0gPH  
bill of lading 提單   Xj<xen(  
bills discounted 貼現票據   {gB9EGY  
bills payable 應付票據   e1ExB#  
bills receivable 應收票據   }|],UXk{xB  
board of directors 董事會   vJ>o9:(6  
bonds 債券   $?DEO[p.  
bonus 紅利   ]ts^h~BZ$  
book value 賬面價值   z -'e<v;w  
bookkeeper 簿記員   m~gcc  
bookkeeping 簿記   oKPG0iM:  
branch office general ledger 支店往來賬戶   %kuUQ%W1  
broker 經紀人   ?2K~']\S  
brought down 接前   UW{C`^?=B  
brought forward 接上頁   Tzfk_h3hE  
budget 預算   ]<u%jTQREd  
by-product 副產品   8`Tj*7Y=  
by-product sales 副產品銷售   5a:YzQ4  
capital 股本   $]4o!Z  
capital income 資本收益   <=%G%V_s  
capital outlay 資本支出   S>d7q  
capital stock 股本   %<MI]D  
capital stock certificate 股票   .i1|U8"X  
carried down 移後   5YXMnYt9  
carried forward 移下頁   Nh^q&[?  
cash 現金  
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nSm5R  
cash account 現金賬戶   dA0 o{[o=  
cash in bank 存銀行現金   {#z[iiB  
cash on delivery 交貨收款   k>:\4uI|<\  
cash on hand 庫存現金   =h/61Bl3  
cash payment 現金支付   vg5fMH9ZZ  
cash purchase 現購   CW,|l0i  
cash sale 現沽   ;33SUgX  
cashier 出?#123;員    ozl>Au  
cashiers check 本票   -#r=  
certificate of deposit 存款單折   dlMjy$/
T  
certificate of indebtedness 借據   N"zl7.E  
certified check 保付支票   5.l
g*vh  
certified public accountant 會計師   GYV%RD#  
charges 費用   ',I$`h  
charge for remittances 匯水手續費   ,W>-MPJn[8  
charter 營業執照   $ I9U.~*  
chartered accountant 會計師   }'h\;8y  
chattles 動產   Q>TNzh  
check 支票   )#,a'~w  
che stub 支票存根   e/$M6l$Q*4  
closed account 己結清賬戶   ?_. SV g  
closing 結算   iAXF;'|W  
closing entries 結賬紀錄   X&A2:A 6\+  
closing stock 期末存貨   c&
"1Z/tR  
closing the book 結賬   <4N E)!#  
columnar journal 多欄日記賬   =27ZY Z  
combination 聯合   |oR#j `  
commission 佣金   X|y0pH:S  
commodity 商品  
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common stock 普通股   DO~~  
company 公司   . Fm| $x  
compensation 賠償   F/"lJ/I  
compound interest 複利   G_xql_QR  
consignee 承銷人   Rd|^C$6  
consignment 寄銷   0kaMYV?  
consignor 寄銷人   ,n$HTWa@0  
consolidated balance sheet 合併資產負債表   M+7jJ?n  
consolidated profit and loss account 合併損益表   FmQiy+.|  
consolidation 合併   dDl_Pyg4K  
construction cost 營建成本   #2%8@?_-M  
construction revenue 營建收入   _;:B@Z  
contract 合同   X&!($*/  
control account 統制賬戶   TtgsM}Fm  
copyright 版權   ;s5JYR  
corporation 公司   f_IsY+@  
cost 成本   t]xR`Rr;X  
cost accounting 成本會計   ,?!MVN-  
cost of labour 勞工成本   Q 1x=@lXR  
cost of production 生產成本   4cDe'9 LA  
cost of manufacture 製造成本   x'V:qv*O  
cost of sales 銷貨成本   E-#C#B  
cost price 成本價格   >FL%H=]  
credit 貸方   J$,bsMIX  
credit note 收款通知單   :v^OdW  
creditor 債權人   zn5|ewl@"  
crossed check 橫線支票   YH&0Vy#c$  
current account 往來活期賬戶   H2CpZK'  
current asset 流動資產   (_fovV=  
current liability 流動負債   y.::d9v  
current profit and loss 本期損益   C%"aj^u  
debit 借方   !~Kg_*IT  
debt 債務   B%z+\<3^q  
debtor 債務人   ;V84Dy#b  
deed 契據   9M@,BXOt  
deferred assets 遞延資產   RIFTF R  
deferred liabilities 遞延負債   _Pn 1n  
delivery 交貨   l<yYfGO  
delivery expense 送貨費   [f=Y*=u9,  
delivery order 出貨單   (.kzJ\x  
demand draft 即期匯票   \ F)}brPc  
demand note 即期票據   c4}|a1R\=  
demurrage charge 延期費   Y$W)JWMY`  
deposit 存款   Zl?9ibm;@  
deposit slip 存款單   !'a <Dw5  
depreciation 折舊   ym2"D?P (  
direct cost 直接成本   |q Pu*vR  
direct labour 直接人工   BxB B](  
director 董事   F:LrQu  
discount 折扣   A
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discount on purchase 進貨折扣   gN[^ ,u  
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