[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。   ~i4h
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acceptance 承兌   pohA??t2:  
account 賬戶   ~VRt6C  
accountant 會計員   8b0!eB#_Ee  
accounting 會計   .#M'  
accounting system 會計制度   MT8BP)C  
accounts payable 應付賬款   _
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accounts receivable 應收賬款   +J^-B}v  
accumulated profits 累積利益   ]}3AP!:  
adjusting entry ?#123;整記錄   Q -!,yCu  
adjustment ?#123;整   jm_b3!J  
administration expense 管理費用   6^vMJ82U  
advances 預付   %>dCAj"  
advertising expense 廣告費   X}~5%B(  
agency 代理   U4J9bp|  
agent 代理人   v&hQ;v  
agreement 契約   lG\6z"K  
allotments 分配數   U#I8Rd I,  
allowance 津貼   6*] g)m  
amalgamation 合併   bZ-"R 6a$  
amortization 攤銷   @WV}VKm  
amortized cost 應攤成本   gEVN;G'B<=  
annuities 年金   E4a`cGb  
applied cost 已分配成本   Sn I-dXNF  
applied expense 已分配費用   tgy= .o]  
applied manufacturing expense 己分配製造費用   bbDl?m&bq  
apportioned charge 攤派費用   i'GBj,:  
appreciation 漲價   EJM6TI"  
article of association 公司章程   Xknp*(9  
assessment 課稅   j-egsKR  
assets 資產   '[E|3K5d  
attorney fee 律師費   VJK?"mX  
audit 審計   BO#XQ,  
auditor 審計員   %h)6o99{wF  
average 平均數   HN/ %(y  
average cost 平均成本   ~ . }  
bad debt 壞賬   LL|uMe"Jb  
balance 餘額   mE`OG8  
balance sheet 資產負債表   tE i-0J  
bank account 銀行賬戶   8oM]gW;J~  
bank balance 銀行結存   PGaB U3  
bank charge 銀行手續費   K,uTO7Mk[  
bank deposit 銀行存款   k 8C[fRev  
bank discount 銀行貼現   N7S?m@  
bank draft 銀行匯票   s*"Yi~
  
bank loan 銀行借款   v8 Q/DJ~  
bank overdraft 銀行透支   83 O+`f  
bankers acceptance 銀行承兌   V'kCd4  
bankruptcy 破產   huMNt6P[  
bearer 持票人   AS 5\X.%L*  
beneficiary 受益人   S7{L-"D=y  
bequest 遺產   5_bIc=L1  
bill 票據   {s=n "*Qp)  
bill of exchange 匯票   |'w_5?|4  
bill of lading 提單   r-27AJu  
bills discounted 貼現票據   /%El0X  
bills payable 應付票據   G+k[.  
bills receivable 應收票據   K+9oV[DMs  
board of directors 董事會   Who7{|M\'  
bonds 債券   8Iz-YG~%3  
bonus 紅利   9ghZLQ  
book value 賬面價值   _R&}CP  
bookkeeper 簿記員   udRum7XW3  
bookkeeping 簿記   ]:lqbg[J  
branch office general ledger 支店往來賬戶   wYZ"fusT  
broker 經紀人   ?^F*M#%?  
brought down 接前   (&n4^tJ+_  
brought forward 接上頁   W<J".2D  
budget 預算   -P|EV|8=  
by-product 副產品   q+A^JjzT  
by-product sales 副產品銷售   OYcf+p"<\  
capital 股本   tc go 'V  
capital income 資本收益   ya!RiHj  
capital outlay 資本支出   #41fRmzC  
capital stock 股本   =5NM =K  
capital stock certificate 股票   Hwr# NKz-  
carried down 移後   K\Oz ~,z  
carried forward 移下頁   a&>Tk%  
cash 現金   ye-o'%{  
cash account 現金賬戶   nZ;h&N-_-  
cash in bank 存銀行現金   9fk@C/$  
cash on delivery 交貨收款   A=Au>"nAA  
cash on hand 庫存現金   O>zPWVwa  
cash payment 現金支付   l?>sLKo9  
cash purchase 現購   S@AHI!"h=V  
cash sale 現沽   8.Q;o+NU  
cashier 出?#123;員   MQL1/>j;  
cashiers check 本票   h@
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certificate of deposit 存款單折   b;wf7~a*  
certificate of indebtedness 借據   |aH;@V  
certified check 保付支票   ("2ukHc  
certified public accountant 會計師   Ka[@-XH  
charges 費用   LnQm2uF  
charge for remittances 匯水手續費   Of)EBa<5^  
charter 營業執照   ]+1?T)<!  
chartered accountant 會計師   :D-xa!7  
chattles 動產   9zdp8?
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check 支票   Q'f!392|  
che stub 支票存根   _dCsYI%  
closed account 己結清賬戶   _xgF?#  
closing 結算   ^;J@]&[ ~  
closing entries 結賬紀錄   +r7uIwi$@  
closing stock 期末存貨   hkzyI~7  
closing the book 結賬   hF
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columnar journal 多欄日記賬   [4)q6N5`f  
combination 聯合   ~#X,)L{y7v  
commission 佣金   &3x \wH/_  
commodity 商品   al/3$0#
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common stock 普通股   )9~1XiS,  
company 公司   <8UqV.&  
compensation 賠償   P;%4Imq3  
compound interest 複利   Lod$&k@@  
consignee 承銷人   l26DPtWi  
consignment 寄銷   >QwZt  
consignor 寄銷人   %B^nQbNDM  
consolidated balance sheet 合併資產負債表   ,vB
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consolidated profit and loss account 合併損益表   TGnyN'P|  
consolidation 合併   ?b',kN,(  
construction cost 營建成本   P8DT2|Z6f]  
construction revenue 營建收入   [ m*=Q  
contract 合同   +PC<#  
control account 統制賬戶   @Q:5{?  
copyright 版權   #(o 'G4T  
corporation 公司   &1hJ?uM01  
cost 成本   .r9-^01mG  
cost accounting 成本會計   )^+v*=Dc-i  
cost of labour 勞工成本   zV)Ob0M7U  
cost of production 生產成本   Xg*IOhF6x  
cost of manufacture 製造成本   /1X0h  
cost of sales 銷貨成本  
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cost price 成本價格   vkE[Ur>  
credit 貸方   QJFx/zU  
credit note 收款通知單   .lMIJN&/  
creditor 債權人   O=o
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crossed check 橫線支票   F(E3U'G  
current account 往來活期賬戶   OtuOT=%  
current asset 流動資產   .pNPC|XU  
current liability 流動負債   lf3:Z5*&>  
current profit and loss 本期損益   {p-b,J9~a  
debit 借方   ]A}'jP
 
debt 債務   :0BaEqX  
debtor 債務人   h,Y MR3:X  
deed 契據   xwxMVp`|o  
deferred assets 遞延資產   {;4AdZk  
deferred liabilities 遞延負債   ~8'4/wh+8  
delivery 交貨   Zf<M14iM
 
delivery expense 送貨費   XAuB.)|  
delivery order 出貨單   k[oU}~*U+  
demand draft 即期匯票   l[]K5?AS>-  
demand note 即期票據   y}jX/ Ln  
demurrage charge 延期費   CFJ F}aW  
deposit 存款   %
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deposit slip 存款單   }a@ZFk_>  
depreciation 折舊   oD,f5Ci-  
direct cost 直接成本   v#/Uq?us  
direct labour 直接人工   Ij>x3L\-  
director 董事   aK'`
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discount 折扣   DKL< "#.7  
discount on purchase 進貨折扣   >So)KB  
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