[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。   1W7BN~p14  
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acceptance 承兌   (Hx F\#r?  
account 賬戶   _L.yt5_  
accountant 會計員   {<n)zLy  
accounting 會計   (`xnA~BN  
accounting system 會計制度   %j; cXN  
accounts payable 應付賬款   s]>%_(5  
accounts receivable 應收賬款   M] *pBc(o0  
accumulated profits 累積利益   jXR+>=_  
adjusting entry ?#123;整記錄   rpWy 6oD  
adjustment ?#123;整   n-Y'LK40Os  
administration expense 管理費用   x=)$sD-3  
advances 預付   %W+Fe,]  
advertising expense 廣告費   Z;s-t\C  
agency 代理   bq]a8tSB  
agent 代理人   }5Uf`pM8  
agreement 契約   b5R*]  
allotments 分配數   BD+?A d?  
allowance 津貼   +3CMfYsr8  
amalgamation 合併   g7-K62bb  
amortization 攤銷   !HYqM(|{.  
amortized cost 應攤成本   hrF4 a$  
annuities 年金   89bKnsV  
applied cost 已分配成本   ],|B4\b;  
applied expense 已分配費用   PMcyQ2R->  
applied manufacturing expense 己分配製造費用   DAi[3`C  
apportioned charge 攤派費用   Q!v[ b{]8  
appreciation 漲價   tAUMSr| ?  
article of association 公司章程   jEIL(0_H  
assessment 課稅   F^-4Pyq@  
assets 資產   7&1: ]{_  
attorney fee 律師費   uip]K{/A!e  
audit 審計   `RRORzXoS  
auditor 審計員   c
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average 平均數   Sy~1U  
average cost 平均成本   u.6%n.g  
bad debt 壞賬   $P_Y8:  
balance 餘額   WW=7QCi  
balance sheet 資產負債表   ^(R gSMuT`  
bank account 銀行賬戶    b8&9pLl  
bank balance 銀行結存   >Mn.|:DF]&  
bank charge 銀行手續費   _NFJm(X.  
bank deposit 銀行存款   &PX'=UT  
bank discount 銀行貼現   xmDwoLU  
bank draft 銀行匯票   0ZN/-2c A#  
bank loan 銀行借款   F mPF7  
bank overdraft 銀行透支   C'ZU .Y  
bankers acceptance 銀行承兌   z~qQ@u|  
bankruptcy 破產   RiklwR#~r/  
bearer 持票人   :nI.Qa'"H  
beneficiary 受益人   u
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bequest 遺產   (!s[~O6  
bill 票據   UpILr\3U  
bill of exchange 匯票   m\yO/9{h1  
bill of lading 提單   c 1[;a>  
bills discounted 貼現票據   V]
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bills payable 應付票據   /_P`xm+=AC  
bills receivable 應收票據   ZfU_4Pl->  
board of directors 董事會   P\JpE  
bonds 債券   <9"i_ d%  
bonus 紅利   <OUAppH  
book value 賬面價值   $1e@3mzM  
bookkeeper 簿記員   /.r($Sg^  
bookkeeping 簿記   TR|; /yJ  
branch office general ledger 支店往來賬戶   e(Verd:c  
broker 經紀人   7Do)++t  
brought down 接前   %} /)_RzQ  
brought forward 接上頁   <qBPN{'a"  
budget 預算   ag6S"IXh  
by-product 副產品   S<TfvQ\,"@  
by-product sales 副產品銷售   (
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capital 股本   @azS)4L  
capital income 資本收益   &m`  
capital outlay 資本支出   ,3wo  
capital stock 股本   -?uwlpm#  
capital stock certificate 股票   ^P[*yf  
carried down 移後   <:?&}'aA  
carried forward 移下頁   (H$eXW7  
cash 現金   &>-Cz%IV  
cash account 現金賬戶   gI]Vyg<{d  
cash in bank 存銀行現金   M`(xAVl  
cash on delivery 交貨收款   *jYwcW"R{z  
cash on hand 庫存現金   &+\wYa,  
cash payment 現金支付   }~7>S5  
cash purchase 現購   gV Gq  
cash sale 現沽   =Zj9F1E[i  
cashier 出?#123;員  
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cashiers check 本票   JOMZ&c^  
certificate of deposit 存款單折   >,DR{A2hSB  
certificate of indebtedness 借據   )YZ41K5N  
certified check 保付支票   ]C!u~A\jq  
certified public accountant 會計師   f:
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charges 費用   7Qo*u;fr  
charge for remittances 匯水手續費   V#=N?p  
charter 營業執照   &rn,[w_F[  
chartered accountant 會計師   q+K`+& @\  
chattles 動產   /F\7_  
check 支票   3yTBkFI!  
che stub 支票存根   {Z|C  
closed account 己結清賬戶   @y,p-##e  
closing 結算   w:qwU\U>x  
closing entries 結賬紀錄   VR'w$m p  
closing stock 期末存貨   s
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closing the book 結賬   h.67]U7m  
columnar journal 多欄日記賬   m_pK'jc  
combination 聯合   PgVM> _nHk  
commission 佣金   Iv{}U\ u  
commodity 商品   *@O;IiSE  
common stock 普通股   ]|-y[iu  
company 公司   zRe0z2  
compensation 賠償   pPIH`I
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compound interest 複利   1Ao"DxZHy7  
consignee 承銷人   NWKD:{  
consignment 寄銷   C ZJW`c/  
consignor 寄銷人   `aCcTs7~]p  
consolidated balance sheet 合併資產負債表   giI9- C  
consolidated profit and loss account 合併損益表   #oHHKl=M  
consolidation 合併   )&*&ZL0  
construction cost 營建成本   a1?Y7(alPU  
construction revenue 營建收入   jildi
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contract 合同   [P 8e=;  
control account 統制賬戶   2 ^|*M@3r  
copyright 版權  
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corporation 公司   f5'+F-`N  
cost 成本   jML}{>Gy8S  
cost accounting 成本會計   r> NgJf,  
cost of labour 勞工成本   6n>+cX>E  
cost of production 生產成本   HIF.;ImG^  
cost of manufacture 製造成本   9X!OQxmg  
cost of sales 銷貨成本   xNT[((  
cost price 成本價格   A6-JV8^  
credit 貸方   IuRKj8J)o  
credit note 收款通知單   e\\ I,  
creditor 債權人   0T
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crossed check 橫線支票   m,-:(82  
current account 往來活期賬戶   'GAjx{gM  
current asset 流動資產   2 &R-zG  
current liability 流動負債   ).xQ~A\.  
current profit and loss 本期損益   ,;UVQwY  
debit 借方   1;SWfKU?.  
debt 債務   hMi`n6m  
debtor 債務人   d6wsT\S  
deed 契據   YrA#NTB_o  
deferred assets 遞延資產   `^RpT]S  
deferred liabilities 遞延負債   )bqO}_B  
delivery 交貨   P
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delivery expense 送貨費   7QzUw  
delivery order 出貨單   a:1-n%&F  
demand draft 即期匯票   =p$1v{L8  
demand note 即期票據   k|1/gd5  
demurrage charge 延期費   c}lUP(Ss  
deposit 存款   q0$ }MB6  
deposit slip 存款單   $:SHZe  
depreciation 折舊   |6$6Za]:  
direct cost 直接成本   :+; UW \  
direct labour 直接人工   nT9B?P>  
director 董事   ;ZB[g78%R%  
discount 折扣   GJU84Xn7  
discount on purchase 進貨折扣   Wcw$ Zv  
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