[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。   g1&>.V}!  
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acceptance 承兌   *
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account 賬戶   a9g~(#?a  
accountant 會計員   <N,:w` g#  
accounting 會計   >.&E-1[ +:  
accounting system 會計制度    SGK 5  
accounts payable 應付賬款   W}'l8z]   
accounts receivable 應收賬款   sr-tZ^d5S?  
accumulated profits 累積利益   #&K?N  
adjusting entry ?#123;整記錄   {wv
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adjustment ?#123;整   JiFB<Q\  
administration expense 管理費用   j]J-#J  
advances 預付   _t?#
 
advertising expense 廣告費   <ZjT4><  
agency 代理   vE&K!k`  
agent 代理人   @Io@1[kj  
agreement 契約   kc/"  
allotments 分配數   7\[)5j  
allowance 津貼   r-$VPW  
amalgamation 合併   z^u*e  
amortization 攤銷   U88gJ[$  
amortized cost 應攤成本   rVZlv3  
annuities 年金   N^4CA@'{  
applied cost 已分配成本   KpC!C9  
applied expense 已分配費用   !p!^[/9"c  
applied manufacturing expense 己分配製造費用   {JQCfs  
apportioned charge 攤派費用   ^X ~S}MX  
appreciation 漲價   `APeS=< &  
article of association 公司章程   uSUog+i  
assessment 課稅   mjKu\7 F  
assets 資產   Q%x-BZb~  
attorney fee 律師費   </!GU*  
audit 審計   m{f+!  
auditor 審計員   #@L5yy2  
average 平均數   ) 3.=)?XW  
average cost 平均成本   =HjC.h  
bad debt 壞賬   ){*9$486  
balance 餘額   3v~[kVhoG  
balance sheet 資產負債表   xM=?ES  
bank account 銀行賬戶   ,0f^>3&n>e  
bank balance 銀行結存   +<bvh<]Od  
bank charge 銀行手續費   N"s"^}M\  
bank deposit 銀行存款   g[N3jt@  
bank discount 銀行貼現   )zkr[;j~`  
bank draft 銀行匯票   eh}|Wd7J  
bank loan 銀行借款   -+[~eqRB  
bank overdraft 銀行透支   ||Vx:(d7D&  
bankers acceptance 銀行承兌   *#83U?  
bankruptcy 破產   ;:/C.%d  
bearer 持票人   -?w3j9kk>  
beneficiary 受益人   `6<Qb=  
bequest 遺產   @H}{?-XyA  
bill 票據   p-*{x  
bill of exchange 匯票   \+"Jg/)ij  
bill of lading 提單   BmaY&?  
bills discounted 貼現票據    PZj}]d `  
bills payable 應付票據   +xQj-r)-  
bills receivable 應收票據   `4wy *!]  
board of directors 董事會   f9t+x+ Z  
bonds 債券   2 SU  
bonus 紅利   Zt}b}Bz  
book value 賬面價值   J;ycAF~  
bookkeeper 簿記員   %4})_h?j  
bookkeeping 簿記   {4*5Z[  
branch office general ledger 支店往來賬戶   F~/~_9RJ  
broker 經紀人   mR~S$6cc  
brought down 接前   >M^:x-mib  
brought forward 接上頁   h-fm)1S_  
budget 預算   9{0%M  
by-product 副產品   N'0nt]&a  
by-product sales 副產品銷售   N{<5)L~Y  
capital 股本   qB+OxyT&  
capital income 資本收益   #<G:&  
capital outlay 資本支出   xl Q]"sm1  
capital stock 股本   EqOhzII^  
capital stock certificate 股票   <pM6fI6BD  
carried down 移後   m~4ik1wq  
carried forward 移下頁   iLNO}EUL  
cash 現金   y5XFJj  
cash account 現金賬戶   ?;A\>sP  
cash in bank 存銀行現金   +0%Y.O/{  
cash on delivery 交貨收款   n`!6EaD  
cash on hand 庫存現金   2InM(p7j~K  
cash payment 現金支付   7Rd(,eWE@  
cash purchase 現購   /T2 v`Li  
cash sale 現沽   T8^l}Y B  
cashier 出?#123;員   ^ S 45!mSb  
cashiers check 本票   QcX&q%*0  
certificate of deposit 存款單折   JW"`i   
certificate of indebtedness 借據   C3~O6<,Jh  
certified check 保付支票   k%iwt]i%  
certified public accountant 會計師   ?xuWha@:  
charges 費用   ,;Uf>8~  
charge for remittances 匯水手續費   GC_c
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charter 營業執照   Pa"Kk9!o36  
chartered accountant 會計師   g?*D)WU  
chattles 動產   At!@Rc  
check 支票   A\v53AT  
che stub 支票存根   0QyL}y2  
closed account 己結清賬戶   OGO\u#
  
closing 結算   ?Ss~!38  
closing entries 結賬紀錄   bdEIvf7  
closing stock 期末存貨   uMRzUK`QK  
closing the book 結賬   RL H!f1cta  
columnar journal 多欄日記賬   NC iBn>=:  
combination 聯合   G-,0mo  
commission 佣金   b
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commodity 商品   U }I#;*F  
common stock 普通股   (iIzoEpb8W  
company 公司   h92KU  
compensation 賠償   =J]M#6N0  
compound interest 複利   8"p rWAN  
consignee 承銷人   /SyAjZ  
consignment 寄銷   jv6>7@<G  
consignor 寄銷人   Z~[eG"6zI  
consolidated balance sheet 合併資產負債表    ?$y/b}8  
consolidated profit and loss account 合併損益表   \7%wJIeyx  
consolidation 合併   ab#z&jg!  
construction cost 營建成本   K /%5\h  
construction revenue 營建收入   [.w`r>kZI  
contract 合同   c=
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control account 統制賬戶   KTwP.!<v  
copyright 版權   oFT1d  
corporation 公司   M#
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cost 成本   yo%Nz"  
cost accounting 成本會計   [ $"  
cost of labour 勞工成本   {, ? Gj@$  
cost of production 生產成本   aOQT-C[ O  
cost of manufacture 製造成本   1&vR7z]*  
cost of sales 銷貨成本   IkxoW:L  
cost price 成本價格   FlY"OU*  
credit 貸方   cl |}0Q5  
credit note 收款通知單   ):A.A,skf  
creditor 債權人   \j &&o  
crossed check 橫線支票   (:h&c6'S)b  
current account 往來活期賬戶   R<%{I)  
current asset 流動資產   2|U6dLZ!  
current liability 流動負債   _>r(T4}]  
current profit and loss 本期損益   t:xTmK&vt  
debit 借方   UMT}2d%  
debt 債務   Om_ "X6  
debtor 債務人   lR
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deed 契據   lHHx D  
deferred assets 遞延資產   C5jt(!pi  
deferred liabilities 遞延負債    kKY,&Fn-  
delivery 交貨   7!)VOD8Z  
delivery expense 送貨費   ~yV?*"Hi  
delivery order 出貨單   Wg<o%6`  
demand draft 即期匯票   . ~a~(|  
demand note 即期票據   ln":j?`  
demurrage charge 延期費   F+j"bhe  
deposit 存款   4/v[.5  
deposit slip 存款單   V|*
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depreciation 折舊   5PP^w~n  
direct cost 直接成本   06v'!M  
direct labour 直接人工   8dJ+Ei~M  
director 董事   fhNJB 0  
discount 折扣   ;7QG]JX  
discount on purchase 進貨折扣   fzAkUv
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