[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。   213D{#2  
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acceptance 承兌    Zp]Bs  
account 賬戶   vad " N  
accountant 會計員   t1IC0'o-  
accounting 會計   H${Ym BG  
accounting system 會計制度  
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accounts payable 應付賬款   xAz gQ  
accounts receivable 應收賬款   (|O
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accumulated profits 累積利益   f~W.i]  
adjusting entry ?#123;整記錄   h-!(O^M  
adjustment ?#123;整  
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administration expense 管理費用   bu@Pxz%_  
advances 預付   zz02F+H$Y  
advertising expense 廣告費   "P0o)g+{  
agency 代理   G|Q}.v  
agent 代理人   "B)DX*-\?  
agreement 契約   QZQ@C#PR;  
allotments 分配數   }R}tIC-:  
allowance 津貼   lWnV{/q\X  
amalgamation 合併   r]8tl  
amortization 攤銷   V<ODt%  
amortized cost 應攤成本   )?Jj#HtW  
annuities 年金   5Ko
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applied cost 已分配成本   Oi l>bv8  
applied expense 已分配費用   Bg7?1m  
applied manufacturing expense 己分配製造費用   F"B!r-J  
apportioned charge 攤派費用   &Q CqaJ-  
appreciation 漲價   AS4m227  
article of association 公司章程   *4A.R&Vu  
assessment 課稅   f ( UcJx  
assets 資產   T
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attorney fee 律師費   <&W3\/xx  
audit 審計   Xb|hP  
auditor 審計員   x1A^QIuxO  
average 平均數   ,{zvGZ|  
average cost 平均成本   ?9=yo5M}  
bad debt 壞賬   7W}~c/%  
balance 餘額   F(SeD)ml  
balance sheet 資產負債表   Q9W*)gBvn  
bank account 銀行賬戶   }yB@?  
bank balance 銀行結存   ,9W0fm\t  
bank charge 銀行手續費   j:{<    
bank deposit 銀行存款   wiwJD}3h'  
bank discount 銀行貼現   #gsAw na3  
bank draft 銀行匯票   _);1dcnR  
bank loan 銀行借款  
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bank overdraft 銀行透支   ?8vjHEE  
bankers acceptance 銀行承兌  
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bankruptcy 破產   A$1pMG~as  
bearer 持票人   Mc@p~5!M  
beneficiary 受益人   X*FK6,Y|(  
bequest 遺產   A3 j>R477A  
bill 票據   ts9N$?0:V  
bill of exchange 匯票   ~ RTjcE  
bill of lading 提單   _$Z46wHmB  
bills discounted 貼現票據   B_}=v$  
bills payable 應付票據   {9C(\i +  
bills receivable 應收票據   .l#Pmd!  
board of directors 董事會   rEddX  
bonds 債券   5|H?L@_9  
bonus 紅利   94K;=5h  
book value 賬面價值   QouTMS-b  
bookkeeper 簿記員   G.<9K9K  
bookkeeping 簿記   Uv%"45&7  
branch office general ledger 支店往來賬戶   u&pLF%'EQ  
broker 經紀人   z!RA=]3h  
brought down 接前   tK8
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brought forward 接上頁   _VY]  
budget 預算   w(mn@Qc  
by-product 副產品   1X#`NUJ?2  
by-product sales 副產品銷售   &;%+Hduc  
capital 股本   cl)MI,/>  
capital income 資本收益   "I_T  
capital outlay 資本支出   q:?g?v  
capital stock 股本   eeL%Yp3+  
capital stock certificate 股票   L6Ynid.k  
carried down 移後   >8>.o[Q&  
carried forward 移下頁   ?w<x_Lo  
cash 現金   7&HP2r  
cash account 現金賬戶   )Hev-C"  
cash in bank 存銀行現金   y{jv-&!xB  
cash on delivery 交貨收款   EaP#~x  
cash on hand 庫存現金   ,pAMQ5  
cash payment 現金支付   c~$ipX
  
cash purchase 現購   qTffh{q V  
cash sale 現沽   %*jpQOw  
cashier 出?#123;員   ef53~x  
cashiers check 本票   KP:O]520  
certificate of deposit 存款單折   HkrNh>^=  
certificate of indebtedness 借據   {]Lc]4J  
certified check 保付支票   jhg!K.A  
certified public accountant 會計師   G&3j/5V  
charges 費用   K-vso4@BJ  
charge for remittances 匯水手續費   Z;%qpsq  
charter 營業執照   A Y! zXJ_$  
chartered accountant 會計師   ?BWWb   
chattles 動產   V8,$<1Fi;-  
check 支票   "KFCA9u-  
che stub 支票存根   T /]ayc:  
closed account 己結清賬戶   ` 
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closing 結算   ]%mg(&p4  
closing entries 結賬紀錄   uO":\<1#  
closing stock 期末存貨   x,p|n  
closing the book 結賬   HP?e?3.T  
columnar journal 多欄日記賬   "bw4{pa+  
combination 聯合   +;*])N%q  
commission 佣金   XeZv%` ?  
commodity 商品   KDn`XCnk,  
common stock 普通股   Mq*Sp UR  
company 公司   lezdJ  
compensation 賠償   b!`:|!7r'  
compound interest 複利   W t4!XV  
consignee 承銷人   xJO[pT v  
consignment 寄銷   y XS/3_A{  
consignor 寄銷人   4vy!'r@  
consolidated balance sheet 合併資產負債表   !XtbZ-  
consolidated profit and loss account 合併損益表   OZISh?  
consolidation 合併   yLY2_p-X  
construction cost 營建成本   u\Xi]pZ@X]  
construction revenue 營建收入   ~u3I=b  
contract 合同   q=R=z$yr  
control account 統制賬戶   sL!6-[N  
copyright 版權   wefQmRK  
corporation 公司   ;>CmVC'/  
cost 成本   g8vN^nQf[  
cost accounting 成本會計   Rf8|-G-}#  
cost of labour 勞工成本   nbOMtK  
cost of production 生產成本   D|+H!f{k  
cost of manufacture 製造成本   xy|;WB  
cost of sales 銷貨成本   3Um\?fj>}(  
cost price 成本價格   c[j3_fn1]  
credit 貸方   x^C,xP[#Y;  
credit note 收款通知單   sN;U,{  
creditor 債權人   Mr`u!T&sc  
crossed check 橫線支票   y2<g
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current account 往來活期賬戶   #G]s.by('  
current asset 流動資產   *^NC5=A(
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current liability 流動負債   ;APg!5X  
current profit and loss 本期損益   %n-LDn  
debit 借方   S:t7U%  
debt 債務   ~xXB !K~C  
debtor 債務人   s2d;601*b  
deed 契據   [u-~<80  
deferred assets 遞延資產   a Y{E'K=  
deferred liabilities 遞延負債   6}<PB l%qe  
delivery 交貨   a?D\H5TF-  
delivery expense 送貨費   =fRP9`y  
delivery order 出貨單   A70_hhP  
demand draft 即期匯票   O
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demand note 即期票據   o+q5:vJt  
demurrage charge 延期費   !'PPj_Hp]  
deposit 存款   MiR
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deposit slip 存款單   W Q6E8t)  
depreciation 折舊   S&]JY  
direct cost 直接成本   w0 "h,{  
direct labour 直接人工   4RdpROK  
director 董事   1{u;-pg  
discount 折扣   6o{anHBB  
discount on purchase 進貨折扣   l "d&Sgnj  
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