[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。   6<%b}q9Mo  
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acceptance 承兌   >guX,hx^  
account 賬戶   d(j g "@  
accountant 會計員   }tW1\ @ =  
accounting 會計   DW>O]\I  
accounting system 會計制度   (&=3Y8  
accounts payable 應付賬款   F0wW3+G  
accounts receivable 應收賬款   as73/J6  
accumulated profits 累積利益   8M0<:p/  
adjusting entry ?#123;整記錄   _}gfec4o  
adjustment ?#123;整   bZ#KfR  
administration expense 管理費用   [s[!PlazX  
advances 預付   cj4o[l  
advertising expense 廣告費   ^jXKM!}-E  
agency 代理   9e7):ZupO  
agent 代理人   iA|n\a~ny,  
agreement 契約   6FX]b4  
allotments 分配數   og1Cj{0  
allowance 津貼   -UWyBM3c@  
amalgamation 合併   gW?Hd/  
amortization 攤銷   j*FpQiBoT  
amortized cost 應攤成本   )h]tKYx  
annuities 年金   7H4\AG\>  
applied cost 已分配成本   b)>l7nOc  
applied expense 已分配費用   \'X-><1  
applied manufacturing expense 己分配製造費用   'JO}6 ;W  
apportioned charge 攤派費用   +f}w+  
appreciation 漲價   NA YwuE-`  
article of association 公司章程   #'m#Q6`  
assessment 課稅   S#
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assets 資產   3*F|`js"  
attorney fee 律師費   &?I3xzvK  
audit 審計   @.=2*e.z|b  
auditor 審計員   l}FA&c"  
average 平均數   +O1=Ao  
average cost 平均成本  
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bad debt 壞賬   KkJE-k*D+w  
balance 餘額  
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balance sheet 資產負債表   a~k*Gd(  
bank account 銀行賬戶   >J,IxRGi  
bank balance 銀行結存   8SBa w'a  
bank charge 銀行手續費   w[uwhd  
bank deposit 銀行存款   )"Wy/P  
bank discount 銀行貼現   Wt=%.Y(x  
bank draft 銀行匯票   -5\.\L3y)  
bank loan 銀行借款   BPy pA$  
bank overdraft 銀行透支   ?QcS$
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bankers acceptance 銀行承兌   &!*p> Ns)e  
bankruptcy 破產   ?U,XyxN  
bearer 持票人   ^fU,9  
beneficiary 受益人   pW&8 =Ew  
bequest 遺產   L(/wsw~y*  
bill 票據   $wcV~'f M  
bill of exchange 匯票   +p-S36K~,7  
bill of lading 提單   ?'$}k  
bills discounted 貼現票據   "9RW<+  
bills payable 應付票據   $cGV)[KWp@  
bills receivable 應收票據   ZO\bCrk  
board of directors 董事會   c;'7o=rr  
bonds 債券   Z"G?+gM@  
bonus 紅利   ?YM0VB,y  
book value 賬面價值   ^56#{~%^?  
bookkeeper 簿記員   Tt{ft?H71  
bookkeeping 簿記   ,f .#-  
branch office general ledger 支店往來賬戶   pS!N<;OWr  
broker 經紀人   I -XkxDw  
brought down 接前   ,*wj~NE  
brought forward 接上頁   V
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budget 預算   PR>%@-Vgj  
by-product 副產品   0[s<!k9=  
by-product sales 副產品銷售   !_:|mu'  
capital 股本   "'c =(P  
capital income 資本收益   K st2.Yy  
capital outlay 資本支出   -<5H8P-  
capital stock 股本   )<L?3Jjt5  
capital stock certificate 股票   1gH>B5`  
carried down 移後   y|%lw%cSe  
carried forward 移下頁   (<yQA. M  
cash 現金   Z15b'^)?9  
cash account 現金賬戶   t<qXXQ &5  
cash in bank 存銀行現金   l,4O  
cash on delivery 交貨收款   'V]&X.=zC  
cash on hand 庫存現金   rR#Ditn^  
cash payment 現金支付   %A$&9c%  
cash purchase 現購   1Hr}n6s  
cash sale 現沽   9V
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cashier 出?#123;員   Q
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cashiers check 本票   ;Y^'$I2fR#  
certificate of deposit 存款單折   "ntP928  
certificate of indebtedness 借據   FzJ7 OE|  
certified check 保付支票   f_jhQ..g<g  
certified public accountant 會計師   cl%+m  
charges 費用   \x}\)m_7M<  
charge for remittances 匯水手續費   {p84fR1P  
charter 營業執照   XnQR(r)pR2  
chartered accountant 會計師   h)HEexyRg  
chattles 動產   Oo|PZ_P  
check 支票   4KM-$h,4O  
che stub 支票存根   Mqr_w!8d  
closed account 己結清賬戶   -^xbd_'  
closing 結算   W[\6h Zv  
closing entries 結賬紀錄   __g k:a>oQ  
closing stock 期末存貨   }uZs)UQ|$  
closing the book 結賬   T+<.KvO-  
columnar journal 多欄日記賬   !@=S,Vc.  
combination 聯合   |vI`u[P  
commission 佣金   nF,F#V8l  
commodity 商品   %y6(+I#P  
common stock 普通股   N,Eap K G  
company 公司   l;lrf3  
compensation 賠償   l_^SU8i57  
compound interest 複利   VVas>/0qr  
consignee 承銷人   @AEH?gOX  
consignment 寄銷   D:1@1Jr  
consignor 寄銷人   JLoF!MK}  
consolidated balance sheet 合併資產負債表   p{g4`o  
consolidated profit and loss account 合併損益表   }5;4'l8  
consolidation 合併   X7},|cmD_  
construction cost 營建成本   DiFYVR<@  
construction revenue 營建收入   m4mE7Wn.3  
contract 合同   ><<>4(eF p  
control account 統制賬戶   1xB}Ed*k  
copyright 版權   8 "l PiW3  
corporation 公司   (~GQncqa  
cost 成本   lG7PM^Eb
 
cost accounting 成本會計   7Y5r3a}%  
cost of labour 勞工成本   heVkCM :  
cost of production 生產成本   XQ#K1Z  
cost of manufacture 製造成本   ^65I, Z"  
cost of sales 銷貨成本   \MP~}t}c  
cost price 成本價格   MCKN.f%lP  
credit 貸方   k]~o=MLmj  
credit note 收款通知單   XX 8HSw!w  
creditor 債權人   xZ'fer`&  
crossed check 橫線支票   s1:Wrz?4  
current account 往來活期賬戶   oD)]4|  
current asset 流動資產   q/#e6;x  
current liability 流動負債   o,6t:?Z  
current profit and loss 本期損益   _U s"  
debit 借方   gP2zDI   
debt 債務   0!hr9Y]Lx  
debtor 債務人   I/O3OD  
deed 契據   ~g{j)"1  
deferred assets 遞延資產   ,Z q:na  
deferred liabilities 遞延負債   }[AaI #  
delivery 交貨   _~<sb,W  
delivery expense 送貨費   $.PRav  
delivery order 出貨單   DrJ?bG;[  
demand draft 即期匯票   Rx-\B$G  
demand note 即期票據   xfYKUOp/  
demurrage charge 延期費   |N )Ik8  
deposit 存款   #Rw!a#CX.  
deposit slip 存款單   >q
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depreciation 折舊   fAsb:P  
direct cost 直接成本   ;b<w'A_1  
direct labour 直接人工   -DI >O/  
director 董事   }`uyOgGg*  
discount 折扣   I!lDKS,b  
discount on purchase 進貨折扣   Tagf7tw4  
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