[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。   ]>K%,}PS  
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acceptance 承兌   E,5jY  
account 賬戶   JI5?, )-St  
accountant 會計員   *iS<]y  
accounting 會計   KcP86H52I  
accounting system 會計制度   /AWV@'  
accounts payable 應付賬款   <pRb#G"  
accounts receivable 應收賬款   Zr'VA,v  
accumulated profits 累積利益   XbYW,a@w2  
adjusting entry ?#123;整記錄   R H^8"%\  
adjustment ?#123;整   [-_u{j  
administration expense 管理費用   IZe
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advances 預付   ? e%Pvy<i  
advertising expense 廣告費   <LQwH23@  
agency 代理   dNG>:p  
agent 代理人   I(ds]E ;_E  
agreement 契約   S/]2Qt#T  
allotments 分配數   |eWlB\ x8  
allowance 津貼   V3K  
amalgamation 合併   =dUeQ?>t=  
amortization 攤銷   2@Jw?+}vr  
amortized cost 應攤成本   # 9Z];
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annuities 年金   ^.Vq0Qzy]  
applied cost 已分配成本   "z R+}  
applied expense 已分配費用   
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applied manufacturing expense 己分配製造費用   )Ve?1?s '8  
apportioned charge 攤派費用   D#508{)  
appreciation 漲價   6~V$0Y>]  
article of association 公司章程   ~c,HE] B  
assessment 課稅   zS18Kl  
assets 資產   XJDp%B  
attorney fee 律師費   "n:z("Q*  
audit 審計   0Z8K+,'!  
auditor 審計員   !6\{q M  
average 平均數   yb5 6nd  
average cost 平均成本   T?:Vw laE  
bad debt 壞賬   i[@*b/A  
balance 餘額   3J~Q pw0<  
balance sheet 資產負債表   ([iMOE[D3  
bank account 銀行賬戶   0Pu$1Fp  
bank balance 銀行結存   4StiY
fae  
bank charge 銀行手續費   { :'#Ts<  
bank deposit 銀行存款   ^k]OQc7q'  
bank discount 銀行貼現   B<J}YN  
bank draft 銀行匯票   N^xnx<  
bank loan 銀行借款   5Q, #Co  
bank overdraft 銀行透支   DG}t!  
bankers acceptance 銀行承兌   l_FttN  
bankruptcy 破產   _CDUUr  
bearer 持票人   4*d$o=wa  
beneficiary 受益人   q3TAWNzI0  
bequest 遺產   2G<\Wz  
bill 票據   \-$wY %7  
bill of exchange 匯票   jQ@z!GirT  
bill of lading 提單   (e6JI]tz{  
bills discounted 貼現票據   lX/s  Q  
bills payable 應付票據   k?3NF:Yy7  
bills receivable 應收票據   $3zs?Fd`  
board of directors 董事會   ='a[(C&Y  
bonds 債券   yt}Ve6 m  
bonus 紅利   !#` .Mv Z  
book value 賬面價值   (4o_\&  
bookkeeper 簿記員   "VR>nyG%  
bookkeeping 簿記   v\PqhIy"  
branch office general ledger 支店往來賬戶   @  U xO!  
broker 經紀人   O@6iG  
brought down 接前   <SGO+1ztp  
brought forward 接上頁   IWERn v!  
budget 預算   W0J d2*]  
by-product 副產品   p
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by-product sales 副產品銷售   UUJbF$@;  
capital 股本   3&:Us|}  
capital income 資本收益   l8 k@.<nCO  
capital outlay 資本支出   \/J>I
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capital stock 股本   yaza  
capital stock certificate 股票   pyYm<dn  
carried down 移後   SD t)|s  
carried forward 移下頁   j\k|5="w-  
cash 現金   ad1I2  
cash account 現金賬戶   bYQvh/(J  
cash in bank 存銀行現金   jcD_<WSe  
cash on delivery 交貨收款   e=&,jg?K  
cash on hand 庫存現金   k#X~+}N^  
cash payment 現金支付   89o&KF]  
cash purchase 現購   Q$_y +[  
cash sale 現沽   d"o5uo  
cashier 出?#123;員   k=!lPIx  
cashiers check 本票   R?Zv  
certificate of deposit 存款單折   0=O(+ yi  
certificate of indebtedness 借據   67/JsL  
certified check 保付支票   x`~YTOfYk  
certified public accountant 會計師   kqy d3Si>  
charges 費用  
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charge for remittances 匯水手續費   RQxL`7H  
charter 營業執照   2*;qr|h,  
chartered accountant 會計師   '[(]62j  
chattles 動產   g<U\7Vp\1  
check 支票   3'tcEFkH  
che stub 支票存根   n'*4zxAA  
closed account 己結清賬戶   4'u +%6+__  
closing 結算   VZuluV  
closing entries 結賬紀錄   U[7 &   
closing stock 期末存貨   GPV=(}z  
closing the book 結賬   -([ ipg(r  
columnar journal 多欄日記賬   QL/I/EgqC  
combination 聯合   HXV4E\JA  
commission 佣金   hK^(Y  
commodity 商品   #C^)W/dP  
common stock 普通股   BwOIdz%]OY  
company 公司   SFqY*:svOw  
compensation 賠償   =D-u"
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compound interest 複利   wT\JA4  
consignee 承銷人   I<E~=  
consignment 寄銷   MXQua:&HW  
consignor 寄銷人   rSu+z
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consolidated balance sheet 合併資產負債表   $fifx>!  
consolidated profit and loss account 合併損益表   lRA=IRQ]  
consolidation 合併   c_"=G#^9@i  
construction cost 營建成本   k7, 
 
construction revenue 營建收入   ,GO
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contract 合同   RTC;Wj  
control account 統制賬戶   RZMR2fP%  
copyright 版權   Iu"7  
corporation 公司   rfo7\'yk  
cost 成本   o6bT.{8\  
cost accounting 成本會計   %lsRj)n  
cost of labour 勞工成本   _43'W{%  
cost of production 生產成本   }ejZk bP  
cost of manufacture 製造成本   Y mvd3>_  
cost of sales 銷貨成本   zTBf.A;e7  
cost price 成本價格   SG$V%z"e  
credit 貸方   ZLI
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credit note 收款通知單   i,
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creditor 債權人   E P3Vz8^  
crossed check 橫線支票   &&PXWR!%]  
current account 往來活期賬戶   j+"w2  
current asset 流動資產   k~%j"%OB  
current liability 流動負債   Wn%b}{9Fb  
current profit and loss 本期損益   UaCfXTG  
debit 借方   ;
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debt 債務   { )g $  
debtor 債務人   <uG6!P  
deed 契據   /@ww"dmqU  
deferred assets 遞延資產   7Is:hx|:  
deferred liabilities 遞延負債   \s?8}k  
delivery 交貨   /
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delivery expense 送貨費   3N[Rrxe2  
delivery order 出貨單   <N{wFvF  
demand draft 即期匯票   Gf=3h4  
demand note 即期票據   Fy 1-
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demurrage charge 延期費   *^oL$_Y  
deposit 存款   zC,c9b  
deposit slip 存款單   W1Vy5V|M  
depreciation 折舊   $c{fPFe-  
direct cost 直接成本   1*GL;W~ix*  
direct labour 直接人工   q6PG=9d0B  
director 董事   d{J@A;da  
discount 折扣   (kTu6t*  
discount on purchase 進貨折扣   uG$*DeZti  
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