[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。   ]]V|[g&aJ  
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acceptance 承兌   RG0kOw0  
account 賬戶   2.qEy6  
accountant 會計員   nD{o8;  
accounting 會計   3fM8W> *7  
accounting system 會計制度   Uyj6Ij_Pj)  
accounts payable 應付賬款   T1_O~<  
accounts receivable 應收賬款   8,7^@[bzXx  
accumulated profits 累積利益   ))66_bech  
adjusting entry ?#123;整記錄   +Hgi l  
adjustment ?#123;整   of659~EIW  
administration expense 管理費用   |6v $!wBi  
advances 預付   Qzt'ZK  
advertising expense 廣告費   j4k\5~yzS  
agency 代理   Je5}Z.3m  
agent 代理人   ose(#n40  
agreement 契約   qILb>#  
allotments 分配數   |Bz1u|uc  
allowance 津貼   J}BN}|Y@2  
amalgamation 合併   E2K{9@i  
amortization 攤銷   ]l>LU2 sx  
amortized cost 應攤成本   ~t^ Umx"Ew  
annuities 年金   dhv?36uE  
applied cost 已分配成本   ' Dcj\=8
 
applied expense 已分配費用   ti'B}bH>'  
applied manufacturing expense 己分配製造費用   +fS<YT  
apportioned charge 攤派費用   G!dx)v  
appreciation 漲價   0Q?)?8_  
article of association 公司章程   B\S}*IE  
assessment 課稅   i'V("  
assets 資產   ,4:=n$e 0  
attorney fee 律師費   *,& 2?E8  
audit 審計   U}@xMt8@l  
auditor 審計員   5C0![$W>  
average 平均數   7zM9K+3L  
average cost 平均成本   5(>SFxz"t  
bad debt 壞賬   G?kK:eV  
balance 餘額   3{$
vN).  
balance sheet 資產負債表   f7YBhF   
bank account 銀行賬戶   vMd3#@  
bank balance 銀行結存   0vX4v)-^u  
bank charge 銀行手續費   v{d$DZUs  
bank deposit 銀行存款   &^2SdF  
bank discount 銀行貼現   5`Q j<
  
bank draft 銀行匯票   Jvc:)I1NE7  
bank loan 銀行借款   0vETg'r  
bank overdraft 銀行透支   L4,b
ThSG  
bankers acceptance 銀行承兌   \~RDvsSD  
bankruptcy 破產   Hvb8+"?~  
bearer 持票人   p8Z?R^$9H  
beneficiary 受益人   <O5WY37"q  
bequest 遺產   G %'xEr0n  
bill 票據   .G.WPVE  
bill of exchange 匯票   Mg#yl\v  
bill of lading 提單   b7XB l  
bills discounted 貼現票據   _%q~K (::  
bills payable 應付票據   KL9k9|!p  
bills receivable 應收票據   * xCY^_  
board of directors 董事會   AbxhNNK  
bonds 債券   aaP_^m O  
bonus 紅利   {j=`   
book value 賬面價值   c/Xg ARCO  
bookkeeper 簿記員   ;$WHT O(  
bookkeeping 簿記    D|) a7_  
branch office general ledger 支店往來賬戶   8[;vC$  
broker 經紀人   w lH \w?  
brought down 接前   ~:{ 05W  
brought forward 接上頁   Y=p!xr>  
budget 預算   D"rbQXR7$  
by-product 副產品   MB!9tju  
by-product sales 副產品銷售   1rJ2}d\y  
capital 股本   Wl |5EY  
capital income 資本收益   =*&[K^  
capital outlay 資本支出   l%T4:p4e  
capital stock 股本   %Yj%0  
capital stock certificate 股票   RFMPh<Ac  
carried down 移後   +? h}e  
carried forward 移下頁   I]^>>>p$  
cash 現金   d{"-iw)t  
cash account 現金賬戶   =hkYQq`Q  
cash in bank 存銀行現金   Y8zTw`:V  
cash on delivery 交貨收款   XEgJ7h_  
cash on hand 庫存現金   - 8p!,+Dk  
cash payment 現金支付   yEq7ueJ'  
cash purchase 現購   &E_a 0*)e  
cash sale 現沽   )V\@N*L`ik  
cashier 出?#123;員   7 !$[XD  
cashiers check 本票   l-Z( ]  
certificate of deposit 存款單折   |@vkQ  
certificate of indebtedness 借據   2%dL96  
certified check 保付支票   z Fo11;*D  
certified public accountant 會計師   J0?kEr  
charges 費用   B 1V{ 3  
charge for remittances 匯水手續費   1Y|a:){G  
charter 營業執照   x;17}KV  
chartered accountant 會計師   &3BoK/y3  
chattles 動產   nN\H'{Wzd  
check 支票   u.|Z3=?VG  
che stub 支票存根   e
XW|{asx  
closed account 己結清賬戶   g1s
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closing 結算   <eoie6@3  
closing entries 結賬紀錄   a YWWln  
closing stock 期末存貨   s_'&_>D  
closing the book 結賬   yOq@w!xz  
columnar journal 多欄日記賬   O$<>v\NC?  
combination 聯合   $"r9U|6kk  
commission 佣金   @1MnJP  
commodity 商品   O`B,mgT(  
common stock 普通股   {_QdB;VwH  
company 公司   1^!SuAA@  
compensation 賠償   z aqX};b  
compound interest 複利   V)j[`,M:  
consignee 承銷人   H$KO[mW}  
consignment 寄銷   k, HC"?K  
consignor 寄銷人   {FNkPX  
consolidated balance sheet 合併資產負債表   v $I
w?y  
consolidated profit and loss account 合併損益表   !sb r!Qt  
consolidation 合併   mQj=-\p  
construction cost 營建成本    lN,?N{6s  
construction revenue 營建收入   yD7BZI xW  
contract 合同   DxJ;C09xNa  
control account 統制賬戶   D|N4X`T`  
copyright 版權   ,#K/+T  
corporation 公司   =dmr
,WE  
cost 成本   S6TNu+2w4  
cost accounting 成本會計   2 T!Ti u  
cost of labour 勞工成本   [_,as  
cost of production 生產成本   bMyld
&ga  
cost of manufacture 製造成本   YmziHns`b  
cost of sales 銷貨成本   CKYg!\g(:  
cost price 成本價格   zLpCKndj  
credit 貸方   JvpGxj  
credit note 收款通知單   cHs3:F~~  
creditor 債權人   Mo,&h?VOM?  
crossed check 橫線支票   .%z
cm  
current account 往來活期賬戶   3Q=^&o0fl  
current asset 流動資產   lW+mH=  
current liability 流動負債   $[ {5+*  
current profit and loss 本期損益   2 !s&|lI  
debit 借方   &*C5Nnlv  
debt 債務   eb62(:=N6  
debtor 債務人   b 7U
J  
deed 契據   " kDiK`i  
deferred assets 遞延資產   YX\vk/[|  
deferred liabilities 遞延負債   ;<[X\;|'  
delivery 交貨   r |Ui1f5  
delivery expense 送貨費   fB+L%+mr8  
delivery order 出貨單   *g/klK  
demand draft 即期匯票   at: li  
demand note 即期票據   )@PnpC%H  
demurrage charge 延期費   X8nos  
deposit 存款   ;]{ee?Q^ld  
deposit slip 存款單   qt/K$'  
depreciation 折舊   p0+^wXi)  
direct cost 直接成本   /
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direct labour 直接人工   sV\_DP/l  
director 董事   }E'0vf/  
discount 折扣   fab'\|Y   
discount on purchase 進貨折扣   YR%iZ"`*+O  
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