[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。   "~1{|lj|)  
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acceptance 承兌   qT<OiIMj^  
account 賬戶   $ ]ew<j  
accountant 會計員  
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accounting 會計   1Mftq4nq  
accounting system 會計制度   Oy,7>vWQI  
accounts payable 應付賬款   kBh*@gf  
accounts receivable 應收賬款   Y<4
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accumulated profits 累積利益   +b =X~>vZ  
adjusting entry ?#123;整記錄   7s2 l3  
adjustment ?#123;整   <}\!FuC  
administration expense 管理費用   k10g %K4g  
advances 預付   zS9HR
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advertising expense 廣告費   v%ldg833l  
agency 代理   V0rS^SAF  
agent 代理人   HX;JO[0  
agreement 契約   9+"R}Nxv^  
allotments 分配數   6T?$m7c  
allowance 津貼   ,2|(UTv  
amalgamation 合併   S%^*h{9u"  
amortization 攤銷   U<YP
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amortized cost 應攤成本   6njwrqo  
annuities 年金   sjZ@}Vk3b  
applied cost 已分配成本   'ie+/O@G  
applied expense 已分配費用   BF="gZoU<  
applied manufacturing expense 己分配製造費用   w$aiVOjgT  
apportioned charge 攤派費用   (~6D`g`B  
appreciation 漲價   !Ojf9 6is  
article of association 公司章程   Jq5](F!z  
assessment 課稅   #FZoi:'Q  
assets 資產   [Y
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attorney fee 律師費   /8Sr(  
audit 審計   7f$ hg8  
auditor 審計員   r1jsw j%7  
average 平均數   kBRy(?Mft&  
average cost 平均成本   P^)J^{r  
bad debt 壞賬   + a
,x  
balance 餘額   m,Fug1+N  
balance sheet 資產負債表   QY^v*+lr\  
bank account 銀行賬戶   I+!?~]AUuq  
bank balance 銀行結存   e5GJ:2sH  
bank charge 銀行手續費   RT`jWWh*Lo  
bank deposit 銀行存款   hhM?I$t:  
bank discount 銀行貼現   yUyx&Y/  
bank draft 銀行匯票  
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bank loan 銀行借款   7m<;"e)  
bank overdraft 銀行透支   38gHM9T xh  
bankers acceptance 銀行承兌   \FL`b{!+ N  
bankruptcy 破產   1MPn{#Ff  
bearer 持票人   z6Xn9  
beneficiary 受益人   GyVRe]<>B  
bequest 遺產   ZLS\K/F>>=  
bill 票據   O>M4%p  
bill of exchange 匯票   ]\.3<^  
bill of lading 提單   Ih;I&D+e;  
bills discounted 貼現票據   i?+>,r@\p  
bills payable 應付票據   Mb1K:U  
bills receivable 應收票據   KE_GC ;bQ  
board of directors 董事會   K:JM*4W  
bonds 債券   67{3/(`x  
bonus 紅利   x\R%hGt  
book value 賬面價值   o
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bookkeeper 簿記員   pR,eus;8  
bookkeeping 簿記   8rNRQOXOa  
branch office general ledger 支店往來賬戶   :&'[#%h8  
broker 經紀人   y.6Yl**l  
brought down 接前   u&npUw^Va  
brought forward 接上頁   u&Lp  
budget 預算   %u@}lG k  
by-product 副產品   ,WKWin  
by-product sales 副產品銷售   Q2 S!}A  
capital 股本   ^h5h kIx0  
capital income 資本收益   .!^}sp,E  
capital outlay 資本支出   mR1|8H!f  
capital stock 股本   =9;2(<A  
capital stock certificate 股票   gN
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carried down 移後   ? JliKFD%  
carried forward 移下頁   'k1vV  
cash 現金   h%[1V  
cash account 現金賬戶   {I9<W'k{  
cash in bank 存銀行現金   Es^=&2''  
cash on delivery 交貨收款   ;&~9k?v7L  
cash on hand 庫存現金   xfFsW^w  
cash payment 現金支付   zir?13N7  
cash purchase 現購   b&_u+g  
cash sale 現沽   G,,7.%eib=  
cashier 出?#123;員   j
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cashiers check 本票   ySP%i6!au  
certificate of deposit 存款單折   tT`{xM  
certificate of indebtedness 借據   q Xj]O3 mm  
certified check 保付支票   'X(Sn 3  
certified public accountant 會計師   1(4 }rB3  
charges 費用   }n;.E&<[  
charge for remittances 匯水手續費   8n~
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charter 營業執照   v9K=\ j  
chartered accountant 會計師   /@xL {  
chattles 動產   yM`QVO!;  
check 支票   ])v WvNx  
che stub 支票存根   rT/4w#_3  
closed account 己結清賬戶   J!"#N}[  
closing 結算   8v12<ktR`  
closing entries 結賬紀錄   BqG7Et  
closing stock 期末存貨   ^3 6oqe{  
closing the book 結賬   & Do|
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columnar journal 多欄日記賬   SYaL@54  
combination 聯合   8;+dlWp  
commission 佣金   _Y8RP%  
commodity 商品   j@778fvM\t  
common stock 普通股   ;]I~
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company 公司   ps&p|  
compensation 賠償   `ZELw=kLL  
compound interest 複利   'ngx\Lr  
consignee 承銷人   U!D\Vd  
consignment 寄銷   _2p D  
consignor 寄銷人   =Dc9|WuHN  
consolidated balance sheet 合併資產負債表   {+
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consolidated profit and loss account 合併損益表   ,Z aPY  
consolidation 合併   ~z&H
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construction cost 營建成本   lDF26<<\`  
construction revenue 營建收入   VcpN PU6  
contract 合同   %5-   
control account 統制賬戶   9Lp[y%{GP  
copyright 版權   sA1 XtO<&7  
corporation 公司   E As1 =  
cost 成本   I?#B_R#  
cost accounting 成本會計   1
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cost of labour 勞工成本   <cNg_ZZ;8  
cost of production 生產成本   -5.~POO  
cost of manufacture 製造成本   {cMf_qQ  
cost of sales 銷貨成本   =!P  
cost price 成本價格   ^h~oxZJw  
credit 貸方   ^,,lo<d_L  
credit note 收款通知單   %LZ-i?DL4Q  
creditor 債權人   (rB?
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crossed check 橫線支票   qytH<UB  
current account 往來活期賬戶   S/H!a:_5r  
current asset 流動資產   h6uv7n~4  
current liability 流動負債   ^/_
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current profit and loss 本期損益   _^Yav.A=  
debit 借方   M F_VMAq  
debt 債務   vm4q1!!(  
debtor 債務人   yE>f.|(  
deed 契據   4M3{P  
deferred assets 遞延資產   ,W:Bh$%  
deferred liabilities 遞延負債   >7j(V`i"y  
delivery 交貨   C$#X6Q!,  
delivery expense 送貨費   g4=6\vg  
delivery order 出貨單   ptvM>zw'~g  
demand draft 即期匯票   :^*9Eb  
demand note 即期票據   avwhGys#  
demurrage charge 延期費   !Q" 3B6 86  
deposit 存款   x39 n7+j4  
deposit slip 存款單   B%^ $fJ|  
depreciation 折舊   ]CZ&JL  
direct cost 直接成本   lL]8~3b  
direct labour 直接人工   oMer+=vH  
director 董事   ?~fuMy B  
discount 折扣   \[F4ooe  
discount on purchase 進貨折扣   2}HS`) /  
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