[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。   Bzu(XQ
 
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acceptance 承兌   wrQydI  
account 賬戶   mX@j  
accountant 會計員   oE!hF}O  
accounting 會計   
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accounting system 會計制度   i$[,-4v  
accounts payable 應付賬款   np-T&Pz2  
accounts receivable 應收賬款   K5!";V  
accumulated profits 累積利益   T/wM(pr'   
adjusting entry ?#123;整記錄   C|4
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adjustment ?#123;整   E
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administration expense 管理費用   Nt zq"ces)  
advances 預付   N b3I%r  
advertising expense 廣告費   ~VqFZasV  
agency 代理   NV8]#b  
agent 代理人   V<i<0E  
agreement 契約   5ys#L&q'Z  
allotments 分配數   M8^.19q;  
allowance 津貼   _x\-!&[p  
amalgamation 合併   #"Eks79s  
amortization 攤銷   pXP
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amortized cost 應攤成本   S}.\v<  
annuities 年金   tL S<0  
applied cost 已分配成本   {A]k%74-a  
applied expense 已分配費用   z}>4,d  
applied manufacturing expense 己分配製造費用   +P[88!  
apportioned charge 攤派費用   Job/@> ;  
appreciation 漲價   "H5&3sF2  
article of association 公司章程   5mI?p
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assessment 課稅   m!# _CQ:  
assets 資產   <\, & :<  
attorney fee 律師費   Lzh9DYU6  
audit 審計   M MAA
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auditor 審計員   6 oj4Rg+(  
average 平均數   kF+ZW%6N  
average cost 平均成本   2;~KL-h0TK  
bad debt 壞賬   h`?y2?O  
balance 餘額   _qY`KP"  
balance sheet 資產負債表   968Ac}OA  
bank account 銀行賬戶   i^je.,Bi  
bank balance 銀行結存   [ur H a  
bank charge 銀行手續費   =LXvlt'Q34  
bank deposit 銀行存款   R'G'&H{N  
bank discount 銀行貼現   C0\%QXu  
bank draft 銀行匯票   YO)')&  
bank loan 銀行借款   /K_ i8!y  
bank overdraft 銀行透支   U:qF/%w  
bankers acceptance 銀行承兌   UG6M 9  
bankruptcy 破產   McEmd.S<n  
bearer 持票人   =MMCf0  
beneficiary 受益人    j
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bequest 遺產   myD{sE2A  
bill 票據   NmjzD N  
bill of exchange 匯票   azvDvEWCQZ  
bill of lading 提單   N\_( w:q  
bills discounted 貼現票據   xttYn]T  
bills payable 應付票據   ha_@Yqgh  
bills receivable 應收票據   >RM 0=bO  
board of directors 董事會   f4R1$(<  
bonds 債券   0;vtdM[_  
bonus 紅利   N%O
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book value 賬面價值   2[.5oz`  
bookkeeper 簿記員   rW[SU
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bookkeeping 簿記   !loO%3_)  
branch office general ledger 支店往來賬戶   LlU'
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broker 經紀人   F b1 EMVu  
brought down 接前   ,MRvuw0P  
brought forward 接上頁   %njOX#.w  
budget 預算   ll_}&
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by-product 副產品   =]T|h  
by-product sales 副產品銷售   =h(7rU"Yz  
capital 股本   #De(*&y2  
capital income 資本收益   Cq gJ  
capital outlay 資本支出   ?3[tJreVj  
capital stock 股本   Wt(Kd5k0'2  
capital stock certificate 股票   . /Y&\<  
carried down 移後   zgK;4 22$m  
carried forward 移下頁   U%L -NMe  
cash 現金   ,`<]>;s  
cash account 現金賬戶   5KK{%6#f\  
cash in bank 存銀行現金   XHy?  
cash on delivery 交貨收款   {-Yee[d<
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cash on hand 庫存現金   7 xUE,)?  
cash payment 現金支付   j13riI3A  
cash purchase 現購   M ]1;  
cash sale 現沽   }0Y`|H\v  
cashier 出?#123;員   L+73aN  
cashiers check 本票   97!H`|u <  
certificate of deposit 存款單折   2@ fa rx:  
certificate of indebtedness 借據   A$Wx#r7)  
certified check 保付支票   E&'#=K[  
certified public accountant 會計師   #L\o;p(  
charges 費用   vuZf#\zh}  
charge for remittances 匯水手續費   `6P?G|'   
charter 營業執照   Gp, 'kw"I  
chartered accountant 會計師   xLZbU4  
chattles 動產   w m19T7*L  
check 支票   lO[E[c G  
che stub 支票存根   G&jZ\IV  
closed account 己結清賬戶   #J\s%60pt  
closing 結算   ~zMDY F"&  
closing entries 結賬紀錄   
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closing stock 期末存貨   of= ql  
closing the book 結賬   X CzXS.  
columnar journal 多欄日記賬   :Z[(A"dA  
combination 聯合   )&Mq,@  
commission 佣金   5\&]J7(  
commodity 商品   $]1qbE+  
common stock 普通股   '<W<B!HP5Z  
company 公司   1#]B^D  
compensation 賠償   w]F!2b!  
compound interest 複利   T
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consignee 承銷人   W1hX?!xp!  
consignment 寄銷   z<i,D08|d  
consignor 寄銷人   }YRO'Q{  
consolidated balance sheet 合併資產負債表   k&!6fZ)  
consolidated profit and loss account 合併損益表   \ZsP]};*  
consolidation 合併   >%l:Dw\A:
 
construction cost 營建成本   xdqK.Z%  
construction revenue 營建收入   oK$'9c5<  
contract 合同   ~{$L
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control account 統制賬戶   :s]\k%"  
copyright 版權   [<Q4U{F  
corporation 公司   o<nS_x  
cost 成本   ^\T]r<rCY  
cost accounting 成本會計   AJdp6@O+  
cost of labour 勞工成本   me:iQ.g
 
cost of production 生產成本   EWO /u.z  
cost of manufacture 製造成本   n7S; Xve#  
cost of sales 銷貨成本   f]]f
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cost price 成本價格   bM^7g  
credit 貸方   ++0rF\&  
credit note 收款通知單   &Q~)]|t  
creditor 債權人   5x2L(l-2  
crossed check 橫線支票   _Z$?^gn  
current account 往來活期賬戶   NNmM#eB:4  
current asset 流動資產   E?_ zZ2  
current liability 流動負債   w{r8kH  
current profit and loss 本期損益   x)$2nonM  
debit 借方   {m'AY)  
debt 債務   Cdmy.gx^  
debtor 債務人   #"<?_fao~  
deed 契據   E<k^S{  
deferred assets 遞延資產   ZJvo9!DL|  
deferred liabilities 遞延負債   R+uw/LG  
delivery 交貨   8jNOEM(0Y+  
delivery expense 送貨費   ,\x
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delivery order 出貨單   ntZ~m  
demand draft 即期匯票   # M>wH`Q#  
demand note 即期票據   d#8e~  
demurrage charge 延期費   7f* RM  
deposit 存款   GMw)*  
deposit slip 存款單   kT2Wm/L  
depreciation 折舊   v^TkDf(Oz  
direct cost 直接成本   5NFRPGYX  
direct labour 直接人工   tgB=vIw?3  
director 董事   a ea0+,;  
discount 折扣   G1[(F`t>  
discount on purchase 進貨折扣   }1@E"6kF  
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