[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。   O}6 *9X
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acceptance 承兌   b~T Tz`HZ  
account 賬戶   fvA167\  
accountant 會計員   r8o^8.  
accounting 會計   #aKUD  
accounting system 會計制度   x3nUKQtk:8  
accounts payable 應付賬款   wi
M4,  
accounts receivable 應收賬款   x5M+\?I<2  
accumulated profits 累積利益   5tY/d=\k  
adjusting entry ?#123;整記錄   >h(GmR*xM  
adjustment ?#123;整   D28>e  
administration expense 管理費用   *nV"X0&  
advances 預付   9]I{GyH  
advertising expense 廣告費   ~/2OK!M  
agency 代理   r(zn1;zl  
agent 代理人   FY/F}C,o  
agreement 契約   s/P+?8'9  
allotments 分配數   iaRCV6cl  
allowance 津貼   =L{-Hu/j  
amalgamation 合併   pK0@H"$8  
amortization 攤銷   9)4_@rf%  
amortized cost 應攤成本   -<(RYMk*)  
annuities 年金   gy"<[N .?c  
applied cost 已分配成本   bb-u'"5^]  
applied expense 已分配費用   KNOVb=#f_  
applied manufacturing expense 己分配製造費用   A}_pJH  
apportioned charge 攤派費用   R pT7Nr  
appreciation 漲價   | S
'mF6Y  
article of association 公司章程   ?R4%z2rcW  
assessment 課稅   @\a~5CLN  
assets 資產   nL[G@1nR  
attorney fee 律師費   "h8fTB\7S\  
audit 審計   _SU6Bd/>  
auditor 審計員   v <OZ # L$  
average 平均數  
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average cost 平均成本   ieXi6^M$  
bad debt 壞賬   'UC1!
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balance 餘額   .-Dc%ap
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balance sheet 資產負債表   >qd =lm <,  
bank account 銀行賬戶   Q&/WVR D  
bank balance 銀行結存   ]<C]&03))  
bank charge 銀行手續費   -x|!?u5F  
bank deposit 銀行存款   %N0m$*  
bank discount 銀行貼現   E5Sn mxd  
bank draft 銀行匯票   _z9~\N/@[  
bank loan 銀行借款   XCO8A\  
bank overdraft 銀行透支   Zx7aae_{  
bankers acceptance 銀行承兌   jINI<[v[  
bankruptcy 破產   '6L@l  
bearer 持票人   %Hhk 6tR,  
beneficiary 受益人   ,qNbo 11  
bequest 遺產    2IGU{&s  
bill 票據   m)Wq*&,o  
bill of exchange 匯票   Hx!eCTO:*  
bill of lading 提單   |I{3~+E h  
bills discounted 貼現票據   8~&=vc  
bills payable 應付票據   RL fQT_V  
bills receivable 應收票據   q+cD  
board of directors 董事會   h0I5zQZm  
bonds 債券   I&<'A[vHl  
bonus 紅利   b~@+6?  
book value 賬面價值   ]'$:Y  
bookkeeper 簿記員   Nbv b_  
bookkeeping 簿記   -= izu]Fb,  
branch office general ledger 支店往來賬戶   =%s6QFR  
broker 經紀人   1GB
]Yi[>  
brought down 接前   B]6Lbp"oo  
brought forward 接上頁   v>N*f~n  
budget 預算   _x^rHADp  
by-product 副產品   uh\Tf5  
by-product sales 副產品銷售   oK$Krrs0&  
capital 股本   V`HnFAW  
capital income 資本收益   w.#z>4#3-  
capital outlay 資本支出   4:pgZz!  
capital stock 股本   c27(en(  
capital stock certificate 股票   ck3+A/ !z  
carried down 移後   .w'b%M  
carried forward 移下頁   ?/-WH?1
I  
cash 現金   DbX7?Jr  
cash account 現金賬戶   ;jN1n xF  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   FK`:eP{  
cash on hand 庫存現金   YMU""/(  
cash payment 現金支付   dQ9W40g1  
cash purchase 現購   GIn%yB'  
cash sale 現沽   u0G tzk  
cashier 出?#123;員   &K(y%ieIJ  
cashiers check 本票   #y[omla8  
certificate of deposit 存款單折   5\w*W6y  
certificate of indebtedness 借據    Fq5u%S  
certified check 保付支票   ('$*QC.M  
certified public accountant 會計師   *N:0L,8  
charges 費用   ` aF8|tc_  
charge for remittances 匯水手續費    ;Q4,I[?%  
charter 營業執照   `h'=F(v(}  
chartered accountant 會計師   DuDt'^]  
chattles 動產   kE
8s])Z,+  
check 支票   -3azA7tzz  
che stub 支票存根   23`salLclG  
closed account 己結清賬戶   o0S 8ki  
closing 結算   x?0K'  
closing entries 結賬紀錄   %7w8M{I R3  
closing stock 期末存貨   $p&eS_f  
closing the book 結賬   M0 \gp@Fe  
columnar journal 多欄日記賬   wU<j=lY?f  
combination 聯合   Dj'?12Onu=  
commission 佣金   _~ei1 G.R  
commodity 商品   W*#5Sk  
common stock 普通股   ?A_+G 5  
company 公司   ^Jq('@  
compensation 賠償   e*PUs  
compound interest 複利   R){O]<+  
consignee 承銷人   i8-Y,&>V  
consignment 寄銷   % XZ&(  
consignor 寄銷人   ilHf5$  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   8wOscL f:  
consolidation 合併   Y)1J8kq_  
construction cost 營建成本   QT^b-~^  
construction revenue 營建收入   6o\uv   
contract 合同   l"nS+z  
control account 統制賬戶   'VCuMCV  
copyright 版權   Ddg!1SF  
corporation 公司   1E&S{.  
cost 成本   JJ}DYv  
cost accounting 成本會計   Og1vD5a  
cost of labour 勞工成本   F`x_W;\  
cost of production 生產成本   =RRv& "2r  
cost of manufacture 製造成本   LPu*Lkx  
cost of sales 銷貨成本   S2*sh2-&6  
cost price 成本價格   E w|Z<(  
credit 貸方   5 m-/N?c  
credit note 收款通知單   Qg(;>ops  
creditor 債權人   F!)[H["_  
crossed check 橫線支票   4W*o:Y!  
current account 往來活期賬戶   w(S~}'Sg*P  
current asset 流動資產  
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current liability 流動負債   ]k7%p>c=B  
current profit and loss 本期損益   Q8m%mJz~]  
debit 借方   MkJBKS  
debt 債務   Y3&,U  
debtor 債務人   wLqj<ot  
deed 契據   `VO;\s$5j  
deferred assets 遞延資產   `:V'E> B  
deferred liabilities 遞延負債   *9kg\#  
delivery 交貨   Y!_c/!Tx  
delivery expense 送貨費   ~i?A!  
delivery order 出貨單   YF-E1`+?<  
demand draft 即期匯票   O(8CrKYY  
demand note 即期票據   wyB]!4yy,  
demurrage charge 延期費   .qZz'Eq[  
deposit 存款  
kG!hqj  
deposit slip 存款單   Y]0
c%Fd  
depreciation 折舊   u$[8Zmgzz  
direct cost 直接成本   7:uz{xPK6  
direct labour 直接人工   nTr]NBR  
director 董事   X5J)1rL  
discount 折扣   {Oy|c  
discount on purchase 進貨折扣   Pm)*zdZ8  
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