[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#3;('7  
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acceptance 承兌   9#+X?|p+0  
account 賬戶   eG.?s;J0  
accountant 會計員   w5p+Yx=q  
accounting 會計   d}1R<Q;F  
accounting system 會計制度   ;-59#S&?tB  
accounts payable 應付賬款   nL
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accounts receivable 應收賬款   5^qI6
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accumulated profits 累積利益   GKX#-zsh79  
adjusting entry ?#123;整記錄   5Jd,]~KAP  
adjustment ?#123;整   t2>Vj>U  
administration expense 管理費用   qbjRw!2?w  
advances 預付   ! "Kg b;A
 
advertising expense 廣告費   s<:J(gD  
agency 代理   Q/':<QY  
agent 代理人   `3~w#?+=*  
agreement 契約   'j|;M  
allotments 分配數    5bk5EE`  
allowance 津貼   d:3G4g  
amalgamation 合併   gq
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amortization 攤銷   N7XRk=J  
amortized cost 應攤成本   ~%cbp&s*/q  
annuities 年金   uv,t(a.^  
applied cost 已分配成本   3vx?x39*Y  
applied expense 已分配費用   UhNeY{6  
applied manufacturing expense 己分配製造費用   xRb-m$B}L  
apportioned charge 攤派費用   ws@ ;2?%A  
appreciation 漲價   F[LBQI`zq  
article of association 公司章程  
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assessment 課稅   KdUmet
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assets 資產   dI3U
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attorney fee 律師費   t<rhrW75P  
audit 審計   -YD6  
auditor 審計員   {$b]K-B  
average 平均數   (V*ggii@  
average cost 平均成本   vtmvvv  
bad debt 壞賬   w _n)*he)z  
balance 餘額   2%QY~Ku~  
balance sheet 資產負債表   +PjH2  
bank account 銀行賬戶   C]82Mt  
bank balance 銀行結存   |dXmg13( -  
bank charge 銀行手續費   M%Ov6u<I8  
bank deposit 銀行存款   c8
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bank discount 銀行貼現  
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bank draft 銀行匯票   Pn0V{SJOJ%  
bank loan 銀行借款   W,:*
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bank overdraft 銀行透支   |:C=j/f   
bankers acceptance 銀行承兌   ,u/GA<'#M  
bankruptcy 破產   ht` !@B  
bearer 持票人   SBs_rhe  
beneficiary 受益人   Ygr1 S(=  
bequest 遺產   {2A/@$?  
bill 票據   r/SV.` k  
bill of exchange 匯票   p3&w/K{L6w  
bill of lading 提單   "YM)bc  
bills discounted 貼現票據   ZdfIe~Oni  
bills payable 應付票據   !>+YEZ"  
bills receivable 應收票據   ~]3y667  
board of directors 董事會   ULj'DzlfH  
bonds 債券   <rNCb;  
bonus 紅利   ?J io9Zr  
book value 賬面價值   UT%^!@u  
bookkeeper 簿記員   * s}dtJ  
bookkeeping 簿記   wpO-cJ!,  
branch office general ledger 支店往來賬戶   D3N\$D  
broker 經紀人   gq!|0  
brought down 接前   (bY#!16C:  
brought forward 接上頁   \^i/:  
budget 預算   Vv#|%^0  
by-product 副產品   b$[O^p9x  
by-product sales 副產品銷售   +Ccj@#M;  
capital 股本   a!vF;J-Zqa  
capital income 資本收益   va[@XGaC3  
capital outlay 資本支出   1*,f  
capital stock 股本   @|sDb?J  
capital stock certificate 股票   /Ii a>XY  
carried down 移後   *H8(G%a!^  
carried forward 移下頁   lku}I4  
cash 現金   h.(CAm%Y7  
cash account 現金賬戶   _Gvn1"l  
cash in bank 存銀行現金   4*&_h g)h  
cash on delivery 交貨收款   LNOm"D?"  
cash on hand 庫存現金   <KlG#7M>  
cash payment 現金支付   gmd-$%"  
cash purchase 現購   BxV o
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cash sale 現沽   ju~js  
cashier 出?#123;員   W6:ei.d+NS  
cashiers check 本票    !*5vXN  
certificate of deposit 存款單折   k` cz$>  
certificate of indebtedness 借據    74i  
certified check 保付支票   !Nua  
certified public accountant 會計師   z)*7LI  
charges 費用   b\&|030+  
charge for remittances 匯水手續費   VPBlU
 
charter 營業執照   9Kf# jZ  
chartered accountant 會計師   1w*DU
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chattles 動產   N{w)}me[YY  
check 支票   KG=h!]Meq  
che stub 支票存根   8&+m5xS  
closed account 己結清賬戶   I*hCIy#;  
closing 結算   ^UOVXRn  
closing entries 結賬紀錄   ?Zu2=<DU  
closing stock 期末存貨   0<(F 8  
closing the book 結賬   WCJ$S\#  
columnar journal 多欄日記賬   LVt{`   
combination 聯合   &i Yy  
commission 佣金   ay4E\=k  
commodity 商品   U(*k:Fw  
common stock 普通股   [Tmpj9!q  
company 公司   `IN/1=]5  
compensation 賠償   ) bRj'*  
compound interest 複利   ksb.]P d.  
consignee 承銷人   w%Vw*i6o  
consignment 寄銷   (nL''#Ka  
consignor 寄銷人   walQo^<  
consolidated balance sheet 合併資產負債表   1HPYW7jk@"  
consolidated profit and loss account 合併損益表   lM/)<I\8  
consolidation 合併   w=Cqv~  
construction cost 營建成本   fdk]i/*)  
construction revenue 營建收入   8y:c3jzP_  
contract 合同   y{{7)G  
control account 統制賬戶   Ed
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copyright 版權   :s(vn Ie^  
corporation 公司   u^5X@.  
cost 成本   uv >T8(w  
cost accounting 成本會計   fZ8at  
cost of labour 勞工成本   Y367Jr@^N  
cost of production 生產成本   V)Oj6nD]  
cost of manufacture 製造成本   rsSE*(T t  
cost of sales 銷貨成本   &T"X kgU5  
cost price 成本價格   Y
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credit 貸方   DSb/+8KT  
credit note 收款通知單   UTT7a"  
creditor 債權人   6<E4?<O%  
crossed check 橫線支票   35>VCjCw0  
current account 往來活期賬戶   [ QHSCF5  
current asset 流動資產   AiMD"7 )c  
current liability 流動負債   X"'c2gaa_  
current profit and loss 本期損益   7=Vs1TVc  
debit 借方   o'uv5asdb  
debt 債務   pyvZ[R9  
debtor 債務人   vbXZZ  
deed 契據   n+Bh-aV  
deferred assets 遞延資產   YSQB*FBz  
deferred liabilities 遞延負債   5yC$G{y V  
delivery 交貨   5 *w a  
delivery expense 送貨費   %(72+B70R  
delivery order 出貨單   \:`'!X1*U  
demand draft 即期匯票   ~i3/Ec0\  
demand note 即期票據   iPnu *29  
demurrage charge 延期費   7*D*nY4+  
deposit 存款   G?`x$UU  
deposit slip 存款單   \(m_3 H  
depreciation 折舊   e~Hx+Qp.G  
direct cost 直接成本   _4H}OGZI  
direct labour 直接人工   Y%1J[W  
director 董事   X}!r4<;(  
discount 折扣   C9?R*2L>  
discount on purchase 進貨折扣   ~KtA0BtC  
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