[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。   ~T p8>bmSR  
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acceptance 承兌   AD!<%h:  
account 賬戶   w50Bq&/jX  
accountant 會計員   0
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accounting 會計   6iV"Tl{z-  
accounting system 會計制度   HqnKpZ  
accounts payable 應付賬款   Vm,f3~  
accounts receivable 應收賬款  
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accumulated profits 累積利益   kS\.  
adjusting entry ?#123;整記錄   +{=_|3(  
adjustment ?#123;整   y}:)cA~o(y  
administration expense 管理費用   ;
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advances 預付   Jv4D^>yj[  
advertising expense 廣告費   5E oWyy  
agency 代理   0:B^  
agent 代理人   h^ecn-PC  
agreement 契約   yV+ E;  
allotments 分配數   Kn!0S<ssR  
allowance 津貼  
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amalgamation 合併   |au qj2  
amortization 攤銷   l3Bxi1k[C  
amortized cost 應攤成本   U<,Kw6K  
annuities 年金   w;SH>Ax:  
applied cost 已分配成本   X\$W'^np  
applied expense 已分配費用   L/iVs`qF  
applied manufacturing expense 己分配製造費用   <@
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apportioned charge 攤派費用   !$KhL.4P  
appreciation 漲價   @BHS5^|  
article of association 公司章程   yzM+28}L<I  
assessment 課稅   
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assets 資產   UA!G r3  
attorney fee 律師費   D8D !16_  
audit 審計   s eZ<52f2  
auditor 審計員   >%p m"+h{  
average 平均數   c]>&6-;rf  
average cost 平均成本   vo( j@+dz  
bad debt 壞賬   P VkN3J  
balance 餘額   - C'X4C+  
balance sheet 資產負債表   kFIB lPV  
bank account 銀行賬戶   :@@A  
bank balance 銀行結存   Pdm6u73  
bank charge 銀行手續費   `2(R}zUHN  
bank deposit 銀行存款   | 8L`osg  
bank discount 銀行貼現   g=YiR/O1QN  
bank draft 銀行匯票   cVHE}0Xd(  
bank loan 銀行借款   |gRgQGeB  
bank overdraft 銀行透支   ]20"la5  
bankers acceptance 銀行承兌   ">vYEkZ3  
bankruptcy 破產   ,8"[ /@  
bearer 持票人   2eR+dT  
beneficiary 受益人   "O*W]e  
bequest 遺產   61rh\<bn  
bill 票據   ~h^}W$pO  
bill of exchange 匯票   gUszMhHX  
bill of lading 提單   JJHvj=9'o  
bills discounted 貼現票據   &<P^Tvqq&  
bills payable 應付票據   cV_IG}LJ  
bills receivable 應收票據   dK;\`>8  
board of directors 董事會   nM.?Q}yO~  
bonds 債券   Oc/_T>  
bonus 紅利   1DlcO>#@  
book value 賬面價值   q}F%o0  
bookkeeper 簿記員   o cuVDC  
bookkeeping 簿記   BfE-s<  
branch office general ledger 支店往來賬戶   WKIiJ{@L  
broker 經紀人   G*~*2>~  
brought down 接前   73z|'
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brought forward 接上頁   AB&wn>q  
budget 預算   !4,xQ^   
by-product 副產品   n`T[eb~  
by-product sales 副產品銷售   . f<VmUca  
capital 股本   .yfqS|
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capital income 資本收益   YG1`%,OW`  
capital outlay 資本支出   '-]BSU  
capital stock 股本   .n F  
capital stock certificate 股票   $0S"Lh{  
carried down 移後   n25tr'=  
carried forward 移下頁   ,Ho. 
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cash 現金   KIBZQ.uG  
cash account 現金賬戶   5F sj_wFk  
cash in bank 存銀行現金   o4
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cash on delivery 交貨收款   RGA*7  
cash on hand 庫存現金   iN4'jD^oP  
cash payment 現金支付   ~5!TV,>ls  
cash purchase 現購   G1^!ej  
cash sale 現沽   hG;=ci3EE  
cashier 出?#123;員   <d&)|W  
cashiers check 本票   8Pdn w/W  
certificate of deposit 存款單折   c2mt<DtWW  
certificate of indebtedness 借據   /N{@g.edL  
certified check 保付支票   Bpo68%dx89  
certified public accountant 會計師   v_h*:c  
charges 費用   HeifFJn  
charge for remittances 匯水手續費   u&_U CJ
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charter 營業執照   [gdPHXs  
chartered accountant 會計師   Ahbu
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chattles 動產   5"~^;O  
check 支票   )$4DH:WN  
che stub 支票存根   *=9#tYn~  
closed account 己結清賬戶   "3oU (RA  
closing 結算   gG;W:vR}l  
closing entries 結賬紀錄   :Fd9N).%  
closing stock 期末存貨   &FF. Ddt{  
closing the book 結賬   FYS83uq0  
columnar journal 多欄日記賬   Dj.+5f'  
combination 聯合   XK-x*|  
commission 佣金   v]U;5Uo  
commodity 商品   }Q^a.`h  
common stock 普通股   GFa/9Bi  
company 公司   T>%ny\?tHW  
compensation 賠償   T|2%b*/  
compound interest 複利   _1c_TMh}9  
consignee 承銷人   
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consignment 寄銷   =?Md&%j  
consignor 寄銷人   $cU/Im`  
consolidated balance sheet 合併資產負債表   V(uRKu x  
consolidated profit and loss account 合併損益表   SY)$2RC+}  
consolidation 合併   ",V5*1w  
construction cost 營建成本   YY~=h5$  
construction revenue 營建收入   j:KQIwc
 
contract 合同  
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control account 統制賬戶   X )s7_  
copyright 版權   V>92/w.fe  
corporation 公司   r+pjv_R  
cost 成本   ucPMT0k  
cost accounting 成本會計   $QBUnLOek&  
cost of labour 勞工成本   1ZFSz {  
cost of production 生產成本   N4jLb
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cost of manufacture 製造成本   'k Z1&_{  
cost of sales 銷貨成本   _N';`wjDY  
cost price 成本價格   XqH<)B ]  
credit 貸方   aW$nNUVD  
credit note 收款通知單   *v/*_6
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creditor 債權人   VVl-cU  
crossed check 橫線支票   J3^ZPW  
current account 往來活期賬戶   -JK4-Hg  
current asset 流動資產   S Tk#hhx  
current liability 流動負債   NYvj?>[y  
current profit and loss 本期損益   iRHQRdij  
debit 借方   +aq
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debt 債務   oz@6%3+  
debtor 債務人   fEv36xb2S  
deed 契據   ]X|G+[Ujv  
deferred assets 遞延資產   /
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deferred liabilities 遞延負債   pP
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delivery 交貨   7"i*J6y*  
delivery expense 送貨費   *S_Iza #&x  
delivery order 出貨單   }8#Czo jt  
demand draft 即期匯票   D+""o"%  
demand note 即期票據   'FFc"lqj  
demurrage charge 延期費   ~"Ki2'j)^]  
deposit 存款   *G41%uz  
deposit slip 存款單   TJ:Lz]l >  
depreciation 折舊   RhmVHhj  
direct cost 直接成本   E/']M~Q  
direct labour 直接人工   MV\zwH  
director 董事   /
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discount 折扣   r^^C9"  
discount on purchase 進貨折扣   ".D +# 2Kl  
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