[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。   ce@1#}*  
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acceptance 承兌   Oo^kV:.)  
account 賬戶   9+H C
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accountant 會計員   Ut.%=o;
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accounting 會計   A?i ~*#wE  
accounting system 會計制度   U{/d dCf7  
accounts payable 應付賬款   D])&>  
accounts receivable 應收賬款   A!B:vJ  
accumulated profits 累積利益   X5@+M!`  
adjusting entry ?#123;整記錄   ,Ta k',  
adjustment ?#123;整   ])F*)U  
administration expense 管理費用   j5\z7  
advances 預付   P/i{_r
 
advertising expense 廣告費   ""$vaqt  
agency 代理   KUJCkwQ  
agent 代理人   Q*4{2oQ  
agreement 契約   'D_a2xo0  
allotments 分配數   )!z4LE  
allowance 津貼   kNq>{dNRx  
amalgamation 合併   JBqL0H  
amortization 攤銷   #uTNf78X  
amortized cost 應攤成本   !r\u,l^
  
annuities 年金   b y07l5
 
applied cost 已分配成本   ]R%[cr  
applied expense 已分配費用   [$\KS_,Mn  
applied manufacturing expense 己分配製造費用   CjR!dh1w_  
apportioned charge 攤派費用   5j'7V1:2  
appreciation 漲價   O2xbHn4  
article of association 公司章程   `1Ui  
assessment 課稅   Sc b'  
assets 資產   M%&1j >d  
attorney fee 律師費   Qa`+-Wu8  
audit 審計   'q>2WP|UY9  
auditor 審計員   Me;XG?`  
average 平均數   |"]#jx*8KC  
average cost 平均成本   5&)T[Q X`  
bad debt 壞賬   (KG2 X  
balance 餘額   ^wass_8  
balance sheet 資產負債表   BD.&K_AW  
bank account 銀行賬戶   1t+uMhy*y  
bank balance 銀行結存   p1F{ v^  
bank charge 銀行手續費   \ -n&z;`  
bank deposit 銀行存款   U:
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bank discount 銀行貼現   _oz1'}=  
bank draft 銀行匯票   ;Mw<{X
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bank loan 銀行借款   "L4ZE4|)  
bank overdraft 銀行透支   B*Z}=$1j  
bankers acceptance 銀行承兌   GVT| fE  
bankruptcy 破產   K<wg-JgA  
bearer 持票人   %-?k [DL6  
beneficiary 受益人   b=@H5XTZyK  
bequest 遺產   pTB1I3=.u  
bill 票據   m@Hg:DY  
bill of exchange 匯票   gQQve{'
 
bill of lading 提單   cT21  
bills discounted 貼現票據   > o:y.2yCe  
bills payable 應付票據   - +<ai  
bills receivable 應收票據   &s#OiF8  
board of directors 董事會   v[~~q  
bonds 債券   kxQ al  
bonus 紅利   xiv8q/  
book value 賬面價值   &3Y"Zd!  
bookkeeper 簿記員   }
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bookkeeping 簿記   P(oGNKAS  
branch office general ledger 支店往來賬戶   HXm
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broker 經紀人   U| T}0  
brought down 接前   Y sDai<  
brought forward 接上頁   *j~ObE_y  
budget 預算   fQU5'wGp  
by-product 副產品   ]FNe&o1zX  
by-product sales 副產品銷售   0VnRtLnqI  
capital 股本   bV$g]->4e  
capital income 資本收益   %)ri:Qq  
capital outlay 資本支出   (}RTHpD  
capital stock 股本   |.OS7Gt?  
capital stock certificate 股票   `3eQ#,G!  
carried down 移後   Aflf]G1  
carried forward 移下頁   M1z ?E@kz  
cash 現金   HQZJK82  
cash account 現金賬戶   Ts\PZQ!q  
cash in bank 存銀行現金   A(9$!%#+L  
cash on delivery 交貨收款   qP[_!C.  
cash on hand 庫存現金    q*K[?  
cash payment 現金支付   I!"/I8Y  
cash purchase 現購   o)wOXF  
cash sale 現沽   i ,zZJ=a$  
cashier 出?#123;員   rR4?*90vjj  
cashiers check 本票   }ssP%c]  
certificate of deposit 存款單折   m2%n:  
certificate of indebtedness 借據   T|&u?  
certified check 保付支票   # uy^AC$  
certified public accountant 會計師   9ec >#Vxx  
charges 費用   '%&-`/x  
charge for remittances 匯水手續費   aECpe'!m4  
charter 營業執照   au E8 ^|  
chartered accountant 會計師   x*!*2 {  
chattles 動產   VtzBYza  
check 支票   dy~M5,zn  
che stub 支票存根   DW>O]\I  
closed account 己結清賬戶   4~AY: ib|  
closing 結算    Spw^h=o  
closing entries 結賬紀錄   usNq]  
closing stock 期末存貨   l1.eAs5U  
closing the book 結賬   Z6zLL   
columnar journal 多欄日記賬   de9e7.(2  
combination 聯合   cS BS38>  
commission 佣金   )xL_jSyh  
commodity 商品   2uT@jfj:r  
common stock 普通股   Vp1Q^`a{G  
company 公司   _&N:%;9uD  
compensation 賠償   6FX]b4  
compound interest 複利   g*-}9~  
consignee 承銷人   Uw?25+[b  
consignment 寄銷   gW?Hd/  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   rM4Ri}bS  
consolidated profit and loss account 合併損益表   sZwa#CQKq  
consolidation 合併   N3V4Mpf  
construction cost 營建成本   (S?qxW?  
construction revenue 營建收入   9 ge'Mo  
contract 合同   "^ aSONz  
control account 統制賬戶   1]W8A.ZS  
copyright 版權   uF {l`|b'  
corporation 公司   mqBX1D`e2  
cost 成本   e +jp,>(v  
cost accounting 成本會計   (SCZ.G(>  
cost of labour 勞工成本   |}: 
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cost of production 生產成本   *c(J 4  
cost of manufacture 製造成本   -%Jm-^F I  
cost of sales 銷貨成本   t Kjk<  
cost price 成本價格   1lsg|iVz  
credit 貸方   c],Zw  
credit note 收款通知單   Ko!a`I2M}  
creditor 債權人   w uhL r(  
crossed check 橫線支票   .B!L+M< [  
current account 往來活期賬戶   rW)}$|-Z  
current asset 流動資產   :4>LtfA  
current liability 流動負債   ;T<'GP'/r  
current profit and loss 本期損益   U4lAo  
debit 借方   5r0Sl89J  
debt 債務   P#/s5D
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debtor 債務人   z-|d/#h  
deed 契據   (9)uZ-BF,  
deferred assets 遞延資產   :FixLr!q  
deferred liabilities 遞延負債   pW&8 =Ew  
delivery 交貨   L(/wsw~y*  
delivery expense 送貨費   $wcV~'f M  
delivery order 出貨單   +p-S36K~,7  
demand draft 即期匯票   QaOFl`i  
demand note 即期票據   s{fL~}Yz  
demurrage charge 延期費   "-Uqv@  
deposit 存款   '1lz`CAB+  
deposit slip 存款單   _z3^.QP  
depreciation 折舊   `)H| &!wT  
direct cost 直接成本   j2|UuWU  
direct labour 直接人工   WWA!_  
director 董事   8WwLKZ}  
discount 折扣   OQ<NB7'n0A  
discount on purchase 進貨折扣   %Gjjl*`E  
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