[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#>7ub  
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acceptance 承兌   }sxYxn~  
account 賬戶   ti#7(^
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accountant 會計員   7Hs%Cc"  
accounting 會計   S\;V4@<Kn  
accounting system 會計制度   E~6c
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accounts payable 應付賬款   .0es3Rj  
accounts receivable 應收賬款   "s{5O>  
accumulated profits 累積利益   L*:jXmUM_~  
adjusting entry ?#123;整記錄   rW=Z>1  
adjustment ?#123;整   R6(oZph  
administration expense 管理費用   H- $)3"K  
advances 預付   b9l;a+]d  
advertising expense 廣告費   S_Wrw z  
agency 代理   M]J^N#  
agent 代理人   >Z5gSs0  
agreement 契約   <[-nF"Q   
allotments 分配數   MjU6/pO}L  
allowance 津貼   9gmW&{6q  
amalgamation 合併   "yS _s  
amortization 攤銷   dUhY\v oQ  
amortized cost 應攤成本   Q637N|01  
annuities 年金   I"ok&^t^}  
applied cost 已分配成本   3xaR@xjS  
applied expense 已分配費用   7Ve1]) u  
applied manufacturing expense 己分配製造費用   sc}~8T  
apportioned charge 攤派費用   P(f0R8BE  
appreciation 漲價   r8xv#r1  
article of association 公司章程   bJX)$G  
assessment 課稅   rogT~G}q  
assets 資產   s6
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attorney fee 律師費   R21b! Pd\  
audit 審計   . ?loO3 m  
auditor 審計員   rp;b" q  
average 平均數    z62; cv  
average cost 平均成本   xjKR R?  
bad debt 壞賬   fR(d
  
balance 餘額   6V7B;tB  
balance sheet 資產負債表   ]d! UJ&<?  
bank account 銀行賬戶   ~=uWD&5B4  
bank balance 銀行結存   24z< gO  
bank charge 銀行手續費   75XJL;W #  
bank deposit 銀行存款   ']2E {V  
bank discount 銀行貼現   E2Q[ZoVS  
bank draft 銀行匯票   +l HjC$  
bank loan 銀行借款   6G[4rD&  
bank overdraft 銀行透支   =4FXBPoQK  
bankers acceptance 銀行承兌   -;^j:L{   
bankruptcy 破產   Z$/xy"  
bearer 持票人   ,F,X ,  
beneficiary 受益人   +%ee8|\  
bequest 遺產   \1^^\G>H5  
bill 票據   ^
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bill of exchange 匯票   Z{]0jhUyNh  
bill of lading 提單   qVH1}9_  
bills discounted 貼現票據   a,k>Q`  
bills payable 應付票據   W04@!_) <  
bills receivable 應收票據   wea-zN  
board of directors 董事會   6ZP(E^.  
bonds 債券   {xXsBh Y  
bonus 紅利   Vex{.Vh,"  
book value 賬面價值   t gI{`jS%  
bookkeeper 簿記員   fSK]|"c  
bookkeeping 簿記   y1dDO2mA  
branch office general ledger 支店往來賬戶   TJK[ev};S  
broker 經紀人   >0ow7Uw;  
brought down 接前   ]>=}*=  
brought forward 接上頁   
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budget 預算   1Q<^8N)pf  
by-product 副產品   nn@-W]  
by-product sales 副產品銷售   =8AO:  
capital 股本   TQpfQ  
capital income 資本收益   |}BLF  
capital outlay 資本支出   }dgfqq  
capital stock 股本   ME46V6[LX]  
capital stock certificate 股票   n<O}hM ZT  
carried down 移後   6-$jkto  
carried forward 移下頁   a_f
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cash 現金   PgtJ3oq[}  
cash account 現金賬戶   gQ Fjr_IS#  
cash in bank 存銀行現金   [q?<Qe  
cash on delivery 交貨收款   9K{%vK  
cash on hand 庫存現金   e2s]{obf  
cash payment 現金支付   ,)Me  
cash purchase 現購   ?!A7rb/tj  
cash sale 現沽   BJ$9vbhZN  
cashier 出?#123;員   gQWa24  
cashiers check 本票   HN=V"a  
certificate of deposit 存款單折   a, k'Vk{  
certificate of indebtedness 借據   Wh+{mvu#  
certified check 保付支票   xS4w5i2  
certified public accountant 會計師   n}F&1Z  
charges 費用   U>=Z- T  
charge for remittances 匯水手續費   x@P y>f2  
charter 營業執照   b=yx7v"r  
chartered accountant 會計師   p>RNPrT  
chattles 動產   ^1iSn)&  
check 支票   xjfV?B'Y}V  
che stub 支票存根   1+szG1U=  
closed account 己結清賬戶   I`-8Air5f  
closing 結算   *H"B _3<n  
closing entries 結賬紀錄   \F1_lq;K  
closing stock 期末存貨   dP#|$1  
closing the book 結賬   [Dk=? +  
columnar journal 多欄日記賬   ?pr9f5  
combination 聯合   >7lx=T x  
commission 佣金   mn, =i  
commodity 商品   S%bCyK%p  
common stock 普通股   Cn'(<bl  
company 公司   v- T$:cL  
compensation 賠償   z>58dA@f  
compound interest 複利   RDW8]=uM  
consignee 承銷人   ^U `[(kz=  
consignment 寄銷   2|3)S`WZl  
consignor 寄銷人   %HGD;_b hI  
consolidated balance sheet 合併資產負債表   UK595n;P  
consolidated profit and loss account 合併損益表   >80;8\  
consolidation 合併   diJLZikk  
construction cost 營建成本   H$=e -L`@  
construction revenue 營建收入   -G}[AkmS  
contract 合同   7C,&*Ax,9  
control account 統制賬戶   E
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copyright 版權   Wvbf"h
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corporation 公司   z.7cy@N6  
cost 成本   tNO-e|~'  
cost accounting 成本會計   e<3K;Q  
cost of labour 勞工成本   {P*pkc  
cost of production 生產成本   ?k]2*}bz  
cost of manufacture 製造成本   G,? hp>lj  
cost of sales 銷貨成本   x'+T/zw  
cost price 成本價格   15%w 8u  
credit 貸方   f!\lg
 
credit note 收款通知單   >.Chl$)<  
creditor 債權人   XC4X-j3
 
crossed check 橫線支票   ykl .1(  
current account 往來活期賬戶   AqWUwK9T  
current asset 流動資產   -}nxJH)  
current liability 流動負債   ^8 zR  
current profit and loss 本期損益   }Mstjm  
debit 借方   `z{%(_+[
 
debt 債務   /xsF90c\h  
debtor 債務人   Rn}l6kbM  
deed 契據   2)G %)'  
deferred assets 遞延資產   C"6?bg5N  
deferred liabilities 遞延負債   8J:}%DaxL  
delivery 交貨   [b6R%  
delivery expense 送貨費   (\\eo  
delivery order 出貨單   kDEPs$^  
demand draft 即期匯票   s
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demand note 即期票據   iX0i2e k  
demurrage charge 延期費   -8; 7Sp1  
deposit 存款   GGNvu)"  
deposit slip 存款單   ^A!Qc=#
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depreciation 折舊   $w)!3 c4  
direct cost 直接成本   `P@T$bC  
direct labour 直接人工   >pU$wq|i  
director 董事   wP6 Fl L  
discount 折扣   A0o-:n Fu  
discount on purchase 進貨折扣  
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