[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。   gdNp2b  
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acceptance 承兌   3h4"Rv=,  
account 賬戶   GFkte  
accountant 會計員   'q S!n  
accounting 會計   ^BTNx2VHf  
accounting system 會計制度   j=>Gfo  
accounts payable 應付賬款   :]hfmWC   
accounts receivable 應收賬款   u5M{s;{11r  
accumulated profits 累積利益   J"|$V#  
adjusting entry ?#123;整記錄   Y2&6x Th  
adjustment ?#123;整   )E2Lf]  
administration expense 管理費用   ) <~7<.0  
advances 預付   U5 "v1"Ec  
advertising expense 廣告費   Xrn~]P7  
agency 代理   =ab}.dWC  
agent 代理人   h9nCSj  
agreement 契約   =K8h)B_g  
allotments 分配數   Ve) :I  
allowance 津貼   I!'(>VlP7  
amalgamation 合併   z# B) b5  
amortization 攤銷   t]%R4ymV  
amortized cost 應攤成本   6mLE-( Z7  
annuities 年金   CFxs`C^  
applied cost 已分配成本   vdzC2T  
applied expense 已分配費用   YaNVpLA  
applied manufacturing expense 己分配製造費用   )6WU&0>AU8  
apportioned charge 攤派費用   a9Rh  
appreciation 漲價   7IH{5o\e  
article of association 公司章程   u\?u}t v  
assessment 課稅   D40VJ3TUc  
assets 資產   uGWk(qn  
attorney fee 律師費   m#'9)%t!J  
audit 審計   ABGL9;.8  
auditor 審計員    sOmYQ{R  
average 平均數   WLH2B1_):  
average cost 平均成本   v8N1fuP}  
bad debt 壞賬   v} @6"\  
balance 餘額   rE~O}2a#H  
balance sheet 資產負債表   VZR6oia  
bank account 銀行賬戶   4+:u2&I  
bank balance 銀行結存   n 1h+`nsf  
bank charge 銀行手續費   ly+7klQ;.  
bank deposit 銀行存款   rtz(Jt{<  
bank discount 銀行貼現   m^KkS  
bank draft 銀行匯票   gO36tc:ce  
bank loan 銀行借款   _`58G#z  
bank overdraft 銀行透支   ?'r[P03  
bankers acceptance 銀行承兌   [$X(i|6  
bankruptcy 破產   l[Oxf|  
bearer 持票人   5T`39[Fya  
beneficiary 受益人   (aLnbJeJ  
bequest 遺產   wB{-]\H`\  
bill 票據   []NAV  
bill of exchange 匯票   "`zw(  
bill of lading 提單   1>1!oml1E  
bills discounted 貼現票據   (?(ahtT4T  
bills payable 應付票據   :+n7oOV  
bills receivable 應收票據   `SWK(='  
board of directors 董事會   ^m\n[<x ^  
bonds 債券   ruVm8BO  
bonus 紅利   WJWhx4Hk  
book value 賬面價值   Y&?]t  
bookkeeper 簿記員   @VFg XN  
bookkeeping 簿記   %' Fc%3  
branch office general ledger 支店往來賬戶   NDi@x"];  
broker 經紀人   = 8n*%NC  
brought down 接前   6}0#({s:R  
brought forward 接上頁   N?p$-{  
budget 預算   HU'}c*d]
 
by-product 副產品   oc.x1<Nd  
by-product sales 副產品銷售   _G42|lA$/  
capital 股本   =`")\?z}  
capital income 資本收益   .KV?;{~q@  
capital outlay 資本支出   <JlKtR&nSo  
capital stock 股本   q#1um @m3  
capital stock certificate 股票   }v{F9dv  
carried down 移後   Cv3H%g+as  
carried forward 移下頁   G[<iVt$y  
cash 現金   99x]DY  
cash account 現金賬戶   s_|wvOW)'  
cash in bank 存銀行現金   azSS:=A  
cash on delivery 交貨收款   @eul~%B{X  
cash on hand 庫存現金   ;J<kG@  
cash payment 現金支付   ax$0J|}7  
cash purchase 現購   RV~w+%f  
cash sale 現沽   h$3Y,
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cashier 出?#123;員   4V=dD<3m  
cashiers check 本票   _h #G-  
certificate of deposit 存款單折   N4r`czoj  
certificate of indebtedness 借據   2w%1\TcB$  
certified check 保付支票   PGJ?=qXr#  
certified public accountant 會計師   cB TMuDT_  
charges 費用   _-^@Jx[
 
charge for remittances 匯水手續費   7be?=c)+"  
charter 營業執照   *+iW B_  
chartered accountant 會計師   X~x]VKr/  
chattles 動產   ky*-_  
check 支票   i/->g:47P  
che stub 支票存根   eL],\\q  
closed account 己結清賬戶   f-#fi7  
closing 結算   $`i&\O2*  
closing entries 結賬紀錄   ~ohW9Z1  
closing stock 期末存貨   x;N?'"GP  
closing the book 結賬   OLv(  
columnar journal 多欄日記賬   tNtP+v-{  
combination 聯合   mu*wX'.'  
commission 佣金   UJQ!~g.y]  
commodity 商品   TJCoID7a8  
common stock 普通股   7XZ!UC;i  
company 公司   UOq$88sr  
compensation 賠償   Ts^IA67&<  
compound interest 複利   7eY*Y"GX  
consignee 承銷人   F3?v&  
consignment 寄銷   ^LZU><{';  
consignor 寄銷人   <yeG0`}t  
consolidated balance sheet 合併資產負債表   p%n }a%%I  
consolidated profit and loss account 合併損益表   9nB:=`T9  
consolidation 合併   s+4G`mq>*  
construction cost 營建成本   4Vt YR  
construction revenue 營建收入   WL>"hkx  
contract 合同   H>VuUH|  
control account 統制賬戶    gB?#T  
copyright 版權   @o8\
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corporation 公司   d6_ CsqV  
cost 成本   sb;81?|  
cost accounting 成本會計   zd+8fP/UB  
cost of labour 勞工成本   m]V5}-?al  
cost of production 生產成本   >RR
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cost of manufacture 製造成本   R#gip  
cost of sales 銷貨成本   G|.>p<q  
cost price 成本價格   cU+/I>V  
credit 貸方   ?QZ\KY  
credit note 收款通知單   FFPO?y$  
creditor 債權人   fAJQ8nb{@]  
crossed check 橫線支票   a(bgPkPP
  
current account 往來活期賬戶   @>JO &,od  
current asset 流動資產   v 50=D/&w  
current liability 流動負債  
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current profit and loss 本期損益   `_<K#AGAi  
debit 借方   d!8`}L:=M  
debt 債務   UnGG%  
debtor 債務人   'AHI;Z~Gk  
deed 契據   
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deferred assets 遞延資產   + 6O5hZ  
deferred liabilities 遞延負債   S.BM/M  
delivery 交貨   nKch_Jb
 
delivery expense 送貨費   T0
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delivery order 出貨單   J v'$6[?  
demand draft 即期匯票    |G{TA  
demand note 即期票據   :FB#,AOa_  
demurrage charge 延期費   F+|zCEc  
deposit 存款   2\W[ ItxL0  
deposit slip 存款單   nxCwg>  
depreciation 折舊   N^B YNqr  
direct cost 直接成本   yX?& K}JI  
direct labour 直接人工   e!Y:UB2 7u  
director 董事   8I3"68c_a  
discount 折扣   h0L*8P`t  
discount on purchase 進貨折扣   Ar N*9  
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