[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。   6nn*]|7  
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acceptance 承兌   -).C  
account 賬戶   '1[Ft03  
accountant 會計員   .-zom~N-?  
accounting 會計   pa+hL,w{6  
accounting system 會計制度   # !=tDc &  
accounts payable 應付賬款   97Vtn4N3  
accounts receivable 應收賬款    mh%VrAq  
accumulated profits 累積利益   5x
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adjusting entry ?#123;整記錄   zLQx%Yg!  
adjustment ?#123;整   Qs!5<)6  
administration expense 管理費用   W?&%x(6M  
advances 預付   0-gAyiKx?  
advertising expense 廣告費   Pz7XAcPQ(  
agency 代理   PCA4k.,T  
agent 代理人   mpyt5#f  
agreement 契約   (3e2c   
allotments 分配數   jXJyc'm7  
allowance 津貼   u8^lB7!e/  
amalgamation 合併   [E_9V%^  
amortization 攤銷   bA 2pbjg=  
amortized cost 應攤成本   ?dTD\)%A  
annuities 年金   (
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applied cost 已分配成本   S:}7q2:  
applied expense 已分配費用   , gHDx  
applied manufacturing expense 己分配製造費用   [g,}gyeS(  
apportioned charge 攤派費用   MV"=19]  
appreciation 漲價   4-w{BZu S  
article of association 公司章程   lZ0 =;I  
assessment 課稅   `cO:<^%  
assets 資產   Gj*9~*xm(  
attorney fee 律師費   <@}9Bid!o  
audit 審計   jIyQ]:*p  
auditor 審計員   fA-7VdR`R  
average 平均數   rqq1TRg  
average cost 平均成本   *hrd5na  
bad debt 壞賬   CLSK'+l  
balance 餘額   =a!=2VN9y  
balance sheet 資產負債表   9uY'E'm*  
bank account 銀行賬戶   E7hhew  
bank balance 銀行結存   ?%86/N>  
bank charge 銀行手續費   6zkaOA46V  
bank deposit 銀行存款   $kgVa^  
bank discount 銀行貼現   ;<5q]/IHK  
bank draft 銀行匯票   [lAp62i5  
bank loan 銀行借款   NI5``BwpO  
bank overdraft 銀行透支   PFR:>^wK2  
bankers acceptance 銀行承兌   .hiSw  
bankruptcy 破產   0c&+|>!  
bearer 持票人   <VcQ{ F  
beneficiary 受益人   u-TUuP  
bequest 遺產   _|p8M!  
bill 票據   H]!"Zq k  
bill of exchange 匯票   \jA~9  
bill of lading 提單   'S~5"6r  
bills discounted 貼現票據   tgaO!{9I?  
bills payable 應付票據   Q&&@v4L  
bills receivable 應收票據   J
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board of directors 董事會   5;S.H#YOpO  
bonds 債券   d3Rw!slIq  
bonus 紅利  
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book value 賬面價值   *A< 5*Db:F  
bookkeeper 簿記員   F?cK-.  
bookkeeping 簿記   + #By*;BJ  
branch office general ledger 支店往來賬戶   8Y3I0S  
broker 經紀人   5r_|yu  
brought down 接前   _
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brought forward 接上頁   {!`4iiF  
budget 預算   G:JR7N$  
by-product 副產品   r/sNrB1U"y  
by-product sales 副產品銷售   sGb{9.WK  
capital 股本   7KPwQ?SjT  
capital income 資本收益   YP9^Bp{0  
capital outlay 資本支出   .2pK.$.  
capital stock 股本   z=FZiH  
capital stock certificate 股票   Tr|JYLwF
 
carried down 移後   *kVV+H<X|b  
carried forward 移下頁   @KA4N`  
cash 現金   eq"]%s  
cash account 現金賬戶   nie%eC&U  
cash in bank 存銀行現金   b2]Kx&
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cash on delivery 交貨收款   OH"XrCX7n  
cash on hand 庫存現金   uocGbi:V';  
cash payment 現金支付   l]cFqLp  
cash purchase 現購   nd(S3rct&  
cash sale 現沽   - DCbko  
cashier 出?#123;員   qVPeB,kIz  
cashiers check 本票   !wp3!bLp  
certificate of deposit 存款單折   _wOt39e&  
certificate of indebtedness 借據   
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certified check 保付支票   kR9-8I{J  
certified public accountant 會計師   q9NoI(]e  
charges 費用   +>9Q/E  
charge for remittances 匯水手續費   gJhiGYx  
charter 營業執照   875od  
chartered accountant 會計師   SB7c.H,  
chattles 動產   mqJ_W[y7  
check 支票   <1%$Vq  
che stub 支票存根   `-&K~^-cH  
closed account 己結清賬戶   5PW^j\G-f  
closing 結算   *'X3z@R  
closing entries 結賬紀錄   <,(,jU)j  
closing stock 期末存貨   N<-Gk6`C/  
closing the book 結賬   G \?YK.Y>  
columnar journal 多欄日記賬   Fx+*S3==%e  
combination 聯合   fzA9'i`  
commission 佣金   j.kG};f  
commodity 商品   wPl%2 0t  
common stock 普通股   D-4f.Tq4#  
company 公司   qFNes)_r  
compensation 賠償   C-[1iW'  
compound interest 複利   ;$tSb ~K+  
consignee 承銷人   n(|^SH4$b  
consignment 寄銷   ]_f<kW\1*  
consignor 寄銷人   +M
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consolidated balance sheet 合併資產負債表   Dxxm="FQZ  
consolidated profit and loss account 合併損益表   D0q":WvE  
consolidation 合併   bTu9;(  
construction cost 營建成本   EIQ p>|5  
construction revenue 營建收入   1QJL .  
contract 合同   F>cv<l =6l  
control account 統制賬戶   A9JdU&  
copyright 版權   `@ FYkH  
corporation 公司   Faf&U%]*`  
cost 成本   Lk$B{2^n  
cost accounting 成本會計   MWL% Bz  
cost of labour 勞工成本   9E tz[`|  
cost of production 生產成本   ZW}_Qs  
cost of manufacture 製造成本   j)GtEP<n#  
cost of sales 銷貨成本   `g})|Gx  
cost price 成本價格   `KQvJjA6  
credit 貸方   \G3rX9xG  
credit note 收款通知單   `#gie$B{  
creditor 債權人   g4@ lM"|S  
crossed check 橫線支票   F\KUZ[%  
current account 往來活期賬戶   
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current asset 流動資產   (k
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current liability 流動負債   -tNUMi'  
current profit and loss 本期損益   +@:x!q|^  
debit 借方   e!r-+.i(  
debt 債務   "}JZU!?  
debtor 債務人   l$'wDhN*  
deed 契據   !3v1bGk  
deferred assets 遞延資產   So 5N5,u@=  
deferred liabilities 遞延負債   QVE6We  
delivery 交貨   d'I"jZ  
delivery expense 送貨費   h65-s  
delivery order 出貨單   LraWcO\or'  
demand draft 即期匯票   2T  TdH)  
demand note 即期票據   8Bg;Kh6B  
demurrage charge 延期費   W"3ph6[eW  
deposit 存款   u?{ H}V  
deposit slip 存款單   Y]5l.SV  
depreciation 折舊    v<:R#  
direct cost 直接成本   9<)NvU^-r  
direct labour 直接人工   27< Enq]  
director 董事   /^
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discount 折扣    _\HQvH  
discount on purchase 進貨折扣   ++#5  
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