[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。   } BP.t$_  
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acceptance 承兌   2V @ pt  
account 賬戶   d.snD)X  
accountant 會計員   N,)rrBD  
accounting 會計   ZA4sEVHW  
accounting system 會計制度   dDe$<g5L4  
accounts payable 應付賬款   Dhft[mvo  
accounts receivable 應收賬款   (Q"s;g  
accumulated profits 累積利益   w
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adjusting entry ?#123;整記錄   ?.I1"C,#VJ  
adjustment ?#123;整   (i)O@Jve  
administration expense 管理費用   Si;eBPFH  
advances 預付   o>M&C X+j$  
advertising expense 廣告費   7r3EMX\#Qm  
agency 代理   _T^@,!&  
agent 代理人   QswFISch
 
agreement 契約   o<S(ODOfi  
allotments 分配數   YZ0Q?7l7  
allowance 津貼   Xt
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amalgamation 合併   LZPLz@=&]  
amortization 攤銷   }e1]Ib!  
amortized cost 應攤成本   b<g9L4s  
annuities 年金   U,9=&"e b  
applied cost 已分配成本   H|N,nkhH}  
applied expense 已分配費用   h*NBSvn  
applied manufacturing expense 己分配製造費用   gdBH\K(\  
apportioned charge 攤派費用   &-.2P!t  
appreciation 漲價   CJLfpvV  
article of association 公司章程   g<4@5 OQKu  
assessment 課稅   O~bzTn
 
assets 資產   &W y9%  
attorney fee 律師費   |A u+^#:;  
audit 審計   :2&W9v  
auditor 審計員   _`]YWvh  
average 平均數   |P=-m-W  
average cost 平均成本   5 .bU2C  
bad debt 壞賬   alQ:'K  
balance 餘額   ]\%u9,b%!  
balance sheet 資產負債表   JLxAk14lc  
bank account 銀行賬戶   ~p/1 9/  
bank balance 銀行結存   XgZ.U T  
bank charge 銀行手續費   f,Dj@?3+  
bank deposit 銀行存款   #F >R5 D  
bank discount 銀行貼現   )6-!,D0db  
bank draft 銀行匯票   *+
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bank loan 銀行借款   8<g9 ~L  
bank overdraft 銀行透支   AtlUxFX0S  
bankers acceptance 銀行承兌   a^GJR]] {  
bankruptcy 破產   TqXB2`
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bearer 持票人   >uDE<MUC  
beneficiary 受益人   lZ}H?n%  
bequest 遺產   w`K=J!5y2g  
bill 票據   n|I5ylt  
bill of exchange 匯票   I.}E#f/A'  
bill of lading 提單   G$$y\e$  
bills discounted 貼現票據   3rw<#t;v  
bills payable 應付票據   <2{-ey]  
bills receivable 應收票據   Qc]Ki3ls  
board of directors 董事會   BO)Q$*G~JD  
bonds 債券   .:=G=v=1  
bonus 紅利   =L&}&pT  
book value 賬面價值   Ves x$!F#  
bookkeeper 簿記員   zU,Qph ,<  
bookkeeping 簿記   =5m~rJ<
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branch office general ledger 支店往來賬戶   hUGP3ExC*  
broker 經紀人   jLG Q^v"  
brought down 接前   hV]]%zwR+  
brought forward 接上頁   1x~dsM;q  
budget 預算   _B5v&#h(.  
by-product 副產品   0'0GAh2  
by-product sales 副產品銷售   o\;cXuh  
capital 股本   9s'[p'[Z  
capital income 資本收益   {:0TiOP5x  
capital outlay 資本支出   +Q+>{HK  
capital stock 股本   E1-BB  
capital stock certificate 股票   )Cfk/OnRd  
carried down 移後   ;HbAk`\1A  
carried forward 移下頁   Q9h;`G 7t  
cash 現金   I[v6Y^{q  
cash account 現金賬戶   ny{Yr >:2  
cash in bank 存銀行現金   SV0h'd( b  
cash on delivery 交貨收款   9( "<NB0y  
cash on hand 庫存現金   qz< >9n@o  
cash payment 現金支付   ~y.t amNW  
cash purchase 現購   =7212('F  
cash sale 現沽   /I/gbmc)  
cashier 出?#123;員   ~dc~<hK  
cashiers check 本票   "MNI_C#{  
certificate of deposit 存款單折   sbi+o,%1  
certificate of indebtedness 借據   ^>ICycJ  
certified check 保付支票   85GU~.  
certified public accountant 會計師   NP^j5|A*"  
charges 費用   p,K]`pt=  
charge for remittances 匯水手續費   84}Pu%  
charter 營業執照   14 Toi  
chartered accountant 會計師   > q7/zl  
chattles 動產   Hlj_oDL  
check 支票   qPG>0 O  
che stub 支票存根   A,;V|jv9  
closed account 己結清賬戶   7uW=fkxT  
closing 結算   e;G}T%W  
closing entries 結賬紀錄   $zUHka  
closing stock 期末存貨   r(VznKSx  
closing the book 結賬   |)}&:xA%  
columnar journal 多欄日記賬   -.=:@H}r  
combination 聯合   7U,[Ruu  
commission 佣金   b>Em~NMu_  
commodity 商品   Z_.xglq{  
common stock 普通股   o3OtG#g2  
company 公司   F2:nL`]b[  
compensation 賠償   C_ 4(-OWq  
compound interest 複利   }s++^uX6  
consignee 承銷人   e"O c  
consignment 寄銷   jC}2>_#m(  
consignor 寄銷人   {|D7H= f  
consolidated balance sheet 合併資產負債表   O=E?m=FR"  
consolidated profit and loss account 合併損益表   \\UO
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consolidation 合併   gql^Inx<  
construction cost 營建成本   :'0.  
construction revenue 營建收入   /c:78@  
contract 合同   1@S(v L3a  
control account 統制賬戶   s5
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copyright 版權   b[s=FH]#N  
corporation 公司  
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cost 成本   tR`^c8gD  
cost accounting 成本會計   ~,O&A B
  
cost of labour 勞工成本   xjK@Q1MJ  
cost of production 生產成本   gHmy?+)  
cost of manufacture 製造成本   h51)kN:  
cost of sales 銷貨成本   .TpM3b#r  
cost price 成本價格   e[l#r>NT  
credit 貸方   /k O <o&  
credit note 收款通知單   Q8   
creditor 債權人   %
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crossed check 橫線支票   '}BYMEd/m%  
current account 往來活期賬戶   rMEM$1vPU  
current asset 流動資產   $WICyI{$  
current liability 流動負債   Mv\]uAT`  
current profit and loss 本期損益   c>.=;'2  
debit 借方   w6&p4Jw/H?  
debt 債務   f)#rBAkt  
debtor 債務人   %s*F~E  
deed 契據   GX0S9s  
deferred assets 遞延資產   /n-!dXi  
deferred liabilities 遞延負債   PDNbhUAV  
delivery 交貨   s )9d\{  
delivery expense 送貨費   %D6HY^]ayw  
delivery order 出貨單   h6~H5X  
demand draft 即期匯票   NSkIzaNY  
demand note 即期票據   PSREQK@}E  
demurrage charge 延期費   h}&1 7M  
deposit 存款   Q.i_?a  
deposit slip 存款單   ![Ll$Lr  
depreciation 折舊   'Hv=\p4$1  
direct cost 直接成本   VbfTdRD-  
direct labour 直接人工   7;r Jr&.)  
director 董事   JS2 h/Y$  
discount 折扣   &< oJw TC  
discount on purchase 進貨折扣   d8ck].m=  
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