[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。   `v?XFwnV`  
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acceptance 承兌   B6ee\ 23  
account 賬戶   2T 3tKX  
accountant 會計員   G%
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accounting 會計   /|Z_Dy  
accounting system 會計制度   2>TOCBB"  
accounts payable 應付賬款   %])U(  
accounts receivable 應收賬款   RT`.S uN  
accumulated profits 累積利益   o]/*YaB2>  
adjusting entry ?#123;整記錄   #0$fZ  
adjustment ?#123;整   uaghB,i'n  
administration expense 管理費用   3MX&%_wUhB  
advances 預付   '^B[Krs'Z`  
advertising expense 廣告費   8uAA6h+  
agency 代理   =D;n#n7  
agent 代理人   3D 4
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agreement 契約   j/
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allotments 分配數   ,/2&HZd  
allowance 津貼   P^[eTR*?  
amalgamation 合併   7md,!|m
 
amortization 攤銷   Lmsc~~  
amortized cost 應攤成本   CCDU5l$$  
annuities 年金  
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applied cost 已分配成本   N_wj,yF*  
applied expense 已分配費用   Yo%ph%e  
applied manufacturing expense 己分配製造費用   %9vl  
apportioned charge 攤派費用   Op()`x m  
appreciation 漲價   qofD@\-  
article of association 公司章程   ^+p7\D/E(  
assessment 課稅   !E7JDk''@  
assets 資產   aAKwC01?  
attorney fee 律師費   }fO+b5U  
audit 審計   }TQa<;Q  
auditor 審計員   hXnfZx%  
average 平均數   f8e :J#jbS  
average cost 平均成本   CiWz>HWH  
bad debt 壞賬   e dTFk$0  
balance 餘額   9$k0  
balance sheet 資產負債表   W6gI#  
bank account 銀行賬戶   ?}RPnf  
bank balance 銀行結存   .jUM'; l  
bank charge 銀行手續費   7+9o<j@@o  
bank deposit 銀行存款   CS'LW;#[
 
bank discount 銀行貼現   .Ht;xq  
bank draft 銀行匯票   )
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bank loan 銀行借款   wKU9I[]  
bank overdraft 銀行透支   R_^0Un([  
bankers acceptance 銀行承兌   CY~ S{w  
bankruptcy 破產    LXoZ.3S  
bearer 持票人   <$(y6+lY  
beneficiary 受益人   %@9c'6  
bequest 遺產   S86,m=  
bill 票據   ?wP /l  
bill of exchange 匯票   `=V p 0tPI  
bill of lading 提單   {8I,uQO  
bills discounted 貼現票據   ) x+P9|  
bills payable 應付票據   t!-\ :8n  
bills receivable 應收票據   N TcojA{V$  
board of directors 董事會   dBw7l}  
bonds 債券   3{)!T;Wd  
bonus 紅利   2##;[  
book value 賬面價值   iGPrWe@.  
bookkeeper 簿記員   x(n|zp ("  
bookkeeping 簿記   3n,jrX75u  
branch office general ledger 支店往來賬戶   d.|*sZ&3p  
broker 經紀人   nW)?cQ I  
brought down 接前   _h+7KK  
brought forward 接上頁   nll=Vd [  
budget 預算   EHy15RL  
by-product 副產品   >?O?U=:<  
by-product sales 副產品銷售   Fr~\ZL  
capital 股本   :.9Y  
capital income 資本收益   :wq]
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capital outlay 資本支出   AJ+\Qs
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capital stock 股本   zLgc j(;  
capital stock certificate 股票   )T6:@n^]h  
carried down 移後   i?ZVVE=r  
carried forward 移下頁   Xdi<V_!BC-  
cash 現金    zo1T`"Y  
cash account 現金賬戶   <6Y|vEo!N  
cash in bank 存銀行現金   v
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cash on delivery 交貨收款   Wv|CJN
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cash on hand 庫存現金   mqHcD8X  
cash payment 現金支付   uI$n7\G!  
cash purchase 現購   ?q7MbQw  
cash sale 現沽   uwQgu!|x  
cashier 出?#123;員   3-btaG'P  
cashiers check 本票   hraR:l D  
certificate of deposit 存款單折   #.rkvoB0N  
certificate of indebtedness 借據   _&~l,%) &  
certified check 保付支票   zMRa<G7  
certified public accountant 會計師   ul3~!9F5F  
charges 費用   j!@T@ 8J  
charge for remittances 匯水手續費   :tBe/(e4#  
charter 營業執照   +oh|r'~  
chartered accountant 會計師   (/At+MF3E  
chattles 動產   fF(AvMsO  
check 支票   _CPj]m{  
che stub 支票存根   gg.]\#3g  
closed account 己結清賬戶   @<3E`j'p  
closing 結算   &@,lF{KTL  
closing entries 結賬紀錄   X{ Fr  
closing stock 期末存貨   `
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closing the book 結賬   qdLzB  
columnar journal 多欄日記賬   }W@refS  
combination 聯合   &c 2Qa  
commission 佣金   K\wu9z8M  
commodity 商品  
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common stock 普通股   `+T 2IPN  
company 公司   >;XtJJS  
compensation 賠償   X&HYWH'@,  
compound interest 複利   ~r?tFE*+  
consignee 承銷人   0r_~LN^|[  
consignment 寄銷   :1Nc6G  
consignor 寄銷人   Q>\Ho'  
consolidated balance sheet 合併資產負債表   k>F!S`a&m  
consolidated profit and loss account 合併損益表   *Lxt{z`9  
consolidation 合併    A +=#  
construction cost 營建成本   |||m 5(`S  
construction revenue 營建收入   L){V(*K '  
contract 合同   SHs [te[  
control account 統制賬戶   %19~9Tw  
copyright 版權   <p
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corporation 公司   qtdkK LT  
cost 成本   tH&e KM4
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cost accounting 成本會計   0ETT@/)]z  
cost of labour 勞工成本   ?A;RTM  
cost of production 生產成本   2*^=)5Gj-h  
cost of manufacture 製造成本   A9N8Hav  
cost of sales 銷貨成本   >?OUs>}3y2  
cost price 成本價格   .?rs5[th*  
credit 貸方   )5n0P Zi  
credit note 收款通知單   n Bd]rak'  
creditor 債權人   V dvj*I
 
crossed check 橫線支票   mhv6. W@  
current account 往來活期賬戶   0C.5Qx  
current asset 流動資產   hSxK*.W*3  
current liability 流動負債   cLp_\\  
current profit and loss 本期損益   "=n%L +6 %  
debit 借方   ~Er0$+q=Y;  
debt 債務   )b (+=  
debtor 債務人   7D,nxx(`  
deed 契據   )Nx*T9! Q  
deferred assets 遞延資產   kP}l"CN4  
deferred liabilities 遞延負債   {ZSAPq4)L  
delivery 交貨   q+4dHS)x  
delivery expense 送貨費   \a7m!v  
delivery order 出貨單   |EdEV*.
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demand draft 即期匯票   m' S{P:TK  
demand note 即期票據   )X," NJG  
demurrage charge 延期費   5FuV=Yuc  
deposit 存款   pGD-K41O]  
deposit slip 存款單   :CezkD&  
depreciation 折舊   U\,N  
direct cost 直接成本   4OLYB9HP_  
direct labour 直接人工  
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director 董事   ^wc:qll  
discount 折扣   Tc!n@!RA|  
discount on purchase 進貨折扣   4YI6&  
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