[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。   gzeQ|m2]  
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acceptance 承兌   %Q!`NCe+[  
account 賬戶   Mg^e3D1_  
accountant 會計員   SXt{k<|  
accounting 會計   =|=.>?t6Z0  
accounting system 會計制度   A'nq}t 3  
accounts payable 應付賬款   v!%5&: c3  
accounts receivable 應收賬款   8Xs
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accumulated profits 累積利益   GtwT  
adjusting entry ?#123;整記錄   f nI|  
adjustment ?#123;整   IEyL];K  
administration expense 管理費用   q{ O% |  
advances 預付   `SVmQSwO[  
advertising expense 廣告費   zq%D/H6J,  
agency 代理   ,\v91Rp~?  
agent 代理人   ~b:Rd{  
agreement 契約   E#s)52z=B  
allotments 分配數   +}-@@,  
allowance 津貼   MCdx?m3]  
amalgamation 合併   7==f\%,  
amortization 攤銷   VM0j`bs'K*  
amortized cost 應攤成本   ~,2/JDVJ5-  
annuities 年金   h
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applied cost 已分配成本   mg,j
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applied expense 已分配費用   D$JHs4  
applied manufacturing expense 己分配製造費用   ZNx$r]4nF  
apportioned charge 攤派費用   z,|{fKtY}  
appreciation 漲價   Q3"}Hl2  
article of association 公司章程   u!:z.RH8n  
assessment 課稅   ?ByM[E$  
assets 資產   *OyHHq|>q  
attorney fee 律師費   ~.!c~ fke  
audit 審計   ){Ob,LEU&  
auditor 審計員   ox ;  
average 平均數   Ve 4u+0  
average cost 平均成本   %sRUh0AL  
bad debt 壞賬   Vi$-Bw$@  
balance 餘額   v 36%Pj`  
balance sheet 資產負債表   B7z -7&TE  
bank account 銀行賬戶  
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bank balance 銀行結存   K!KMQ
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bank charge 銀行手續費   <G*nDFWf  
bank deposit 銀行存款   ]@Sj`J[fd  
bank discount 銀行貼現   :g.46dp4  
bank draft 銀行匯票   IVW1]y  
bank loan 銀行借款   6eokCc"o  
bank overdraft 銀行透支   uWrQ&}@  
bankers acceptance 銀行承兌   xGI,
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bankruptcy 破產   \8uIER5)  
bearer 持票人   vip~'  
beneficiary 受益人   r `eU~7  
bequest 遺產   3 LdQ]S  
bill 票據   "gD-8C3  
bill of exchange 匯票  
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bill of lading 提單   ^#0U ?9  
bills discounted 貼現票據   vaon{2/I  
bills payable 應付票據   =v*.p=
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bills receivable 應收票據   pZU9^Z?~6  
board of directors 董事會   w eQYQrN  
bonds 債券   ,[A'tUl _  
bonus 紅利   Zec <m8~  
book value 賬面價值   eW>3XD4  
bookkeeper 簿記員   rhL"i^  
bookkeeping 簿記   b<]n%Q'n  
branch office general ledger 支店往來賬戶   (@#M!'  
broker 經紀人   N&[D>
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brought down 接前   Q# IG;  
brought forward 接上頁   WF\)fc#;_o  
budget 預算   (mlzg=szW  
by-product 副產品   gqWupL  
by-product sales 副產品銷售   Iz[@^IUx=  
capital 股本   d`1I".y  
capital income 資本收益   v<fnB  
capital outlay 資本支出   !@'%G6:.  
capital stock 股本   t&9A ]<n%,  
capital stock certificate 股票   RQFI'@Ks  
carried down 移後   ( 9]_ HW[  
carried forward 移下頁   !a~`Bs$'jr  
cash 現金   &x > B  
cash account 現金賬戶  
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cash in bank 存銀行現金   z%/N!RLW  
cash on delivery 交貨收款   |7#[ (%D!  
cash on hand 庫存現金   [p=*u,-  
cash payment 現金支付   e${>#>  
cash purchase 現購   9!><<7TS  
cash sale 現沽   +x1eJug4  
cashier 出?#123;員   0 u?{\  
cashiers check 本票   ,hVvve,j}  
certificate of deposit 存款單折   -WQ^gcO=7  
certificate of indebtedness 借據   ,<A$h3*  
certified check 保付支票   = P   
certified public accountant 會計師  
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charges 費用   .Q)|vq^  
charge for remittances 匯水手續費   4 QZ?}iz  
charter 營業執照   1jX3ey~  
chartered accountant 會計師   zm,@]!wI  
chattles 動產   XW?b\!@ $  
check 支票   pMs AyCAk  
che stub 支票存根   $#|gLVOQ  
closed account 己結清賬戶   ~y$!48o  
closing 結算  
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closing entries 結賬紀錄   $x6$*K(F  
closing stock 期末存貨   =YG _z ^'  
closing the book 結賬   Yhp]x
  
columnar journal 多欄日記賬   Uje|`<X  
combination 聯合   *H[Iq!@  
commission 佣金   j|tC@0A  
commodity 商品   <|?K%FP7Z  
common stock 普通股   4:9KR[y/  
company 公司   ,&4qgp{)  
compensation 賠償   =H<0o?8?c  
compound interest 複利   L>Mpi$L  
consignee 承銷人   ?6!]Nl1gr  
consignment 寄銷   {m`A!qcD|  
consignor 寄銷人   .qA{xbu  
consolidated balance sheet 合併資產負債表   GTv#nnC  
consolidated profit and loss account 合併損益表   ?m
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consolidation 合併   gDIBnH  
construction cost 營建成本   O@iu aeEW  
construction revenue 營建收入   Eq:2k)BE  
contract 合同   Il`tNr  
control account 統制賬戶   B??J@+N f  
copyright 版權   1.q_f<
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corporation 公司   RwVaZJe)l  
cost 成本   *;|`E(  
cost accounting 成本會計   {J5JYdK  
cost of labour 勞工成本  
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cost of production 生產成本   ]B=C|usJ  
cost of manufacture 製造成本   { BEo &  
cost of sales 銷貨成本   aiCn"j  
cost price 成本價格   |Oag,o"  
credit 貸方   pb0E@C/R  
credit note 收款通知單   )~jqW=d 2  
creditor 債權人   KS*oxZ  
crossed check 橫線支票   g+PPW88P;  
current account 往來活期賬戶   Z2"?&pKV  
current asset 流動資產   V\K<$?oUb  
current liability 流動負債   0Aa`p3.)  
current profit and loss 本期損益    ,Yhw
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debit 借方   Iak0 [6Ey  
debt 債務   gK|R =J  
debtor 債務人   f f7(  
deed 契據   htP|3B  
deferred assets 遞延資產   I?Q+9Rmm`J  
deferred liabilities 遞延負債   H6aM&r9}  
delivery 交貨   7~M<cD  
delivery expense 送貨費   {0!#>["<  
delivery order 出貨單   3? &h^UX  
demand draft 即期匯票   F~U!1)  
demand note 即期票據   CVXytS?@x  
demurrage charge 延期費   M`D$!BJr  
deposit 存款   ` P@- %T  
deposit slip 存款單   9N[EZhW  
depreciation 折舊   x
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direct cost 直接成本   7+w'Y<mJ  
direct labour 直接人工    8RwX=  
director 董事   @6o]chJo  
discount 折扣   f=J<*h  
discount on purchase 進貨折扣   Eaad,VBtU  
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