[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。   o31Nmy Ni  
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acceptance 承兌   ^e Gue  
account 賬戶   J~#$J&iKh  
accountant 會計員   1u|V`J)0  
accounting 會計   ka"337H  
accounting system 會計制度   8X$LC  
accounts payable 應付賬款   yClx` S(  
accounts receivable 應收賬款   71fk.16  
accumulated profits 累積利益   l|/LQ/  
adjusting entry ?#123;整記錄   ytz SAbj  
adjustment ?#123;整   $t~@xCi]S  
administration expense 管理費用   C&~1M}I  
advances 預付   &a,OfSz  
advertising expense 廣告費   A"v
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agency 代理   "TcW4U9  
agent 代理人   L<V3KS2y  
agreement 契約   1f'Hif*r_X  
allotments 分配數   crcA\lJf  
allowance 津貼   $wB^R(f@  
amalgamation 合併   CZ
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amortization 攤銷   j*v40mXl`2  
amortized cost 應攤成本   I1Sa^7  
annuities 年金   1oLv.L  
applied cost 已分配成本   R\|lt)h  
applied expense 已分配費用   Z8#Gwyinx  
applied manufacturing expense 己分配製造費用   ^].jH+7i*  
apportioned charge 攤派費用   !7bw5H  
appreciation 漲價   Sh6JF574T  
article of association 公司章程   FR[ B v  
assessment 課稅   A3N]8?D  
assets 資產   cO2& VC  
attorney fee 律師費   U69u'G:  
audit 審計   /93l74.w  
auditor 審計員   Z?P~z07  
average 平均數   DQ#H,\^<  
average cost 平均成本   @Ky> 9m{  
bad debt 壞賬   *l+OlQI0+  
balance 餘額   B+d<F[|  
balance sheet 資產負債表   JA)? p{j  
bank account 銀行賬戶   :~Q!SL N  
bank balance 銀行結存   -|k)tvAm  
bank charge 銀行手續費   X? :o;wB  
bank deposit 銀行存款   f/,>%j=Ms  
bank discount 銀行貼現   "\W-f  
bank draft 銀行匯票   eN?Y7  
bank loan 銀行借款   J7D}%  
bank overdraft 銀行透支   |BT MJ:B  
bankers acceptance 銀行承兌   im7nJQ^H$q  
bankruptcy 破產   L4u;|-znw  
bearer 持票人   9^"b*&>P  
beneficiary 受益人   #`TgZKDg2  
bequest 遺產   9E2j!  
bill 票據   Rlnbdb;!k  
bill of exchange 匯票   `p b5*h6r!  
bill of lading 提單   SzwQOs*  
bills discounted 貼現票據   =*
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bills payable 應付票據   8P7"&VY
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bills receivable 應收票據   \<Sv3xy&O  
board of directors 董事會   n79QJl/  
bonds 債券   znJ hP}(  
bonus 紅利   E!BPE>  
book value 賬面價值   $Nrm!/)*'}  
bookkeeper 簿記員   T9)nQ[  
bookkeeping 簿記   /+*#pDx/zW  
branch office general ledger 支店往來賬戶   7cAXd#sI  
broker 經紀人   4(}J.-B  
brought down 接前   YjF|XPv+ l  
brought forward 接上頁   b*a2,MiM  
budget 預算  
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by-product 副產品   LMi:%
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by-product sales 副產品銷售   N NhL*C[_7  
capital 股本   [ EFMu;q  
capital income 資本收益    MV_Srz  
capital outlay 資本支出   ~ ~uAc_  
capital stock 股本   %75xr9yOP  
capital stock certificate 股票   i wz  
carried down 移後   Sxdsv9w  
carried forward 移下頁   Ol"3a|  
cash 現金   CT0l!J~5m~  
cash account 現金賬戶   ~\x:<)  
cash in bank 存銀行現金   RLlU" sw+{  
cash on delivery 交貨收款   vZ/6\Cz
 
cash on hand 庫存現金   1im^17X  
cash payment 現金支付   +3s%E{  
cash purchase 現購   M/x>51<  
cash sale 現沽   26X+ }^52  
cashier 出?#123;員   SN4Q))dAU  
cashiers check 本票   y4h=Lki@
 
certificate of deposit 存款單折   !D!~^\  
certificate of indebtedness 借據   K{n{KB&_&  
certified check 保付支票   e%8|<g+n6  
certified public accountant 會計師   x^Yl*iq  
charges 費用   gaA<}Tp,  
charge for remittances 匯水手續費   +&zYZA8v  
charter 營業執照   LjL[V'JL  
chartered accountant 會計師   dz~coZ9  
chattles 動產   UA R5^  
check 支票   A:(*y 2  
che stub 支票存根   pg]BsJN  
closed account 己結清賬戶   ^pM+A6 XY  
closing 結算    h:lt<y  
closing entries 結賬紀錄   1&fc1uYB4  
closing stock 期末存貨   [ "\;kJ.  
closing the book 結賬   G'YH6x,  
columnar journal 多欄日記賬   |ZodlYF  
combination 聯合   u77E! z4Uz  
commission 佣金   ~|wbP6</:-  
commodity 商品   ?+T^O?r|O  
common stock 普通股   .0R v(Y  
company 公司   4f(Kt,0  
compensation 賠償   PtqJ*Z  
compound interest 複利   x0d~i!d  
consignee 承銷人   cyxuK*x<  
consignment 寄銷   0%!rx{f#\  
consignor 寄銷人   kB5.(O  
consolidated balance sheet 合併資產負債表   $gBd <N9|c  
consolidated profit and loss account 合併損益表   Xl@ cHO=i  
consolidation 合併   3\T2?w9u(  
construction cost 營建成本   52upoU>}2  
construction revenue 營建收入   Qt]Q:9I[  
contract 合同   &3J@BMYp  
control account 統制賬戶   }I`a`0/  
copyright 版權   ?\8?%Qk  
corporation 公司   2lL,zFAq  
cost 成本   *T0q|P~o%  
cost accounting 成本會計   wP"dZagpj  
cost of labour 勞工成本   vkLC-Mzm<  
cost of production 生產成本   fDx9iHGv  
cost of manufacture 製造成本   yV)la@c  
cost of sales 銷貨成本   #+$Q+Z|6k  
cost price 成本價格   =2w4C_  
credit 貸方   "`6n6r42  
credit note 收款通知單   \.
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creditor 債權人   Qp`gswvE  
crossed check 橫線支票   0ZQ'_g|%  
current account 往來活期賬戶   QRLt9 L  
current asset 流動資產   +l=r#JF  
current liability 流動負債   |lv|!]qAma  
current profit and loss 本期損益   ) }9rwZ  
debit 借方   !%dN
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debt 債務   .f+TZDUO  
debtor 債務人   ]({~,8s  
deed 契據   q&:=<+2"  
deferred assets 遞延資產   a#T]*(Yq)  
deferred liabilities 遞延負債   ,^icPQSwc  
delivery 交貨   M:5b4$Qh<  
delivery expense 送貨費   Ecs,$\  
delivery order 出貨單   v9T_ 
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demand draft 即期匯票   <T[E=#  
demand note 即期票據   #nh|=X  
demurrage charge 延期費   Ytg
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deposit 存款   [5Lz/ix=  
deposit slip 存款單   Ali9pvE  
depreciation 折舊   (rg;IXAq%  
direct cost 直接成本   b%cF  
direct labour 直接人工   3P;>XGCxZ  
director 董事   WOh|U4vt  
discount 折扣   &HSq(te  
discount on purchase 進貨折扣   <]G]W/eB'  
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