[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。   M' a&  
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acceptance 承兌   R5m`;hF  
account 賬戶   )>-77\  
accountant 會計員   t |go5DXz4  
accounting 會計   %~][?Y ><  
accounting system 會計制度   Y')O>C0~  
accounts payable 應付賬款   (y-x01H  
accounts receivable 應收賬款   C}n[?R  
accumulated profits 累積利益   x:!C(Ep)  
adjusting entry ?#123;整記錄   Uc_'3|
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adjustment ?#123;整   #;5[('&[  
administration expense 管理費用   IXbdS9,>F  
advances 預付   LvSP #$f  
advertising expense 廣告費   UOn!Y@  
agency 代理   P%.`c?olbs  
agent 代理人  
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agreement 契約   qk_p} l-F1  
allotments 分配數   E}xz7u   
allowance 津貼   ~C}
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amalgamation 合併   f28gE7Y\a  
amortization 攤銷  
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amortized cost 應攤成本   >P<k[vF  
annuities 年金   dH ^b)G4  
applied cost 已分配成本   hEyX~f  
applied expense 已分配費用   Hv[d<ylO  
applied manufacturing expense 己分配製造費用   pb=jvK  
apportioned charge 攤派費用   g`%ED0aR  
appreciation 漲價   n/KI"qa]9  
article of association 公司章程   D=i0e8D!+  
assessment 課稅   g\ 8#:@at  
assets 資產   <7vIh0  
attorney fee 律師費   mp&Le YYn  
audit 審計   sh',"S#=@  
auditor 審計員   ^BF@j4*~  
average 平均數   XA&tTpfJE  
average cost 平均成本   DBj;P|L_  
bad debt 壞賬   W+#}~2&Dv  
balance 餘額   7i-W*Mb:  
balance sheet 資產負債表   ^yn[QWFO  
bank account 銀行賬戶   }vXA`)Ns  
bank balance 銀行結存   "@c';".|  
bank charge 銀行手續費   p
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bank deposit 銀行存款   z4%Z6Y  
bank discount 銀行貼現   [oQ`HX1g  
bank draft 銀行匯票   ;a!h.8UJPI  
bank loan 銀行借款   "sX[p  
bank overdraft 銀行透支   Ez7V>FNX  
bankers acceptance 銀行承兌   RT.wTJS;  
bankruptcy 破產  
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bearer 持票人   8>%jZ%`a  
beneficiary 受益人   J9b?}-O)  
bequest 遺產   J[<D/WIH  
bill 票據   "6`)vgI~  
bill of exchange 匯票   9E->;0-  
bill of lading 提單   s8f3i\1  
bills discounted 貼現票據   &J5-'{U|0  
bills payable 應付票據   +WV_`Rx#  
bills receivable 應收票據   ^'C,WZt  
board of directors 董事會   [#STR=_f  
bonds 債券   "6I-]:K-  
bonus 紅利   J{GFb  
book value 賬面價值   ZbZAx:L  
bookkeeper 簿記員   2;Y@3d:z  
bookkeeping 簿記   Ovaj":L  
branch office general ledger 支店往來賬戶   a0V8 L+v(  
broker 經紀人   g|GvJ)VX  
brought down 接前   "lv:hz  
brought forward 接上頁   ZVL-o<6  
budget 預算   e~>p.l  
by-product 副產品   V~]'+A q>  
by-product sales 副產品銷售   :YRzI(4J  
capital 股本   vs'L1$L'c  
capital income 資本收益   i)ES;b4  
capital outlay 資本支出   RIVL 0Ig  
capital stock 股本   g'}`FvADi  
capital stock certificate 股票   MoKXl?B<  
carried down 移後   #v~S",*.f  
carried forward 移下頁   jnU*l\,  
cash 現金   cvs" WX3  
cash account 現金賬戶   cmr6,3_  
cash in bank 存銀行現金   ok\/5oz  
cash on delivery 交貨收款   {-v\&w  
cash on hand 庫存現金   u':0"5}  
cash payment 現金支付   o7@4=m}  
cash purchase 現購   cDQw`ORP*g  
cash sale 現沽   qV,
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cashier 出?#123;員   [!dnm1  
cashiers check 本票   R.2KYhp,  
certificate of deposit 存款單折   ;@7#w  
certificate of indebtedness 借據   iRj x];:Vu  
certified check 保付支票   ,Z cx3C:#  
certified public accountant 會計師   }ygb
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charges 費用   zfr(dQ  
charge for remittances 匯水手續費   YP\4XI  
charter 營業執照   xXY)KI N[  
chartered accountant 會計師   .X<"pd*@e  
chattles 動產   ko+M,kjwR  
check 支票   ]=86[A-2N  
che stub 支票存根   21/a3Mlx#  
closed account 己結清賬戶   MMxoKL  
closing 結算   kq1M<lk  
closing entries 結賬紀錄   Pdo5sve  
closing stock 期末存貨   h@>rjeY@  
closing the book 結賬   *p#YK|  
columnar journal 多欄日記賬   8| jX ~f  
combination 聯合   `i>B|g-  
commission 佣金   eFXi )tl  
commodity 商品   e/HX,sf_g  
common stock 普通股   dV2b)p4J  
company 公司   G$x["  
compensation 賠償   t6L^ #\'  
compound interest 複利   t1RwB23  
consignee 承銷人   RSWB!-  
consignment 寄銷   d
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consignor 寄銷人   Alk* "p  
consolidated balance sheet 合併資產負債表   ]-s`#  
consolidated profit and loss account 合併損益表   /=U v  
consolidation 合併   CO%O<_C  
construction cost 營建成本   "w|k\1D  
construction revenue 營建收入   @qhg[= @  
contract 合同   H;7H6fyZ  
control account 統制賬戶   >A'!T'"~  
copyright 版權   M4hN#0("4  
corporation 公司    RoM*Qjw  
cost 成本   e~ 78'UH  
cost accounting 成本會計   85@6uBh  
cost of labour 勞工成本   U5ud?z()OA  
cost of production 生產成本   pii Q  
cost of manufacture 製造成本   8JFkeU%yO  
cost of sales 銷貨成本   Q-dHR i
  
cost price 成本價格   ={i&F  
credit 貸方   l-h7ks Rs  
credit note 收款通知單   $5"-s]  
creditor 債權人   g-V\s&}  
crossed check 橫線支票   08jUVHdt  
current account 往來活期賬戶   &\]f!'jV  
current asset 流動資產   Zn 5m.=z  
current liability 流動負債   q}A3"$-F  
current profit and loss 本期損益   oJp_c  
debit 借方   ?>\]%$5o  
debt 債務   {FmFu$z+[  
debtor 債務人   +U/"F|M  
deed 契據   fUWm7>6VA>  
deferred assets 遞延資產   dv9Pb5i  
deferred liabilities 遞延負債   Y)5uK:)^  
delivery 交貨   qF6%XKbh=  
delivery expense 送貨費   !/(}meZj  
delivery order 出貨單   ?
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demand draft 即期匯票   Di1G  
demand note 即期票據   6C51:XQO  
demurrage charge 延期費   /sC[5G%  
deposit 存款   6=lQT 9u{  
deposit slip 存款單   jeBj   
depreciation 折舊   5sCky)N  
direct cost 直接成本   >E,L"&_j  
direct labour 直接人工   hE#8_34%s  
director 董事   Z!i'Tbfn  
discount 折扣   i\z0{;f|GX  
discount on purchase 進貨折扣   J&Qy$itqg  
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