[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。   !6<2JNf  
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acceptance 承兌   e"^1- U\  
account 賬戶   + 6r@HK`,t  
accountant 會計員   EF)kYz!@  
accounting 會計   U0jq.]P  
accounting system 會計制度   'O\K Wj{  
accounts payable 應付賬款   %l:%c  
accounts receivable 應收賬款   )}G HG#D{  
accumulated profits 累積利益   ( Y/ DMQ  
adjusting entry ?#123;整記錄   D ?,P\cp  
adjustment ?#123;整   +/Y)s5@<  
administration expense 管理費用   gvA&F|4  
advances 預付   rQisk8%  
advertising expense 廣告費   ?0'bf y]  
agency 代理   -iH/~a  
agent 代理人   6_zL#7E'  
agreement 契約   cO(|>&tJ  
allotments 分配數   @gxO%@@  
allowance 津貼   X$JKEW;0BP  
amalgamation 合併   "]MF =-v  
amortization 攤銷   ctt5t  
amortized cost 應攤成本   %HYC-TF#  
annuities 年金   8(Z*Vz uu  
applied cost 已分配成本   ) 3YE$,  
applied expense 已分配費用   ?r' b Z~  
applied manufacturing expense 己分配製造費用   [&+wW  
apportioned charge 攤派費用   @ULr)&9  
appreciation 漲價   C?hw$^w7T  
article of association 公司章程   -
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assessment 課稅   m"U\;Mw?  
assets 資產   l[\[)X3$  
attorney fee 律師費   .6vQWt7@  
audit 審計   ;2dhue  
auditor 審計員   a |z{Bb  
average 平均數   t~ U:{g~  
average cost 平均成本   d6hWmZVC  
bad debt 壞賬   p(0!TC Bs  
balance 餘額   /}M@ @W  
balance sheet 資產負債表   P?TFX.p7
 
bank account 銀行賬戶   lfj>]om$  
bank balance 銀行結存   -QZped;?*  
bank charge 銀行手續費   MHxv@1)K|Y  
bank deposit 銀行存款   H%faRUonz  
bank discount 銀行貼現   d(To)ly.  
bank draft 銀行匯票   2@e<II2ha8  
bank loan 銀行借款   <7TpC@"/g  
bank overdraft 銀行透支   M5%u>$2  
bankers acceptance 銀行承兌   /6 P()Upe  
bankruptcy 破產   H3a}`3}U  
bearer 持票人   Q3oVl^q  
beneficiary 受益人   7qzI]  
bequest 遺產   PkG+`N  
bill 票據   =BX<;vU  
bill of exchange 匯票   $orhY D3gv  
bill of lading 提單   `86 9XE  
bills discounted 貼現票據   ?"sk"{  
bills payable 應付票據   2!" N9Adt  
bills receivable 應收票據   X
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board of directors 董事會   vZXyc*  
bonds 債券   -} Z  
bonus 紅利   ^'
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book value 賬面價值   vn,L),"=  
bookkeeper 簿記員   ;'vY^I8-L  
bookkeeping 簿記   8Cm^#S,+  
branch office general ledger 支店往來賬戶   VK?,8Y  
broker 經紀人   z),l&7  
brought down 接前   T+2?u.{I  
brought forward 接上頁   gCwg ;c-  
budget 預算   p=7kFv  
by-product 副產品   9B*SWWAj  
by-product sales 副產品銷售   @+xkd(RfN  
capital 股本   >_&+gn${  
capital income 資本收益   y4shW|>5_  
capital outlay 資本支出   c]xpp;%]  
capital stock 股本   U<#i\4W  
capital stock certificate 股票   =|?w<qc  
carried down 移後   M%B]f2C  
carried forward 移下頁   6dg[  
cash 現金   k ( R  
cash account 現金賬戶   !-2S(8  
cash in bank 存銀行現金   lWOB!l  
cash on delivery 交貨收款   l"ih+%
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cash on hand 庫存現金   yY,.GzIjCj  
cash payment 現金支付   C(?lp   
cash purchase 現購   Txw,B2e)>  
cash sale 現沽   ICV67(Ui  
cashier 出?#123;員   bJ/~UEZw  
cashiers check 本票   5(DCq(\P*  
certificate of deposit 存款單折   q+LjWZ+O  
certificate of indebtedness 借據   Ye(0'*-jyc  
certified check 保付支票   -{P)\5.L  
certified public accountant 會計師   T]E$H, p  
charges 費用   Wxp^*._q3I  
charge for remittances 匯水手續費   `CHgTkv  
charter 營業執照   $wX5`d1  
chartered accountant 會計師   wmT3 >  
chattles 動產   ~8|$KD4I  
check 支票   }25 {"R}K  
che stub 支票存根   o*dhks[  
closed account 己結清賬戶   B`KpaE]  
closing 結算   jP}N^  
closing entries 結賬紀錄   L!e@T'  
closing stock 期末存貨   8SKDL[rN  
closing the book 結賬   c?z% z&  
columnar journal 多欄日記賬   GU"MuW`u2  
combination 聯合   v8wN2[fC  
commission 佣金   gw5CU)r4$  
commodity 商品   )ns;S   
common stock 普通股   Y @K9Hl
  
company 公司   kW/ksz0)  
compensation 賠償   ,cbP yg  
compound interest 複利   Kk??}  
consignee 承銷人   eL-92]]e  
consignment 寄銷   E>7%/TIl  
consignor 寄銷人   RNIfw1R  
consolidated balance sheet 合併資產負債表   k"L_0HK  
consolidated profit and loss account 合併損益表   x&8?/BR  
consolidation 合併   8@Y@5)Oc  
construction cost 營建成本   /=-E`%R}!  
construction revenue 營建收入   $x`U)pv  
contract 合同   &os*@0h4  
control account 統制賬戶   vguqk!eo4  
copyright 版權    (+Er  
corporation 公司   VT0I1KQx.  
cost 成本   3EzI~Zsx  
cost accounting 成本會計   R4qS,2E  
cost of labour 勞工成本   .0s/O  
cost of production 生產成本   G.(9I~!  
cost of manufacture 製造成本   'RG`DzuF  
cost of sales 銷貨成本   jPbL3"0A&  
cost price 成本價格   UkeW
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credit 貸方   XFM6.ye  
credit note 收款通知單   Ou,B3kuQ+  
creditor 債權人   7AtJ6  
crossed check 橫線支票   Y.&z$+  
current account 往來活期賬戶   x#pTB.  
current asset 流動資產   =I*"vwc?  
current liability 流動負債   eBBh/=Zc  
current profit and loss 本期損益   rKR<R(=!=  
debit 借方   9-L.?LG  
debt 債務   _YbHnb  
debtor 債務人   +n%WmRf6!  
deed 契據   B\N,%vsx#U  
deferred assets 遞延資產   n1!u aUC  
deferred liabilities 遞延負債   #<l;YT8  
delivery 交貨   ,9q5jOnk  
delivery expense 送貨費   m2\ZnC  
delivery order 出貨單   "$m3xO  
demand draft 即期匯票   bD49$N?>  
demand note 即期票據   Y}F+4  
demurrage charge 延期費   b/<n:*$   
deposit 存款   GKm)wOb(*S  
deposit slip 存款單   <v0 d8  
depreciation 折舊   6IeHZ)jGj  
direct cost 直接成本   Dwwh;B  
direct labour 直接人工   K4oLb"gB1  
director 董事   <tFq6|  
discount 折扣   u QCQ$  
discount on purchase 進貨折扣   u*PN1E
 
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