[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。   lR]FQnZ  
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acceptance 承兌   #L57d  
account 賬戶   Q8$;##hzt  
accountant 會計員   %Hhk 6tR,  
accounting 會計   (^E5y,H<g  
accounting system 會計制度   VCvf'$4
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accounts payable 應付賬款   k(_OhV
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accounts receivable 應收賬款   _'
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accumulated profits 累積利益   q$Ms7`a  
adjusting entry ?#123;整記錄   4&v&XLkb  
adjustment ?#123;整   jBl$r{L  
administration expense 管理費用   vG\ b`  
advances 預付   w c&D[M]-/  
advertising expense 廣告費   {SD%{  
agency 代理   @Bn4ZFB@  
agent 代理人   y9
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agreement 契約   >qm NT/  
allotments 分配數   ukRmjHbLf  
allowance 津貼   =&(e
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amalgamation 合併   eC L_c>3!  
amortization 攤銷   C &y 2I  
amortized cost 應攤成本   nq~fH(QY  
annuities 年金   cvhwd\  
applied cost 已分配成本   UT[{NltH  
applied expense 已分配費用   [(&aVHUj  
applied manufacturing expense 己分配製造費用   l}&2A*c.  
apportioned charge 攤派費用   COmu.'%*  
appreciation 漲價   34nfL: y  
article of association 公司章程   S(CVkCP  
assessment 課稅   $`lm]} {&  
assets 資產  
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attorney fee 律師費   iSg0X8J)  
audit 審計   $: |`DCC  
auditor 審計員   Ge7B%p8  
average 平均數   mIqm/5  
average cost 平均成本   g:GywXW  
bad debt 壞賬   oX
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balance 餘額   N">
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balance sheet 資產負債表   t*H |*L#YR  
bank account 銀行賬戶   eZ-fy,E  
bank balance 銀行結存   w0vsdM;G  
bank charge 銀行手續費   w.#z>4#3-  
bank deposit 銀行存款   k8%@PC$  
bank discount 銀行貼現   Of-xGoYZ  
bank draft 銀行匯票   c]bG5  
bank loan 銀行借款   q8FpJ\  
bank overdraft 銀行透支   rBy0hGx  
bankers acceptance 銀行承兌   ~tZB1+%)  
bankruptcy 破產   !hHX8TD^J  
bearer 持票人   ?/-WH?1
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beneficiary 受益人   {<-wm-]mo  
bequest 遺產   RDjw|V
 
bill 票據   Z:es7<#y  
bill of exchange 匯票   }^j8<  
bill of lading 提單   ^ meU&  
bills discounted 貼現票據   sLXM$SMBh  
bills payable 應付票據   V>GJO(9  
bills receivable 應收票據   ?~E"!  
board of directors 董事會   %[M0TE=J  
bonds 債券   ^:}C,lIrG  
bonus 紅利   OEXa}K#  
book value 賬面價值   `!(%Rk  
bookkeeper 簿記員   MI(;0  
bookkeeping 簿記   w5 ]lU  
branch office general ledger 支店往來賬戶   /e*fsQ>M:  
broker 經紀人   kqxq'Aq)d  
brought down 接前   5`gVziS!S  
brought forward 接上頁   ,2+d+Zuh  
budget 預算   MNb9~kM  
by-product 副產品   c~;VvYu  
by-product sales 副產品銷售   noEl+5uY  
capital 股本   _\Z'Yl  
capital income 資本收益   dU
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capital outlay 資本支出   B3u/ y
 
capital stock 股本   PHY!yc-LjV  
capital stock certificate 股票   a1/+C$ oB  
carried down 移後   PAtv#)h  
carried forward 移下頁   =&qH%S
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cash 現金   ' i<4;=M&  
cash account 現金賬戶   $xq04ejJ  
cash in bank 存銀行現金   d_0(;'
 
cash on delivery 交貨收款   UK1)U)*+  
cash on hand 庫存現金   q9{) nU  
cash payment 現金支付   [@8po-()L  
cash purchase 現購   ~K99DK.  
cash sale 現沽   yFQaNuZPC  
cashier 出?#123;員   `wU['{=  
cashiers check 本票   v+`'%E  
certificate of deposit 存款單折   -!O8V  
certificate of indebtedness 借據   +zq"dj_  
certified check 保付支票   \%.o
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certified public accountant 會計師   75R#gQ]EV  
charges 費用   /h.{g0Xc  
charge for remittances 匯水手續費   A 'b$X1h  
charter 營業執照   '5[(QM5Gi&  
chartered accountant 會計師   Dj'?12Onu=  
chattles 動產   tcsb]/my  
check 支票   JtxVF!v  
che stub 支票存根   \AA9 m'B Z  
closed account 己結清賬戶   G$&jP:2q  
closing 結算   [rK`BnJX  
closing entries 結賬紀錄   q(^iT~}  
closing stock 期末存貨   !>80p~L  
closing the book 結賬   OdY9g2y#m  
columnar journal 多欄日記賬   T]tu#h{ a  
combination 聯合   rKI<!  
commission 佣金   un -h%-e|  
commodity 商品   VP^Yf_  
common stock 普通股   F ]Zg  
company 公司   >A6W^J|[  
compensation 賠償   "J2q|@.  
compound interest 複利   ]?wz.  
consignee 承銷人   l&e$:=;8  
consignment 寄銷   92A9gY
  
consignor 寄銷人   As,e.V5!  
consolidated balance sheet 合併資產負債表   N[Ei%I  
consolidated profit and loss account 合併損益表   n*na6rV\k  
consolidation 合併   3W_7xLA  
construction cost 營建成本   ty rP[y  
construction revenue 營建收入   "-dA\,G  
contract 合同   CMOyK^(e  
control account 統制賬戶   r<!nU&FPD:  
copyright 版權   'VCuMCV  
corporation 公司   Q1x&Zm1v  
cost 成本   9X;*GC;d  
cost accounting 成本會計   ) 5$?e  
cost of labour 勞工成本   oQu>Qr{Zp  
cost of production 生產成本   f+n {9 Hz  
cost of manufacture 製造成本   x4L3Z__  
cost of sales 銷貨成本   *.k*JsU~B  
cost price 成本價格   EA8plQ~GtE  
credit 貸方   n5.sx|bI?  
credit note 收款通知單   {cIk-nG-_  
creditor 債權人   DwGM+)!  
crossed check 橫線支票   8 7+fd_G  
current account 往來活期賬戶   nQ+5jGP1  
current asset 流動資產   {j]cL
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current liability 流動負債   
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current profit and loss 本期損益   S\:+5}  
debit 借方   4OgH+<G   
debt 債務   a~_JTH4=t  
debtor 債務人   F!)[H["_  
deed 契據   wS
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deferred assets 遞延資產   rXD:^wUSc  
deferred liabilities 遞延負債   ln=fq:  
delivery 交貨   _u$DcA8B  
delivery expense 送貨費   LDHu10l  
delivery order 出貨單   Hv,ll1@h  
demand draft 即期匯票   Q8m%mJz~]  
demand note 即期票據   @
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demurrage charge 延期費   ,&S0/j  
deposit 存款   f)z(9JJL  
deposit slip 存款單   !8[A;+o3P  
depreciation 折舊   ``VE<:2+  
direct cost 直接成本   , ftJw  
direct labour 直接人工   (Q% @]  
director 董事   h`N2M ,  
discount 折扣   rnhLv $  
discount on purchase 進貨折扣   K2xHXziQ  
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