[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。   PBrnzkoY  
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acceptance 承兌   p+[}Hxx=  
account 賬戶   43L|QFo  
accountant 會計員   6e#wR/  
accounting 會計   -NzTqLBn
 
accounting system 會計制度   fK_~lGY(  
accounts payable 應付賬款   <tuS,.  
accounts receivable 應收賬款   u!Bk,}CE`  
accumulated profits 累積利益   B\[-fq  
adjusting entry ?#123;整記錄   W2<3C  
adjustment ?#123;整   JYV\oV{  
administration expense 管理費用   v9rVpYc"  
advances 預付   F7T
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advertising expense 廣告費   + |C=ZU  
agency 代理   a5?A!k\2  
agent 代理人   7`fY*O6  
agreement 契約   6m[9b*s7  
allotments 分配數   (6R4 \8z2  
allowance 津貼   ([KN*OF  
amalgamation 合併   XWtiwf'K  
amortization 攤銷   ~ziexZ=N  
amortized cost 應攤成本   t ',BI
  
annuities 年金   c~+l-GIWm  
applied cost 已分配成本   iBoEZEHjw  
applied expense 已分配費用   kA^A mfba  
applied manufacturing expense 己分配製造費用   lzDdD3Ouc  
apportioned charge 攤派費用   ?Y3@"rdR  
appreciation 漲價   2-mQt_ i  
article of association 公司章程   fHfY}BQS  
assessment 課稅   m*oc)x7'  
assets 資產   Uh}X<d/V  
attorney fee 律師費   yM ,VrUh  
audit 審計   6Z8l8:r-6  
auditor 審計員   4RQ5(YTTuR  
average 平均數   `6F+Rrn  
average cost 平均成本   ~@P)tl>  
bad debt 壞賬   wmYv
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balance 餘額   :JlD i>B  
balance sheet 資產負債表   Rla4L`X;  
bank account 銀行賬戶   O]qPmEj  
bank balance 銀行結存   f#P_xn&et  
bank charge 銀行手續費   T~J?AKx  
bank deposit 銀行存款   !O{z 3W  
bank discount 銀行貼現   VAKy^nR5j  
bank draft 銀行匯票   l1<?ONB.#  
bank loan 銀行借款   IN^_BKQt  
bank overdraft 銀行透支   yvxl_*Ds8  
bankers acceptance 銀行承兌   c7qwNs*f  
bankruptcy 破產   tcA ;#^jc  
bearer 持票人   ~NNv>5t5  
beneficiary 受益人   J^ ={}  
bequest 遺產   f1Zt?=  
bill 票據   O,mip   
bill of exchange 匯票   $Ha%Gr  
bill of lading 提單   "H1 :0p  
bills discounted 貼現票據   'ere!:GJD  
bills payable 應付票據   1TRN~#ix  
bills receivable 應收票據   2[up+;%Y  
board of directors 董事會   oT3Y!Y3=<  
bonds 債券   };sMU6e  
bonus 紅利   uRQ_'l  
book value 賬面價值   p4wr`"Zz  
bookkeeper 簿記員   @\}YAa>>"I  
bookkeeping 簿記   G9RP^  
branch office general ledger 支店往來賬戶   xo WT*f  
broker 經紀人   U)[ty@zyF  
brought down 接前    Oh`2t c-  
brought forward 接上頁   sX:lE^)-z  
budget 預算   (1){A8=?o  
by-product 副產品   ut5yf
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by-product sales 副產品銷售   Y8ehmz|g]J  
capital 股本   84
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capital income 資本收益   A}G|Yfn  
capital outlay 資本支出   M!{'ED  
capital stock 股本   6vp0*ww  
capital stock certificate 股票   HFS
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carried down 移後   <4mQ*6  
carried forward 移下頁   qI2'u %  
cash 現金   7>-yaL{  
cash account 現金賬戶   SxMj,u%X/  
cash in bank 存銀行現金   &U&%ka<*  
cash on delivery 交貨收款   )}-
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cash on hand 庫存現金   >.LKct*5K  
cash payment 現金支付   [rdsv  
cash purchase 現購   D;js.ZF  
cash sale 現沽   /cY^]VLe  
cashier 出?#123;員   vv/J 5#^,\  
cashiers check 本票   (ZPXdr  
certificate of deposit 存款單折   mU
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certificate of indebtedness 借據   -x'e+zT  
certified check 保付支票   i2`0|8mw'  
certified public accountant 會計師   zk=\lp2  
charges 費用   J_xG}d  
charge for remittances 匯水手續費   -7`-wu  
charter 營業執照   LfX0Z=<  
chartered accountant 會計師   wUp)JI  
chattles 動產   )saR0{e0N  
check 支票   @]'SeiNp  
che stub 支票存根   9*}gl3y  
closed account 己結清賬戶   ek)Xrp:2  
closing 結算   yFM>T\@  
closing entries 結賬紀錄   xl] ;*&  
closing stock 期末存貨   <NB41/  
closing the book 結賬   'b[0ci :  
columnar journal 多欄日記賬   t(?<#KUB-  
combination 聯合   T
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commission 佣金   N z~"vi(t  
commodity 商品   &" h]y?Q  
common stock 普通股   t ;-L{`mW  
company 公司   GLh]G(  
compensation 賠償   |E|6=%^  
compound interest 複利  
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consignee 承銷人   +d
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consignment 寄銷   <qY5SV,  
consignor 寄銷人   p&3> `C  
consolidated balance sheet 合併資產負債表   cZ< \  
consolidated profit and loss account 合併損益表   T*P+Fh"  
consolidation 合併   }uQ${]&D  
construction cost 營建成本   . U/k<v<)6  
construction revenue 營建收入   NWKi ()nA%  
contract 合同   nj2g
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control account 統制賬戶   K$-;;pUl  
copyright 版權   KQ)T(mIqp  
corporation 公司   ;<-7*}Dj  
cost 成本   ^ d\SPZ  
cost accounting 成本會計   6?SFNDQ"C  
cost of labour 勞工成本   z="L4  
cost of production 生產成本   <abKiXA"  
cost of manufacture 製造成本   !N~*EI$  
cost of sales 銷貨成本   -JTG?JOd]  
cost price 成本價格   l$XA5#k  
credit 貸方   -g~~]K%  
credit note 收款通知單   xo~g78jm7,  
creditor 債權人   u!1/B4!'O  
crossed check 橫線支票   X8CVY0<o  
current account 往來活期賬戶   3j
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current asset 流動資產   u~'OcO  
current liability 流動負債   . ~`Y)PON  
current profit and loss 本期損益   y8?t-Pp]1  
debit 借方   -e*BqH2t  
debt 債務   (I=6Nnt'  
debtor 債務人   MY F
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deed 契據   _4R,Ej}  
deferred assets 遞延資產   zilaP)5x6  
deferred liabilities 遞延負債   4<}A]BQVkJ  
delivery 交貨   /DU*M,  
delivery expense 送貨費   `P.CNYR<J  
delivery order 出貨單   o#e7,O  
demand draft 即期匯票   ,F:=(21  
demand note 即期票據   afm_Rrg[  
demurrage charge 延期費   2 sSwDF  
deposit 存款   YzV(nEW  
deposit slip 存款單   c{>|o  
depreciation 折舊   x!?Z*v@I  
direct cost 直接成本   #:{6b*}  
direct labour 直接人工   3w'W~  
director 董事   D[~}uZ4\  
discount 折扣   q^Inb)FeN  
discount on purchase 進貨折扣   |s|/]aD}o  
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