[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。   rvT75dV0  
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acceptance 承兌   &gc8"B@V  
account 賬戶   ajy.K'B*  
accountant 會計員   vt`hY4  
accounting 會計   846j<fE  
accounting system 會計制度   4;;F(yk8  
accounts payable 應付賬款   Qh%(yL!
 
accounts receivable 應收賬款   wyO@oi Vn  
accumulated profits 累積利益   4]$cf:  
adjusting entry ?#123;整記錄   b&uo^G,  
adjustment ?#123;整   <wwcPe}  
administration expense 管理費用   %
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advances 預付   <\k=j{@  
advertising expense 廣告費    /kGRN@  
agency 代理   A3%s5`vNvH  
agent 代理人   Tfc5R;Rw  
agreement 契約   6,'v /A-  
allotments 分配數   }?B=R#5  
allowance 津貼   T2# W=P  
amalgamation 合併   >V:g'[b  
amortization 攤銷   L{$ZL&  
amortized cost 應攤成本   \(_FGa4j  
annuities 年金   =Haqr*PDx  
applied cost 已分配成本   )%8oE3O#  
applied expense 已分配費用   't=\YFQ*v  
applied manufacturing expense 己分配製造費用   S5ka;g  
apportioned charge 攤派費用   P/._ tQu6  
appreciation 漲價   T{M~*5$  
article of association 公司章程   D%cWw0Oq  
assessment 課稅   m3]|I(]`Xe  
assets 資產   qPdNI1 |  
attorney fee 律師費   )AOD~T4s7  
audit 審計   juuBLv  
auditor 審計員   R}4o{l6  
average 平均數   {Q8DPkW  
average cost 平均成本   mg)lr&-b  
bad debt 壞賬   yEt:g0Z\  
balance 餘額   S1^u/$*6  
balance sheet 資產負債表   *&B1(&{:V  
bank account 銀行賬戶   '>> IMF  
bank balance 銀行結存   W#|]m=2W  
bank charge 銀行手續費   ]H7_bix  
bank deposit 銀行存款   ?iG}Qj@5  
bank discount 銀行貼現   ?}%Gr,tj2  
bank draft 銀行匯票   |E-0 P=h  
bank loan 銀行借款   w[PWJ! <  
bank overdraft 銀行透支   B+|E|8"  
bankers acceptance 銀行承兌   zmy94Y5PE  
bankruptcy 破產   x Yr-,$/  
bearer 持票人   /_E:sI9(  
beneficiary 受益人   ,LZ6Wu$P  
bequest 遺產   0~RsdQGqC  
bill 票據   6\4ny0  
bill of exchange 匯票   }(O/y-  
bill of lading 提單   \/4ipU.  
bills discounted 貼現票據   Fa^5.p  
bills payable 應付票據   (+>~6SE  
bills receivable 應收票據   HTI1eLZ2  
board of directors 董事會   8%JxXtWW`  
bonds 債券   R3F>"(P@tS  
bonus 紅利   a_I!2w<I  
book value 賬面價值   qEKTSet?  
bookkeeper 簿記員   bJe*J\){  
bookkeeping 簿記   *=0Wh@?0  
branch office general ledger 支店往來賬戶   Pgg6(O9}B^  
broker 經紀人   ~6@zXHAS  
brought down 接前   ` =dD6r  
brought forward 接上頁   )F&@ M;2p'  
budget 預算   H[V^wyi'z  
by-product 副產品   hC<X\yxe   
by-product sales 副產品銷售   4cL NPl<  
capital 股本   *x[B g]/  
capital income 資本收益   dN;kYWRK  
capital outlay 資本支出   JY0t H
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capital stock 股本   B{a:cz>0<  
capital stock certificate 股票   !U}A1)  
carried down 移後   :gY$/1SYD  
carried forward 移下頁   WKX5Dl  
cash 現金   #})Oz| c  
cash account 現金賬戶   g}IdU;X$NT  
cash in bank 存銀行現金   QRdNi1&M  
cash on delivery 交貨收款   UT [7 J  
cash on hand 庫存現金   v83uGEq(  
cash payment 現金支付   u#%Ig3  
cash purchase 現購   !798%T  
cash sale 現沽   2ko7t9y&  
cashier 出?#123;員   Rp A76ug  
cashiers check 本票   k
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certificate of deposit 存款單折   rfYu8-  
certificate of indebtedness 借據   PqPLy  
certified check 保付支票   jd l1Q<Z  
certified public accountant 會計師   :7Rs$ -*Uk  
charges 費用   mW1Sd#0  
charge for remittances 匯水手續費   FR0
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charter 營業執照   BzF.KCScs  
chartered accountant 會計師   =b32E^z,  
chattles 動產   <,Sy:>:"  
check 支票   52m^jT Sx  
che stub 支票存根   84b;G4K  
closed account 己結清賬戶   <Nvw w  
closing 結算   sxgR;gf6  
closing entries 結賬紀錄   "+_]N9%)  
closing stock 期末存貨   A/{pG#if]3  
closing the book 結賬   pW:h\}%`n  
columnar journal 多欄日記賬   f Otrn  
combination 聯合   ,9|%  
commission 佣金   PZNo.0M70  
commodity 商品   ;VK;_d  
common stock 普通股   WeuV+}\b  
company 公司   8)5n  
compensation 賠償   @M#2T  
compound interest 複利   HCHP15otfe  
consignee 承銷人   VT3Zo%Xx  
consignment 寄銷   Rt7}e09HV  
consignor 寄銷人   Q[J,j+f<  
consolidated balance sheet 合併資產負債表   <ofXNv;`  
consolidated profit and loss account 合併損益表  
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consolidation 合併   ||`w MWq  
construction cost 營建成本   H4l:L(!D  
construction revenue 營建收入   edGV[=]F  
contract 合同   _QvyFKAM  
control account 統制賬戶   oge^2  
copyright 版權   ZhxMA*fL  
corporation 公司   k%hD<_:p  
cost 成本   [.6>%G1C  
cost accounting 成本會計  
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cost of labour 勞工成本   bIp;$ZHy`K  
cost of production 生產成本   7;CeQx/W)W  
cost of manufacture 製造成本   W:(:hT6`j9  
cost of sales 銷貨成本   %T'?7^\>  
cost price 成本價格   nyQFS  
credit 貸方   3 %DA{  
credit note 收款通知單   {6 #3`  
creditor 債權人   !Q.c8GRUQ  
crossed check 橫線支票   ~|DF-t V  
current account 往來活期賬戶   V]q{N-Iq  
current asset 流動資產   ?b
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current liability 流動負債   zNE!m: s  
current profit and loss 本期損益   #> CN,eiZ  
debit 借方   .kC}. Q_  
debt 債務   ~;+i[Z&e  
debtor 債務人   v[Q)cqj/  
deed 契據   I,YGm  
deferred assets 遞延資產   am%qlN<  
deferred liabilities 遞延負債   g,,cV+  
delivery 交貨   Y\+^\`Tqu  
delivery expense 送貨費   IC}zgvcW  
delivery order 出貨單   xR_]^Get  
demand draft 即期匯票   l$zNsf.  
demand note 即期票據   %i.|bIhmm  
demurrage charge 延期費   :[ITjkhde0  
deposit 存款   an5Ss@<4AA  
deposit slip 存款單   s{s0#g  
depreciation 折舊   #m$H'O[WG\  
direct cost 直接成本   d\)v62 P  
direct labour 直接人工   aNqVs|H  
director 董事   cU{LyZ
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discount 折扣   3_h%g$04s  
discount on purchase 進貨折扣   fLD9RZ8_  
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