[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。   CpNnywDRwU  
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acceptance 承兌   D0Yl?LU3  
account 賬戶   _fx0-S*$  
accountant 會計員   Y u\
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accounting 會計   #5-5N5-1  
accounting system 會計制度   o^hI\9  
accounts payable 應付賬款   ^m.QW*  
accounts receivable 應收賬款   /  PDe<p  
accumulated profits 累積利益   i_Dv+^&zV  
adjusting entry ?#123;整記錄   yBqv'Y  
adjustment ?#123;整   {</MC`  
administration expense 管理費用   p%toD{$  
advances 預付   ~N2){0j4  
advertising expense 廣告費   99w;Q 2k  
agency 代理   d0ThhO  
agent 代理人   7^7Rk  
agreement 契約   ,e{(r0  
allotments 分配數   u;\:#721  
allowance 津貼   /fC @T  
amalgamation 合併   M24FuS  
amortization 攤銷   >Y=HP&A<  
amortized cost 應攤成本   g^ZsV:D  
annuities 年金   ):OGhW
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applied cost 已分配成本   7?a@i;E<  
applied expense 已分配費用   WBD e`  
applied manufacturing expense 己分配製造費用   ivg:`$a[  
apportioned charge 攤派費用   :9un6A9JS  
appreciation 漲價   )';Rb$<Qn  
article of association 公司章程   gdkl,z3N3  
assessment 課稅   [ fvip_Pt  
assets 資產   KdY3  
attorney fee 律師費   i
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audit 審計   I;H6E  
auditor 審計員   CA%p^4Q  
average 平均數   !T;*F%G9  
average cost 平均成本   jY>|>]4X  
bad debt 壞賬   e+jp03m\W  
balance 餘額   H%
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balance sheet 資產負債表   F F<xsoZJ  
bank account 銀行賬戶   VeK^hz R^Z  
bank balance 銀行結存   q] g'rO'  
bank charge 銀行手續費   q>:>f+4  
bank deposit 銀行存款   "{>I5<:t  
bank discount 銀行貼現   <Wc98m  
bank draft 銀行匯票   N!Dc\d=8q]  
bank loan 銀行借款   [<SM*fQ>t  
bank overdraft 銀行透支   59K%bz5t  
bankers acceptance 銀行承兌   Q-([3%  
bankruptcy 破產   F7$x5h@  
bearer 持票人   0sq?;~U  
beneficiary 受益人   n5CjwLgu\b  
bequest 遺產   T \%{zz_(  
bill 票據   5sJi- ^  
bill of exchange 匯票   '}\{4Q st  
bill of lading 提單   lU]/nKyd  
bills discounted 貼現票據   6&/H XqP  
bills payable 應付票據   wq&|V  
bills receivable 應收票據   *:t]|$;E\  
board of directors 董事會   0tbximmDb  
bonds 債券   ga0 >J_  
bonus 紅利   )=VSERs  
book value 賬面價值   U 7mA~t2E  
bookkeeper 簿記員   KV1zx(WI  
bookkeeping 簿記   Mda~@)7$  
branch office general ledger 支店往來賬戶   JqWMO!1  
broker 經紀人   p&1IK8i"  
brought down 接前   L~e\uP  
brought forward 接上頁   ! K? o H  
budget 預算   P(?i>F7s  
by-product 副產品   9^l[d<  
by-product sales 副產品銷售   r~q*E'n  
capital 股本   tln* Baq  
capital income 資本收益   lK;/97Ze  
capital outlay 資本支出   d>"t*>i]>  
capital stock 股本   +N0V8T%~z.  
capital stock certificate 股票   Dw}8c
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carried down 移後   e*5TZ7.  
carried forward 移下頁   tBEZ4 W>67  
cash 現金   :%GxU;<E{  
cash account 現金賬戶   WK7=z3mu  
cash in bank 存銀行現金   Ao%E]M  
cash on delivery 交貨收款   <3\t J  
cash on hand 庫存現金   gs;3 NW  
cash payment 現金支付   fsc^8  
cash purchase 現購   `>:ozN#)\  
cash sale 現沽   #fgRF  
cashier 出?#123;員   ydp
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cashiers check 本票   R_4]6{Rm  
certificate of deposit 存款單折   Y9F78 =Q  
certificate of indebtedness 借據   yjCY2T E  
certified check 保付支票   $Yfm>4  
certified public accountant 會計師   RB1c!h$u  
charges 費用   ;u;YfOr  
charge for remittances 匯水手續費   51.! S  
charter 營業執照   }9T$XF~  
chartered accountant 會計師   i9}n\r0=c  
chattles 動產   2^ 'X  
check 支票   M7vc/E}]n  
che stub 支票存根   l'YpSO~l7  
closed account 己結清賬戶   6hKavzSi
 
closing 結算   $I(2}u?1+d  
closing entries 結賬紀錄   C[ <O
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closing stock 期末存貨   Alh"G6  
closing the book 結賬   Ve>*KHDSt  
columnar journal 多欄日記賬   ,sPsL9]$  
combination 聯合   n y6-_mA]  
commission 佣金   2%g)0[1  
commodity 商品   [sG=(~B
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common stock 普通股   @Tmqw(n{  
company 公司   "Yw-1h`fR  
compensation 賠償   cWIX!tc8  
compound interest 複利   ,lm.~%}P*  
consignee 承銷人   :HhLc'1Jw  
consignment 寄銷   }x% ;y]S  
consignor 寄銷人   N>;"r]Rl"  
consolidated balance sheet 合併資產負債表   <~# ZtD$G  
consolidated profit and loss account 合併損益表   btb-MSkO  
consolidation 合併   +) 2c\1  
construction cost 營建成本   k^I4z^O=-;  
construction revenue 營建收入   R{S{N2+p(  
contract 合同   w2y{3O"p=  
control account 統制賬戶   $5nOiaQL  
copyright 版權   ,vP9
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corporation 公司   -[OGZP`8  
cost 成本   ^!H8"CdC3  
cost accounting 成本會計   6 )eO%M`  
cost of labour 勞工成本   F;yq/e#Q  
cost of production 生產成本   ]t_AXKd  
cost of manufacture 製造成本   UMUr"-l =  
cost of sales 銷貨成本   c>d+q9M  
cost price 成本價格  
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credit 貸方   xin<.)!E  
credit note 收款通知單   [>#?C*s  
creditor 債權人   <x DD*u  
crossed check 橫線支票   Fc>W]1  
current account 往來活期賬戶   $A6'YgK  
current asset 流動資產   %,%s09tO  
current liability 流動負債   R^P~iAO  
current profit and loss 本期損益   Fs_V3i3|L  
debit 借方   !I5_
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debt 債務   O?NAbxkp  
debtor 債務人   LoUi Yf  
deed 契據   t6_6Bl:  
deferred assets 遞延資產   1g{`1[.QO  
deferred liabilities 遞延負債   n5"rSgUtE  
delivery 交貨   Sai_rNRWB  
delivery expense 送貨費   R{)Sv|+`  
delivery order 出貨單   2Xk(3J!!'a  
demand draft 即期匯票   Hx2.2A^  
demand note 即期票據   5~4I.+~8  
demurrage charge 延期費   6grJoim|  
deposit 存款   %b'ic  
deposit slip 存款單   )K>XLaG)  
depreciation 折舊   wG2lCv`
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direct cost 直接成本   2S}%r4$n}  
direct labour 直接人工   -wlob`3  
director 董事   ^Qz8`1`;Z  
discount 折扣   `7}6
  
discount on purchase 進貨折扣  
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