[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。   t69C48}15  
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acceptance 承兌   sfv{z!mo  
account 賬戶   srbU}u3VZ  
accountant 會計員   v
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accounting 會計   E9]/sFA-]  
accounting system 會計制度   2th>+M~A  
accounts payable 應付賬款   w[bhm$SX]B  
accounts receivable 應收賬款   rX- V0  
accumulated profits 累積利益   e95x,|.-_  
adjusting entry ?#123;整記錄   xMdbS4&!  
adjustment ?#123;整   :UMtknV  
administration expense 管理費用   S8{Sb>  
advances 預付   1${lHVx]  
advertising expense 廣告費   TbY<(wrMZ  
agency 代理   _wC4n }J  
agent 代理人   Oc|`<^m  
agreement 契約   *Z+8L*k97  
allotments 分配數   l Wa4X#
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allowance 津貼   0gs0[ @  
amalgamation 合併   ?-y!FD}m&  
amortization 攤銷   `pHlGbrW  
amortized cost 應攤成本   zj?^,\{A  
annuities 年金   wcdD i[E>i  
applied cost 已分配成本   <K$X>&Ts  
applied expense 已分配費用   H R/"Nwr  
applied manufacturing expense 己分配製造費用   bR6g^Yf  
apportioned charge 攤派費用   Y'75DE<BC  
appreciation 漲價   Vh.9/$xQ  
article of association 公司章程   @213KmB.  
assessment 課稅   ]7*Z'E  
assets 資產   y}'c)u  
attorney fee 律師費   h;^H*Y&`  
audit 審計   )<
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auditor 審計員   FXHcy:)}G  
average 平均數   `Y
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average cost 平均成本   VI}.MnCa  
bad debt 壞賬   dKOW5\H'  
balance 餘額   .3{PgrZ  
balance sheet 資產負債表   v-V#?+#  
bank account 銀行賬戶   Ly?%RmHK  
bank balance 銀行結存   9rB,7%@EL  
bank charge 銀行手續費   )CYm
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bank deposit 銀行存款   ^* xhbM;  
bank discount 銀行貼現   lHV&8fny  
bank draft 銀行匯票   "|2|Vju%  
bank loan 銀行借款   hU:M]O0uw  
bank overdraft 銀行透支   ;W/K7}  
bankers acceptance 銀行承兌   HG1)q\Xd  
bankruptcy 破產   nK@RFU6  
bearer 持票人   sd@JQ%O  
beneficiary 受益人   'w'PrM,:  
bequest 遺產   7rc6  
bill 票據   EXdx$I=X  
bill of exchange 匯票   OZ/P@`kN.f  
bill of lading 提單   A,tmy',d"  
bills discounted 貼現票據   }mz6z<pJ_  
bills payable 應付票據   'Xl_,;W]  
bills receivable 應收票據   S(K}.C1x  
board of directors 董事會   m.F \Mn  
bonds 債券   i; 8""A  
bonus 紅利   y+ZRh?2  
book value 賬面價值   )zFPf]gz  
bookkeeper 簿記員   .pP{;:Avpn  
bookkeeping 簿記   &a'H vQV  
branch office general ledger 支店往來賬戶   ?,_$;g  
broker 經紀人   x=UwyZ
 
brought down 接前   WBo|0(#  
brought forward 接上頁   Ez3>}E,  
budget 預算   =F(fum;zH  
by-product 副產品   >i`V-"x  
by-product sales 副產品銷售   b(hnouS  
capital 股本   SJYy,F],V"  
capital income 資本收益   ^-s'Ad3  
capital outlay 資本支出   Im
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capital stock 股本    !`u  
capital stock certificate 股票   RXM
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carried down 移後   Ueq*R(9>  
carried forward 移下頁   px@:t}  
cash 現金   a(+.rf;  
cash account 現金賬戶   >L\ >Th{o  
cash in bank 存銀行現金   [n[!RddY  
cash on delivery 交貨收款   :8}
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cash on hand 庫存現金   6Un61s  
cash payment 現金支付   &P+7U
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cash purchase 現購   mSn>  
cash sale 現沽   nUAoPE  
cashier 出?#123;員   X8F@U ^@  
cashiers check 本票   `MMh"# xN  
certificate of deposit 存款單折   dQ4VpR9|;  
certificate of indebtedness 借據   F %OA  
certified check 保付支票   *z2G(Uac  
certified public accountant 會計師   *O>O
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charges 費用   pEc|h*p8  
charge for remittances 匯水手續費   0JQ0lzk1  
charter 營業執照  
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chartered accountant 會計師   +-~:E_G  
chattles 動產   A!([k}@=j  
check 支票   hJqLH?Ri  
che stub 支票存根   GpjyF_L  
closed account 己結清賬戶   'A0.(a5  
closing 結算   }gk37_}X\I  
closing entries 結賬紀錄    xc%\%8C}  
closing stock 期末存貨   RC_w 1:h  
closing the book 結賬   111s%  
columnar journal 多欄日記賬   ^4Nk13  
combination 聯合   Y{6v W-z_<  
commission 佣金   sSisO?F!Z  
commodity 商品   `>M-J-J  
common stock 普通股   _j$"fg  
company 公司   SZO$#  
compensation 賠償   |}~2=r z  
compound interest 複利   V
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consignee 承銷人   "}_b,5lkGK  
consignment 寄銷   }T@^wY_Ow  
consignor 寄銷人    oCE=!75  
consolidated balance sheet 合併資產負債表   l(-We.:(  
consolidated profit and loss account 合併損益表   # ) e
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consolidation 合併   .A;e`cKb  
construction cost 營建成本   VO
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construction revenue 營建收入   =x9SvIm/tH  
contract 合同   Gp0H[-oF  
control account 統制賬戶    ~H[  
copyright 版權   mWOW39K u  
corporation 公司   "7v/-   
cost 成本   9FB[`}  
cost accounting 成本會計   6jv_j[[  
cost of labour 勞工成本   Lu.D,oP  
cost of production 生產成本   0GUm~zi1  
cost of manufacture 製造成本   \#LkzN8  
cost of sales 銷貨成本   J~=bW\^I  
cost price 成本價格   R+'$V$g\X  
credit 貸方   k[TVu5R  
credit note 收款通知單   3\x
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creditor 債權人   cE{hy7cH  
crossed check 橫線支票   Y ^s_v_s  
current account 往來活期賬戶   P}So>P~2  
current asset 流動資產   zV)(i<Q  
current liability 流動負債   3AKT>Wy =  
current profit and loss 本期損益   Yt]tRqrh;T  
debit 借方   3V)ef$Y0  
debt 債務   XJx$HM&0M  
debtor 債務人   XRZj+muTZ  
deed 契據   P
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deferred assets 遞延資產   $]V,H"  
deferred liabilities 遞延負債   qOA+ao  
delivery 交貨   YX A|1  
delivery expense 送貨費   4*k>M+o/C4  
delivery order 出貨單   O$Wi=5  
demand draft 即期匯票   s)Gnj;  
demand note 即期票據   ]} D^?g^  
demurrage charge 延期費   )-98pp7~BB  
deposit 存款   G.2\Sw  
deposit slip 存款單    HaJs)j  
depreciation 折舊   [}xVz"8V  
direct cost 直接成本   d:Y!!LV-@L  
direct labour 直接人工   a`c#- je  
director 董事   BZS%p  
discount 折扣   ?vmu,y  
discount on purchase 進貨折扣   ]><K8N3Z  
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