[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。   7.bN99{xPM  
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acceptance 承兌   *Dr5O9Y  
account 賬戶   "Mmf6hu  
accountant 會計員   cjUL
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accounting 會計   #G3N(wV3  
accounting system 會計制度   > 8]j   
accounts payable 應付賬款   V:bV ?lt  
accounts receivable 應收賬款   Y@F  
accumulated profits 累積利益   jJwkuh8R  
adjusting entry ?#123;整記錄   }1+%_|Y-E  
adjustment ?#123;整   kpob b  
administration expense 管理費用   &S74mV  
advances 預付   8(X0 :  
advertising expense 廣告費   K^%-NyV  
agency 代理   m(sXk}e;1  
agent 代理人   J7-^F)lu-  
agreement 契約   ^&c$[~W  
allotments 分配數   iz}sM>^  
allowance 津貼   L&Qi@D0P  
amalgamation 合併   "PpjoM ~  
amortization 攤銷   oUW<4l  
amortized cost 應攤成本   INMP"1  
annuities 年金   w\|Ei(  
applied cost 已分配成本   kRIB<@{  
applied expense 已分配費用   UCqs}U8  
applied manufacturing expense 己分配製造費用   M:ai<TZ]  
apportioned charge 攤派費用   x
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appreciation 漲價   h5@j`{  
article of association 公司章程   ACBQ3  
assessment 課稅   't>r sp+#  
assets 資產   :X .,  
attorney fee 律師費   0kCQ0xB[a5  
audit 審計   CdhSp$>  
auditor 審計員   !}&"W,,0  
average 平均數   |LYK c.xo  
average cost 平均成本   <d$A)S};W  
bad debt 壞賬   ,J
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balance 餘額   {^RG% &S  
balance sheet 資產負債表   )@:l^$x  
bank account 銀行賬戶   K^i"9D)A  
bank balance 銀行結存   =v"xmx&4  
bank charge 銀行手續費   #7z|mVzH  
bank deposit 銀行存款   ?=
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bank discount 銀行貼現   ^GXEJU7U  
bank draft 銀行匯票   m7 XjP2  
bank loan 銀行借款   kC^.4n om  
bank overdraft 銀行透支   
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bankers acceptance 銀行承兌   _C+DBA  
bankruptcy 破產   @oH[SWx  
bearer 持票人   kN'Thq/ZE  
beneficiary 受益人   , Fytk34  
bequest 遺產   <]#o*_aFP  
bill 票據   y' tRANxQ  
bill of exchange 匯票   N <pbO#e  
bill of lading 提單   VbxAd 2')  
bills discounted 貼現票據   kHU"AD} .  
bills payable 應付票據   }]h\/,  
bills receivable 應收票據   Lk(S2 $)*  
board of directors 董事會   *)PG-$6X&  
bonds 債券   R+. Nn  
bonus 紅利   ujx-jIhT_  
book value 賬面價值   { R*Y=Ie  
bookkeeper 簿記員   X!0kK8v  
bookkeeping 簿記   44C+h    
branch office general ledger 支店往來賬戶   8gpBz'/,  
broker 經紀人   -^fzsBL.  
brought down 接前   Yk>8g;<  
brought forward 接上頁   ul}'{|4  
budget 預算   =WRO\lgv.  
by-product 副產品   ;6<zjV7}  
by-product sales 副產品銷售   +sn2Lw!^  
capital 股本   <3#<I)#  
capital income 資本收益   Oc-u=K,B  
capital outlay 資本支出   iB{xvyR  
capital stock 股本   i]M"Cu*  
capital stock certificate 股票   tP]q4i
 
carried down 移後   +2O=s<fp  
carried forward 移下頁   LkaG[^tfN  
cash 現金   <$C<Ba?;?  
cash account 現金賬戶   OWV/kz5'H  
cash in bank 存銀行現金   /oDpgOn  
cash on delivery 交貨收款   |4xo4%BQ>  
cash on hand 庫存現金   T 'i~_R6  
cash payment 現金支付   )H+h;U  
cash purchase 現購   %AgA -pBp  
cash sale 現沽   o_:Qk;t  
cashier 出?#123;員   X<K9L7/*  
cashiers check 本票   00,9azs  
certificate of deposit 存款單折   QE6E
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certificate of indebtedness 借據   ,Qo}J@e (  
certified check 保付支票   E(/ sXji!  
certified public accountant 會計師   o>K &D$J;O  
charges 費用   <rMv0y+r  
charge for remittances 匯水手續費   <%rh/r  
charter 營業執照   Gy^FrF  
chartered accountant 會計師   `G0*l|m>  
chattles 動產   4f  jC  
check 支票   q4k`)?k9  
che stub 支票存根   {|p"; uJ  
closed account 己結清賬戶   d"!yD/RD  
closing 結算   ^cb)f_ 90  
closing entries 結賬紀錄   4a 4N C  
closing stock 期末存貨   zg7G^!PU  
closing the book 結賬   AJ
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columnar journal 多欄日記賬   c'~ [!,[b<  
combination 聯合   RK;;b~  
commission 佣金   #jgqkMOd,j  
commodity 商品   E4i@|jE~)  
common stock 普通股   aYBTrOdz  
company 公司   <4sj@C  
compensation 賠償   Z{#"-UG   
compound interest 複利   OT%V{hD  
consignee 承銷人   CnQg*+  
consignment 寄銷   U%n,XOJ  
consignor 寄銷人   cLHF9B5  
consolidated balance sheet 合併資產負債表   ,N0uR@GN  
consolidated profit and loss account 合併損益表   l-MxLcz  
consolidation 合併   /o\U/I  
construction cost 營建成本   &!OGIYC(  
construction revenue 營建收入   bm^X!i5  
contract 合同   >.LgsMRIKi  
control account 統制賬戶   m
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copyright 版權   kI<WvgoL  
corporation 公司   (`F|nG=X  
cost 成本   &h\CS8nT%  
cost accounting 成本會計   h$|3 dz N  
cost of labour 勞工成本   >kZ6f4
 
cost of production 生產成本   v*vn<nPAQ>  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   yz8-&4YRNd  
cost price 成本價格   yT& x`3f"i  
credit 貸方   :TlAL# s&  
credit note 收款通知單   W?=$V>)  
creditor 債權人   @kz!{g]Sn  
crossed check 橫線支票   k*O
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current account 往來活期賬戶   AzxL%,_  
current asset 流動資產   fqN75['n  
current liability 流動負債   KS?mw`Nr  
current profit and loss 本期損益   xl3zy~; M  
debit 借方   RA}U#D:$i  
debt 債務   d&5c_6oW  
debtor 債務人   8,_ -0_^$  
deed 契據   hR!}u}ECd  
deferred assets 遞延資產   #n=A)#'my  
deferred liabilities 遞延負債   5cgo)/3M@}  
delivery 交貨   +8^5C,V  
delivery expense 送貨費   z'_&|-m  
delivery order 出貨單   rAM*\=  
demand draft 即期匯票   ,TEuM|  
demand note 即期票據    C`3V=BB  
demurrage charge 延期費   luibB&p1  
deposit 存款   xv^Sh}\}  
deposit slip 存款單   WN$R[N  
depreciation 折舊   6zv;lx0<D&  
direct cost 直接成本   6$;L]<$W>  
direct labour 直接人工   :fRmUAK%  
director 董事   qw5&Y$((  
discount 折扣   ]GQv4-y  
discount on purchase 進貨折扣   "/Om}*VhD  
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