[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。   MN
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acceptance 承兌   UucI>E3?P{  
account 賬戶   ^?VQ$o2  
accountant 會計員   7Bp7d/R-  
accounting 會計  
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accounting system 會計制度   AEyvljv  
accounts payable 應付賬款   LORcf1X/  
accounts receivable 應收賬款   l*1|B3#m!  
accumulated profits 累積利益   3PNdc}h&#  
adjusting entry ?#123;整記錄   ODxZO3  
adjustment ?#123;整   |sZqqgZ-  
administration expense 管理費用   Q1,sjLO-a  
advances 預付   7Z< ~{eD,  
advertising expense 廣告費   R/hIXO  
agency 代理   .G O0xn
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agent 代理人   dht0PZdx?  
agreement 契約   WoEK #,I;  
allotments 分配數   : >1nkm&Eg  
allowance 津貼   SGAzeymw  
amalgamation 合併   DzAZv/h76  
amortization 攤銷   ?_NKyiu95  
amortized cost 應攤成本   Xqf,_I=V  
annuities 年金   .Kb3VNgwvm  
applied cost 已分配成本   UT<e/  
applied expense 已分配費用    R=z])  
applied manufacturing expense 己分配製造費用   VzP az\e  
apportioned charge 攤派費用   sey,J5?  
appreciation 漲價   |?!i},Ki;  
article of association 公司章程   KNVu[P)rv  
assessment 課稅   nuce(R  
assets 資產   Qm%PpQ^Lz3  
attorney fee 律師費   !zA@{gvEc  
audit 審計   _?tpO61g>  
auditor 審計員   uR
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average 平均數   OIcXelS:@k  
average cost 平均成本   Pxlc RF  
bad debt 壞賬   ;k<dp7^  
balance 餘額   1R2IlUlzFr  
balance sheet 資產負債表   m y?Ly(#  
bank account 銀行賬戶   I!sT=w8V  
bank balance 銀行結存   uz8LF47@:-  
bank charge 銀行手續費   40t xZFQ0  
bank deposit 銀行存款   ){;XI2
 
bank discount 銀行貼現   P%3pM*.  
bank draft 銀行匯票   9wvlR6z;u  
bank loan 銀行借款   f"ezmZI  
bank overdraft 銀行透支   ]S6Gz/4aV+  
bankers acceptance 銀行承兌   '2(m
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bankruptcy 破產   /LD3Bb)O  
bearer 持票人   G KBoSSnV&  
beneficiary 受益人   FdU]!GO-X  
bequest 遺產   4>KF`?%4  
bill 票據   Zy}tZRG  
bill of exchange 匯票   ~YYnn7)  
bill of lading 提單   GJ ^c^`  
bills discounted 貼現票據  
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bills payable 應付票據   ^""edCs  
bills receivable 應收票據   Tq 1\  
board of directors 董事會   s3>a  
bonds 債券  
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bonus 紅利   I3t5S;_8  
book value 賬面價值   Tgdy;?  
bookkeeper 簿記員   aO'#!k*R  
bookkeeping 簿記   $dL..QH^K  
branch office general ledger 支店往來賬戶   z(|^fi(  
broker 經紀人   xcB\Y:   
brought down 接前   4#$#x=:  
brought forward 接上頁   2\xw2VQ@P  
budget 預算   28MMH Q  
by-product 副產品   /_C2O"h  
by-product sales 副產品銷售   \x<8   
capital 股本   ^6s im2  
capital income 資本收益   B8@mL-Z-;  
capital outlay 資本支出   . ~]|gg~  
capital stock 股本   Ca2r<|uA  
capital stock certificate 股票   IKD{3cVL  
carried down 移後   @Cj!MZ=T  
carried forward 移下頁   +,Eam6g{  
cash 現金   v3-/ [-XB:  
cash account 現金賬戶   Blpk n1  
cash in bank 存銀行現金   QYH-"-)  
cash on delivery 交貨收款   f}:C~L!  
cash on hand 庫存現金   yaUtDC.|  
cash payment 現金支付   !=[Y yh  
cash purchase 現購   `^M ]|7  
cash sale 現沽   U&^q#['  
cashier 出?#123;員   &jqaW2  
cashiers check 本票   T+Oqd\05.+  
certificate of deposit 存款單折   t~Q9}+  
certificate of indebtedness 借據   OH`a3E{e  
certified check 保付支票   eaw!5]huu  
certified public accountant 會計師   UK=ELvt]  
charges 費用   NRRJlY S  
charge for remittances 匯水手續費   cx\"r  
charter 營業執照   h@,ja  
chartered accountant 會計師   ^z?b6kTC  
chattles 動產   e(c\U}&  
check 支票   ~A0 ]vcP  
che stub 支票存根   VPMu)1={:p  
closed account 己結清賬戶   g4?2'G5m?  
closing 結算   A7p4M?09  
closing entries 結賬紀錄   N`8K1{>BH  
closing stock 期末存貨   Al$z.i?R  
closing the book 結賬   h<.5:a  
columnar journal 多欄日記賬   "[)G{VzT  
combination 聯合   T4eJ:u*;  
commission 佣金   'xW= qboOp  
commodity 商品   BA;r%?MRL  
common stock 普通股   _"8n&=+  
company 公司   8_Oeui(i  
compensation 賠償   O NabL.CV  
compound interest 複利   T;w:^XW  
consignee 承銷人   |$Yk)z3  
consignment 寄銷   eg[EFI.h  
consignor 寄銷人    s*uA3}j  
consolidated balance sheet 合併資產負債表   |#Gxqq'  
consolidated profit and loss account 合併損益表   @6 he
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consolidation 合併   V?mP
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construction cost 營建成本   9b. kso9.  
construction revenue 營建收入   ghQ B  
contract 合同   s:T%,xS  
control account 統制賬戶   _>gz&  
copyright 版權    3.&BhLT  
corporation 公司   x9lA';})  
cost 成本   8ro`lX*F@2  
cost accounting 成本會計   j<A OC?  
cost of labour 勞工成本   4n,&,R r#  
cost of production 生產成本   DV5hTw0  
cost of manufacture 製造成本   8hGyh#  
cost of sales 銷貨成本   bZowc {!\  
cost price 成本價格   yF)o_OA[uR  
credit 貸方   n Kkpp-  
credit note 收款通知單   Ev fvU:z  
creditor 債權人   T3w%y`K  
crossed check 橫線支票   K+3-XhG  
current account 往來活期賬戶   WK%cbFq(  
current asset 流動資產   x'|ty[87  
current liability 流動負債   [LVXXjkFI  
current profit and loss 本期損益   $QJ3~mG2  
debit 借方   %i9S"  
debt 債務   5`h 6oFxGp  
debtor 債務人   pqG>|#RG  
deed 契據   OUv)`K  
deferred assets 遞延資產   AR|4^  
deferred liabilities 遞延負債   G(E1c"?  
delivery 交貨   **q8vhJM  
delivery expense 送貨費   is;g`m  
delivery order 出貨單   "Q:Gd6?h;  
demand draft 即期匯票   Q{/z>-X\x  
demand note 即期票據   E,i^rAm  
demurrage charge 延期費   (-C)A-Uo&  
deposit 存款   HUKrp*Hv  
deposit slip 存款單   .6y+van  
depreciation 折舊   P1F-Wy1  
direct cost 直接成本   GQ(Y#HSq  
direct labour 直接人工   l*ltS(?  
director 董事   1_Yx]%g<  
discount 折扣   v
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discount on purchase 進貨折扣   eMGJx"a  
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