[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。   tznT*EQr  
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acceptance 承兌   6dh PqL  
account 賬戶   5V0=-K  
accountant 會計員   shB(kb{{  
accounting 會計   c/u;v69r  
accounting system 會計制度   [Zf<r1m  
accounts payable 應付賬款   v|xlI4  
accounts receivable 應收賬款   j.K yPWO  
accumulated profits 累積利益   +J} 41  
adjusting entry ?#123;整記錄   8"@<s?0\"  
adjustment ?#123;整   IO4 IaeM  
administration expense 管理費用   <}=
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advances 預付   ?cJ$=  
advertising expense 廣告費   T]xGE   
agency 代理   Z7v~;JzC#  
agent 代理人   2:a
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agreement 契約   7]Egu D4  
allotments 分配數   {:Q2Itsy  
allowance 津貼   @l8?\^ N  
amalgamation 合併   I6\3wU~).  
amortization 攤銷   ]kPco4  
amortized cost 應攤成本   ;u%hwlo  
annuities 年金   B@4#y9`5  
applied cost 已分配成本   d7&PbITN  
applied expense 已分配費用   AYi$LsLhO  
applied manufacturing expense 己分配製造費用   }fA3{Ro  
apportioned charge 攤派費用   >@X=E3  
appreciation 漲價   La!PGZ{  
article of association 公司章程   &+ IXDU  
assessment 課稅   ~^eAS;  
assets 資產   P/_XDP./U  
attorney fee 律師費   ru &RL HFV  
audit 審計   \@xnC$dd/  
auditor 審計員   g^idS:GtX5  
average 平均數   \S9
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average cost 平均成本   xU&rUk/L  
bad debt 壞賬   _eF*8 /z  
balance 餘額   'D4NPG`z  
balance sheet 資產負債表   }XUHP%  
bank account 銀行賬戶    u32<=Q[  
bank balance 銀行結存   L=$P  
bank charge 銀行手續費   %tMfOW  
bank deposit 銀行存款   %guot~S|  
bank discount 銀行貼現   0C7"*H0R  
bank draft 銀行匯票   g/E;Oc
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bank loan 銀行借款   o^ 4+eE  
bank overdraft 銀行透支   9we=aX5  
bankers acceptance 銀行承兌   [kXe)dMX8  
bankruptcy 破產   BK +JHT  
bearer 持票人   aZ'p:9e  
beneficiary 受益人   qHj4`&  
bequest 遺產   F,
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bill 票據   L]VK9qB  
bill of exchange 匯票   4 (yHD  
bill of lading 提單   o]nQo?!  
bills discounted 貼現票據   * n[6H  
bills payable 應付票據   4e:hKv,+4  
bills receivable 應收票據   y`N1I  
board of directors 董事會   8_uDxd  
bonds 債券   #y
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bonus 紅利   B<)(7GTv7"  
book value 賬面價值   q"Xls(  
bookkeeper 簿記員   #<JrSl62(K  
bookkeeping 簿記   !>+ 0 /  
branch office general ledger 支店往來賬戶   \KEL.}B9E  
broker 經紀人   ^'h~#7s  
brought down 接前   )KNFS,5  
brought forward 接上頁   $&4Zw6"=  
budget 預算   Y,a.9AWw)  
by-product 副產品   >!$4nxq2>  
by-product sales 副產品銷售   +,%x&L&I  
capital 股本   ."lY>(HJ  
capital income 資本收益   D Lu]d $G  
capital outlay 資本支出   y0Tb/&xN  
capital stock 股本  
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capital stock certificate 股票   [;2v[&
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carried down 移後   ;9^B# aTM  
carried forward 移下頁   h$k(|/+  
cash 現金   1?*vqdt  
cash account 現金賬戶   JvG t=v  
cash in bank 存銀行現金   n_!& Wr^CX  
cash on delivery 交貨收款   U3Q'ZT  
cash on hand 庫存現金   iCHZ{< k  
cash payment 現金支付   WgjaMmht  
cash purchase 現購   mdk:
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cash sale 現沽   Ro1l:P)C`  
cashier 出?#123;員   2q#$?qs_b  
cashiers check 本票   0t9G
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certificate of deposit 存款單折   uIR_p\)  
certificate of indebtedness 借據   ]6nF>C-C  
certified check 保付支票   bXJE 2N  
certified public accountant 會計師   A
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charges 費用   w#o<qrpHf  
charge for remittances 匯水手續費   Jn&(v
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charter 營業執照   hIdGQKr>V  
chartered accountant 會計師   S`-z$ph}  
chattles 動產   41:Z8YL(  
check 支票   Lt*H|9  
che stub 支票存根   zR/ATm] 9  
closed account 己結清賬戶   ,
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closing 結算   > {:8c-\2}  
closing entries 結賬紀錄   U9@q"v-  
closing stock 期末存貨   3:C *'@  
closing the book 結賬   hP|5q&wX  
columnar journal 多欄日記賬   ;[|x5o/<  
combination 聯合   )~Q$ tM`  
commission 佣金   y_'8m9Qy)  
commodity 商品   fpzTv3D=I  
common stock 普通股   s_]rje8`  
company 公司   s0\X%U("  
compensation 賠償   3U}z?gP[  
compound interest 複利   V9MA)If>  
consignee 承銷人   
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consignment 寄銷   jHFdDw|N`  
consignor 寄銷人   kAAz|dhL-  
consolidated balance sheet 合併資產負債表   B (BWdrG  
consolidated profit and loss account 合併損益表   m1frN#3  
consolidation 合併   kt@+UK."  
construction cost 營建成本   DZ EA*E
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construction revenue 營建收入   !?KY;3L:  
contract 合同   `W-:@?PmQx  
control account 統制賬戶   6h5*b8LxA  
copyright 版權   aC: rrS  
corporation 公司   Fa;CWyt  
cost 成本   f",B;C  
cost accounting 成本會計   tV<Au  
cost of labour 勞工成本   %7{
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cost of production 生產成本   2Aff3]-:Gd  
cost of manufacture 製造成本   Z{e5 OJ  
cost of sales 銷貨成本   Y H?>2u  
cost price 成本價格   d+/d)cu  
credit 貸方   |#S!qnXB  
credit note 收款通知單   C[ [z3tn  
creditor 債權人   ?.4u'Dkn=  
crossed check 橫線支票   9zX\ioT  
current account 往來活期賬戶   ov|s5yH8e  
current asset 流動資產   K%Rx5 
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current liability 流動負債   94n,13  
current profit and loss 本期損益   'vh:(-  
debit 借方   NE/3aU  
debt 債務   YAO.Ccz  
debtor 債務人  
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deed 契據   )EO$JwQ  
deferred assets 遞延資產   z`/v}'d[X  
deferred liabilities 遞延負債   Qz $1_vO  
delivery 交貨   D,J's(wd  
delivery expense 送貨費   d`2VbZC`  
delivery order 出貨單   `B^?Za,xN  
demand draft 即期匯票   :FK(*BUh  
demand note 即期票據   9<xe%V=ki  
demurrage charge 延期費   1tD4I  
deposit 存款   ($ae n  
deposit slip 存款單  
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depreciation 折舊   p[W8XX  
direct cost 直接成本   i8dv|oa  
direct labour 直接人工   Q~`]0R159e  
director 董事   @O4m-Oosi  
discount 折扣   O-G4^V8  
discount on purchase 進貨折扣   >WDb89kC=  
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