[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。   h]zok}$  
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acceptance 承兌   cfmwz~S6i  
account 賬戶   33`bKKO}  
accountant 會計員   2e6P?pX~2  
accounting 會計   6>?qBWW  
accounting system 會計制度   ^;II@n i  
accounts payable 應付賬款   v9T3=  
accounts receivable 應收賬款   8;M,l2pmR{  
accumulated profits 累積利益   cg )(L;  
adjusting entry ?#123;整記錄   Eu|/pH=:  
adjustment ?#123;整   '[r:pwE  
administration expense 管理費用   jS,Pu%fR  
advances 預付   CXUF=IE  
advertising expense 廣告費   W *0!Z:?  
agency 代理   uVYn,DB`  
agent 代理人   Iq|h1ie m+  
agreement 契約   l(Y32]Z  
allotments 分配數   [,bJKz)a  
allowance 津貼   o.$48h (  
amalgamation 合併   \m
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amortization 攤銷   4#t'1tzu#  
amortized cost 應攤成本  
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annuities 年金   Eq@sU?j  
applied cost 已分配成本   hGFi|9/-u  
applied expense 已分配費用   P]"@3Z&w  
applied manufacturing expense 己分配製造費用   :] Wn26z)  
apportioned charge 攤派費用   LBio$67F  
appreciation 漲價   2?(/$F9X,  
article of association 公司章程   l|842N@1  
assessment 課稅   cz
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assets 資產   }[%F  
attorney fee 律師費   xK8m\=#  
audit 審計   Qfeu3AT  
auditor 審計員   fq1w <e  
average 平均數   ?23J(;)s  
average cost 平均成本   yS)k"XNb  
bad debt 壞賬   yO-2.2h  
balance 餘額   VK4UhN2  
balance sheet 資產負債表   0MT?}D&TL  
bank account 銀行賬戶   =ZH
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bank balance 銀行結存   t<`wK8)  
bank charge 銀行手續費   lC*xyOK   
bank deposit 銀行存款   +;H=_~b  
bank discount 銀行貼現   -/3h&g  
bank draft 銀行匯票   #WA7 }tHb  
bank loan 銀行借款   @MQfeM-@  
bank overdraft 銀行透支   2w8YtM3+"z  
bankers acceptance 銀行承兌   ;8VZsh  
bankruptcy 破產   oCwep^P(v  
bearer 持票人   uP7|#>1%  
beneficiary 受益人   r:x
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bequest 遺產   )YC H>Za  
bill 票據   H/f}tw  
bill of exchange 匯票   AU*]D@H   
bill of lading 提單   Z$0mKw  
bills discounted 貼現票據   WKr4S<B8mr  
bills payable 應付票據   Fpt tH?^  
bills receivable 應收票據   7ey|~u2  
board of directors 董事會   "% i1zQo&  
bonds 債券   )p!") :'fv  
bonus 紅利   ;J?fK69%  
book value 賬面價值   +vFqHfmP  
bookkeeper 簿記員   zv1,DnkqF  
bookkeeping 簿記   vr>J$ (F  
branch office general ledger 支店往來賬戶   *~`oA~-Q  
broker 經紀人   C#&b`  
brought down 接前   bz&9]%S<  
brought forward 接上頁   Ty 6XU!  
budget 預算   I%?M9y.u6  
by-product 副產品   a$"Z\F:x  
by-product sales 副產品銷售   Nf~B 1vkp  
capital 股本   TR?jT U  
capital income 資本收益   Z,3CMWHg  
capital outlay 資本支出   TDtHRhq7  
capital stock 股本   ;r;>4+zn\  
capital stock certificate 股票   LQ$dT#z2A  
carried down 移後   c1]\.s  
carried forward 移下頁   a(U/70j  
cash 現金   =c[mch%
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cash account 現金賬戶   lr,i
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cash in bank 存銀行現金   5o|u!#6  
cash on delivery 交貨收款   v|kL7t)}  
cash on hand 庫存現金   BD ,3JDqT  
cash payment 現金支付   _i"[m(ABj1  
cash purchase 現購   zpcm`z  
cash sale 現沽   [s!cc:JR
 
cashier 出?#123;員   $L"-JNS  
cashiers check 本票   {XS2<!D  
certificate of deposit 存款單折   atFu KYI  
certificate of indebtedness 借據   "%t !+E>nr  
certified check 保付支票   J0Y-e39 `  
certified public accountant 會計師   a'@?c_y;$  
charges 費用   7"_gX  
charge for remittances 匯水手續費   l5k]voG  
charter 營業執照   \?\q0o<V$  
chartered accountant 會計師   LD5E  
chattles 動產   6~+?DIc  
check 支票   )3_g&&  
che stub 支票存根   h9{'w  
closed account 己結清賬戶   In4T`c?kQ  
closing 結算   pQxi0/dp  
closing entries 結賬紀錄   7W#9
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closing stock 期末存貨   @l2AL9z$m>  
closing the book 結賬   T\HP5&  
columnar journal 多欄日記賬   Xp3cYS*u  
combination 聯合   yIThzyS  
commission 佣金   Eh;~y*k\  
commodity 商品   YI?y _S  
common stock 普通股   ?9H.JR2s%  
company 公司   4fzM%ku  
compensation 賠償   DU4Prjb'  
compound interest 複利   (3G]
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consignee 承銷人   -1u N Z{0  
consignment 寄銷   Y-,1&$&
 
consignor 寄銷人   :!EOg4% i  
consolidated balance sheet 合併資產負債表   \+w -{"u$  
consolidated profit and loss account 合併損益表   7" cgj#  
consolidation 合併   >&9Iy"  
construction cost 營建成本   v4<x 4  
construction revenue 營建收入   ~# ~Kxh  
contract 合同   Ih95&HsdC  
control account 統制賬戶   93y.u<,2;  
copyright 版權   iyhB;s5Rgw  
corporation 公司   Om2 )$(  
cost 成本   }%rz"kB  
cost accounting 成本會計   F;&'C$%  
cost of labour 勞工成本   gasl%&  
cost of production 生產成本   {Z|.-~W  
cost of manufacture 製造成本   dDk<J;~jGJ  
cost of sales 銷貨成本   !'C^qrh  
cost price 成本價格   yHoj:f$$
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credit 貸方   7<?v!vQ}-  
credit note 收款通知單   `ml;#n,*  
creditor 債權人   r,
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crossed check 橫線支票   [XQoag;!  
current account 往來活期賬戶   m5LP~Gb  
current asset 流動資產   A! 1>  
current liability 流動負債   Hp":r%)  
current profit and loss 本期損益   !NYc!gYD  
debit 借方   : C;=<$  
debt 債務   Kc\0-3 Z  
debtor 債務人   XH2g:$  
deed 契據   >[Q(!Ai  
deferred assets 遞延資產   .|{*.YE  
deferred liabilities 遞延負債   I#f<YbzD  
delivery 交貨   Wm.SLr,o0  
delivery expense 送貨費   =RUKN38  
delivery order 出貨單   .x1EdfHed/  
demand draft 即期匯票   v1zJr6ra9  
demand note 即期票據   c66Iy"  
demurrage charge 延期費   /^0Hi4+\  
deposit 存款   te'<xfG  
deposit slip 存款單   '89D62\89  
depreciation 折舊   82Vxk  
direct cost 直接成本   Ybx4 Up@  
direct labour 直接人工   Md_\9G .e  
director 董事   diqG8KaK  
discount 折扣   A0WQZt!FEN  
discount on purchase 進貨折扣   h_d!G+-]  
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