[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。   N)$yBzN   
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acceptance 承兌   R<1[hH9"o  
account 賬戶   Lmyw[s\U  
accountant 會計員   C6,W7M[c  
accounting 會計   T<ekDhlr  
accounting system 會計制度   +'?axv 6e  
accounts payable 應付賬款   N~M-|^L  
accounts receivable 應收賬款   $qhVow5~  
accumulated profits 累積利益   MbC&u:@ "v  
adjusting entry ?#123;整記錄   L pSd/_^ b  
adjustment ?#123;整   j'FBt8P'  
administration expense 管理費用   ekuRGG  
advances 預付   -ID!kZx  
advertising expense 廣告費   3)qtz_,H/g  
agency 代理   ,vUMy&AV  
agent 代理人   %g%#=a;]q  
agreement 契約   ehls:)F  
allotments 分配數   1)=sbFtS  
allowance 津貼   `]g}M,  
amalgamation 合併   Hk;) l3oB  
amortization 攤銷   JxLD}$I  
amortized cost 應攤成本   .;9I:YB$  
annuities 年金   WqRg/  
applied cost 已分配成本   q P>Gre  
applied expense 已分配費用   1:lhZFZ  
applied manufacturing expense 己分配製造費用   >=Un=Q%  
apportioned charge 攤派費用   }))JzrqAe  
appreciation 漲價   LP:C9Ol\  
article of association 公司章程   {\f`s^;8{  
assessment 課稅   DvvjIYB~  
assets 資產   q9c:,k  
attorney fee 律師費   |JH1?n  
audit 審計   ws$!-t4<(  
auditor 審計員   Flzl,3rW4  
average 平均數   w`Js"_\  
average cost 平均成本   DcQsdeuQ  
bad debt 壞賬   /S+gh;2OC  
balance 餘額   O hcPlr  
balance sheet 資產負債表   `l95I7  
bank account 銀行賬戶   efF>kcIC  
bank balance 銀行結存   ByPzA\;e  
bank charge 銀行手續費   ryp@<}A]!d  
bank deposit 銀行存款   E`SFr  
bank discount 銀行貼現   j*jO809%^  
bank draft 銀行匯票   p
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bank loan 銀行借款   YkLEK|d  
bank overdraft 銀行透支   htGk:  
bankers acceptance 銀行承兌   CCZ]`*wJ  
bankruptcy 破產   ZKa.MBde  
bearer 持票人   D0=H&Z[  
beneficiary 受益人   n AJ<@a  
bequest 遺產   3M{/9rR[  
bill 票據   k;pTOj  
bill of exchange 匯票   29E9ZjSK  
bill of lading 提單   OQON~&~  
bills discounted 貼現票據   v='h  
bills payable 應付票據   |PED8K:rU  
bills receivable 應收票據   RHGs (d7-  
board of directors 董事會   %vO b"K$X  
bonds 債券   2*K _RMr~  
bonus 紅利   EV 8}C=  
book value 賬面價值    qE`  
bookkeeper 簿記員   )Aky:kM$  
bookkeeping 簿記   \{G1d"n  
branch office general ledger 支店往來賬戶   $z~sN  
broker 經紀人   "7pd(p *C  
brought down 接前   'i|z>si[*  
brought forward 接上頁   Py[
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budget 預算   it~>)_7*P  
by-product 副產品   6 ztM(2[  
by-product sales 副產品銷售   tF<|Eja*  
capital 股本   b_]14 v  
capital income 資本收益   xhIC["z5  
capital outlay 資本支出   -$4#eG%3  
capital stock 股本   do9@6[{Sv  
capital stock certificate 股票   W|@/<K$V  
carried down 移後   b:nHcxDU<  
carried forward 移下頁   37@_
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cash 現金   qmcLG*^,  
cash account 現金賬戶   ]kuMzTH  
cash in bank 存銀行現金   F~dq7AS  
cash on delivery 交貨收款   mzz77i  
cash on hand 庫存現金   KF|<A@V  
cash payment 現金支付   c"3 a
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cash purchase 現購   H|H!VPof]  
cash sale 現沽   k4+
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cashier 出?#123;員   6Uk[_)1  
cashiers check 本票   UJ_E&7,L  
certificate of deposit 存款單折   vb-L "S?kC  
certificate of indebtedness 借據   E+AE V`-  
certified check 保付支票   zhI} p.  
certified public accountant 會計師   )IG
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charges 費用   42?X)n>  
charge for remittances 匯水手續費   2 fX-J  
charter 營業執照   88 *K  
chartered accountant 會計師   =!'gV:M  
chattles 動產   2bS)|#v<_t  
check 支票   \w !G  
che stub 支票存根   fMn7E8.  
closed account 己結清賬戶   *
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closing 結算   EAcJ>  
closing entries 結賬紀錄   *K6 V$_{S  
closing stock 期末存貨   zlmb_akJ  
closing the book 結賬   N?H;fK4v  
columnar journal 多欄日記賬   h5G>FPM-=  
combination 聯合   0sq1SHI{  
commission 佣金   iq '3.-xYr  
commodity 商品   ~l%Dcp  
common stock 普通股   &>Q_  
company 公司   N0h"EV[  
compensation 賠償   Z<Rz}8s  
compound interest 複利   lM C4j  
consignee 承銷人   twqjaFA>  
consignment 寄銷   +d6/*}ht  
consignor 寄銷人   AA9OElCa  
consolidated balance sheet 合併資產負債表   `Y-uNJ'.N  
consolidated profit and loss account 合併損益表   $WvI%r  
consolidation 合併   }> k9]Y  
construction cost 營建成本   0s:MEX6w|  
construction revenue 營建收入   '2a}1?  
contract 合同   HHD4#XcU  
control account 統制賬戶   W?!(/`J]  
copyright 版權   |<\LB  
corporation 公司   
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cost 成本   qtTys gv  
cost accounting 成本會計   |QJ!5nb  
cost of labour 勞工成本   Y'-BKZv!  
cost of production 生產成本   ehI*cf({  
cost of manufacture 製造成本   -<a
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cost of sales 銷貨成本   o|Obl@CSBD  
cost price 成本價格   2"C'Au  
credit 貸方   M ]W'>g)G  
credit note 收款通知單   0ANqEQX  
creditor 債權人   q
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crossed check 橫線支票   )+Wx!c,mb  
current account 往來活期賬戶   g.X?wyg5  
current asset 流動資產   LpJ\OI*v  
current liability 流動負債   D Y($  
current profit and loss 本期損益   L4'@f  
debit 借方   V< 0gD?Kx  
debt 債務   T{bM/?g
 
debtor 債務人   9j:t}H V  
deed 契據   ErJ i  
deferred assets 遞延資產   _wKFT>  
deferred liabilities 遞延負債   0]{h,W3]@[  
delivery 交貨   7
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delivery expense 送貨費   M~;mamTP  
delivery order 出貨單   zWgNDYT~  
demand draft 即期匯票   ~" B0P>7  
demand note 即期票據   1b E$x^P  
demurrage charge 延期費   w"bQxS~$y  
deposit 存款   q ih7  
deposit slip 存款單   KP[ax2!x  
depreciation 折舊   ~qLbyzHaB  
direct cost 直接成本   Ttb@98  
direct labour 直接人工   :
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director 董事   CTbdY,=B  
discount 折扣   j /{F#auI  
discount on purchase 進貨折扣   RS#)uC5/%  
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