[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。   #fM'>$N  
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acceptance 承兌   [/ZO q  
account 賬戶   x)VJFuqy  
accountant 會計員   wQLSf{2  
accounting 會計   i mM_H;-X  
accounting system 會計制度   !&\INl-Z  
accounts payable 應付賬款   i6N',&jFU  
accounts receivable 應收賬款   {>;R?TG]$  
accumulated profits 累積利益   QSj]Z A  
adjusting entry ?#123;整記錄   2"~8Z(0  
adjustment ?#123;整   et+0FF ,  
administration expense 管理費用   {XHh8_^&  
advances 預付   O H7FkR  
advertising expense 廣告費   g `4<9RMun  
agency 代理   B-ESFATc  
agent 代理人   xLn%hxm?,  
agreement 契約   (iGTACoF  
allotments 分配數   L=h'Qgk%  
allowance 津貼   ET >](l9  
amalgamation 合併   =Runf +}  
amortization 攤銷   PRT +mT  
amortized cost 應攤成本   0(btA~'*  
annuities 年金   jqkqZF  
applied cost 已分配成本   'm9` 12H  
applied expense 已分配費用   L8n|m!MOD  
applied manufacturing expense 己分配製造費用   nF/OPd  
apportioned charge 攤派費用   )CyS#j#=  
appreciation 漲價   r%N)bNk~  
article of association 公司章程   FgI3   
assessment 課稅   bjS {(  
assets 資產   3N:D6
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attorney fee 律師費   iR0y"Cii  
audit 審計   A(N4N  
auditor 審計員   (9h`3#  
average 平均數   )_NO4`ejs/  
average cost 平均成本   *owU)  
bad debt 壞賬   yppo6HGD  
balance 餘額   k+4#!.HX^  
balance sheet 資產負債表   u2[w#  
bank account 銀行賬戶   U%<Inb}ad  
bank balance 銀行結存   iyog`s c  
bank charge 銀行手續費   Xry47a )  
bank deposit 銀行存款   3BLq
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bank discount 銀行貼現   *9i{,I@  
bank draft 銀行匯票   t0I{ q0  
bank loan 銀行借款   L
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bank overdraft 銀行透支   v.ui
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bankers acceptance 銀行承兌   IIqUZJ  
bankruptcy 破產   jA/w|\d!  
bearer 持票人   ZAf7Tz\U  
beneficiary 受益人   6`-jPR  
bequest 遺產   8x{'@WCG%  
bill 票據   MJrR[h]  
bill of exchange 匯票   ;S*}WqP,  
bill of lading 提單   , v&(YOd  
bills discounted 貼現票據   bs'n+:X`  
bills payable 應付票據   {}Za_(Y,]  
bills receivable 應收票據   8KNZ](Dj  
board of directors 董事會   4H<lm*!^  
bonds 債券   v9->nVc-  
bonus 紅利   FsryEHz  
book value 賬面價值   qyNyBr?  
bookkeeper 簿記員   \^%}M!tan  
bookkeeping 簿記   YrKWA  
branch office general ledger 支店往來賬戶   eR"<33{  
broker 經紀人   V2G6Kw9gt  
brought down 接前   4a]P7fx-  
brought forward 接上頁   40<mrVl  
budget 預算   1'\/,Es  
by-product 副產品   >dG[G>  
by-product sales 副產品銷售   })?GzblI&  
capital 股本   &8 x-o,  
capital income 資本收益   k@:%:Sj 2  
capital outlay 資本支出   #C3.Jef  
capital stock 股本   09Cez\0  
capital stock certificate 股票   O1mKe%'|  
carried down 移後   XSlGE9]AG  
carried forward 移下頁   3%ZOKb"D*  
cash 現金   ZQ0F$J)2~  
cash account 現金賬戶   DDH:)=;z  
cash in bank 存銀行現金   #lW`{i  
cash on delivery 交貨收款   "FKOaQ%IH  
cash on hand 庫存現金   I.k *GW  
cash payment 現金支付   E\,
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cash purchase 現購   :4%k9BGAj"  
cash sale 現沽   Ez=Olbk  
cashier 出?#123;員   UZsH9 o  
cashiers check 本票   E+w<R
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certificate of deposit 存款單折   Y.r+wc]  
certificate of indebtedness 借據   uU25iDn  
certified check 保付支票   e@OX_t_  
certified public accountant 會計師   iW /}#  
charges 費用   5o8EC" 0  
charge for remittances 匯水手續費   ,nB5/Lx  
charter 營業執照   N
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chartered accountant 會計師   igR";OQk  
chattles 動產   w)Qp?k d  
check 支票   7x4PaX(  
che stub 支票存根   qm o9G  
closed account 己結清賬戶   ~`:L?Jkb6H  
closing 結算   NPe%F+X  
closing entries 結賬紀錄   ~La>?:g <+  
closing stock 期末存貨   "!%l/_p?  
closing the book 結賬   ]`+HO
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columnar journal 多欄日記賬   p"ZG%Ow5Q]  
combination 聯合   .xWC{}7[  
commission 佣金   vOpKNp  
commodity 商品   )/?$3h;  
common stock 普通股   pD#rnp>WWt  
company 公司   Ak"m 85B  
compensation 賠償   nK%LRcAs  
compound interest 複利   < ?4V  
consignee 承銷人   3x'|]Ns  
consignment 寄銷   wx0j(:B]  
consignor 寄銷人   7Da`   
consolidated balance sheet 合併資產負債表   u($!z^h  
consolidated profit and loss account 合併損益表   <3C*Z"aQ>|  
consolidation 合併   4u5-7[TZ  
construction cost 營建成本   *6DB0X_-}  
construction revenue 營建收入   >e[i5  
contract 合同   wov\kV  
control account 統制賬戶   .+A+|yR  
copyright 版權   l&Q`wR5e
 
corporation 公司   Q|?L*Pq2I  
cost 成本   \Et3|Iv  
cost accounting 成本會計   o!ebs0  
cost of labour 勞工成本   >_"an~Ss  
cost of production 生產成本   xRLT=.ir  
cost of manufacture 製造成本   6.nCV0xA  
cost of sales 銷貨成本   X=fYWj[H,  
cost price 成本價格   Ks`J([(W&  
credit 貸方   S2G
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credit note 收款通知單   ~<F8ug#  
creditor 債權人   y''z5['  
crossed check 橫線支票   *]/zc1Q4M  
current account 往來活期賬戶   54R#W:t  
current asset 流動資產   Xg!{K3OS  
current liability 流動負債   T&u5ki4NE  
current profit and loss 本期損益   Lh
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debit 借方   LR.<&m%~.  
debt 債務   8(&[Rs?K  
debtor 債務人   \B,@`dw  
deed 契據   {dMsz   
deferred assets 遞延資產   ~^fZx5  
deferred liabilities 遞延負債   YvyNHW&  
delivery 交貨    ;LSANr&  
delivery expense 送貨費   UJ7*j%XQz_  
delivery order 出貨單   Y;^l%ePuW  
demand draft 即期匯票   Mc_YPR:
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demand note 即期票據   hVAn>_(  
demurrage charge 延期費   !1H# 6  
deposit 存款   hxd`OG<gF  
deposit slip 存款單   ( !fKNia@S  
depreciation 折舊   peuZ&yK+"  
direct cost 直接成本   7XLtN "$$  
direct labour 直接人工   J({Xg?  
director 董事   " h~Z u  
discount 折扣   ']z{{UNUN  
discount on purchase 進貨折扣   jrr*!^4|  
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