[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。   8kLHQ0pmu  
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acceptance 承兌   ;w7s>(ITZ  
account 賬戶   &g"`J`  
accountant 會計員   %At. nlss  
accounting 會計   g43(N!@g  
accounting system 會計制度   7NvnCs  
accounts payable 應付賬款   !^'6&NR#K  
accounts receivable 應收賬款   f
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accumulated profits 累積利益   L1#_  
adjusting entry ?#123;整記錄   1 '!D   
adjustment ?#123;整   MTip4L W9  
administration expense 管理費用   @#=yC.s  
advances 預付   $0gGRCCG;  
advertising expense 廣告費   I~GHx5Dk  
agency 代理   2w}l!'u e  
agent 代理人   ,8.$!Zia  
agreement 契約   Jcy+(7lE)  
allotments 分配數   Cg(&WJw(ep  
allowance 津貼   sXm
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amalgamation 合併   4T]A! y{  
amortization 攤銷   ?
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amortized cost 應攤成本   Wo(m:q(Om  
annuities 年金   O!il
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applied cost 已分配成本   D*>#]0X  
applied expense 已分配費用   ;t M  
applied manufacturing expense 己分配製造費用   y=0)vi{]  
apportioned charge 攤派費用   T`bUBrK6g`  
appreciation 漲價   {FX]1:  
article of association 公司章程   Z~w2m6;s  
assessment 課稅   ^T#jBqe  
assets 資產   ,D'm#Fti  
attorney fee 律師費   8|(],NyEJ  
audit 審計   0(>3L:  
auditor 審計員   ({zWyl  
average 平均數   on;>iKta9  
average cost 平均成本   *aJO5&w<T  
bad debt 壞賬   SOZs!9oi  
balance 餘額   $;&l{
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balance sheet 資產負債表   LJ6l3)tpD  
bank account 銀行賬戶   &=f?:UZ%  
bank balance 銀行結存   -u7NBtgUh  
bank charge 銀行手續費   Yw yMCd  
bank deposit 銀行存款   (xE |T f  
bank discount 銀行貼現   B<ncOe  
bank draft 銀行匯票   L?Ys(a"k  
bank loan 銀行借款   mE=Ur  
bank overdraft 銀行透支   Dlpmm2  
bankers acceptance 銀行承兌   =XtQ\$Pax  
bankruptcy 破產   p6aR/gFkqv  
bearer 持票人   w+r).PS}C  
beneficiary 受益人   h$}PQ   
bequest 遺產   F2\&rC4v  
bill 票據   7l ,f  
bill of exchange 匯票   L[Ot$  
bill of lading 提單   {kBsiSvsA;  
bills discounted 貼現票據    +h Ks  
bills payable 應付票據   /M'd$k"0z  
bills receivable 應收票據   E[7E%^:Mg  
board of directors 董事會   4AKr.a0q  
bonds 債券   5F!Qn\{u{  
bonus 紅利   r
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book value 賬面價值   A*vuSQ
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bookkeeper 簿記員   l p(D@FT  
bookkeeping 簿記   xXc>YTK'  
branch office general ledger 支店往來賬戶   rd<43  
broker 經紀人   LuHRB}W  
brought down 接前   ~o/k?l  
brought forward 接上頁   C\joDAD  
budget 預算   *u:,@io7'G  
by-product 副產品   :|$cG~'J  
by-product sales 副產品銷售   `N&*+!O%  
capital 股本   3HBh 3p5  
capital income 資本收益   Te[v+jgLY,  
capital outlay 資本支出   )0/*j]Kf  
capital stock 股本   ,Tu.cg  
capital stock certificate 股票   ;c>"gW8  
carried down 移後   fm@Pa} ,  
carried forward 移下頁   `U b*rOMu  
cash 現金   Ep;i],}  
cash account 現金賬戶   7#d:TXS  
cash in bank 存銀行現金   QeC\(4
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cash on delivery 交貨收款   qH5nw
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cash on hand 庫存現金   ?AD-n6  
cash payment 現金支付   [^?i<z{0C  
cash purchase 現購   6T|Z4f|  
cash sale 現沽   `^,E4Qy  
cashier 出?#123;員   c|JQ0] K  
cashiers check 本票   LT Pr8^  
certificate of deposit 存款單折   Pc=ei  
certificate of indebtedness 借據   :o~'\:/  
certified check 保付支票   Nf<f}`  
certified public accountant 會計師   2$kB^g!:o  
charges 費用   6r`N\ :18  
charge for remittances 匯水手續費   AT+l%%  
charter 營業執照   >Oj$Dn=  
chartered accountant 會計師   9 " t;6  
chattles 動產   >zDQt7+g;
 
check 支票   }<X*:%#b  
che stub 支票存根   [5p3:D  
closed account 己結清賬戶   Xz^k.4 Y{4  
closing 結算  
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closing entries 結賬紀錄   /FE+WA}r  
closing stock 期末存貨   U3z23LgA  
closing the book 結賬   QNINn>2  
columnar journal 多欄日記賬   qR!ZtJ5j  
combination 聯合   z,$uIv
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commission 佣金   C3Q #[  
commodity 商品   Uz_p-J0  
common stock 普通股   !.X/(R7J  
company 公司   ;akW i]  
compensation 賠償   xT_"` @  
compound interest 複利   T0")Ryu  
consignee 承銷人   ;l_b.z0^6  
consignment 寄銷   m3Wc};yE*Q  
consignor 寄銷人   >J3mta3  
consolidated balance sheet 合併資產負債表   ;M0`8MD  
consolidated profit and loss account 合併損益表   rP'%f 6  
consolidation 合併   Nwt[)\W `  
construction cost 營建成本   >!@D^3PPA  
construction revenue 營建收入   p\6}<b"p  
contract 合同   fMFkA(Of^  
control account 統制賬戶   }=)u_q  
copyright 版權   \t1#5  
corporation 公司   Zs79,*o+0M  
cost 成本   __xmn{{L6P  
cost accounting 成本會計   AV2Jl"1)z  
cost of labour 勞工成本   Ewp2 1  
cost of production 生產成本    zHz>Gc  
cost of manufacture 製造成本   .tLRY  
cost of sales 銷貨成本   HBR/" m  
cost price 成本價格   ~`&4?c3p  
credit 貸方   8
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credit note 收款通知單   APF` b  
creditor 債權人   (E@;~7L  
crossed check 橫線支票   SQ> Yf\  
current account 往來活期賬戶   J.:  
current asset 流動資產   B=K<k+{6"  
current liability 流動負債   1aO(+](;  
current profit and loss 本期損益   6Aqv*<1=62  
debit 借方   z+;$cfN  
debt 債務   g2TK(S|#  
debtor 債務人   d*Su c  
deed 契據   72xf|s=  
deferred assets 遞延資產   h  ChO  
deferred liabilities 遞延負債   TM{m:I:Z*n  
delivery 交貨   \mGb|aF8  
delivery expense 送貨費   mfI[9G  
delivery order 出貨單   w9GY/]  
demand draft 即期匯票   d!:/n  
demand note 即期票據   Lf^ 7|  
demurrage charge 延期費   jrN 5l1np  
deposit 存款   flqr["czwK  
deposit slip 存款單   uKXU.u*C  
depreciation 折舊   vb0Ca+}}  
direct cost 直接成本   !gLJBp  
direct labour 直接人工   ag:<%\2c  
director 董事   85io%>&0  
discount 折扣   p+b9D  
discount on purchase 進貨折扣   B&X)bGx8  
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