[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。   uHbbPtk  
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acceptance 承兌   vN@0
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account 賬戶   Pg`+Q^^6S  
accountant 會計員  
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accounting 會計   ",[/pb  
accounting system 會計制度   #lSGH 5Fp?  
accounts payable 應付賬款   (E
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accounts receivable 應收賬款   |0>rojMq  
accumulated profits 累積利益   #K$0%0=M  
adjusting entry ?#123;整記錄   $7xfLS8Vo  
adjustment ?#123;整   .YH# +T'  
administration expense 管理費用   n ~&ssFC  
advances 預付   r8N)]HsZH  
advertising expense 廣告費   Mh3L(z]/E  
agency 代理   "?<`]WG\  
agent 代理人   EG &me  
agreement 契約   pNuU{:9 B0  
allotments 分配數   S;iD~>KP  
allowance 津貼   .wWf#bB  
amalgamation 合併   Z\QNn  
amortization 攤銷   `:m=r
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amortized cost 應攤成本   q3-cWfU  
annuities 年金   f*hnzj  
applied cost 已分配成本   l ObY  
applied expense 已分配費用   -;HZ!Lf  
applied manufacturing expense 己分配製造費用   t4~?m{
 
apportioned charge 攤派費用   MIZ!+[At  
appreciation 漲價   XgKYL<k?S  
article of association 公司章程   L"?4}U:  
assessment 課稅   x 0vW9*&  
assets 資產   kf~>%tES]  
attorney fee 律師費   ZD$I-33W  
audit 審計   %wu,ce]*  
auditor 審計員   8(A k  
average 平均數   0lcwc"_DZX  
average cost 平均成本   nHfAx/9!  
bad debt 壞賬   Q'ib7R;V,  
balance 餘額   UN^M.lqZX  
balance sheet 資產負債表   7<2?NLE8*  
bank account 銀行賬戶   ,g|ht%"  
bank balance 銀行結存   _$HCNFdh  
bank charge 銀行手續費   sv "GX<+  
bank deposit 銀行存款   *l0i}"T^_  
bank discount 銀行貼現   AI9=?X<kh  
bank draft 銀行匯票   ]i `~J  
bank loan 銀行借款   HC>k/Gk"  
bank overdraft 銀行透支   xB
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bankers acceptance 銀行承兌   5$$]ZMof  
bankruptcy 破產   abEdZ)$  
bearer 持票人   NB( G
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beneficiary 受益人   IWhe N  
bequest 遺產   gKPqU@$*  
bill 票據   [f$pq5f='  
bill of exchange 匯票   aKRnj!4z  
bill of lading 提單   A/j'{X!z  
bills discounted 貼現票據   $"=0{H.?  
bills payable 應付票據   ZQ_~ L!ot  
bills receivable 應收票據   j{/wG::  
board of directors 董事會   5hAs/i9_  
bonds 債券   )hK;27m4  
bonus 紅利   RT9%E/m  
book value 賬面價值   
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bookkeeper 簿記員   oOQ0f |MGp  
bookkeeping 簿記   | l?*' =  
branch office general ledger 支店往來賬戶   KDDx[]1Q  
broker 經紀人   jwwst\f  
brought down 接前   'w\Gd7E  
brought forward 接上頁   '}P$hP_d  
budget 預算   f{]W*!VV-  
by-product 副產品   #q?:Act  
by-product sales 副產品銷售   {?IUf~<  
capital 股本   -N2m|%B  
capital income 資本收益   Vt4,?"  
capital outlay 資本支出   #Z_f/@b  
capital stock 股本   p!K]cD  
capital stock certificate 股票   EixAmG  
carried down 移後   GsE =5A8  
carried forward 移下頁   (*!4O>]  
cash 現金   k~$}&O  
cash account 現金賬戶   ]jP0Z#  
cash in bank 存銀行現金   M;@/697G  
cash on delivery 交貨收款   6wy
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cash on hand 庫存現金   \Q,5Ne'o  
cash payment 現金支付   U }}E E~W  
cash purchase 現購   HR?a93  
cash sale 現沽   T@N)BfkB  
cashier 出?#123;員   I{u+=0^Y  
cashiers check 本票   _qS4Ns/4s  
certificate of deposit 存款單折   L0xh?B  
certificate of indebtedness 借據   28xLaob  
certified check 保付支票   :DBJ2n  
certified public accountant 會計師   >vQKCc|93  
charges 費用   B]cV|S|  
charge for remittances 匯水手續費   e= _7Q.cn  
charter 營業執照   TJ(vq]|&  
chartered accountant 會計師   _We4%  
chattles 動產   5cC)&}I  
check 支票   \YF'qWB  
che stub 支票存根   dxWG+S  
closed account 己結清賬戶   D4QLlP  
closing 結算   6 Zv~c(   
closing entries 結賬紀錄   GG`;c?d@  
closing stock 期末存貨   'C1yqkIa`  
closing the book 結賬   A)o%\j  
columnar journal 多欄日記賬   bRc~e@  
combination 聯合   #TY[\$BHs  
commission 佣金   ,6^V)F  
commodity 商品   Cv1CRmqq%  
common stock 普通股   K9eu Na  
company 公司   +WFa4NZ  
compensation 賠償   uB3Yl
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compound interest 複利   zB)wYKwZ  
consignee 承銷人   )'t&LWS~  
consignment 寄銷   A ]~%<=b  
consignor 寄銷人   17;qJ_T)  
consolidated balance sheet 合併資產負債表   4
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consolidated profit and loss account 合併損益表   1cPjgBxv#  
consolidation 合併   r1Cq8vD*m  
construction cost 營建成本   aboA9pwH  
construction revenue 營建收入   ln=:E$jX  
contract 合同   @RVj~J.A  
control account 統制賬戶   >U'gQS?\]  
copyright 版權   5B+I
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corporation 公司   r
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cost 成本   Je;HAhL  
cost accounting 成本會計   zRF+D+  
cost of labour 勞工成本   C2Af$7c  
cost of production 生產成本   TY*q[AWG  
cost of manufacture 製造成本   4>I;^LHn  
cost of sales 銷貨成本    PsoW:t  
cost price 成本價格   &$E.rgtg  
credit 貸方   's6hCs&|NV  
credit note 收款通知單   %(n^reuP  
creditor 債權人   I r;Z+}4>Y  
crossed check 橫線支票   -&_;x&k /  
current account 往來活期賬戶   5Lm<3:7Q+  
current asset 流動資產   0@PI=JZ%  
current liability 流動負債   sBm/9vu  
current profit and loss 本期損益   g|V0[Hnq6  
debit 借方   !mRDzr7  
debt 債務   [^E{Yz=8,  
debtor 債務人   q|7$@H^*  
deed 契據   c,RY j  
deferred assets 遞延資產   pj9s=}1 '  
deferred liabilities 遞延負債   e`D?x1-  
delivery 交貨   9q f=P3  
delivery expense 送貨費   H;rLU9b  
delivery order 出貨單   92S,W?(  
demand draft 即期匯票   l> :\% ol  
demand note 即期票據   joJ:*oL  
demurrage charge 延期費   >4eZ%</D5  
deposit 存款   F {T\UX  
deposit slip 存款單   jneos~ 'n8  
depreciation 折舊   i5^U1K\M  
direct cost 直接成本   8ORr  
direct labour 直接人工   _a~-B@2g  
director 董事   (dVrGa54  
discount 折扣   #mcU);s  
discount on purchase 進貨折扣   2 VGGSLr  
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