[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/peUq  
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acceptance 承兌   @b"t]#V( E  
account 賬戶   6;C3RU]  
accountant 會計員   Ne
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accounting 會計   O_$m!5ug  
accounting system 會計制度   }Mo=PWI1?  
accounts payable 應付賬款   7.C;NT  
accounts receivable 應收賬款   cj+ FRG~u  
accumulated profits 累積利益   (EK"V';  
adjusting entry ?#123;整記錄   t0z!DOODZP  
adjustment ?#123;整   ;w'D4p= P  
administration expense 管理費用   HOw-]JSP2  
advances 預付   r;>*_Oc7g  
advertising expense 廣告費   |3F02
 
agency 代理   ?dD&p8{  
agent 代理人   ~7Ts_:E-  
agreement 契約   mu?Eco`~  
allotments 分配數   )\sc83L  
allowance 津貼   ,$;yY)x7U  
amalgamation 合併   20vXSYa~  
amortization 攤銷   bA= |_Wt  
amortized cost 應攤成本   ()K " c#  
annuities 年金   &n6$rBr%  
applied cost 已分配成本   J\d3N7_d  
applied expense 已分配費用   U"q/rcA  
applied manufacturing expense 己分配製造費用   T_sTC)&a  
apportioned charge 攤派費用   cs T2B[f9D  
appreciation 漲價   Q@ 2i~Qo[  
article of association 公司章程   CLeG<Hi ~  
assessment 課稅   mocI&=EF2X  
assets 資產   M%1}/!J3  
attorney fee 律師費   BDVHol*g  
audit 審計   {T4  
auditor 審計員   :>D[
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average 平均數   Vnx,5E&  
average cost 平均成本   &07]LF$]  
bad debt 壞賬   Vy*:ne  
balance 餘額   Vl_:c75"  
balance sheet 資產負債表   GytXFL3`:  
bank account 銀行賬戶   -:30:oq  
bank balance 銀行結存   j6>.n49_  
bank charge 銀行手續費   RE=`  
bank deposit 銀行存款   JL\w_v  
bank discount 銀行貼現   bhkUKxd  
bank draft 銀行匯票   <@}I0  
bank loan 銀行借款   } @K FB  
bank overdraft 銀行透支   [[>wB[w  
bankers acceptance 銀行承兌   Ggl~nxz  
bankruptcy 破產   _@ *+~9%8p  
bearer 持票人   ;3\3q1oX  
beneficiary 受益人   >=UF-xk;  
bequest 遺產   "*LD 3  
bill 票據   ]xX$<@HR  
bill of exchange 匯票   (>`5z(X  
bill of lading 提單   '~ ,p[  
bills discounted 貼現票據   F;gx%[$GX  
bills payable 應付票據   0{dz5gUde  
bills receivable 應收票據   h3*Zfl<]  
board of directors 董事會   /%0<p,T  
bonds 債券   2zVJ
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bonus 紅利   _<a7CCg  
book value 賬面價值   jV? }9L^;  
bookkeeper 簿記員   *Ho/ZYj3  
bookkeeping 簿記   .so[I
 
branch office general ledger 支店往來賬戶   A|L8P  
broker 經紀人   Row)hx8  
brought down 接前   krsYog(^z  
brought forward 接上頁   +n<k)E@>J  
budget 預算   t 5'V6n
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by-product 副產品   EI
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by-product sales 副產品銷售   deM7fN4lTi  
capital 股本   YqP
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capital income 資本收益   TF 
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capital outlay 資本支出   4'-|UPhx  
capital stock 股本   ,0 E{h}(  
capital stock certificate 股票   A5i:x$ww  
carried down 移後   87:!C5e}  
carried forward 移下頁   p98~&
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cash 現金   (9<guv  
cash account 現金賬戶   %F:)5gT?  
cash in bank 存銀行現金   oP!;\a( SL  
cash on delivery 交貨收款   6B@CurgB  
cash on hand 庫存現金   G:pEE:W[  
cash payment 現金支付   u0#}9UKQ  
cash purchase 現購   'ih hoW8  
cash sale 現沽   AX= 1b,s  
cashier 出?#123;員   &}?$i7x5  
cashiers check 本票   Y$Q|J4z  
certificate of deposit 存款單折   /9zE^YcT  
certificate of indebtedness 借據   ?0YCpn  
certified check 保付支票   7\f\!e <  
certified public accountant 會計師   x_c7R;C  
charges 費用   94 e): jS  
charge for remittances 匯水手續費   uu}x@T@  
charter 營業執照   ~v'3"k6  
chartered accountant 會計師   (y?ITz9  
chattles 動產   HcedE3Rg  
check 支票   RjWqGr;bO  
che stub 支票存根   :$_6SQ<?  
closed account 己結清賬戶   ^bc;[x&N  
closing 結算   yv\#8I:qh  
closing entries 結賬紀錄   # eCj
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closing stock 期末存貨   ukvtQz)  
closing the book 結賬   /F4pb]U!*  
columnar journal 多欄日記賬   $Bj;D=d@V  
combination 聯合   nK$X[KrV'  
commission 佣金   3/b;7\M  
commodity 商品   u`olW%C/T  
common stock 普通股   ^Ve<>b  
company 公司   t=u Qb=  
compensation 賠償   AgRjr"hF*e  
compound interest 複利   Gg~QAsks   
consignee 承銷人   #7ov#_2Jd  
consignment 寄銷   jMbC Y07v  
consignor 寄銷人   F:D orE  
consolidated balance sheet 合併資產負債表   mk3_  
consolidated profit and loss account 合併損益表   ' j6gG  
consolidation 合併   X^\>:<  
construction cost 營建成本   !A>z(eIsv`  
construction revenue 營建收入   fm(e3]  
contract 合同   o/C\d$i'  
control account 統制賬戶   9_QP!,  
copyright 版權   u$D*tqxG  
corporation 公司   <L{(Mj%Z  
cost 成本   _[Vf547vS  
cost accounting 成本會計   P ~#>H{  
cost of labour 勞工成本   Dk+&X-]6x5  
cost of production 生產成本   kl
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cost of manufacture 製造成本   RGn!{=  
cost of sales 銷貨成本   3d-%>?-ee  
cost price 成本價格   E;d7
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credit 貸方   % ,N<  
credit note 收款通知單   f>s?4  
creditor 債權人   S.Z9$k%  
crossed check 橫線支票   iA0q_( \X  
current account 往來活期賬戶   ]$p{I)d&  
current asset 流動資產   `Pw*_2  
current liability 流動負債   :> &fV  
current profit and loss 本期損益   k{VE1@  
debit 借方   R(-<BtM!-  
debt 債務   gJ;_$`  
debtor 債務人   K9vIm4::d$  
deed 契據   'S2bp4G  
deferred assets 遞延資產   {8R"O{  
deferred liabilities 遞延負債   (YY~{W$w(  
delivery 交貨   {CR5K9  
delivery expense 送貨費   (ZL sB{r^  
delivery order 出貨單   _;4 [Q1  
demand draft 即期匯票   \`ZW* EtPI  
demand note 即期票據   _:+ KMR  
demurrage charge 延期費   k"g._|G  
deposit 存款   X*Z8CM_  
deposit slip 存款單   >6oOZbUY0  
depreciation 折舊   p-%|P]&  
direct cost 直接成本   MWNPPYww  
direct labour 直接人工   \`, [)`  
director 董事   vsL[*OeI  
discount 折扣   ?=VOD#)  
discount on purchase 進貨折扣   * ,v|y6  
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