[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。   gvo5^O+)HH  
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acceptance 承兌   jGJf[:M&Pm  
account 賬戶   ^L Xr4  
accountant 會計員   R`@7f
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accounting 會計   jv1p'qs4  
accounting system 會計制度   
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accounts payable 應付賬款   glKPjL*  
accounts receivable 應收賬款   N[O_}_  
accumulated profits 累積利益   @y0kX<M  
adjusting entry ?#123;整記錄   8JW0;H<  
adjustment ?#123;整   ~)X;z"y%b  
administration expense 管理費用   %?qzP'  
advances 預付   *tkf) [(  
advertising expense 廣告費   Gz8JOl  
agency 代理   0TICv2l!  
agent 代理人   4j i#Q  
agreement 契約   2"P1I
  
allotments 分配數   36.mf_AM  
allowance 津貼   _+}hId  
amalgamation 合併   P>x88M  
amortization 攤銷   6O 2sa-{d  
amortized cost 應攤成本   4
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annuities 年金   y] Cx[  
applied cost 已分配成本   BCd0X. m(  
applied expense 已分配費用   zx"0^r}  
applied manufacturing expense 己分配製造費用   4xFAFK~lx
 
apportioned charge 攤派費用   c]z^(:_>  
appreciation 漲價   ,pk zNe`F  
article of association 公司章程   \S~<C[P  
assessment 課稅   fg1uqS1rg  
assets 資產   40-/t*2Ly  
attorney fee 律師費   v{\~>1J{  
audit 審計   F[.IF5_  
auditor 審計員   x0TE+rf5   
average 平均數   Vt9o8naz  
average cost 平均成本   lb"T'}q  
bad debt 壞賬   .Dr7 YquW  
balance 餘額   W>P:EI1  
balance sheet 資產負債表   D6e<1W  
bank account 銀行賬戶   >Wpdq(o  
bank balance 銀行結存   =aehhs>  
bank charge 銀行手續費   PM {L}tEQ  
bank deposit 銀行存款   :n x;~f  
bank discount 銀行貼現   `0{qfms  
bank draft 銀行匯票   (hv}K*c{  
bank loan 銀行借款   r&L1jT.  
bank overdraft 銀行透支   L;KL
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bankers acceptance 銀行承兌   xrJ0  
bankruptcy 破產   rj5)b:c}  
bearer 持票人   xlW>3'uHfa  
beneficiary 受益人   0upZ4eN  
bequest 遺產   HI)U6.'  
bill 票據   Yt4v}{+  
bill of exchange 匯票   $,T3 vX]<  
bill of lading 提單   V<REcII.  
bills discounted 貼現票據   F#e fs6{  
bills payable 應付票據   qEjsAL  
bills receivable 應收票據   #P1;*m  
board of directors 董事會   D,uT#P  
bonds 債券   $>%zNq-F  
bonus 紅利   hDEZq>&  
book value 賬面價值   $5>x)jr:w+  
bookkeeper 簿記員   N=:xyv  
bookkeeping 簿記   HsK52<  
branch office general ledger 支店往來賬戶   bHHR^*B  
broker 經紀人   -%t8a42  
brought down 接前  
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brought forward 接上頁   Z,b^f Vw  
budget 預算   z&[[4[  
by-product 副產品   [3W+h1  
by-product sales 副產品銷售   9Mv4=k^7|4  
capital 股本   lx~mn~;x  
capital income 資本收益   + V-&?E(  
capital outlay 資本支出    q.lh  
capital stock 股本   )v.\4Q4  
capital stock certificate 股票   lHPhZ(Z  
carried down 移後   sM%.=
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carried forward 移下頁   F=kiYa}  
cash 現金   KhbbGdmfS$  
cash account 現金賬戶   MK4CggoC  
cash in bank 存銀行現金   jTY{MY Jh  
cash on delivery 交貨收款   QOF'SEq"k  
cash on hand 庫存現金   jY\YSQ  
cash payment 現金支付   #D HeEE  
cash purchase 現購   \G1(r=fU  
cash sale 現沽   Al]z=  
cashier 出?#123;員   UgLJV2M6  
cashiers check 本票   fP1fm  
certificate of deposit 存款單折   Qp>Q-+e0  
certificate of indebtedness 借據   \V.U8asfI  
certified check 保付支票   H*>5ne=x  
certified public accountant 會計師   -QP1Se*#  
charges 費用   vy F(k3W  
charge for remittances 匯水手續費   Ga^k1TQq  
charter 營業執照   !^A t{[U  
chartered accountant 會計師   *yA.D
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chattles 動產   knZ<V%/e  
check 支票   *|:]("i  
che stub 支票存根   N&lKo}hk  
closed account 己結清賬戶   px_%5^zRQ  
closing 結算   \R<OT%8  
closing entries 結賬紀錄   ^kp
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closing stock 期末存貨   %AuS8'Uf  
closing the book 結賬   fBt7#Tc=U  
columnar journal 多欄日記賬   +UP?M4g  
combination 聯合   J)Td'iT(  
commission 佣金   b~FmX  
commodity 商品   /d-7n|#E  
common stock 普通股   Cqk6Igw  
company 公司   SYTzJK@vZJ  
compensation 賠償   .](s\6'  
compound interest 複利   ]7{-HuQ8>}  
consignee 承銷人   \Tj(]  
consignment 寄銷   mCx6$jz  
consignor 寄銷人   <$ Ar*<,6  
consolidated balance sheet 合併資產負債表   V]9?9-r  
consolidated profit and loss account 合併損益表   Djf,#&j !3  
consolidation 合併   [VP~~*b  
construction cost 營建成本   /=qn1  
construction revenue 營建收入   `_v|O{DC{  
contract 合同   )Hy|K1  
control account 統制賬戶   oMi"X"C:q  
copyright 版權   FeFH_  
corporation 公司   |bz,cvlP W  
cost 成本   WChJ <[]W  
cost accounting 成本會計   8~|PZ,oZ  
cost of labour 勞工成本   P1ab2D  
cost of production 生產成本   Oj0/[(D-  
cost of manufacture 製造成本   F 'U Gp  
cost of sales 銷貨成本   [e'Ts#($A  
cost price 成本價格   )/9/p17:xu  
credit 貸方   L1k_AC1.M
 
credit note 收款通知單   NUH#  
creditor 債權人   ,9p 4(jjX  
crossed check 橫線支票   IPnbR)[%  
current account 往來活期賬戶   `D%bZ%25c  
current asset 流動資產   lH^[b[  
current liability 流動負債   gI^*O@Q4{b  
current profit and loss 本期損益   I.\fhNxHY  
debit 借方   U.G**v  
debt 債務   ( Qw"^lE3  
debtor 債務人   pemb2HQ'4j  
deed 契據   \6xVIQ& 0  
deferred assets 遞延資產   ?c^0%Op  
deferred liabilities 遞延負債   a ^b_&}y  
delivery 交貨   pRj1b^F5y  
delivery expense 送貨費   i4N'[ P}  
delivery order 出貨單   LEkO#F(  
demand draft 即期匯票   @DrMaTr  
demand note 即期票據   ;p#)z/zZ  
demurrage charge 延期費   1G+42>?<1  
deposit 存款   ,m:YZ;J(Xd  
deposit slip 存款單   gX34
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depreciation 折舊   [L,Tf_t^Y  
direct cost 直接成本   ^60BQ{ne  
direct labour 直接人工   Nd*zSsVlq  
director 董事   FHI`/  
discount 折扣   </|I
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discount on purchase 進貨折扣   _{6QvD3kg.  
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