[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。   FbO-K-  
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acceptance 承兌   ?7 e|gpQ|  
account 賬戶   B q+RFo  
accountant 會計員   VO] Jvf  
accounting 會計   LzB)o\a  
accounting system 會計制度   Tw/kD)u{  
accounts payable 應付賬款   UK*+EEv  
accounts receivable 應收賬款   C'4u+raq  
accumulated profits 累積利益   D|/Azy.[  
adjusting entry ?#123;整記錄   <mjH#aSy  
adjustment ?#123;整   -l+&Bkf  
administration expense 管理費用   BQ{Gp 2N  
advances 預付   Z#BwJHh  
advertising expense 廣告費   %Q go0  
agency 代理   JryDbGc8  
agent 代理人   &Y%Kr`.h  
agreement 契約   M8
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allotments 分配數   $IX>o&S@|  
allowance 津貼   SL" ;\[uI  
amalgamation 合併   #F@53N  
amortization 攤銷   g6o-/A!Q3  
amortized cost 應攤成本   )_"Cz".|9  
annuities 年金   &&4av*\I  
applied cost 已分配成本   Ck8`$x&t  
applied expense 已分配費用   M,"4r^%k  
applied manufacturing expense 己分配製造費用   :BKY#uH~  
apportioned charge 攤派費用   rpu9  
appreciation 漲價  
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article of association 公司章程   "5C) gxI^  
assessment 課稅   ;Xg6'yxJ  
assets 資產   &>\E >mJ  
attorney fee 律師費   %Ez%pT0TQ#  
audit 審計   YNA %/  
auditor 審計員   $j0]+vT  
average 平均數   sJg-FVe2  
average cost 平均成本   xfCq;?MupW  
bad debt 壞賬   y K)7%j!  
balance 餘額   ,uqS q  
balance sheet 資產負債表   ftq&<8  
bank account 銀行賬戶   #x$.  
bank balance 銀行結存   ]^$&Ejpe#  
bank charge 銀行手續費   !31v@v:)  
bank deposit 銀行存款   jo{[*]Oa  
bank discount 銀行貼現   i`Fg kABw  
bank draft 銀行匯票   c) Zid1  
bank loan 銀行借款   \g< M\3f  
bank overdraft 銀行透支   lfG]^id'  
bankers acceptance 銀行承兌   >i7zV`eK  
bankruptcy 破產   &:`T!n  
bearer 持票人   @;2,TY>Di  
beneficiary 受益人   He}qgE>Us  
bequest 遺產   yz8ZY,9  
bill 票據    ^]o]'  
bill of exchange 匯票   Lo _5r T"  
bill of lading 提單   \_ }Y4  
bills discounted 貼現票據   4]0|fi3}>  
bills payable 應付票據   3$[!BPLFO  
bills receivable 應收票據   J5h;~l!y  
board of directors 董事會   XSC._)ztEE  
bonds 債券   5BR 9f3}  
bonus 紅利   unKTa*U^q  
book value 賬面價值   a<7Ui;^@  
bookkeeper 簿記員   KZUB{
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bookkeeping 簿記   RX}6H<5R  
branch office general ledger 支店往來賬戶   iIji[>qz  
broker 經紀人   &dp<i[ec^  
brought down 接前   `VY -3  
brought forward 接上頁   1.U5gW/3L  
budget 預算   L^uO.eI"m  
by-product 副產品   7y.$'<  
by-product sales 副產品銷售   J[2c[|[-  
capital 股本   {;1 Mud  
capital income 資本收益   dPgN*Bdv  
capital outlay 資本支出   ku3Vr\s  
capital stock 股本   Gh}sk-Xk=  
capital stock certificate 股票   O`1_eK~1<  
carried down 移後   Cfqgu;m  
carried forward 移下頁   N-EVHe'}6  
cash 現金   %
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cash account 現金賬戶   Wcd;B7OH  
cash in bank 存銀行現金   $,Y\  
cash on delivery 交貨收款   {eA0I\c(C  
cash on hand 庫存現金   C"no>A^  
cash payment 現金支付   aF1i!Z  
cash purchase 現購   H!mNHY_fA  
cash sale 現沽   :"5'l>la  
cashier 出?#123;員  
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cashiers check 本票   U;p"x^U`  
certificate of deposit 存款單折   1uBnU2E  
certificate of indebtedness 借據   ee}&~%  
certified check 保付支票   - `F#MN  
certified public accountant 會計師   c+$alwL~  
charges 費用   },G6IuH%  
charge for remittances 匯水手續費   F33&A<(,  
charter 營業執照   %K [_;8  
chartered accountant 會計師   ~x;1&\'k  
chattles 動產   ]FV,}EZ  
check 支票   dnt: U!TW@  
che stub 支票存根   7\I,;swo  
closed account 己結清賬戶   T
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closing 結算   gz8>uGx&V!  
closing entries 結賬紀錄   OhMnG@@  
closing stock 期末存貨   gE2k]`[j]  
closing the book 結賬   >8h14uCk  
columnar journal 多欄日記賬   7
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combination 聯合   .`qw8e}y#'  
commission 佣金   | LdDL953  
commodity 商品   gI<e=|J6w  
common stock 普通股  
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company 公司   6$] @}O^V  
compensation 賠償   s/#L?[YH  
compound interest 複利   nP`#z&C  
consignee 承銷人   0\ XG;KA  
consignment 寄銷   ajB4Lj,:r  
consignor 寄銷人   a{*r^m'N  
consolidated balance sheet 合併資產負債表   %%`Q5I  
consolidated profit and loss account 合併損益表   zIc%>?w  
consolidation 合併   <j CD^  
construction cost 營建成本   :f<:>"<  
construction revenue 營建收入   RMJq9a  
contract 合同   }!-BZIOlO  
control account 統制賬戶   aVTTpMY  
copyright 版權   esE5#Yq4.k  
corporation 公司   i2$7nSQ9  
cost 成本   peW4J<,  
cost accounting 成本會計   7;0$UYDU*  
cost of labour 勞工成本   <X]'":  
cost of production 生產成本   '?7?
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cost of manufacture 製造成本   fsd,q?{a:  
cost of sales 銷貨成本   eru2.(1  
cost price 成本價格   S ?v^/F  
credit 貸方   O#[+= ^  
credit note 收款通知單   ,au-g)IFZ  
creditor 債權人   =e\E{K'f@  
crossed check 橫線支票   _19x`J3  
current account 往來活期賬戶   D9.H<.|36  
current asset 流動資產   w]2tb
  
current liability 流動負債   MPSoRA: h  
current profit and loss 本期損益   ;yd[QT<I<  
debit 借方   ZWJ%t'kF  
debt 債務   E1'| ;}/  
debtor 債務人   #"PI%&  
deed 契據   uh,~CvXU]  
deferred assets 遞延資產   U9N1)3/u  
deferred liabilities 遞延負債   P!uwhha/g  
delivery 交貨   ^uZ!e+   
delivery expense 送貨費   :.xdG >\n3  
delivery order 出貨單   C8^=7HEB  
demand draft 即期匯票   r
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demand note 即期票據   2oL~N*^C  
demurrage charge 延期費   R^t )~\d  
deposit 存款   Y<1]{4Wt  
deposit slip 存款單   NR98I7  
depreciation 折舊   gie.K1@|  
direct cost 直接成本   aX`@WXK  
direct labour 直接人工   gD$bn=  
director 董事   i;+]Y  
discount 折扣   LojE
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discount on purchase 進貨折扣   G'>?/l#  
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