[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。   f)Y  
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acceptance 承兌   nLd~2qBuv  
account 賬戶   pG28M]\  
accountant 會計員   |
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accounting 會計   dQ6GhS~  
accounting system 會計制度   #: hVF/  
accounts payable 應付賬款   Tk+DPp^  
accounts receivable 應收賬款   ;Q90Y&{L=$  
accumulated profits 累積利益   P`2&*2,  
adjusting entry ?#123;整記錄   "_)|8|gN  
adjustment ?#123;整   okDJ(AIV+  
administration expense 管理費用   1f;or_f#k?  
advances 預付   F@<MT<TRf  
advertising expense 廣告費   >Z"9rF2SW  
agency 代理   }xJR.]).KW  
agent 代理人   hho%~^bn(  
agreement 契約   + (=I8s/  
allotments 分配數   =c]a {|W?  
allowance 津貼   4?]ZV_BD  
amalgamation 合併   )[ b#g(Y(  
amortization 攤銷   @YB85p"]J.  
amortized cost 應攤成本   J0qXtr%h\  
annuities 年金   85C#ja1&  
applied cost 已分配成本   X7&U3v  
applied expense 已分配費用   EE9v
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applied manufacturing expense 己分配製造費用   ^Y<M~K972  
apportioned charge 攤派費用   {9;eH'e  
appreciation 漲價   q\_DJ)qpn  
article of association 公司章程   o'^phlX  
assessment 課稅   \CwtX(6.  
assets 資產   ]umZJZ#Y  
attorney fee 律師費   2:~cJ k{  
audit 審計   EqQ3=XMUL@  
auditor 審計員   1gk0l'.z  
average 平均數   Zly-\z_  
average cost 平均成本   D+hB[*7Fs  
bad debt 壞賬   w5Z2N[hy  
balance 餘額   ;"SZ}  
balance sheet 資產負債表   O(Td:Zdp  
bank account 銀行賬戶   j88=f#<  
bank balance 銀行結存   4JSZ0:O  
bank charge 銀行手續費   /pU|ZA.z'2  
bank deposit 銀行存款   @Q3, bj  
bank discount 銀行貼現   |Z!@'YB  
bank draft 銀行匯票   >\&=
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bank loan 銀行借款   rFO_fIJno  
bank overdraft 銀行透支   59~FpjJ  
bankers acceptance 銀行承兌   ^f6 {0  
bankruptcy 破產   r8F{A6iN  
bearer 持票人   "Whwc   
beneficiary 受益人   *bU% @O
 
bequest 遺產   <H-tZDh5  
bill 票據   YPG,9iZ&f  
bill of exchange 匯票   <B=[hk!  
bill of lading 提單   d["x= [f  
bills discounted 貼現票據   i<Q&
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bills payable 應付票據   iA&oLu[y3  
bills receivable 應收票據   ^+URv  
board of directors 董事會   /Go>5B>  
bonds 債券   q$|0) }  
bonus 紅利   F6DxvyANr  
book value 賬面價值   InP[yFV-z  
bookkeeper 簿記員   |;~nI'0O])  
bookkeeping 簿記   1O23"o5=  
branch office general ledger 支店往來賬戶   4*H(sq  
broker 經紀人   X;(oz]tr$  
brought down 接前   e7lo!(>#  
brought forward 接上頁   ` %l&zwj>  
budget 預算   V*>73I  
by-product 副產品   gh'kUZG a  
by-product sales 副產品銷售   Q|Nzbmwh  
capital 股本   2c"/QT  
capital income 資本收益   <3)|44.o&  
capital outlay 資本支出   cB_pyX9Z  
capital stock 股本   ~K_]N/ >  
capital stock certificate 股票   ZRX^^yN  
carried down 移後   [
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carried forward 移下頁   k"5` :qL  
cash 現金   T\)dt?Tv#\  
cash account 現金賬戶   (I>HWRH  
cash in bank 存銀行現金   +<GrRYbC  
cash on delivery 交貨收款   QN3qF|))  
cash on hand 庫存現金   4v0dd p  
cash payment 現金支付    +jv}\Jt  
cash purchase 現購   0 -!?W  
cash sale 現沽   3,%nkW  
cashier 出?#123;員   =!(S<] ;  
cashiers check 本票   K?$9N}+  
certificate of deposit 存款單折   8I<_w4fC  
certificate of indebtedness 借據   =jsx(3V  
certified check 保付支票   r^fxyN2V  
certified public accountant 會計師   D 7EXqo  
charges 費用   q|R+x7x  
charge for remittances 匯水手續費   !p-'t]  
charter 營業執照   rf)PAdj|~  
chartered accountant 會計師   >-UD]?>  
chattles 動產   \)uy"+ Z`  
check 支票   Tavtr9L0XY  
che stub 支票存根   RA#\x.  
closed account 己結清賬戶   gkSGRshf  
closing 結算   ,\BfmC_i  
closing entries 結賬紀錄   ^xzE^"G6  
closing stock 期末存貨   Xs{/}wc.q;  
closing the book 結賬   FP.(E9  
columnar journal 多欄日記賬   UENYJ*tnP  
combination 聯合   #"=%b e3  
commission 佣金   FAH[5VDr%  
commodity 商品   Q~x*bMb.  
common stock 普通股   :yd=No@  
company 公司   }*xC:A%aS  
compensation 賠償   t^`<*H  
compound interest 複利   ] dW%g?  
consignee 承銷人   qPp1:a"   
consignment 寄銷   nrxjN(9V%+  
consignor 寄銷人   V;M3z9xd  
consolidated balance sheet 合併資產負債表   C }x4#bNK  
consolidated profit and loss account 合併損益表   }K#iCb
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consolidation 合併   'hxs((['\  
construction cost 營建成本   &gY;`*<  
construction revenue 營建收入   _JfJ%YXy  
contract 合同   B)(p9]q  
control account 統制賬戶   i)A`Vpn  
copyright 版權   Z)C:]}Ex  
corporation 公司   .q AQPL  
cost 成本   XMjI}SPG  
cost accounting 成本會計   !O 0ZD4/{4  
cost of labour 勞工成本   \DG( 8l  
cost of production 生產成本   bx+(.F  
cost of manufacture 製造成本   gubb .EY  
cost of sales 銷貨成本   c.|sW2/  
cost price 成本價格   *O"%tp6  
credit 貸方   X7'h@>R  
credit note 收款通知單   F2Nb5WT  
creditor 債權人   $M:4\E5(  
crossed check 橫線支票   MAsWds`bpB  
current account 往來活期賬戶   TKj/6Jz|  
current asset 流動資產   Y2RxD\!Z  
current liability 流動負債   eyI-s9#t  
current profit and loss 本期損益   @ef//G+Z"  
debit 借方   P^'>dOI0w  
debt 債務   T {5 M1r  
debtor 債務人   v*vub#wP  
deed 契據   SL?%/$2g=O  
deferred assets 遞延資產   fJSV)\e0  
deferred liabilities 遞延負債   A"P\4  
delivery 交貨   &4ug

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delivery expense 送貨費   T>
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delivery order 出貨單   7)ES!C  
demand draft 即期匯票   RW|UQY#  
demand note 即期票據   :epitpJ  
demurrage charge 延期費   KD[)O7hYC  
deposit 存款   |THkS@Br  
deposit slip 存款單   -o!saX<  
depreciation 折舊   Z_eqM4{  
direct cost 直接成本   LaAgoarN  
direct labour 直接人工   $G^H7|PzdC  
director 董事   B=o#LL  
discount 折扣   vZ1D3ytfG  
discount on purchase 進貨折扣   rm7*l<v6  
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