[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。   AqnDsr!  
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acceptance 承兌   lQ(I/[qVd  
account 賬戶   ?-C=_eZJ  
accountant 會計員   }-4@EC>  
accounting 會計   -!V+>.Oh  
accounting system 會計制度   Mm7;'Zbg  
accounts payable 應付賬款   *'[8FZ|dQ  
accounts receivable 應收賬款   Zq1ZrwPF  
accumulated profits 累積利益   UVa:~c$U4  
adjusting entry ?#123;整記錄   gCfAy=-,V  
adjustment ?#123;整   Se~<Vpo  
administration expense 管理費用   rHYSS0*3  
advances 預付   r{2V`h1/|  
advertising expense 廣告費   #@%DY*w]v  
agency 代理   M~/7thP{  
agent 代理人   b* (~8JxZ  
agreement 契約   ~C M%WvS  
allotments 分配數   9bu}@#4*  
allowance 津貼   oE/g)m%  
amalgamation 合併   ,'!x9 `  
amortization 攤銷   A.-j5C4  
amortized cost 應攤成本   K!~j}z*  
annuities 年金   .Z?@;2<l  
applied cost 已分配成本   ^EtBo7^t  
applied expense 已分配費用   ^V6cx2M  
applied manufacturing expense 己分配製造費用   5\!t!FL_  
apportioned charge 攤派費用   (d vsGYT|.  
appreciation 漲價   zy8Z68%E`*  
article of association 公司章程   l/*NscYtQ  
assessment 課稅   R%Xhdcn7  
assets 資產  
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attorney fee 律師費   a9LK}xc={  
audit 審計   #dO8) t  
auditor 審計員   J:D{5sE<|  
average 平均數   AUk-[i  
average cost 平均成本   +;#z"m]  
bad debt 壞賬   D@W[Nd5MJ  
balance 餘額   +|0f7RB+R  
balance sheet 資產負債表   y-#{v.|L  
bank account 銀行賬戶   '0b!lVe  
bank balance 銀行結存   iEx sGn]2  
bank charge 銀行手續費   TwfQq`  
bank deposit 銀行存款   1PGY/c  
bank discount 銀行貼現   ?58,Ja  
bank draft 銀行匯票   b6(LoN.  
bank loan 銀行借款   fI<|]c}P&J  
bank overdraft 銀行透支   LOO<)XFJ  
bankers acceptance 銀行承兌   ;D8175px;  
bankruptcy 破產   Kx4_`;>  
bearer 持票人   xxy (#j$  
beneficiary 受益人   9Gh:s6  
bequest 遺產   =`st1K  
bill 票據   2.p?gRO  
bill of exchange 匯票   xVnk]:c  
bill of lading 提單   EN2H[i+,  
bills discounted 貼現票據   t GS>f>i  
bills payable 應付票據   'v^Zterr  
bills receivable 應收票據   ^WF/gup\hS  
board of directors 董事會   &0`[R*S  
bonds 債券   1 lZRi-P  
bonus 紅利   f[ 'uka.U  
book value 賬面價值   r'F)8%  
bookkeeper 簿記員   n=F|bW  
bookkeeping 簿記   KT3n-Y-,  
branch office general ledger 支店往來賬戶   kO3N.t@n  
broker 經紀人   WY& [%r  
brought down 接前   'G)UIjl  
brought forward 接上頁   HuI?kLfj\  
budget 預算   qrr[QEFW  
by-product 副產品   a>H8,a  
by-product sales 副產品銷售   ~fF_]UVq3  
capital 股本   )lhPl  
capital income 資本收益   0FAe5 BE7  
capital outlay 資本支出   XG!s+ShFV  
capital stock 股本   1CmjEAv%/  
capital stock certificate 股票   e+~Q58oD  
carried down 移後    X~2L  
carried forward 移下頁   $n#NUPzG+  
cash 現金   af-  
cash account 現金賬戶   {t
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cash in bank 存銀行現金   K@<%Vc>L(  
cash on delivery 交貨收款   <|=^['vi  
cash on hand 庫存現金   ."u DM<  
cash payment 現金支付   Dg= !d)\  
cash purchase 現購   i-FsA  
cash sale 現沽   +1pY^#A  
cashier 出?#123;員   /idrbc  
cashiers check 本票   rtn.^HF  
certificate of deposit 存款單折   &:?2IAe  
certificate of indebtedness 借據   JwNB)e D  
certified check 保付支票   M5Q7izM  
certified public accountant 會計師   Q!ReA{  
charges 費用   &_dM2lj{  
charge for remittances 匯水手續費   [/Vi*Z  
charter 營業執照   "8l&m6`U-  
chartered accountant 會計師   ;&} rO.0  
chattles 動產   kSUpEV+/  
check 支票   )|N_Q}  
che stub 支票存根   ZnNl3MKV  
closed account 己結清賬戶   I&JjyR  
closing 結算   GwM(E^AG  
closing entries 結賬紀錄   ,!>1A;~wT  
closing stock 期末存貨   +t7n6  
closing the book 結賬   B,(zp#&yB  
columnar journal 多欄日記賬   ),
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combination 聯合   Wz+7CRpeP  
commission 佣金   vp4NH]fJ  
commodity 商品   0nsjihw  
common stock 普通股   |y$8!*S~(  
company 公司   xcM*D3  
compensation 賠償   ~cH3RFV  
compound interest 複利    3PUyua'  
consignee 承銷人   \'h
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consignment 寄銷   4S1\5C9  
consignor 寄銷人   $2/v8  
consolidated balance sheet 合併資產負債表   i(mQbWpN  
consolidated profit and loss account 合併損益表   UlQS]
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consolidation 合併   BI|YaZa+p  
construction cost 營建成本   vAcxca">S  
construction revenue 營建收入   .8dlf7* ,  
contract 合同   m&a 8/5  
control account 統制賬戶   zPc kM)  
copyright 版權   z,K;GZuP  
corporation 公司   yFY:D2  
cost 成本   'Da*MGu9  
cost accounting 成本會計   ;hb_jW-0W  
cost of labour 勞工成本   _%]x-yH!@  
cost of production 生產成本   DkJ "#8Yl=  
cost of manufacture 製造成本   Nv5)A=6#AA  
cost of sales 銷貨成本   jxqKPMf>@%  
cost price 成本價格   bnZ~jOHl  
credit 貸方   {,+MaH  
credit note 收款通知單   g:eqB&&  
creditor 債權人   O6"S=o&  
crossed check 橫線支票   %4
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current account 往來活期賬戶   D^)?*(  
current asset 流動資產   DIBoIWSuR  
current liability 流動負債   P$#{a2
 
current profit and loss 本期損益   .K`EflN  
debit 借方   rsn^YC  
debt 債務   wAKm]?zB>  
debtor 債務人   &w%--!T  
deed 契據   ^`?M~e2FZ8  
deferred assets 遞延資產   !hjA   
deferred liabilities 遞延負債   y8j6ttQv=t  
delivery 交貨   *ry}T=  
delivery expense 送貨費   0b(x@>
 
delivery order 出貨單   {1;R&  
demand draft 即期匯票   pD17r}%  
demand note 即期票據   R3|r`~@@  
demurrage charge 延期費   enT[#f[{  
deposit 存款   r(KAG"5  
deposit slip 存款單   H b?0?^#  
depreciation 折舊   4o|<zn  
direct cost 直接成本   5@_kGoqd  
direct labour 直接人工   (v}4,'dS  
director 董事   _=_<cgy1u  
discount 折扣   i:60|ngK  
discount on purchase 進貨折扣   5m2f\^U  
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