[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。   B8>@q!G8P  
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acceptance 承兌   4Td)1~zc3  
account 賬戶   22`e7  
accountant 會計員   Gg%pU+'T  
accounting 會計   J!yK/*sO,  
accounting system 會計制度   BipD8`a  
accounts payable 應付賬款   Z
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accounts receivable 應收賬款   j +2-Xy'  
accumulated profits 累積利益   9+~1
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adjusting entry ?#123;整記錄   o}yA{<"  
adjustment ?#123;整   U:8cz=#  
administration expense 管理費用   m[Qr>="  
advances 預付   hPt=j{aJ%<  
advertising expense 廣告費   afjEN y1  
agency 代理   @Suww@<  
agent 代理人   6ciA|J'MR  
agreement 契約   ~$YasFEz
 
allotments 分配數   2]H?q!l!O  
allowance 津貼   Rd|^C$6  
amalgamation 合併   bs)Ro/7}  
amortization 攤銷   R_#k^P^  
amortized cost 應攤成本   3Q_)Xs r`  
annuities 年金   /km0[M  
applied cost 已分配成本   u89Q2\z~"M  
applied expense 已分配費用   GZ.KL!,R!  
applied manufacturing expense 己分配製造費用   pMkM@OH  
apportioned charge 攤派費用   cd4HbSp  
appreciation 漲價   |j4;XaG)  
article of association 公司章程   }1NNXxQ  
assessment 課稅   Nb\B*=4AR  
assets 資產   ZsG J[  
attorney fee 律師費   h-\+# .YP  
audit 審計   D+7[2$:z  
auditor 審計員   
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average 平均數   T ZarI-A  
average cost 平均成本   S*H @`Do%d  
bad debt 壞賬   x'V:qv*O  
balance 餘額   _"82W^Wi  
balance sheet 資產負債表   b3q&CJ4|  
bank account 銀行賬戶   Tlk!6A:  
bank balance 銀行結存   m2Wi "X(I_  
bank charge 銀行手續費   t5EYu*  
bank deposit 銀行存款   A9LVS&52  
bank discount 銀行貼現   ^C;ULUn3  
bank draft 銀行匯票   H~W
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bank loan 銀行借款   {ApjOIxk  
bank overdraft 銀行透支   \sS0@gnDI  
bankers acceptance 銀行承兌   KqXPxp^_Al  
bankruptcy 破產   P@U2Q%\  
bearer 持票人   5zH_yZ@+  
beneficiary 受益人   ;;Jx1Q  
bequest 遺產   ^-(DokdBn  
bill 票據   i_p-|I:hQ  
bill of exchange 匯票   _Pn 1n  
bill of lading 提單   :71St'  
bills discounted 貼現票據   &c y<"y  
bills payable 應付票據   *4c5b'u  
bills receivable 應收票據   K/8TwB
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board of directors 董事會   .v['INK9  
bonds 債券   >&Y\g?Z6G  
bonus 紅利   E*QLw*H  
book value 賬面價值  
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bookkeeper 簿記員   S4 s#EDs  
bookkeeping 簿記   A1B%<$|pz  
branch office general ledger 支店往來賬戶   K8h\T4  
broker 經紀人   z]!w@:  
brought down 接前   5)ooE  
brought forward 接上頁   gN[^ ,u  
budget 預算   c;88Wb<|W  
by-product 副產品   wM!dz&  
by-product sales 副產品銷售   ~\ v"xV  
capital 股本   '|G8yojz  
capital income 資本收益   dyl1~'K^  
capital outlay 資本支出   STz@^A  
capital stock 股本   5JS*6|IbD{  
capital stock certificate 股票   DDZnNSo<JQ  
carried down 移後   @su!9]o  
carried forward 移下頁   c9+yU~(  
cash 現金   i$CF
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cash account 現金賬戶   }|l7SFst  
cash in bank 存銀行現金   x::d}PP7  
cash on delivery 交貨收款   }U|Vpgd!  
cash on hand 庫存現金   { 5c]\{O?[  
cash payment 現金支付   m1M6N`f  
cash purchase 現購   }Zfi/^0U  
cash sale 現沽   Nr`v|_U  
cashier 出?#123;員   Ei89Ngp\}  
cashiers check 本票   &5QvUn
  
certificate of deposit 存款單折   KIY9?B=+  
certificate of indebtedness 借據   9rT"_d#  
certified check 保付支票   `)TgGny01  
certified public accountant 會計師   |Gr@Mi5  
charges 費用   xp*d:  
charge for remittances 匯水手續費   'a"Uw"/p[  
charter 營業執照   WnA Y<hZ|  
chartered accountant 會計師   hz5t/
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chattles 動產   uFFC.w  
check 支票   j3j^cO[8v  
che stub 支票存根   ?
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closed account 己結清賬戶   IH.EvierJ  
closing 結算   LVd tI  
closing entries 結賬紀錄   G ^#?~  
closing stock 期末存貨   =FfR?6 ~  
closing the book 結賬   {,= hIXo>  
columnar journal 多欄日記賬   ruy?#rk  
combination 聯合   "e/"$z'ca  
commission 佣金   n2Q?sV;m  
commodity 商品   NWj4U3x  
common stock 普通股   7H4kj7UK  
company 公司   \!*F:v0g^  
compensation 賠償   %1)JRc  
compound interest 複利   {*nE8+..A  
consignee 承銷人   ~w(A3I.  
consignment 寄銷   /bmkt@$-0  
consignor 寄銷人   7**zO3 H  
consolidated balance sheet 合併資產負債表   7mL1$i6=  
consolidated profit and loss account 合併損益表   qJR8fQ
  
consolidation 合併   !e('T@^u6u  
construction cost 營建成本   M{p9b E[j  
construction revenue 營建收入   bG+Gg*0p  
contract 合同   61*b|.sl'#  
control account 統制賬戶   R S] N%`]  
copyright 版權   |I3&a=,  
corporation 公司   AOx8OiqE:  
cost 成本   {vur9L  
cost accounting 成本會計   v+CW([zAx#  
cost of labour 勞工成本   6` 3kNk;  
cost of production 生產成本   `!ZkWF6  
cost of manufacture 製造成本   R9UC0D:-x  
cost of sales 銷貨成本   Pt'=_^I o  
cost price 成本價格   ep
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credit 貸方   |V^f}5gd  
credit note 收款通知單   4x.I"eW~&  
creditor 債權人   <)oxs]<  
crossed check 橫線支票   &+GbklUB~  
current account 往來活期賬戶   <f0yh"?6VH  
current asset 流動資產   (V"7H  
current liability 流動負債   1"T&B0G3l  
current profit and loss 本期損益   ZL9|/ PY  
debit 借方   m3|l-[!OA"  
debt 債務   r$%,k*X^ k  
debtor 債務人   ~}Z{hs)  
deed 契據   Dc]J3r  
deferred assets 遞延資產   Htep
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deferred liabilities 遞延負債   lLEEre  
delivery 交貨   !X=
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delivery expense 送貨費   EpENhC0  
delivery order 出貨單   s+v$sF  
demand draft 即期匯票   !0cb f&^:  
demand note 即期票據   .C1g Dry]  
demurrage charge 延期費   :kXxxS  
deposit 存款   uFaT~ 4  
deposit slip 存款單   T? ,Q=.  
depreciation 折舊   YW"nPZNPy~  
direct cost 直接成本   .GFKy  
direct labour 直接人工   aI \]R:f,  
director 董事   M$3/jl*#}  
discount 折扣   _;-b ZH  
discount on purchase 進貨折扣   VGOdJ|2]Wr  
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