[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。   ?e]4HHgU]  
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acceptance 承兌   Z1\_[GA  
account 賬戶   [b;Oalw  
accountant 會計員   ~z|
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accounting 會計   c!Pi)  
accounting system 會計制度   aQFYSl  
accounts payable 應付賬款   LUo3y'  
accounts receivable 應收賬款   r7ywK9UL  
accumulated profits 累積利益   sd8o&6  
adjusting entry ?#123;整記錄   8CA4gnh  
adjustment ?#123;整   5/P?@`/eT  
administration expense 管理費用   A2rr>  
advances 預付   s977k 2pp-  
advertising expense 廣告費   eIo f{#  
agency 代理   !k<+-Lf:2  
agent 代理人   Jz%&-e3  
agreement 契約   /B1<N}  
allotments 分配數   %$]u6GKabi  
allowance 津貼   u0XGtu$4  
amalgamation 合併   IUc!nxF#  
amortization 攤銷   uVscF
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amortized cost 應攤成本   M"p$9t  
annuities 年金   C(,s_Ks  
applied cost 已分配成本   }clFaT>m?  
applied expense 已分配費用   Uut,cQ". d  
applied manufacturing expense 己分配製造費用   )[nzmL*w  
apportioned charge 攤派費用   *~&W?i  
appreciation 漲價   *[yCcqN.  
article of association 公司章程   3\D jV2t  
assessment 課稅   5 YC(gv3/  
assets 資產   2s6Vy  
attorney fee 律師費   ZibHT:n  
audit 審計   mH8s'F  
auditor 審計員   dc?Yk3(Y  
average 平均數   ?LNwr[C0  
average cost 平均成本   P'Y8 t  
bad debt 壞賬   ]"CAP%  
balance 餘額   t1ZZru'r  
balance sheet 資產負債表   l0Pg`wH,  
bank account 銀行賬戶   n:<avl@o<  
bank balance 銀行結存   bQ .y,+  
bank charge 銀行手續費   " *Ni/p$I  
bank deposit 銀行存款   8sbS7*#  
bank discount 銀行貼現   4El{2cfA  
bank draft 銀行匯票   orHVL2 KK  
bank loan 銀行借款   dOiy[4s  
bank overdraft 銀行透支   ^`dp!1.+  
bankers acceptance 銀行承兌   },f7I^s|  
bankruptcy 破產   &F.lo9JJ  
bearer 持票人   Xq)'p8C?  
beneficiary 受益人   =G=.TH RUk  
bequest 遺產   o9 eK7*D  
bill 票據   W%h<@@c4,  
bill of exchange 匯票   `L;I/Hp  
bill of lading 提單   BAKfs/N  
bills discounted 貼現票據   WHpbQQX  
bills payable 應付票據   e|4jT7L}  
bills receivable 應收票據   CWDo_g$  
board of directors 董事會   {O^1WgGc[  
bonds 債券   np>*O}r*  
bonus 紅利   c"QH-sE  
book value 賬面價值   3G>E>yJ  
bookkeeper 簿記員   ;G\rhk  
bookkeeping 簿記   3IJIeG >  
branch office general ledger 支店往來賬戶   uo x;PDK  
broker 經紀人   |x kixf4zz  
brought down 接前   2qn~A0r  
brought forward 接上頁   T:}Ed_m}q  
budget 預算   >2C;5ba  
by-product 副產品   m=}kGzIY4  
by-product sales 副產品銷售   bpU^|r^W  
capital 股本   hQet?*diU  
capital income 資本收益   z+\>e~U6J}  
capital outlay 資本支出   I}8F3_b,#  
capital stock 股本   Nvew^c)x  
capital stock certificate 股票   (8
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carried down 移後   I'yhxym
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carried forward 移下頁   "thu@~aC  
cash 現金   g@EKJFjl  
cash account 現金賬戶   CRqa[boU*  
cash in bank 存銀行現金   n1;V2k{uV  
cash on delivery 交貨收款   <]!IC]+  
cash on hand 庫存現金   rB7(&(n>^  
cash payment 現金支付   }5S2v+zE  
cash purchase 現購   tx.YW9xD  
cash sale 現沽   i
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cashier 出?#123;員   |mM
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cashiers check 本票   c9ZoO;  
certificate of deposit 存款單折   43VuH  
certificate of indebtedness 借據   C<7J5  
certified check 保付支票   /JfXK$`  
certified public accountant 會計師   x)Gox H~#  
charges 費用   +_ G'FD  
charge for remittances 匯水手續費   +2
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charter 營業執照   --/ .  
chartered accountant 會計師   >H%8~ Oek  
chattles 動產   ~_oTEXT^O  
check 支票   lW2qVR  
che stub 支票存根   ]O\6.>H  
closed account 己結清賬戶   1ii.nt1u  
closing 結算   {6AJ>}3  
closing entries 結賬紀錄   "?il07+w%  
closing stock 期末存貨   0GG
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closing the book 結賬   vLC&C-f  
columnar journal 多欄日記賬   !#?tA/t@  
combination 聯合   Gs9jX/#  
commission 佣金   dGfWRqS]  
commodity 商品   REsThB  
common stock 普通股   [[|;Wr}2  
company 公司   R.fRQ>rI  
compensation 賠償   >/n/n{{  
compound interest 複利   2Hd6  
consignee 承銷人   tDwXb>  
consignment 寄銷   c8Opc"UE  
consignor 寄銷人   kjmF-\  
consolidated balance sheet 合併資產負債表   <zUmcZ  
consolidated profit and loss account 合併損益表   QJTC@o  
consolidation 合併   ^:q(ksssY  
construction cost 營建成本   M6I1`Lpf  
construction revenue 營建收入   XNl!(2x'pb  
contract 合同   Ue\&  
control account 統制賬戶   N" 8o
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copyright 版權   V]8fn MH  
corporation 公司   61KJ( rSX3  
cost 成本   ULJI`I|m  
cost accounting 成本會計   I2Us!W>6-  
cost of labour 勞工成本   0O:TKgb&C.  
cost of production 生產成本   n/6A@C  
cost of manufacture 製造成本   T]my
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cost of sales 銷貨成本   nxJh K T  
cost price 成本價格   ?|L)!LYx  
credit 貸方   ?+!KucTF  
credit note 收款通知單   Vz,WPm$I  
creditor 債權人   =1,g#HS  
crossed check 橫線支票   COT;KC6 n  
current account 往來活期賬戶   ewLr+8  
current asset 流動資產   9X(bByEO  
current liability 流動負債   #A/jG v^  
current profit and loss 本期損益   vS0P]AUo  
debit 借方   aR\=p:%jGI  
debt 債務   UFl*^j_)]  
debtor 債務人   2#&K3v  
deed 契據   }Yt0VtL
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deferred assets 遞延資產   }FK6o 6  
deferred liabilities 遞延負債   UxW>hbzr&V  
delivery 交貨   (PNvv/A  
delivery expense 送貨費   V- vVb  
delivery order 出貨單   uaGg8  
demand draft 即期匯票   j4l7Tx  
demand note 即期票據   l(`w]=t&  
demurrage charge 延期費   g7H;d  
deposit 存款   ^NCH)zK]v  
deposit slip 存款單   :{fsfZXXr  
depreciation 折舊   dV5$L e#y  
direct cost 直接成本   RsY<j& f  
direct labour 直接人工  
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director 董事   *7R3EUUk  
discount 折扣   F3qi$3HM  
discount on purchase 進貨折扣   _A,m@BCz  
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