[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。   G8oQSo;D  
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acceptance 承兌   {{DW P-v4  
account 賬戶   hrAI@.Bo  
accountant 會計員   Dkdm~~Rr  
accounting 會計   xEiW
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accounting system 會計制度   Bv=Z*"Fv  
accounts payable 應付賬款   sU}e78mh  
accounts receivable 應收賬款   TOuFFR  
accumulated profits 累積利益   03#_ (  
adjusting entry ?#123;整記錄   3> fuH'=  
adjustment ?#123;整   h'jnc.  
administration expense 管理費用   a,tP.Xsl  
advances 預付   9SFiL#1  
advertising expense 廣告費   /V*eAn8>  
agency 代理   P2Eyqd8  
agent 代理人   n+i}>3'A  
agreement 契約   ,,iQG' *  
allotments 分配數   \m.{^Xd~  
allowance 津貼   uIPR*9~6o  
amalgamation 合併   =Tj0dfO|"  
amortization 攤銷   . }1!MK5  
amortized cost 應攤成本   )i>KYg w  
annuities 年金   !kz\ {  
applied cost 已分配成本   0!zWXKX  
applied expense 已分配費用   x-W0 h  
applied manufacturing expense 己分配製造費用   ><DE1tG  
apportioned charge 攤派費用   Gce_gZH7{  
appreciation 漲價   ;}PL/L$L6;  
article of association 公司章程   bBQp:P?E  
assessment 課稅   fAm2ls7c  
assets 資產   1h"B-x  
attorney fee 律師費   2KX *x_-  
audit 審計   ~>EVI=?  
auditor 審計員   s-DtkO  
average 平均數   jW*A(bK8:  
average cost 平均成本   s6 ^JgdW  
bad debt 壞賬   X3 >(K1  
balance 餘額   D;E&;vP6%  
balance sheet 資產負債表   9PBmBP~  
bank account 銀行賬戶   qjFgy)qV  
bank balance 銀行結存   I[|I\tW  
bank charge 銀行手續費   =wQ=`  
bank deposit 銀行存款   R3<+z  
bank discount 銀行貼現   *5NffiA}-  
bank draft 銀行匯票   - t+Mh.  
bank loan 銀行借款   $ S49v  
bank overdraft 銀行透支   =sm(
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bankers acceptance 銀行承兌   8,=$>@u  
bankruptcy 破產   *Zv w&y*  
bearer 持票人   O| 2Q- @D  
beneficiary 受益人   ppYz~ {"r  
bequest 遺產   }0TY  
bill 票據   (1o^Dn3  
bill of exchange 匯票   Ob6vg
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bill of lading 提單   68SM br  
bills discounted 貼現票據    96BMJE'  
bills payable 應付票據   /IC'R"V a  
bills receivable 應收票據   l1??b  
board of directors 董事會   kmS8>O  
bonds 債券  
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bonus 紅利   g[$B90  
book value 賬面價值   7-
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bookkeeper 簿記員    j0GI[#  
bookkeeping 簿記   x0d+cSw  
branch office general ledger 支店往來賬戶   $1
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broker 經紀人   ZUu^==a  
brought down 接前   d.Z]R&X08  
brought forward 接上頁   3%} Ma,  
budget 預算   "OPUGwf  
by-product 副產品   sHF vzE%  
by-product sales 副產品銷售   u62sq: GjH  
capital 股本   1mX*0>  
capital income 資本收益   ^WNJQg'  
capital outlay 資本支出   Rc 4EF HL  
capital stock 股本   %Z7!9+<  
capital stock certificate 股票   Vo%d;>!G\;  
carried down 移後   VC.?]'OqD  
carried forward 移下頁   nqBuC  
cash 現金   HZ}*o%O  
cash account 現金賬戶   )>fi={!=c  
cash in bank 存銀行現金   ^Toi_  
cash on delivery 交貨收款   dc05,Bz  
cash on hand 庫存現金   ]Q3Gj@6  
cash payment 現金支付   ueR42J%s  
cash purchase 現購   xYT.J 6  
cash sale 現沽   B /W$RcV  
cashier 出?#123;員   2]+.8G7D%  
cashiers check 本票   a3;.{6el)H  
certificate of deposit 存款單折   H [D/Sz5`  
certificate of indebtedness 借據   L9T u
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certified check 保付支票   Cu:Zn%  
certified public accountant 會計師   b5DrwX{Ff  
charges 費用  
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charge for remittances 匯水手續費   0REWbcxd"  
charter 營業執照   f2wW2]Fg  
chartered accountant 會計師   qC)VT
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chattles 動產   #lF<="y%X  
check 支票   kgz{m;R  
che stub 支票存根   +a/o
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closed account 己結清賬戶   L|X5Ru  
closing 結算   X2cR+Ha0  
closing entries 結賬紀錄   g1~I*! p  
closing stock 期末存貨   =@2V#X]M*  
closing the book 結賬    ]D%k)<YK  
columnar journal 多欄日記賬   $T6Qg(p  
combination 聯合   ?_aR-[XRg  
commission 佣金   mB{{o
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commodity 商品   vgj^-  
common stock 普通股   A ? M]5d  
company 公司   F:S,{&jB  
compensation 賠償   F"xO0t  
compound interest 複利   0?SLRz8  
consignee 承銷人   F-^HN%  
consignment 寄銷   +,Az\aT/%  
consignor 寄銷人   (GG"'bYk  
consolidated balance sheet 合併資產負債表   %z~U@Mka  
consolidated profit and loss account 合併損益表   ozC!q)j  
consolidation 合併   _m],(J=,z  
construction cost 營建成本   =[JN'|Q+  
construction revenue 營建收入   bZ.N7X PH  
contract 合同   7X(]r1-+\  
control account 統制賬戶   "!tw ,Gp  
copyright 版權   R`2A-c  
corporation 公司   Ax
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cost 成本   vLuQe0l{  
cost accounting 成本會計   ,: 4DN&<  
cost of labour 勞工成本   8[)]3K x  
cost of production 生產成本   8%<`$`FyU  
cost of manufacture 製造成本   Da[C'm=  
cost of sales 銷貨成本   P]"deB|  
cost price 成本價格   ~lqGnNhh7  
credit 貸方   {Mr~%y4  
credit note 收款通知單   5!F\h'E  
creditor 債權人   j-YJ."  
crossed check 橫線支票   ~sIGI?5f  
current account 往來活期賬戶   j;20JA/b  
current asset 流動資產   {kPe#n>xT  
current liability 流動負債   nS+FX&_  
current profit and loss 本期損益   y168K[p  
debit 借方   MJ*]fC3/  
debt 債務   -~\.n  
debtor 債務人   T5Sg2a1&  
deed 契據   ;DD>k bd  
deferred assets 遞延資產   Mf:M3H%YV+  
deferred liabilities 遞延負債   /^
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delivery 交貨   L; q)8Pb  
delivery expense 送貨費   ZSPgci  
delivery order 出貨單   rjL?eTU"s  
demand draft 即期匯票   f[Fgh@4cj  
demand note 即期票據   a1G9wC:e  
demurrage charge 延期費  
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deposit 存款   #_?TIY:h  
deposit slip 存款單   :,NFFN  
depreciation 折舊   r|^lt7\  
direct cost 直接成本   *:9 >W$0u  
direct labour 直接人工   G7Z vfLR{:  
director 董事   1a&/Zlr  
discount 折扣   C NfJ:e2  
discount on purchase 進貨折扣   (@ fa~?v>@  
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