[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。   FdnLxw  
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acceptance 承兌   MTl @#M  
account 賬戶   Ufi#y<dP  
accountant 會計員   Si ~wig2  
accounting 會計   tGl|/  
accounting system 會計制度   3;}YW^oXq  
accounts payable 應付賬款   k:~UBs\)(  
accounts receivable 應收賬款  
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accumulated profits 累積利益   4%q
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adjusting entry ?#123;整記錄   a(O@E%|u  
adjustment ?#123;整   j?$B@Zk  
administration expense 管理費用   +RpCh!KP  
advances 預付   =&"pG`x  
advertising expense 廣告費   avG#0AY  
agency 代理   |p+FIr+  
agent 代理人   `l?MmIJ  
agreement 契約   _O87[F1  
allotments 分配數   ?XyrG1('  
allowance 津貼   jM6$R1HX  
amalgamation 合併   a}VR>!b  
amortization 攤銷   8,+T[S  
amortized cost 應攤成本   r/N
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annuities 年金   W6EEC<$JL  
applied cost 已分配成本   im:[ViR {  
applied expense 已分配費用   FO!0TyQ  
applied manufacturing expense 己分配製造費用   vFLE%z{\o  
apportioned charge 攤派費用   mGP%"R2X  
appreciation 漲價   }>y~P~`S:  
article of association 公司章程   J'=s25OWU  
assessment 課稅   "tk1W>liIN  
assets 資產   Ux" ^3D  
attorney fee 律師費   =w_T{V  
audit 審計   (qc<'$o  
auditor 審計員   zN+jn
  
average 平均數   :Zq?V`+M  
average cost 平均成本   leizjL\P  
bad debt 壞賬   Lnn^j#n  
balance 餘額   ]+qd|}^  
balance sheet 資產負債表   H|?r_Ns  
bank account 銀行賬戶   5$Kv%U  
bank balance 銀行結存   3~WI3ZIR  
bank charge 銀行手續費   'i3-mZ/|8  
bank deposit 銀行存款   't(#HBU  
bank discount 銀行貼現   vft7-|8T  
bank draft 銀行匯票   '5T
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bank loan 銀行借款   +ZE"pA^C  
bank overdraft 銀行透支   Te)%L*X  
bankers acceptance 銀行承兌   E'8XXV^I?P  
bankruptcy 破產   )Rk(gd  
bearer 持票人   i+I.>L/S  
beneficiary 受益人   }\N ~%?6D  
bequest 遺產   @wAYhnxq  
bill 票據   *E|3Vy{4  
bill of exchange 匯票   O6-';H:I]L  
bill of lading 提單    UiK)m:NU  
bills discounted 貼現票據   *$('ous8  
bills payable 應付票據   (]fbCH:  
bills receivable 應收票據   4_CXs.v1  
board of directors 董事會   ~U8#yo  
bonds 債券   M6]:^;p'  
bonus 紅利   yMgS0  
book value 賬面價值   )&)tX.  
bookkeeper 簿記員   MM@&QaK  
bookkeeping 簿記   V%M@zd?u.  
branch office general ledger 支店往來賬戶   ky]L`
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broker 經紀人   vf?m6CMU!  
brought down 接前   9Z 6  
brought forward 接上頁   VeFfkg4  
budget 預算   @v/Ae_q!  
by-product 副產品   $Zrc-tkV  
by-product sales 副產品銷售   ]nxSVKE4p  
capital 股本   5HAAaI  
capital income 資本收益   daQJ{Cd,w  
capital outlay 資本支出   kO
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capital stock 股本   $9Xn.,W  
capital stock certificate 股票   JkLpoe81  
carried down 移後   gIGi7x  
carried forward 移下頁   e<u~v0r
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cash 現金   ldaT: er9  
cash account 現金賬戶   a(`"qS  
cash in bank 存銀行現金   4*q6#=G  
cash on delivery 交貨收款   -gb@BIV#  
cash on hand 庫存現金   ?%Pi #%P  
cash payment 現金支付   +-hfl/$  
cash purchase 現購   ;Q5o38(  
cash sale 現沽   KC<K*UHPAH  
cashier 出?#123;員   01%0u8U  
cashiers check 本票   3?&P^{  
certificate of deposit 存款單折   S*ie$
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certificate of indebtedness 借據   ub4(g~E  
certified check 保付支票   QT"o"B  
certified public accountant 會計師   '?mky,:HT  
charges 費用   Djp;\.$(  
charge for remittances 匯水手續費   d=HD! e  
charter 營業執照   fzjtaH?  
chartered accountant 會計師   B-$ps=G+z  
chattles 動產   u$"Ew^C  
check 支票   ,nniSG((3  
che stub 支票存根   E,A9+OKxJ  
closed account 己結清賬戶   
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closing 結算  
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closing entries 結賬紀錄   Hv =7+O$  
closing stock 期末存貨   S)^eHuXPI  
closing the book 結賬   .  
columnar journal 多欄日記賬   wFL7JwK:G  
combination 聯合  
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commission 佣金   - l0X]&Ex  
commodity 商品   AD'c#CT  
common stock 普通股   xUB{{8B:L  
company 公司   \Dx)P[Ur  
compensation 賠償   7z+Ngt' !  
compound interest 複利   gYw=Z_z  
consignee 承銷人   drB$q[Ak9  
consignment 寄銷   ]rO/I
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consignor 寄銷人   uHt@;$9A  
consolidated balance sheet 合併資產負債表   xZMAX}8v  
consolidated profit and loss account 合併損益表   xI5zP? _v  
consolidation 合併   ^%33&<mB}  
construction cost 營建成本   mGUG  
construction revenue 營建收入   xHn  "D@  
contract 合同   )aX#RM? N  
control account 統制賬戶   l27J  
copyright 版權   7I:<i$)V  
corporation 公司   C7MCM
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cost 成本   ~=Fp0l)#  
cost accounting 成本會計   Q2t>E(S  
cost of labour 勞工成本   XpP}(A@G  
cost of production 生產成本   ~H626vT37  
cost of manufacture 製造成本   Qy'
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cost of sales 銷貨成本   kE{-h'xADD  
cost price 成本價格   6[]O3Aa  
credit 貸方   0(|36;x  
credit note 收款通知單   J['?ud}@  
creditor 債權人    11-?M  
crossed check 橫線支票   ?Aky!43  
current account 往來活期賬戶   kNUNh[  
current asset 流動資產   TmgSV#G  
current liability 流動負債   %T~LK=m  
current profit and loss 本期損益   kO8oH8Vt
 
debit 借方   xbze{9n"  
debt 債務   TI637yqCU  
debtor 債務人   '# J/e0o@  
deed 契據   vsbD>`I  
deferred assets 遞延資產   ]nx5E_j2  
deferred liabilities 遞延負債   9Ui|8e~=  
delivery 交貨   _I#a`G  
delivery expense 送貨費   \.MPjD  
delivery order 出貨單   {pk&dB _Bu  
demand draft 即期匯票   TZE;$:1vx>  
demand note 即期票據   !MD uj  
demurrage charge 延期費   S(5&%}QFQ  
deposit 存款   <ta#2  
deposit slip 存款單   2!6
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depreciation 折舊   \7tJ)[0aF  
direct cost 直接成本   0d #jiG  
direct labour 直接人工   ZTi KU)  
director 董事    LhtA]z,m  
discount 折扣  
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discount on purchase 進貨折扣   h8?E+0  
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