[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。   OxQYNi2  
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acceptance 承兌   uw33:G  
account 賬戶   @?Zf -.  
accountant 會計員   Uw)= WImz[  
accounting 會計   ? %(spV  
accounting system 會計制度   XA {F:%  
accounts payable 應付賬款   _Yq@FOu  
accounts receivable 應收賬款   ORBxD"J&  
accumulated profits 累積利益   0Z HDBh  
adjusting entry ?#123;整記錄   aGK@)&h$  
adjustment ?#123;整   -Sz_
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administration expense 管理費用   gn)R^  
advances 預付   {DwIjy31T  
advertising expense 廣告費   TSjIz5  
agency 代理   9I.^LZ"  
agent 代理人   c)~h<=)  
agreement 契約   9S>g6}[E#0  
allotments 分配數   Ur!~<4GO  
allowance 津貼   ]Blf9h7  
amalgamation 合併   YQd:M%$  
amortization 攤銷   P:k+ y$  
amortized cost 應攤成本   89HsPB1"t  
annuities 年金   I[D8""U  
applied cost 已分配成本   ~3CVx bB^<  
applied expense 已分配費用   >o/95xk2  
applied manufacturing expense 己分配製造費用   pRi<cO  
apportioned charge 攤派費用   C:i|-te  
appreciation 漲價   ;>>C)c4V"  
article of association 公司章程   ?S ts
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assessment 課稅   #xT!E:W'  
assets 資產   (=c1  
attorney fee 律師費   0.Vi97`  
audit 審計   YGk9b+`  
auditor 審計員   !SxG(*u  
average 平均數   b>11h  
average cost 平均成本   )`+YCCa6F  
bad debt 壞賬   lH2wG2  
balance 餘額   qP1FJ89
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balance sheet 資產負債表   <9eu1^g  
bank account 銀行賬戶   QlEd6^&  
bank balance 銀行結存   2@khSWV  
bank charge 銀行手續費   J7+w4q~cB`  
bank deposit 銀行存款   R_N:#K.M  
bank discount 銀行貼現   [6tSYUZs  
bank draft 銀行匯票   Kq)MTlP0g  
bank loan 銀行借款   Hd &{d+B  
bank overdraft 銀行透支   XP
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bankers acceptance 銀行承兌   [L(hG
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bankruptcy 破產   d 6t:hn  
bearer 持票人   yI3kvh  
beneficiary 受益人   1m@^E:w  
bequest 遺產   
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bill 票據   ~*.-  
bill of exchange 匯票   /*rht
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bill of lading 提單   L,LNv  
bills discounted 貼現票據   6b=q-0yj  
bills payable 應付票據   0-d>I@j  
bills receivable 應收票據   "r'ozf2\  
board of directors 董事會   !3qVB  
bonds 債券   Log|%P\  
bonus 紅利   t TanW2C  
book value 賬面價值   .iwZ*b{  
bookkeeper 簿記員   ,"2TArC'z  
bookkeeping 簿記   *d*,Hqn  
branch office general ledger 支店往來賬戶   rcN 9.1  
broker 經紀人   %)(Cp-b!  
brought down 接前   @)6jE!LC  
brought forward 接上頁   #& ?g %'  
budget 預算   l.+yn91%>  
by-product 副產品   jZ*WN|FK?  
by-product sales 副產品銷售   19UN*g3(  
capital 股本   ~bK9R0|<  
capital income 資本收益   ~d >W?A  
capital outlay 資本支出   tJ0NPI56yP  
capital stock 股本   t^tmz PWA  
capital stock certificate 股票    jN*:QI  
carried down 移後   f 2YLk  
carried forward 移下頁   S<wj*"|.s  
cash 現金   ipE]}0q  
cash account 現金賬戶   MXtkP1A`  
cash in bank 存銀行現金   `'S0*kMT  
cash on delivery 交貨收款   )Kd%\PP  
cash on hand 庫存現金   6<7
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cash payment 現金支付   F7*wQ{~  
cash purchase 現購   Kg\R+i@#<  
cash sale 現沽   wq!iV |  
cashier 出?#123;員   X6e/g{S)  
cashiers check 本票   5@~|*g[  
certificate of deposit 存款單折   #I*QX%(H#  
certificate of indebtedness 借據   eD?3"!c!  
certified check 保付支票   9ooY? J  
certified public accountant 會計師   zg)sd1@  
charges 費用   Cfu=u *u  
charge for remittances 匯水手續費   V^s0fWa  
charter 營業執照   GEUg]nw  
chartered accountant 會計師   ]; $] G-  
chattles 動產   KvFMs\o6p  
check 支票   nw:-J1kWR  
che stub 支票存根   *Mc7f?H  
closed account 己結清賬戶  
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closing 結算   LPd\-S_rsP  
closing entries 結賬紀錄   !D^c3d  
closing stock 期末存貨    AnBJ(h  
closing the book 結賬   8 .>/6M  
columnar journal 多欄日記賬   2BXy<BM @  
combination 聯合   3>M&D20Z  
commission 佣金   ZJW[?V\5=  
commodity 商品   I^\&y(LJF  
common stock 普通股   =@x`?oev  
company 公司   ,MPB/j^o5!  
compensation 賠償   $tqJ/:I  
compound interest 複利   h&&6r\4/|  
consignee 承銷人   5*%#o  
consignment 寄銷   
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consignor 寄銷人   cf_|nL#9  
consolidated balance sheet 合併資產負債表   _*M42<wcO  
consolidated profit and loss account 合併損益表   Cizvw'XDV  
consolidation 合併   Lo.rvt  
construction cost 營建成本   72uz<i!&$  
construction revenue 營建收入   Fh|#u:n  
contract 合同   w'4AJ Q|;  
control account 統制賬戶   @D^^
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copyright 版權   CK+d!Eg  
corporation 公司   y m,H@~  
cost 成本   YUU-D(  
cost accounting 成本會計   Z6C=T;w  
cost of labour 勞工成本   z+}QZ>  
cost of production 生產成本   y;cUl, :v  
cost of manufacture 製造成本   UB`ToE|Ii  
cost of sales 銷貨成本   3\O |ii  
cost price 成本價格   `$LWmm#  
credit 貸方   ./vZe_o)j$  
credit note 收款通知單   Vgb *% I  
creditor 債權人   (:V>Hjt  
crossed check 橫線支票   ^[E'1$D  
current account 往來活期賬戶   ) /vhclkb  
current asset 流動資產   RrZM&lXY  
current liability 流動負債   [&[^G25  
current profit and loss 本期損益   +yob)%  
debit 借方   \`<cH#  
debt 債務   -Y#sI3o*R8  
debtor 債務人   wFh8?Z3u_  
deed 契據   `N//A}9  
deferred assets 遞延資產   %_-zWVJ  
deferred liabilities 遞延負債   EJ}
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delivery 交貨   w.\w1:d  
delivery expense 送貨費   JG[o"&Sd
 
delivery order 出貨單   YpAg  
demand draft 即期匯票   ?^mi3VM  
demand note 即期票據   x&Vm!,%: 1  
demurrage charge 延期費   5vAf7\*  
deposit 存款   rB~W Iu  
deposit slip 存款單   yq-=],h  
depreciation 折舊   %=AxJp!a  
direct cost 直接成本   Pz#7h*;cw.  
direct labour 直接人工   GPhl4#'  
director 董事   <:/&&@2  
discount 折扣   /v|"0  
discount on purchase 進貨折扣   kd:$oS_*s  
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