[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。   iaQFVROu  
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acceptance 承兌   Yfy";C7X  
account 賬戶   Ij9=J1c4  
accountant 會計員   q35=_'\W  
accounting 會計   _j~y;R)  
accounting system 會計制度    vF'IK,  
accounts payable 應付賬款   lGJ&\Lv
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accounts receivable 應收賬款   r>rL[`p(2  
accumulated profits 累積利益   OK z5;#S=  
adjusting entry ?#123;整記錄   7(H?3)%0  
adjustment ?#123;整   ;x/.8fA  
administration expense 管理費用   %Kh}6   
advances 預付   W~s:SN  
advertising expense 廣告費   <d{>[R)  
agency 代理   U?Vik  
agent 代理人   "po;[ Ia2  
agreement 契約   bKh}Y`  
allotments 分配數   aLwEz}-   
allowance 津貼   CYM>4C~>JW  
amalgamation 合併   u5`b")a  
amortization 攤銷   _&]Gw, ~/i  
amortized cost 應攤成本   N _(-\\mq  
annuities 年金   af/0e}-  
applied cost 已分配成本   BM87f:d  
applied expense 已分配費用   <W*6=HZ'  
applied manufacturing expense 己分配製造費用   m=w #l>!  
apportioned charge 攤派費用   "M,H
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appreciation 漲價   n+s=u$%qn  
article of association 公司章程   m,F4N$  
assessment 課稅   M1*x47bN  
assets 資產   xSq+>,b  
attorney fee 律師費   F#RtU :R  
audit 審計   +Edq4QYwR  
auditor 審計員   semTAoqH  
average 平均數   _OK!/T*FBt  
average cost 平均成本   zXe]P(p<  
bad debt 壞賬   i{r[zA]$  
balance 餘額   >B.KI}dE  
balance sheet 資產負債表   lEw!H^O4  
bank account 銀行賬戶   *QoQ$alHH  
bank balance 銀行結存   ]@l;;Sp  
bank charge 銀行手續費   6?/f$,v  
bank deposit 銀行存款   E:P_ CDSd]  
bank discount 銀行貼現   mw83pU6  
bank draft 銀行匯票   .AF\[IQ  
bank loan 銀行借款   1=^ |  
bank overdraft 銀行透支   e_FoN
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bankers acceptance 銀行承兌   /5Yl, P  
bankruptcy 破產   Z/OERO   
bearer 持票人   LfvRH?<W  
beneficiary 受益人   T|5uywA|  
bequest 遺產   l?HC-_Pbh  
bill 票據   ~6[3Km|2  
bill of exchange 匯票   
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bill of lading 提單   EIOP+9zP  
bills discounted 貼現票據   f2ck=3  
bills payable 應付票據   $7p0<<Nck  
bills receivable 應收票據   6s$h _$[X  
board of directors 董事會   "}0)~,{xB  
bonds 債券   1.nYT*  
bonus 紅利   ;Ji3|=4u  
book value 賬面價值   _V3}F1?W  
bookkeeper 簿記員   ^+Vf*YY 8  
bookkeeping 簿記   GvL\%0Ibx  
branch office general ledger 支店往來賬戶   /@",5U#  
broker 經紀人   PE6ZzxR|U<  
brought down 接前   TR:4$92:H  
brought forward 接上頁   o\nFSGkn  
budget 預算   Qo80u?*  
by-product 副產品   Kw`}hSE>o  
by-product sales 副產品銷售   X$_z"t  
capital 股本   =ibKdPtTh^  
capital income 資本收益   6Zv-kG  
capital outlay 資本支出   bFJ>+ {#  
capital stock 股本   hE +M|#o  
capital stock certificate 股票   g c W'  
carried down 移後   W}WDj:  
carried forward 移下頁   w1+ %+x  
cash 現金   Na+3aM%%  
cash account 現金賬戶   SYgkYR  
cash in bank 存銀行現金   D#d/?\2  
cash on delivery 交貨收款   , ksr%gR+  
cash on hand 庫存現金   ZD<e$PxxCd  
cash payment 現金支付   2rM/kF >g  
cash purchase 現購   =V:Al   
cash sale 現沽   ]'0}fuV  
cashier 出?#123;員   ~@"H\): /  
cashiers check 本票   `_3Gb  
certificate of deposit 存款單折   H9[0-Ur5  
certificate of indebtedness 借據   zo1fUsK?  
certified check 保付支票   xqv&^,ic  
certified public accountant 會計師   W O'nW  
charges 費用   |[$TT$
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charge for remittances 匯水手續費   f
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charter 營業執照   dfXBgsc6i  
chartered accountant 會計師   ye4GHAm,p  
chattles 動產   S|m|
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check 支票   8,)<,g-/=  
che stub 支票存根   QGnUPiD
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closed account 己結清賬戶   PD-*rG `  
closing 結算   {^R>H|~  
closing entries 結賬紀錄   R'^J#"[  
closing stock 期末存貨   D*g K,`  
closing the book 結賬   @/='BVb'T  
columnar journal 多欄日記賬   q( %)^C  
combination 聯合   C-^8;xd  
commission 佣金   ,]tMZ?n8  
commodity 商品   ^g" %:4zO  
common stock 普通股   )~ ^`[`  
company 公司   Axla@  
compensation 賠償   JcC2Zn6  
compound interest 複利   6U1_Wk?  
consignee 承銷人   <9S5  
consignment 寄銷   QvlVjDIy  
consignor 寄銷人   #`%V/#YK  
consolidated balance sheet 合併資產負債表   Ys<z%  
consolidated profit and loss account 合併損益表   =Nr?
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consolidation 合併   tV2o9!N4  
construction cost 營建成本   
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construction revenue 營建收入   |J~A )Bw?  
contract 合同   OZ&SxR%q4  
control account 統制賬戶   sRC?l_n;  
copyright 版權   -+:t%A?  
corporation 公司   -(zw80@&  
cost 成本   
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cost accounting 成本會計   P9M%B2DQ6f  
cost of labour 勞工成本   v|nt(-JX  
cost of production 生產成本   N,&bBp  
cost of manufacture 製造成本   'T]Ok\  
cost of sales 銷貨成本   #r@>.S=U]  
cost price 成本價格   -2Dgr\M  
credit 貸方   f;bVzti+w  
credit note 收款通知單   Sd\oL*lN  
creditor 債權人   -`PLewvX  
crossed check 橫線支票   dA0 o{[o=  
current account 往來活期賬戶   {#z[iiB  
current asset 流動資產   k>:\4uI|<\  
current liability 流動負債   ,v#3A7"yW  
current profit and loss 本期損益   rE?B9BF3O  
debit 借方   &Zo+F]3d  
debt 債務   w]US- 7  
debtor 債務人    ozl>Au  
deed 契據   -#r=  
deferred assets 遞延資產   dlMjy$/
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deferred liabilities 遞延負債   H5be5  
delivery 交貨   L8KaK  
delivery expense 送貨費   A%~t[
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delivery order 出貨單   [+qB^6I+P%  
demand draft 即期匯票   xiF}{25a
 
demand note 即期票據   _Bh
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demurrage charge 延期費   5oo6d4[  
deposit 存款   z  h%b<  
deposit slip 存款單   Q>TNzh  
depreciation 折舊   .~|[* q\  
direct cost 直接成本   G9CL}=lJ,  
direct labour 直接人工   G#6O'G N  
director 董事   @QDpw1;V'  
discount 折扣   k-sBf Jy\  
discount on purchase 進貨折扣   g ~%IA.$c  
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