[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。   eLnS1w2  
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acceptance 承兌   /R&h#;l  
account 賬戶   >0W P:-\*  
accountant 會計員   p4*L}Q  
accounting 會計   {ywwJ  
accounting system 會計制度   oeB' {bG  
accounts payable 應付賬款   S_/S2(V"  
accounts receivable 應收賬款   *BdH &U  
accumulated profits 累積利益   m\X\Xp~A  
adjusting entry ?#123;整記錄   P^Owgr=Y  
adjustment ?#123;整   t ^[fu,  
administration expense 管理費用   (:HT|gKoE  
advances 預付   =$fz</S=J  
advertising expense 廣告費   X6r0+D5AvB  
agency 代理   f:ObI  
agent 代理人   >36,lNt  
agreement 契約   <|jh3Hlp  
allotments 分配數   5af0- hj  
allowance 津貼   HE%
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amalgamation 合併   3h d30o  
amortization 攤銷   r9OgezER  
amortized cost 應攤成本   ?-vWNv  
annuities 年金   [&PF ;)i  
applied cost 已分配成本   6Eu(C]nC(  
applied expense 已分配費用   6]Is"3ca  
applied manufacturing expense 己分配製造費用   yV )fJ_  
apportioned charge 攤派費用   fg3Jv*  
appreciation 漲價   PPr Pj^%z=  
article of association 公司章程   _eOC,J<-~  
assessment 課稅   X<$Tn60,  
assets 資產   Xt<1b
 
attorney fee 律師費   2&>t, ;v@  
audit 審計   R`Z"ey@C  
auditor 審計員   d#a/J.Z$A  
average 平均數   )q-NE)  
average cost 平均成本   A5TSbW']+5  
bad debt 壞賬   O573AA  
balance 餘額   G rp{ .  
balance sheet 資產負債表   {zvaZY|K"  
bank account 銀行賬戶   9hfg/3t('  
bank balance 銀行結存   YM:sLeQ~c  
bank charge 銀行手續費   ]s AuL
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bank deposit 銀行存款   ?$ e]K/
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bank discount 銀行貼現   iX]OF.:   
bank draft 銀行匯票   s@@Km1w  
bank loan 銀行借款   Rzg;GH  
bank overdraft 銀行透支   "u!gfG?oH  
bankers acceptance 銀行承兌   ?J2A1iuq3  
bankruptcy 破產   ,<t.Iz%  
bearer 持票人   @6>Q&GYqt  
beneficiary 受益人   q
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bequest 遺產   AAlc %d/9  
bill 票據   f?Zjd&|Ch  
bill of exchange 匯票   *v+l,z4n  
bill of lading 提單   BX0lk  
bills discounted 貼現票據   ]EX6Y  
bills payable 應付票據   ]O"f%  
bills receivable 應收票據   S>~ f.  
board of directors 董事會   1"ZtE\{ "  
bonds 債券   $lJcC |*  
bonus 紅利   `xLsD}32  
book value 賬面價值   |VWT4*K  
bookkeeper 簿記員   7s xX?u  
bookkeeping 簿記   Q^Cm3|ZO  
branch office general ledger 支店往來賬戶   n9+33^ PT  
broker 經紀人   sX%n`L  
brought down 接前   LUMbRrD-  
brought forward 接上頁   ?n`m
 
budget 預算   ~~OFymQ%?q  
by-product 副產品   d^aVP  
by-product sales 副產品銷售   a.Z@Z!*  
capital 股本   \dtiv&x  
capital income 資本收益   \Mg_Q$  
capital outlay 資本支出   _Hv+2E[4Z  
capital stock 股本   VO|ECB2e  
capital stock certificate 股票   >o?v[:u*  
carried down 移後   4|`>}Nu  
carried forward 移下頁   ?IVJ#6[  
cash 現金   +)sX8zb*gY  
cash account 現金賬戶   Z v@nK%#J  
cash in bank 存銀行現金   {=ox1+d  
cash on delivery 交貨收款   =9jK\ T^  
cash on hand 庫存現金   ,
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cash payment 現金支付   v745FIy<  
cash purchase 現購   t>\sP   
cash sale 現沽   N;g@lyo  
cashier 出?#123;員   :25LQf^nz  
cashiers check 本票   p@Y=6Bw  
certificate of deposit 存款單折   $y8-JR ~  
certificate of indebtedness 借據   '> "{yi-  
certified check 保付支票   XDemdMy$  
certified public accountant 會計師   e3p|g]  
charges 費用   0kkDlWkzo  
charge for remittances 匯水手續費   S\A/*!%~y  
charter 營業執照   )\akIA  
chartered accountant 會計師   I%3[aBz4  
chattles 動產   Y$=jAN  
check 支票   h !^= c  
che stub 支票存根   a `R%\@1  
closed account 己結清賬戶   K;RH,o1  
closing 結算   ,|]JaZq  
closing entries 結賬紀錄   ;,&cWz  
closing stock 期末存貨   j7~FR{:j  
closing the book 結賬   1r;zA<<%R  
columnar journal 多欄日記賬   e}UQN:1  
combination 聯合   1F@ j?)(  
commission 佣金   R/+$ :  
commodity 商品   ` =>}*GS  
common stock 普通股   4Z)s8sDKW  
company 公司   yix[zfQt0  
compensation 賠償   h aAY=:  
compound interest 複利   ]||b2[*  
consignee 承銷人   m{/7)2.  
consignment 寄銷   _?tpO61g>  
consignor 寄銷人   uR
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consolidated balance sheet 合併資產負債表   }Pcm'o_wT  
consolidated profit and loss account 合併損益表   uZ+bo&  
consolidation 合併   ^D+J k8  
construction cost 營建成本   QUrPV[JQ  
construction revenue 營建收入   |toP86  
contract 合同   U2 *ORd  
control account 統制賬戶   0,%{
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copyright 版權   QZzamT)"  
corporation 公司   :X0L6y)u  
cost 成本   c[h~=0UtJ  
cost accounting 成本會計   n|i:4D  
cost of labour 勞工成本   @-$8)?`q  
cost of production 生產成本   aFnel8  
cost of manufacture 製造成本   t3;Zx+Br  
cost of sales 銷貨成本   A8)4nOXM  
cost price 成本價格   ^hIdmTf6  
credit 貸方   s4|\cY`b-  
credit note 收款通知單   X6HaC+P  
creditor 債權人   '75T2Ud  
crossed check 橫線支票   ![_x/F9  
current account 往來活期賬戶   }HgG<.H>  
current asset 流動資產   q/i2o[f'n  
current liability 流動負債   |+#Zuq  
current profit and loss 本期損益   B~]Kqp7yU  
debit 借方   }3(!kW  
debt 債務   +?_!8N8  
debtor 債務人   )^j_O^T5  
deed 契據   y* +y&  
deferred assets 遞延資產   `w@:h4f  
deferred liabilities 遞延負債   {9x_E {  
delivery 交貨   28MMH Q  
delivery expense 送貨費   {r^_g(.q  
delivery order 出貨單   ^6s im2  
demand draft 即期匯票   \[MAa:/  
demand note 即期票據   M(-)\~9T  
demurrage charge 延期費   uFkl^2  
deposit 存款   o@:"3s  
deposit slip 存款單   CFtQPTw  
depreciation 折舊   Sc<dxY@w7-  
direct cost 直接成本   [|(|"dh@^H  
direct labour 直接人工   -,J<X\  
director 董事   2dn^K3  
discount 折扣   aacy5E  
discount on purchase 進貨折扣   vm [lMx  
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