[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。   F52B~@.  
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acceptance 承兌   J4tcQ  
account 賬戶   9Bdt(}0A  
accountant 會計員   2X88:  
accounting 會計   w%c  
accounting system 會計制度   K"<*a"1I  
accounts payable 應付賬款   ? 0<w  
accounts receivable 應收賬款   J$9:jE-4  
accumulated profits 累積利益   td{O}\s7D  
adjusting entry ?#123;整記錄   ;`v% sx#  
adjustment ?#123;整   K?u(1  
administration expense 管理費用   Y\+KoR';  
advances 預付   yPu4T6Vv  
advertising expense 廣告費   DF1<JdO+  
agency 代理   c 5`U S
 
agent 代理人   C+K=[

 
agreement 契約   ~VTs:h  
allotments 分配數   !asqr1/  
allowance 津貼   "DSPPE&[c  
amalgamation 合併  
?mRE'#  
amortization 攤銷   RbQ <m!A  
amortized cost 應攤成本   :Gh
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annuities 年金   Vf-5&S&9  
applied cost 已分配成本   z,*:x4}F  
applied expense 已分配費用   Di=9m
HC  
applied manufacturing expense 己分配製造費用   MZ#T^Y  
apportioned charge 攤派費用   80ZnM%/}  
appreciation 漲價   PI|`vC|yy&  
article of association 公司章程   x:5dCI  
assessment 課稅   |$hgT K[L  
assets 資產   u/AT-er;  
attorney fee 律師費   We`'>'W0  
audit 審計   8SnS~._9  
auditor 審計員   _MYx%Z  
average 平均數   S|R|]J|  
average cost 平均成本   b>cafu  
bad debt 壞賬   ilEi")b=  
balance 餘額   &1)xoZ' \  
balance sheet 資產負債表   }X$l\pm  
bank account 銀行賬戶   m/USC'U%  
bank balance 銀行結存   J(h3]J/Yw  
bank charge 銀行手續費   P#G.lft"O  
bank deposit 銀行存款   "S(X[Y'  
bank discount 銀行貼現   3;$bS<>  
bank draft 銀行匯票   [{F%LRCo
-  
bank loan 銀行借款   (;6s)z  
bank overdraft 銀行透支   IG.f=+<0  
bankers acceptance 銀行承兌   9Z!lmfnJ  
bankruptcy 破產   aIvBY78o  
bearer 持票人   a0d ,

 
beneficiary 受益人   t&c&KFK)I&  
bequest 遺產   ]b[,LwB\`~  
bill 票據   }.%s xw  
bill of exchange 匯票   /j rY%C  
bill of lading 提單   ++9
2:decM  
bills discounted 貼現票據   Sa]Ek*  
bills payable 應付票據   c
%<2z  
bills receivable 應收票據   (Nz]h:}r  
board of directors 董事會   !p%@Deu  
bonds 債券   Xt(! a  
bonus 紅利   (zah890//  
book value 賬面價值   4DM
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bookkeeper 簿記員   k@qWig  
bookkeeping 簿記   ~Q!~eTw  
branch office general ledger 支店往來賬戶   =g0*MZ;
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broker 經紀人   8[\79|  
brought down 接前   aR(E7mXQ  
brought forward 接上頁   'yT`ef  
budget 預算   G:Hj;&'2  
by-product 副產品   E\e]K !  
by-product sales 副產品銷售   xw%)rm<t  
capital 股本   ~PUsgL^  
capital income 資本收益   URw!7bTz  
capital outlay 資本支出   \|{*arS  
capital stock 股本   ib50LCm  
capital stock certificate 股票   A#:8X1w  
carried down 移後   oYq,u@oM  
carried forward 移下頁   >6K4b/.5w  
cash 現金   @aB9%A n1  
cash account 現金賬戶   Qg>L,ZO  
cash in bank 存銀行現金   92(~'5Qr  
cash on delivery 交貨收款   , ,{6m d  
cash on hand 庫存現金   U(A4v0T  
cash payment 現金支付   F^ TAd  
cash purchase 現購   -M`D>  
cash sale 現沽   DB Xm  
cashier 出?#123;員   q6)p*}-  
cashiers check 本票   IuKnM`X  
certificate of deposit 存款單折   D5[VK`4Z  
certificate of indebtedness 借據   c9|a$^I6  
certified check 保付支票   *K!7R2Rat  
certified public accountant 會計師   z[FI2jl  
charges 費用   gN\*Y  
charge for remittances 匯水手續費   {fElt
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charter 營業執照   z6}Pj>1  
chartered accountant 會計師   .q0AoM  
chattles 動產   [#zE. TW  
check 支票   o~}1oN  
che stub 支票存根   ?7rD42\8H  
closed account 己結清賬戶   *?b@>_1K  
closing 結算   8v
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closing entries 結賬紀錄   \vs%U}IrO  
closing stock 期末存貨   |<QI%Y$dr  
closing the book 結賬   %d-`71|lG^  
columnar journal 多欄日記賬   hqWPf  
combination 聯合  
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commission 佣金   Ku&*`dME  
commodity 商品   oEPNN'~3  
common stock 普通股   hC|KH}aCR)  
company 公司   ,?
#*eJD  
compensation 賠償   7zi"caY  
compound interest 複利   xtu]F  
consignee 承銷人   ){jqfkL  
consignment 寄銷   ][rTQt m  
consignor 寄銷人   haik  
consolidated balance sheet 合併資產負債表   :MdEr//w  
consolidated profit and loss account 合併損益表   AAdD\%JZ  
consolidation 合併   Y"s )u7  
construction cost 營建成本   1uY3[Z9S  
construction revenue 營建收入   &KOO
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contract 合同   kYm o7  
control account 統制賬戶   #EEG>M*xB  
copyright 版權   O'@m4@L   
corporation 公司   ]zy~@,\  
cost 成本   3[iSF5%V*p  
cost accounting 成本會計    }Olr  
cost of labour 勞工成本   ZtKQ]jV&@  
cost of production 生產成本   &l?N:(r  
cost of manufacture 製造成本   mC%%)F'Zf  
cost of sales 銷貨成本   i)GeX:  
cost price 成本價格   \kfcv  
credit 貸方   L F8Pb;I  
credit note 收款通知單   jaL$LJV  
creditor 債權人   tu7+LwF7  
crossed check 橫線支票   KuU3DTS85Z  
current account 往來活期賬戶   d~vTD| Et  
current asset 流動資產   nq),VPJi  
current liability 流動負債   2z[r@}3  
current profit and loss 本期損益   BQ5_s,VM  
debit 借方   Ny]'RS-  
debt 債務   5>N6VeM  
debtor 債務人   0I(uddG3  
deed 契據   -??!@R7V  
deferred assets 遞延資產   V^9$t/c&  
deferred liabilities 遞延負債   $hyqYp"/;  
delivery 交貨   B-B?Ff>  
delivery expense 送貨費   ?,D>+::  
delivery order 出貨單   Y1m}@k,+M  
demand draft 即期匯票   %_]=i@Y~  
demand note 即期票據   $^!a`Xr  
demurrage charge 延期費   [0d-CEp[  
deposit 存款   h85(N  
deposit slip 存款單   xI-=tib  
depreciation 折舊   782[yLyv  
direct cost 直接成本   DxE^#=7iH;  
direct labour 直接人工   4!NfQk >X  
director 董事   k'6<jEbk  
discount 折扣   r'Hy}HWuF  
discount on purchase 進貨折扣   \.K\YAM<  
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