[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。   e~c;wP~cO  
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acceptance 承兌   ;14[)t$  
account 賬戶   4s~YqP{K  
accountant 會計員   oL#^=vid"  
accounting 會計  
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accounting system 會計制度   ~d ~$fR  
accounts payable 應付賬款   kg7oH.0E  
accounts receivable 應收賬款   /sH3Rk.>  
accumulated profits 累積利益   <P ~+H>;  
adjusting entry ?#123;整記錄   "8J$7g@n@  
adjustment ?#123;整   Gk *Mx6|N  
administration expense 管理費用   |]HU$GtS  
advances 預付   ' O8"M  
advertising expense 廣告費   R{5Qb?&wOp  
agency 代理   eHi|_3A&*  
agent 代理人   b4!(~"b.  
agreement 契約   f GE+DjeA  
allotments 分配數   g1JD8~ a  
allowance 津貼   +?[TH?2c+  
amalgamation 合併   z)=D&\HX  
amortization 攤銷   U2=5Nt5  
amortized cost 應攤成本   u}D.yI8  
annuities 年金   |!i3Y=X  
applied cost 已分配成本   K!"[,=u_  
applied expense 已分配費用   li8l+5d q  
applied manufacturing expense 己分配製造費用   s<H0ka@  
apportioned charge 攤派費用   Zaf].R  
appreciation 漲價   Cq?l>  
article of association 公司章程   Vc$x?=  
assessment 課稅   7m{
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assets 資產   [#$-kd ~  
attorney fee 律師費   69ia #  
audit 審計   R8F[ 7&(  
auditor 審計員   9kuL1tcY  
average 平均數   IrjKI.PR  
average cost 平均成本   ?ah-x""Y  
bad debt 壞賬   q-eC=!#}  
balance 餘額   L
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balance sheet 資產負債表   1Z6<W~,1OM  
bank account 銀行賬戶   ez&v"J  
bank balance 銀行結存   ,h5\v WZ  
bank charge 銀行手續費   
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bank deposit 銀行存款   :"g^y6i  
bank discount 銀行貼現   fySzZ  
bank draft 銀行匯票   8n?qm96  
bank loan 銀行借款   Bjq1za  
bank overdraft 銀行透支   ZOK2BCoW  
bankers acceptance 銀行承兌   dE^:-t  
bankruptcy 破產   (Ybc~M)z  
bearer 持票人   wAkpk&R  
beneficiary 受益人   )9 5&-Hs  
bequest 遺產   6A;V[3  
bill 票據   >y"W(  
bill of exchange 匯票   iUFS1SN \  
bill of lading 提單   OGh9^,v  
bills discounted 貼現票據   h^D?G2O  
bills payable 應付票據   E#v}//  
bills receivable 應收票據   ^](sCE7  
board of directors 董事會   U8-#W( tRR  
bonds 債券   \Pi\
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bonus 紅利   Ii%^z?'  
book value 賬面價值   T=(/n=  
bookkeeper 簿記員   H)}>&Z4  
bookkeeping 簿記   0#<q]M?hW  
branch office general ledger 支店往來賬戶   _?M34&.X  
broker 經紀人   %/"I.\%d  
brought down 接前   sI7d?+  
brought forward 接上頁   pYa8iQ`6U;  
budget 預算   ~ P"@^cq  
by-product 副產品   ~m8".Z"  
by-product sales 副產品銷售   ^90';ACFy  
capital 股本   /17Qhex  
capital income 資本收益   O`Er*-O  
capital outlay 資本支出   x^Q:U1  
capital stock 股本   NQz*P.q  
capital stock certificate 股票   =,$*-<p=3  
carried down 移後   Gole7 I  
carried forward 移下頁   ?1*Ka  
cash 現金   nICc}U?k  
cash account 現金賬戶   :m]~o3KRy  
cash in bank 存銀行現金   p:Ry F4{b2  
cash on delivery 交貨收款   QML
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cash on hand 庫存現金   W @`2+}  
cash payment 現金支付   DDQ}&`s  
cash purchase 現購   kd )Q$RA(  
cash sale 現沽   <K;  
cashier 出?#123;員   r&oR|-2hRk  
cashiers check 本票   OB`(,m#  
certificate of deposit 存款單折   x? tC2L  
certificate of indebtedness 借據   _8A  
certified check 保付支票   !iA3\
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certified public accountant 會計師   ADK)p?  
charges 費用   `-fWN
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charge for remittances 匯水手續費   {L~j;p_G&  
charter 營業執照   fqrQ1{%UH  
chartered accountant 會計師   kH~ z07:  
chattles 動產   @W6:JO  
check 支票   |a4cER.'2^  
che stub 支票存根   J9eOBom8e<  
closed account 己結清賬戶   JJ_b{ao<  
closing 結算   |eykb?j`  
closing entries 結賬紀錄    9uR+  
closing stock 期末存貨   V[ju7\>$Z  
closing the book 結賬   k#F |  
columnar journal 多欄日記賬   ve($l"T  
combination 聯合   (VDY]Q)  
commission 佣金   Rd'P\  
commodity 商品   "@^Pb$BLY  
common stock 普通股   VzfaUAIZl  
company 公司   X-LCIT|1  
compensation 賠償   7irpD7P>  
compound interest 複利   >*s_)IH2  
consignee 承銷人   &H8wYs  
consignment 寄銷   WX .Ax$fT  
consignor 寄銷人   ]H|O  
consolidated balance sheet 合併資產負債表   Ak3cE_*Y/  
consolidated profit and loss account 合併損益表   pHQrjEF *  
consolidation 合併   TOapq9B]  
construction cost 營建成本   & "i4og<  
construction revenue 營建收入   )U12Rshl  
contract 合同   -yOwX2Wv5;  
control account 統制賬戶   [wU e"{  
copyright 版權   q9Zp8&<EqH  
corporation 公司   <W] RyEg`  
cost 成本   w*?SGW  
cost accounting 成本會計   lfvt9!SJ+/  
cost of labour 勞工成本   %
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cost of production 生產成本   /!Ay12lKE}  
cost of manufacture 製造成本   "@z X{^:  
cost of sales 銷貨成本   'oKen!?A  
cost price 成本價格   9?X8H1  
credit 貸方   :@uIEvD?  
credit note 收款通知單   =6Fpixq>  
creditor 債權人   g(_xo\  
crossed check 橫線支票   5P Zzaz<  
current account 往來活期賬戶   p{ Xde   
current asset 流動資產   k5M5bH',  
current liability 流動負債   GY>G}bfh  
current profit and loss 本期損益   Mj&G5R~_  
debit 借方   uMx6:  
debt 債務   7|5X> yt  
debtor 債務人   0=0,ix7?#  
deed 契據   :)Pj()Os|  
deferred assets 遞延資產   |v:oLgUdH  
deferred liabilities 遞延負債   D@2L<!\  
delivery 交貨   N5[^W`Qf  
delivery expense 送貨費   '-U&S  
delivery order 出貨單   SR$ 'JGfp  
demand draft 即期匯票   7}:+Yx
 
demand note 即期票據   3 ,zW6-}  
demurrage charge 延期費   4#CHX^De  
deposit 存款   @)\4 $#+-  
deposit slip 存款單   =oBl UE  
depreciation 折舊   H
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direct cost 直接成本   6ao~f?JZ  
direct labour 直接人工   {xAd>fGG+y  
director 董事   ({ O~O5k  
discount 折扣   7fI2b,~  
discount on purchase 進貨折扣   -MRX@a^1  
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