[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。   ggM~Chr  
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acceptance 承兌   ZfVY:U:o>  
account 賬戶   F|.tn`j]U  
accountant 會計員   2|B@s3a  
accounting 會計   !Yn#3c  
accounting system 會計制度   _zzNF93Bn  
accounts payable 應付賬款   \.sC{@5K  
accounts receivable 應收賬款   iTO Y  
accumulated profits 累積利益   `Eu,SvkFw  
adjusting entry ?#123;整記錄   3K/tB1  
adjustment ?#123;整   JTBt=u{6^  
administration expense 管理費用   2DJg__("  
advances 預付   KECW~e`  
advertising expense 廣告費   |#yT]0L%pA  
agency 代理   w{*V8S3h9  
agent 代理人   3#]IIj`\  
agreement 契約   sN?Rx}  
allotments 分配數   3ZyvX]@_  
allowance 津貼   B<qsa QG  
amalgamation 合併   [E6ceX0  
amortization 攤銷   o.Y6( o  
amortized cost 應攤成本   hm0A%J
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annuities 年金   N1.
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applied cost 已分配成本   \awkt!Wa   
applied expense 已分配費用   *f>\X[wN  
applied manufacturing expense 己分配製造費用   S&]r6ss  
apportioned charge 攤派費用   Ct~j/.  
appreciation 漲價   41+WIa L  
article of association 公司章程   1n7'\esC*  
assessment 課稅   5ZH3}B^L$  
assets 資產   GJ2ZK=/  
attorney fee 律師費   a;-%C{S9r  
audit 審計   % a.T@E  
auditor 審計員   "zQ<)Q]U  
average 平均數   c$BH`" <*  
average cost 平均成本   Y}t)!}p$r  
bad debt 壞賬   >BK/HuS  
balance 餘額   P6ktA-Hv>  
balance sheet 資產負債表   UHU ,zgM  
bank account 銀行賬戶   N'aq4okoL  
bank balance 銀行結存   .7LQ l?  
bank charge 銀行手續費   W(4$.uZ)  
bank deposit 銀行存款   5/h-Hr  
bank discount 銀行貼現   AL,7rYZG$  
bank draft 銀行匯票   LYd:S  
bank loan 銀行借款   ^Ekx
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bank overdraft 銀行透支   N81M9#,["~  
bankers acceptance 銀行承兌   y0&vsoT  
bankruptcy 破產   UF }[%Sa  
bearer 持票人   l Ib d9F  
beneficiary 受益人   /N<aN9Z<x,  
bequest 遺產   r7R.dD/.  
bill 票據   p9u'nDi  
bill of exchange 匯票   c?}G;$  
bill of lading 提單   XOI"BLd
 
bills discounted 貼現票據   U:3OE97  
bills payable 應付票據   Wq5}LO)  
bills receivable 應收票據   v'Ehr**]+  
board of directors 董事會   2QAP$f0Ln  
bonds 債券   CnZEBAU  
bonus 紅利   FkuD Gg~a  
book value 賬面價值   [{GN#W|AGP  
bookkeeper 簿記員   N|>JLZ>  
bookkeeping 簿記   }mIN)o  
branch office general ledger 支店往來賬戶   chKEGosbF  
broker 經紀人   |mRlP5  
brought down 接前   ^E8qI8s  
brought forward 接上頁   ~x<?Pj  
budget 預算   (U# Oj"  
by-product 副產品   8-k`"QI=  
by-product sales 副產品銷售   -@`Ah|m@}  
capital 股本   V.qH&FJ=l  
capital income 資本收益   aT}Hc5L,b  
capital outlay 資本支出   Cc%{e9e*  
capital stock 股本   @n.n[zb\|  
capital stock certificate 股票   9\WtcLx  
carried down 移後   eiyr^Sch.  
carried forward 移下頁   Z2
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cash 現金   -vT{D$&1  
cash account 現金賬戶   :#?_4D!r  
cash in bank 存銀行現金   W}3%BWn  
cash on delivery 交貨收款   iDl#foXa`  
cash on hand 庫存現金   b)e;Q5Z(.  
cash payment 現金支付   t^zE^:06  
cash purchase 現購   gt(p%~  
cash sale 現沽   s2|.LmC3|B  
cashier 出?#123;員   '7oCWHq[  
cashiers check 本票   wuYak"KX  
certificate of deposit 存款單折   ?a% F3B  
certificate of indebtedness 借據   'v CMf  
certified check 保付支票   U!uJ)mm  
certified public accountant 會計師   NQZ /E )f  
charges 費用   u%yYLpaKf  
charge for remittances 匯水手續費   Eri007?D  
charter 營業執照  
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chartered accountant 會計師   K\fD';  
chattles 動產   jN*w
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check 支票   jXALL8[ c  
che stub 支票存根   -qaO$M^Q  
closed account 己結清賬戶   @{_X@Wv4iV  
closing 結算   lMu-,Z="  
closing entries 結賬紀錄   oQmXKV+[v  
closing stock 期末存貨   ^gp]tAf  
closing the book 結賬   N wNxO  
columnar journal 多欄日記賬   -=gI_wLbM  
combination 聯合   f+s)A(?3  
commission 佣金   zx2 `0%Q  
commodity 商品   \mJR ^t  
common stock 普通股   Qb>("j~Z  
company 公司   w6X:39d  
compensation 賠償   YsVKdh  
compound interest 複利   6Y,&q|K  
consignee 承銷人   %k['<BYG<  
consignment 寄銷   pt3)yj&XE  
consignor 寄銷人   }s@IQay+  
consolidated balance sheet 合併資產負債表   x"RF[d  
consolidated profit and loss account 合併損益表   a.gMH uL  
consolidation 合併   Q%?%zuU  
construction cost 營建成本   ]S@T|08b  
construction revenue 營建收入   ;}U]^LT=  
contract 合同   tx9%.)M:n  
control account 統制賬戶   /.!&d^  
copyright 版權   h?OSmzRLd  
corporation 公司   8N9,HNBT$  
cost 成本   @d|Sv1d%  
cost accounting 成本會計   SSE,G!@
 
cost of labour 勞工成本   u?MhK#Mr  
cost of production 生產成本   RfD#/G3|  
cost of manufacture 製造成本   OAW_c.)5D  
cost of sales 銷貨成本   =EA @  
cost price 成本價格   CL7/J[TS  
credit 貸方   kJOZ;X=9/  
credit note 收款通知單   !A% vR \  
creditor 債權人   >.od(Fh{l|  
crossed check 橫線支票   y_q1Y70i2r  
current account 往來活期賬戶   GeB&S!F  
current asset 流動資產   Q#ksf h!D  
current liability 流動負債   JLoE)\Mi  
current profit and loss 本期損益   zZRLFfz<9  
debit 借方   o~9*J)X5i  
debt 債務   AI{0;0  
debtor 債務人   R_GA`U\ {  
deed 契據   K,|3?CjS  
deferred assets 遞延資產   w%)RX<h dI  
deferred liabilities 遞延負債   %++: K  
delivery 交貨    # .( f7~  
delivery expense 送貨費   1(# H%  
delivery order 出貨單   \eQPvkx2  
demand draft 即期匯票   )T gfd5B  
demand note 即期票據   (0LA.aBIf  
demurrage charge 延期費   G,Eh8HboK  
deposit 存款   tS3&&t  
deposit slip 存款單   Fec4#}|  
depreciation 折舊   <_eEpG}9  
direct cost 直接成本   }{ :}K<  
direct labour 直接人工   CW8YNJ'  
director 董事   #>lbpw  
discount 折扣   "oZ_1qi<  
discount on purchase 進貨折扣   8L/XZ)  
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