[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。   79jnYjk  
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acceptance 承兌   %_39Wa  
account 賬戶   ':=20V  
accountant 會計員   M,r8 No  
accounting 會計   G]Im.x3O-  
accounting system 會計制度   cwHbm%  
accounts payable 應付賬款   fNrpYR X  
accounts receivable 應收賬款   :$XlYJrjK  
accumulated profits 累積利益   VEL!-e^X&  
adjusting entry ?#123;整記錄   .\ vrBf  
adjustment ?#123;整   LF:~& m  
administration expense 管理費用   [xdVuL
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advances 預付    T#Z#YMk  
advertising expense 廣告費   }n,LvA@[0  
agency 代理   AZ\f6r{   
agent 代理人   IFtaoK  
agreement 契約   zvv/|z2(r  
allotments 分配數   W yP]]I.
 
allowance 津貼   L5wFbc"u  
amalgamation 合併   s`]SK^j0  
amortization 攤銷   vXak5iq>X  
amortized cost 應攤成本   _?Ly7*UML  
annuities 年金   Yic4|N?u  
applied cost 已分配成本   =,s5>2  
applied expense 已分配費用   PFbkkQKsT  
applied manufacturing expense 己分配製造費用   {Q^ -  
apportioned charge 攤派費用   t<^7s9r;I  
appreciation 漲價   O4^' H}*  
article of association 公司章程   [E9_ZdBT  
assessment 課稅   0^d<@\  
assets 資產   c48I-{?  
attorney fee 律師費   YTfi g{a  
audit 審計   lvR>%I0`*  
auditor 審計員   JUq7R%"h6  
average 平均數   P (fWJ
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average cost 平均成本   >5t]Zlb`  
bad debt 壞賬   5E${  
balance 餘額   a{.-qp  
balance sheet 資產負債表   , LqfwA|  
bank account 銀行賬戶   7?uIl9Vk>(  
bank balance 銀行結存   $WQm"WAKe  
bank charge 銀行手續費   +4[Je$qYa  
bank deposit 銀行存款   ji5Nq +S2  
bank discount 銀行貼現   }
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bank draft 銀行匯票   V#~.n;d  
bank loan 銀行借款   ?nM]eUAP  
bank overdraft 銀行透支   6ziBGU#.-  
bankers acceptance 銀行承兌   <CS,v)4,nH  
bankruptcy 破產   :;&3"-  
bearer 持票人   U@}P]'`'f  
beneficiary 受益人   t+Qx-sW  
bequest 遺產   -_>E8PhM  
bill 票據   z E\~Oa;  
bill of exchange 匯票   c
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bill of lading 提單   X09i+/ICK  
bills discounted 貼現票據   %(r.`I$  
bills payable 應付票據   }l5Q0'  
bills receivable 應收票據   aOmQ<N]a  
board of directors 董事會   :SN/fY  
bonds 債券   ERfSJ  
bonus 紅利   5^
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book value 賬面價值   ?oU5H  
bookkeeper 簿記員   .ITTYQHv)  
bookkeeping 簿記   ]OC?
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branch office general ledger 支店往來賬戶   Z:VT%-
 
broker 經紀人   [qxDCu
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brought down 接前  
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brought forward 接上頁   GP=bp_L  
budget 預算   a.XMeB  
by-product 副產品   zy8D&7Ytf  
by-product sales 副產品銷售   r<$"T  
capital 股本   _$T.
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capital income 資本收益   '.XR,\g>  
capital outlay 資本支出   xHlO~:Lc  
capital stock 股本   oK2jPP  
capital stock certificate 股票   iM F-TR  
carried down 移後   v2vtkYQN  
carried forward 移下頁   6KX/Yj~B  
cash 現金   #D%l;Ae  
cash account 現金賬戶   Shu=oweJ  
cash in bank 存銀行現金   t28 y=nv  
cash on delivery 交貨收款   wkD"EuW(  
cash on hand 庫存現金    YS>VQl  
cash payment 現金支付   9i!
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cash purchase 現購   rKr\Qy+q  
cash sale 現沽   &hIr@Gi@ch  
cashier 出?#123;員  
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cashiers check 本票   KtaoU2s  
certificate of deposit 存款單折   Yi|Nd;  
certificate of indebtedness 借據   N. 0~4H %U  
certified check 保付支票   .s3y^ 1C  
certified public accountant 會計師   W;.LN<bx
 
charges 費用   F2',3  
charge for remittances 匯水手續費   o_.`&Q6n  
charter 營業執照   >2#F5c67  
chartered accountant 會計師   h:r:qk  
chattles 動產   35~1$uRA  
check 支票   #$u7:p [t  
che stub 支票存根   Wtp;se@#  
closed account 己結清賬戶   f<Yg_TG  
closing 結算   nOU.=N v`  
closing entries 結賬紀錄   ;2547b[]  
closing stock 期末存貨   A7aW]  
closing the book 結賬   :a)`iJn
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columnar journal 多欄日記賬   #6 M3BF  
combination 聯合   'I@l$H  
commission 佣金   |GP1[Q{  
commodity 商品   le~p2l#e   
common stock 普通股    $kY ]HI  
company 公司   F7JF1HfCP  
compensation 賠償   A7zL\
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compound interest 複利   GNM+sdy+  
consignee 承銷人   OTWp,$YA=  
consignment 寄銷   2h`Tn{&1/  
consignor 寄銷人   eJ60@ N\A  
consolidated balance sheet 合併資產負債表   jJe?pT]o  
consolidated profit and loss account 合併損益表   bfKF6  
consolidation 合併   Vv*](iM  
construction cost 營建成本   q'`LwAU}  
construction revenue 營建收入   2@|,VN V6~  
contract 合同   f SMy?8  
control account 統制賬戶   N$P\$  
copyright 版權   vm8ER,IW)  
corporation 公司   0!q@b  
cost 成本   rWip[>^  
cost accounting 成本會計   M)sAMfuUw  
cost of labour 勞工成本   |6b&khAM  
cost of production 生產成本   %G'P!xQhy  
cost of manufacture 製造成本   9QEK|x`8  
cost of sales 銷貨成本   Pr#uV3\  
cost price 成本價格   c6MMI]+8  
credit 貸方  
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credit note 收款通知單   lZ?YyRsa6&  
creditor 債權人   o}y(T07n  
crossed check 橫線支票  
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current account 往來活期賬戶   &Yd6w}8  
current asset 流動資產   C\}M_MD  
current liability 流動負債   !
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current profit and loss 本期損益   M^.>UZKyl  
debit 借方   .:B;%*  
debt 債務   a[NR%Xq
  
debtor 債務人   M,oRi;V  
deed 契據   FR6PY  
deferred assets 遞延資產   O@`KGZEPY  
deferred liabilities 遞延負債   j -7aJj%  
delivery 交貨   aJ J 6 3aJ  
delivery expense 送貨費   {Hzj(c~S?  
delivery order 出貨單   $dF$-y<[0  
demand draft 即期匯票   W@Rb"5Gy+  
demand note 即期票據   QNGp+xUHJ9  
demurrage charge 延期費   pSodTG
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deposit 存款   N;i\.oY  
deposit slip 存款單   $ <Mf#.8%  
depreciation 折舊   3|4<SMm  
direct cost 直接成本   wnH
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direct labour 直接人工   Te7xj8<  
director 董事   b8|<O:]Hp  
discount 折扣   S%df'bh$  
discount on purchase 進貨折扣   L`"V_ "Q#0  
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