[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。   \6GNKeN  
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acceptance 承兌   P_jav0j7g  
account 賬戶   c^"4l 9w  
accountant 會計員   512p\x@  
accounting 會計   gjD|f2*x  
accounting system 會計制度   % dFz[b  
accounts payable 應付賬款   bkR~>F]FAu  
accounts receivable 應收賬款   A]Hz ?i  
accumulated profits 累積利益   ^W}|1.uZ  
adjusting entry ?#123;整記錄   s8:epcL`A  
adjustment ?#123;整   yU(}1ZI
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administration expense 管理費用   U5ph4G  
advances 預付   {pi_yr 3  
advertising expense 廣告費   nGTGX  
agency 代理   CUTj
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agent 代理人   lNc0znY  
agreement 契約   C&@'oLr  
allotments 分配數   `Gxb98h/r  
allowance 津貼   8|= c3Z  
amalgamation 合併   q%bFR[p<*  
amortization 攤銷   @lM-+q(tl  
amortized cost 應攤成本   \a of  
annuities 年金   Jo8fMG\P  
applied cost 已分配成本   x]Nx,tt  
applied expense 已分配費用   g_PP9S_?  
applied manufacturing expense 己分配製造費用   QgH{J80  
apportioned charge 攤派費用   %qJg
tu"8  
appreciation 漲價   BGVn
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article of association 公司章程   #N`MzmwS  
assessment 課稅   @)MG&X  
assets 資產   AzzHpfv,  
attorney fee 律師費   DB|w&tygq  
audit 審計   LIJ#nb  
auditor 審計員   [ZG>FJDl8  
average 平均數   |$\1E
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average cost 平均成本   Mx0~^l
 
bad debt 壞賬   l`6.( 6  
balance 餘額   5m@'( ]j  
balance sheet 資產負債表   AD!w:jT
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bank account 銀行賬戶   Ymnh%wS  
bank balance 銀行結存   e7n0=U0  
bank charge 銀行手續費   Q6 o1^s  
bank deposit 銀行存款   ( + S-  
bank discount 銀行貼現   US's`Ehx  
bank draft 銀行匯票   C_;nlG6  
bank loan 銀行借款   Y1AZ%{^0a  
bank overdraft 銀行透支   Y$,++wx  
bankers acceptance 銀行承兌   d/+s-g p  
bankruptcy 破產   g"!cO^GkT  
bearer 持票人   uDcs2^2l  
beneficiary 受益人   #CJET  
bequest 遺產   S,|ZCl>+  
bill 票據   pi70^`@'B  
bill of exchange 匯票   1bz^$2/k  
bill of lading 提單   zSMM?g^T  
bills discounted 貼現票據   ?&qQOM~b-\  
bills payable 應付票據   1Xh@x  
bills receivable 應收票據   st.{AEv@  
board of directors 董事會   `X()"Qw  
bonds 債券   j,%i.[8S  
bonus 紅利   it>Bf;  
book value 賬面價值   Ma{@b$>  
bookkeeper 簿記員   s
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bookkeeping 簿記   XdzC/{G  
branch office general ledger 支店往來賬戶   Pec40g:#F  
broker 經紀人   )_Hv9!U]e  
brought down 接前   pP# _B  
brought forward 接上頁   Dbx zqd  
budget 預算   R:'&>.AUw  
by-product 副產品   5KTFf6Uq  
by-product sales 副產品銷售   grI#'x  
capital 股本   03iy[~Y2  
capital income 資本收益   dB&<P[$+8  
capital outlay 資本支出   -)&lsFF  
capital stock 股本   qUg/mdv&  
capital stock certificate 股票   T1?9E{bC8A  
carried down 移後   #;1RStb:zj  
carried forward 移下頁   qv2J0'd'.  
cash 現金   {w,^Z[<  
cash account 現金賬戶   lR F5/  
cash in bank 存銀行現金   ?J+*i d  
cash on delivery 交貨收款   QYj 4D  
cash on hand 庫存現金   ;$]a.9 -  
cash payment 現金支付   ]A+t@/k  
cash purchase 現購   9 )[)07  
cash sale 現沽   ^[+2P?^K  
cashier 出?#123;員   wsR\qq  
cashiers check 本票   -nD}k  
certificate of deposit 存款單折    *ni0.  
certificate of indebtedness 借據   AjO{c =d  
certified check 保付支票   A;^{%S  
certified public accountant 會計師   o5+7Lt]  
charges 費用   q+;lxR5D  
charge for remittances 匯水手續費   @C('kUX~!  
charter 營業執照   2>J;P C[;  
chartered accountant 會計師   >$3 =yw%  
chattles 動產   @.dM1DN)  
check 支票   i$:yq.DW  
che stub 支票存根   /7a3*a  
closed account 己結清賬戶   i gnOF  
closing 結算   P $r!u%W  
closing entries 結賬紀錄   E=bZ4 /  
closing stock 期末存貨   KZ=5"a  
closing the book 結賬   QD-Bt=S7l  
columnar journal 多欄日記賬   *uxKI:rB:  
combination 聯合   8@6*d.
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commission 佣金   nkN2Bqt$  
commodity 商品   sP9{tk2K  
common stock 普通股   Un+- T  
company 公司   a_DK"8I  
compensation 賠償   uc=u4@.>  
compound interest 複利   z,!A4ws  
consignee 承銷人   or)fx/%h  
consignment 寄銷   h9nh9a(2  
consignor 寄銷人   v9gaRqi8  
consolidated balance sheet 合併資產負債表   sAK&^ g  
consolidated profit and loss account 合併損益表   jC-`u-_'j  
consolidation 合併   SM<qb0
 
construction cost 營建成本   'I[xZu/8yg  
construction revenue 營建收入   F"tM?V.|  
contract 合同   K|;L{[[yH  
control account 統制賬戶   (f*r  
copyright 版權   q#8z%/~k  
corporation 公司   Mu$q) u  
cost 成本   idS+&:'  
cost accounting 成本會計   %yR80mn8  
cost of labour 勞工成本   # M Y4Mr  
cost of production 生產成本   vMJC  
cost of manufacture 製造成本   ((BdT:T\_  
cost of sales 銷貨成本   u)D!RhV&  
cost price 成本價格   )1)&fN41i#  
credit 貸方   u b@'(
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credit note 收款通知單   bvJ*REPL?  
creditor 債權人   Xi=4S[.4  
crossed check 橫線支票   On+0@hh  
current account 往來活期賬戶   tg~7^(s  
current asset 流動資產   |g\CS4$  
current liability 流動負債   +:J:S"G  
current profit and loss 本期損益   EYZ,GT-I  
debit 借方   E_xk8X~  
debt 債務   1-G-p:|  
debtor 債務人   s21)*d  
deed 契據   2T"[$iH!7  
deferred assets 遞延資產   $BOIa  
deferred liabilities 遞延負債   RS7J~Q  
delivery 交貨   ?CpM.{{s  
delivery expense 送貨費   ~}G#ys\1  
delivery order 出貨單   H .sfM   
demand draft 即期匯票   'f.
5hX(Y  
demand note 即期票據   r6+IJxUd  
demurrage charge 延期費   k{\a_e`  
deposit 存款   _
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deposit slip 存款單   ^687U,+  
depreciation 折舊   iz`ys.Fu  
direct cost 直接成本   u3PM 7z!~  
direct labour 直接人工   t\ 9Y)d  
director 董事   =?hbi]  
discount 折扣   tkdyR1-  
discount on purchase 進貨折扣   ;FjI!V  
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