[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。   _5oTNL2   
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acceptance 承兌   L$ZjMJ  
account 賬戶   DJP6Z  
accountant 會計員   Av X1*  
accounting 會計   7=G2sOC  
accounting system 會計制度   S*h52li  
accounts payable 應付賬款   V>@[\N[  
accounts receivable 應收賬款   `zd,^.i5~  
accumulated profits 累積利益   3<0b_b  
adjusting entry ?#123;整記錄   JzyCeM
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adjustment ?#123;整   kB7v c>@1  
administration expense 管理費用   D31X {dJ  
advances 預付   -9Q(3$}  
advertising expense 廣告費   X8Z?G,[H  
agency 代理   Y"Cf84E  
agent 代理人   %pC<T*f  
agreement 契約   !FEc:qH  
allotments 分配數   ]z'&oz  
allowance 津貼   9^gYy&+>6]  
amalgamation 合併   o3J#hQrl  
amortization 攤銷   twT/uBQ4a  
amortized cost 應攤成本   ?w3RqF@}  
annuities 年金   XlmX3RU  
applied cost 已分配成本   &5CRXf  
applied expense 已分配費用   rTPgHK]?l  
applied manufacturing expense 己分配製造費用   7CIN!vrC|1  
apportioned charge 攤派費用   TOwd+]B  
appreciation 漲價   Ayz*2N`%  
article of association 公司章程   _y@28t  
assessment 課稅   c4JV~VS+  
assets 資產   fr17|#L+s  
attorney fee 律師費   y Zafq"o  
audit 審計   r$7.  
auditor 審計員   ClG%zE&i  
average 平均數   GO"`{|o  
average cost 平均成本   inP2y?j  
bad debt 壞賬   agIqca;  
balance 餘額   N5Js.j>z  
balance sheet 資產負債表   ~Y 6'sM|  
bank account 銀行賬戶   KX )n+{   
bank balance 銀行結存   'jev1u[  
bank charge 銀行手續費   /cjz=r1U>  
bank deposit 銀行存款    Nx}nOm  
bank discount 銀行貼現   ["-rDyP  
bank draft 銀行匯票   OO:S2-]Y>e  
bank loan 銀行借款   4T
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bank overdraft 銀行透支   ;pnF%co9  
bankers acceptance 銀行承兌   IH|zNg{\Y  
bankruptcy 破產   {u'szO}k  
bearer 持票人   [xS7ae  
beneficiary 受益人   l:HQ@FX  
bequest 遺產   Jo?LPR \6  
bill 票據   *?)MJ@  
bill of exchange 匯票   RS5<] dy  
bill of lading 提單   I _nQTWcm  
bills discounted 貼現票據   n,N->t$i  
bills payable 應付票據   E`HoJhB  
bills receivable 應收票據   ;6tra_  
board of directors 董事會   m#"_x{oa  
bonds 債券   MZgaQUg  
bonus 紅利   ,K5K?C$k  
book value 賬面價值   |t,sK aL  
bookkeeper 簿記員   u
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bookkeeping 簿記   Lg:1zC  
branch office general ledger 支店往來賬戶   ~9>H(c  
broker 經紀人   AHf 9H?  
brought down 接前   :1'  
brought forward 接上頁   G%F#I  
budget 預算   Yuv(4a<M%  
by-product 副產品   JrP`u4f_  
by-product sales 副產品銷售   a>4/2 #J  
capital 股本   ~q>jXi  
capital income 資本收益   vNO&0 ~  
capital outlay 資本支出   TWP@\ BQ  
capital stock 股本   UZdnsG7  
capital stock certificate 股票   aDS:82GMQ  
carried down 移後  
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carried forward 移下頁   fu7x,b0p  
cash 現金   c`E>7Hjr-  
cash account 現金賬戶   5'!fi]Z  
cash in bank 存銀行現金   &3vm @  
cash on delivery 交貨收款   9z,sn#-t  
cash on hand 庫存現金   oj8r*  
cash payment 現金支付   \XDiw~0  
cash purchase 現購   kZ9Gl!g  
cash sale 現沽   E|=x+M1sH  
cashier 出?#123;員   g=:o'W$@  
cashiers check 本票   SSe;&Jk2d  
certificate of deposit 存款單折   V&zeC/xSq  
certificate of indebtedness 借據   8mX!mYO3c  
certified check 保付支票   ko%mZ0Y  
certified public accountant 會計師   [^"}jbn/  
charges 費用   [* xdILj  
charge for remittances 匯水手續費   ,xwiJfG; ]  
charter 營業執照   _Sj j|j  
chartered accountant 會計師   g[cnaS|?  
chattles 動產   3M#x)cW  
check 支票   Q Xd`P4a  
che stub 支票存根   W ?x~"-*  
closed account 己結清賬戶   6(rm%c  
closing 結算  
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closing entries 結賬紀錄   P@y)K!{Nk  
closing stock 期末存貨   :3F[!y3b  
closing the book 結賬   h;=~%2Y  
columnar journal 多欄日記賬   ]&D dy&V  
combination 聯合   y&\4Wr9m  
commission 佣金   f]*;O+8$LN  
commodity 商品   d=1\=d/K  
common stock 普通股   kEh9J>|M  
company 公司   [I;C6p  
compensation 賠償   'a(y]QG  
compound interest 複利   =CzGI|pb  
consignee 承銷人   |=5zI6pT  
consignment 寄銷   VEV?$R7;  
consignor 寄銷人   `.@udfog^0  
consolidated balance sheet 合併資產負債表   yp~z-aRa  
consolidated profit and loss account 合併損益表   7-3  
consolidation 合併   =Ti!9_~  
construction cost 營建成本   2)BO@]n  
construction revenue 營建收入   B4 bB`r  
contract 合同   @5d^ C  
control account 統制賬戶   >{AE@@PB^  
copyright 版權   UD HOcb  
corporation 公司   `yR/M"u6T  
cost 成本   ;X}2S!7Ko  
cost accounting 成本會計   vhZXgp0X  
cost of labour 勞工成本   nscnG5'{+  
cost of production 生產成本   =t N}4  
cost of manufacture 製造成本   [C!*7h  
cost of sales 銷貨成本   <pp
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cost price 成本價格   [l=@b4Og  
credit 貸方   iKq_s5|sW  
credit note 收款通知單   5$i(f8*  
creditor 債權人   C LND[gc  
crossed check 橫線支票   -|x7<$Hw  
current account 往來活期賬戶   cO:lpsKYQ  
current asset 流動資產   g Cp`J(2v:  
current liability 流動負債   1PVZGZxAgv  
current profit and loss 本期損益   @Ez>?#z  
debit 借方   x,: k/]  
debt 債務   Cuylozj$&  
debtor 債務人   k8G4CFg}wP  
deed 契據   5H'Iul<Os  
deferred assets 遞延資產   *BxU5)O  
deferred liabilities 遞延負債   vdXi'<  
delivery 交貨   FOD'&Yb&  
delivery expense 送貨費   B<~AUf*y  
delivery order 出貨單   .joCZKO  
demand draft 即期匯票   )P?0YC  
demand note 即期票據   HFB>0<$  
demurrage charge 延期費   MoxWnJy}  
deposit 存款   _)@G,E33f@  
deposit slip 存款單   &%v*%{|
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depreciation 折舊   YdV.+v(30  
direct cost 直接成本   I!b"Rv=Nf-  
direct labour 直接人工   e O~p"d-|  
director 董事   <e&v[  
discount 折扣   zEjl@Kf  
discount on purchase 進貨折扣   shGUG;  
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