[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。   c5K@ <=?,E  
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acceptance 承兌   '/^bO#G:  
account 賬戶   j +j2_\  
accountant 會計員   3@ a  
accounting 會計   LFsrqdzJ  
accounting system 會計制度   =#N;ZG  
accounts payable 應付賬款   TO.71
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accounts receivable 應收賬款   5:mS~  
accumulated profits 累積利益   r7z8ICX'q  
adjusting entry ?#123;整記錄   UXz0HRRS0  
adjustment ?#123;整   yub|  
administration expense 管理費用   I$K?,   
advances 預付   FE+Y#  
advertising expense 廣告費   ;}!hgyq  
agency 代理   ~c~$2Xo  
agent 代理人   uqy b  
agreement 契約   %RE-_~G F  
allotments 分配數    D(}w$hi8  
allowance 津貼   <$#b3F"I  
amalgamation 合併   ;2||g8'  
amortization 攤銷   tZS-e6*S  
amortized cost 應攤成本   #rL%K3'  
annuities 年金   \atztC{-L>  
applied cost 已分配成本   \ltA&}!  
applied expense 已分配費用   j?&Rf,,%  
applied manufacturing expense 己分配製造費用   ~f&lQN'1  
apportioned charge 攤派費用   L-}>;M$Y)  
appreciation 漲價   `T H0*:aI  
article of association 公司章程   5T?esF<  
assessment 課稅   vE J2d&  
assets 資產   cPh U qET  
attorney fee 律師費   #}
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audit 審計   ~7$E\w6  
auditor 審計員   3[kY:5-  
average 平均數   @1#QbNp#  
average cost 平均成本   W=v4dy]B  
bad debt 壞賬   8+no>%L  
balance 餘額   >#}MDwKZD  
balance sheet 資產負債表   <qD/ #$  
bank account 銀行賬戶   l MCoc'ae  
bank balance 銀行結存   Mp:/[%9Fi  
bank charge 銀行手續費   vkdU6CZO  
bank deposit 銀行存款   `8Y& KVhu  
bank discount 銀行貼現   AtRu)v6r  
bank draft 銀行匯票   i{8T 8  
bank loan 銀行借款   i)nb^  
bank overdraft 銀行透支   CmaV>  
bankers acceptance 銀行承兌   Z:VqBqK  
bankruptcy 破產   [KA&KI^hF  
bearer 持票人   S Rs~p  
beneficiary 受益人   7Y$#* 7  
bequest 遺產   uT8@p8  
bill 票據   $x,?+
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bill of exchange 匯票   shbPy   
bill of lading 提單   ,?Pn-aC+  
bills discounted 貼現票據   e0O2>w  
bills payable 應付票據   y5_`<lFv  
bills receivable 應收票據   0be1aY;m&  
board of directors 董事會   )clSW  
bonds 債券   csg:#-gE  
bonus 紅利   ncg5%(2  
book value 賬面價值   }mRus<Ax  
bookkeeper 簿記員   3$Ew55  
bookkeeping 簿記   6QsH?!bu  
branch office general ledger 支店往來賬戶   Mq-QWx"P  
broker 經紀人   Zh
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brought down 接前   W=T3spV  
brought forward 接上頁   f,9jK9/$  
budget 預算   4`F(RweGx  
by-product 副產品   BZy&;P  
by-product sales 副產品銷售   -.A%c(|Q  
capital 股本   JzD Mx?  
capital income 資本收益   _@CY_`a  
capital outlay 資本支出   \|20E51B[  
capital stock 股本   Ov1$7 r@  
capital stock certificate 股票   ]>fAV(ix  
carried down 移後   tx}}Kd  
carried forward 移下頁   - lHSojq~H  
cash 現金   a.+2h%b  
cash account 現金賬戶   )3<|<jwcx  
cash in bank 存銀行現金   ji(W+tQ2Y'  
cash on delivery 交貨收款   /C(lQs*l  
cash on hand 庫存現金   8<(qN>R  
cash payment 現金支付   fUQuEh5_  
cash purchase 現購   ~[|&)}q  
cash sale 現沽   T"1H%65`V  
cashier 出?#123;員   &6fNPD(|  
cashiers check 本票   OE87&Cl"{t  
certificate of deposit 存款單折   su]CaHU  
certificate of indebtedness 借據   7Iu^l4=2  
certified check 保付支票   OjxaA[$  
certified public accountant 會計師   /(C?3}}L  
charges 費用   ,4oYKJ$+h  
charge for remittances 匯水手續費   :5!>h8p;  
charter 營業執照   J2cqnwUV  
chartered accountant 會計師   Xd%c00"U  
chattles 動產   :.kc1_veYS  
check 支票   ;AV[bjRE\  
che stub 支票存根   {~.~ b+v  
closed account 己結清賬戶   68ce+|  
closing 結算   X|+o4R?  
closing entries 結賬紀錄   n< UuVu  
closing stock 期末存貨   1e`/N+6u  
closing the book 結賬   Q!DH8'|4?L  
columnar journal 多欄日記賬   aty"6~  
combination 聯合   0r?975@A  
commission 佣金   hwF9LD~^  
commodity 商品   l`9<mL  
common stock 普通股   C?@vBM}  
company 公司   j^ L"l;m  
compensation 賠償   #m_3ls}W$  
compound interest 複利   ]
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consignee 承銷人   +2%ih!  
consignment 寄銷   4;anoqiG\  
consignor 寄銷人   gL%%2 }$  
consolidated balance sheet 合併資產負債表   DBDHe-1[+  
consolidated profit and loss account 合併損益表   S9~X#tpKe  
consolidation 合併   pME17 af  
construction cost 營建成本   tL0<xGI5^  
construction revenue 營建收入   ,ra!O=d~0  
contract 合同   yOKpi&! r  
control account 統制賬戶   VwfeaDJw  
copyright 版權   i#/,Q1yEn  
corporation 公司   4]L5%=atn  
cost 成本   qEvHrsw},  
cost accounting 成本會計   6"@+Jz  
cost of labour 勞工成本   Xup rl2+  
cost of production 生產成本   ^z&eD,  
cost of manufacture 製造成本   ~R7F[R  
cost of sales 銷貨成本   +X[+SF)!  
cost price 成本價格   |l\&4/SJ  
credit 貸方   2=Sv#  
credit note 收款通知單   6&8([J  
creditor 債權人   yWI30hW  
crossed check 橫線支票   rQ~7BlE  
current account 往來活期賬戶   D$C >ZF  
current asset 流動資產   H;('h#=cD  
current liability 流動負債   AF ,*bb  
current profit and loss 本期損益   v+a$Xh3Y~  
debit 借方   npsDy&  
debt 債務   %@/ "BF;r  
debtor 債務人   5,/rh,?  
deed 契據   2$=U#!OtU  
deferred assets 遞延資產   /Y=Cg%+  
deferred liabilities 遞延負債   <9zzjgzG{c  
delivery 交貨   VyQ@. Lm  
delivery expense 送貨費   >b2j j+8  
delivery order 出貨單   l-;u*JA  
demand draft 即期匯票   8<
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demand note 即期票據   !|!k9~v!  
demurrage charge 延期費   u6hDjN  
deposit 存款   >eX&HSoy  
deposit slip 存款單   ckR>ps[u  
depreciation 折舊   ~s.~ X5  
direct cost 直接成本   !*2cK>`  
direct labour 直接人工   SU,S1C_q8  
director 董事   3khsGD@  
discount 折扣   q-7C7q  
discount on purchase 進貨折扣   +tsF.Is!t  
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