[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。   x|{IwA9  
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acceptance 承兌   /x1MPP>fu
 
account 賬戶   z,|{fKtY}  
accountant 會計員   Q3"}Hl2  
accounting 會計   u!:z.RH8n  
accounting system 會計制度   ?ByM[E$  
accounts payable 應付賬款   <EST?.@~+  
accounts receivable 應收賬款  
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accumulated profits 累積利益   ~.!c~ fke  
adjusting entry ?#123;整記錄   ){Ob,LEU&  
adjustment ?#123;整   ox ;  
administration expense 管理費用   5 QO34t2  
advances 預付   \Vl`YYjZ  
advertising expense 廣告費   PdVfO8-  
agency 代理   {?`al5Sz  
agent 代理人   ?:Bv iF);/  
agreement 契約   lvp8z)G  
allotments 分配數   rSYi<ku  
allowance 津貼   hxS 6:5Uc  
amalgamation 合併   z'`y,8Y1l  
amortization 攤銷   4WB-Ec  
amortized cost 應攤成本   6[]]Y,Y  
annuities 年金   `ImE% r!  
applied cost 已分配成本   "H XYNS>  
applied expense 已分配費用   TFcT3]R[rL  
applied manufacturing expense 己分配製造費用   D0N9Ksq  
apportioned charge 攤派費用   nB] >!q  
appreciation 漲價   l (3bW1{n  
article of association 公司章程   X*L;.@xA  
assessment 課稅   %r+vSGt;5  
assets 資產   vpU#xm.K  
attorney fee 律師費   7L^%x3-|&  
audit 審計   ^S6u<,   
auditor 審計員   PH{_,X  
average 平均數   z ;u  
average cost 平均成本   LF0sH)e]  
bad debt 壞賬   tBc
t  
balance 餘額   zuJtpMn  
balance sheet 資產負債表   AO UL^$&  
bank account 銀行賬戶   ] 7 _`]7p  
bank balance 銀行結存   8KH\`
5<  
bank charge 銀行手續費   Oq3A#6~  
bank deposit 銀行存款   RV&^g*;E  
bank discount 銀行貼現   VS&TA>  
bank draft 銀行匯票   21(p|`X  
bank loan 銀行借款   !s@Rok  
bank overdraft 銀行透支   dZ _zg<  
bankers acceptance 銀行承兌   1 n%?l[o  
bankruptcy 破產   *kIc9}  
bearer 持票人   !yhh8p3  
beneficiary 受益人   BW,mwq  
bequest 遺產   4R5D88=C  
bill 票據   &5L<i3BX  
bill of exchange 匯票   ^`<w &I@  
bill of lading 提單   2[gFkyqe  
bills discounted 貼現票據   "HYQqNj?Z  
bills payable 應付票據   smm
]6  
bills receivable 應收票據   _f6HAGDN  
board of directors 董事會   G"T',~  
bonds 債券   I 7&_Xr  
bonus 紅利   W0=O+0$^  
book value 賬面價值   {vo +gRYYv  
bookkeeper 簿記員   &[&r2>a  
bookkeeping 簿記   0c
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branch office general ledger 支店往來賬戶   iZZ (4  
broker 經紀人   apk4j\i?5  
brought down 接前   dik9 >*"|o  
brought forward 接上頁   Z/ Tm)Xd
 
budget 預算   S"wg2X<  
by-product 副產品   c"n?'e  
by-product sales 副產品銷售   <x\7L2#p  
capital 股本   w}{5#   
capital income 資本收益   x2QIPUlf  
capital outlay 資本支出   :{q"G#   
capital stock 股本   'Z`$n8  
capital stock certificate 股票   s :`8ZBz~  
carried down 移後   z]3 `*/B  
carried forward 移下頁   Erk?} E  
cash 現金   $x6$*K(F  
cash account 現金賬戶   d(:3
  
cash in bank 存銀行現金   -8N|xQ378  
cash on delivery 交貨收款   ?:Y#Tbi3  
cash on hand 庫存現金   MC&\bf  
cash payment 現金支付   {Q<$Uo6V  
cash purchase 現購   X{kpSA~  
cash sale 現沽   )NR Q2  
cashier 出?#123;員   %Qmk2  
cashiers check 本票   $v8l0JA *  
certificate of deposit 存款單折   JH7Ad (:  
certificate of indebtedness 借據   CDi<<,  
certified check 保付支票   {NJ fNu  
certified public accountant 會計師   a=T
G[* s  
charges 費用   N0>0z]4;q  
charge for remittances 匯水手續費   }oJAB1'k  
charter 營業執照   @/&b;s73  
chartered accountant 會計師   P_u|-~|\  
chattles 動產   V ]S1X^
 
check 支票   rfw-^`&{  
che stub 支票存根   5b/ojr7  
closed account 己結清賬戶   k0Ek:MjJr  
closing 結算   i! ~'M;S  
closing entries 結賬紀錄   OUP?p@%]<  
closing stock 期末存貨   s s 3t  
closing the book 結賬   k-*Mzm]kb  
columnar journal 多欄日記賬   _owjTo}  
combination 聯合   `c+/q2M  
commission 佣金   j6(?D*x  
commodity 商品   ,_ag;pt
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common stock 普通股   HMY@F_qY`u  
company 公司   d1joVUYE  
compensation 賠償   -A-tuyIsh"  
compound interest 複利   E|:!Q8"%w  
consignee 承銷人   ZX~ _g@  
consignment 寄銷   6x=Y
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consignor 寄銷人    U.T|   
consolidated balance sheet 合併資產負債表   H.G!A6bd  
consolidated profit and loss account 合併損益表   I^Z8PEc+  
consolidation 合併   6Fy@s  
construction cost 營建成本   B}d.#G+_$x  
construction revenue 營建收入   7<9L?F2  
contract 合同   FEz>[#eOX  
control account 統制賬戶   Lhh;2r/?78  
copyright 版權   F>gmj'-^  
corporation 公司   /HZumV?  
cost 成本   V[a[i>,Z  
cost accounting 成本會計   X5 ITF)&  
cost of labour 勞工成本   @ \2#Dpr  
cost of production 生產成本   irTv4ZE'+l  
cost of manufacture 製造成本   <5@PWrU?[[  
cost of sales 銷貨成本   ` P@- %T  
cost price 成本價格   9N[EZhW  
credit 貸方   bzi|s5!'<  
credit note 收款通知單   7+w'Y<mJ  
creditor 債權人    8RwX=  
crossed check 橫線支票   V,%L~dI  
current account 往來活期賬戶   f=J<*h  
current asset 流動資產   Eaad,VBtU  
current liability 流動負債   Mp\ <cE  
current profit and loss 本期損益   T@^]i&  
debit 借方   NN 0Q`r,8}  
debt 債務   x
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debtor 債務人   8Z85D  
deed 契據   #ZiT-  
deferred assets 遞延資產   7 gB{In0  
deferred liabilities 遞延負債   +Zk,2ri  
delivery 交貨   p2x [
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delivery expense 送貨費   P,bd'  
delivery order 出貨單   !p 8psi0  
demand draft 即期匯票   `"k9wC1  
demand note 即期票據   wHsB,2H  
demurrage charge 延期費   %IBL0N QT  
deposit 存款   > 7 `&0?  
deposit slip 存款單   I_ "Z:v{  
depreciation 折舊   pw'wWZE'  
direct cost 直接成本   :6;e\
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direct labour 直接人工   @LLTB(@wR  
director 董事   -T/W:-M(  
discount 折扣   8(X0 :  
discount on purchase 進貨折扣   K^%-NyV  
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