[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。   *g<D p2`  
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acceptance 承兌   ^sp+ sr :  
account 賬戶   q^_PR|  
accountant 會計員   >wpC45n)9N  
accounting 會計   m*MfGj(  
accounting system 會計制度   &O5W  
accounts payable 應付賬款   dt(#|8i%  
accounts receivable 應收賬款   ,5_Hen=PI  
accumulated profits 累積利益   AVys`{*c  
adjusting entry ?#123;整記錄   '
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adjustment ?#123;整   ;r_YEPlZ  
administration expense 管理費用   <Yk#MeiEp  
advances 預付   aArgKM f  
advertising expense 廣告費   F`$V H^%V  
agency 代理   (gv1f  
agent 代理人   s3*h=5bX=  
agreement 契約   L/,W  
allotments 分配數   SWYIQ7*  
allowance 津貼   j~eYq  
amalgamation 合併   o#-K,|-  
amortization 攤銷   w{t2Oo6Q0+  
amortized cost 應攤成本   &ESE?{of)  
annuities 年金   ^f-?xX Px  
applied cost 已分配成本   dcgz<m  
applied expense 已分配費用   h$Z_r($b  
applied manufacturing expense 己分配製造費用   s^]F4'  
apportioned charge 攤派費用   Q}a 1P8?S  
appreciation 漲價   s\6kXR  
article of association 公司章程   K>2 mm!{  
assessment 課稅   El~x$X*  
assets 資產    p1 9j  
attorney fee 律師費   3JiJ,<,7  
audit 審計   `43`*=  
auditor 審計員   Q3M;'m  
average 平均數   Y7yh0r_  
average cost 平均成本   U}55;4^LX  
bad debt 壞賬   =#AeOqs( q  
balance 餘額   G] -$fz  
balance sheet 資產負債表   8$:4~:]/  
bank account 銀行賬戶   `
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bank balance 銀行結存   q^ {Xn-G  
bank charge 銀行手續費   L {6y]t7^  
bank deposit 銀行存款   _yq"F#,*  
bank discount 銀行貼現   7.n/W|\  
bank draft 銀行匯票   %C _RBd  
bank loan 銀行借款   ;~Ke5os=s  
bank overdraft 銀行透支   f-N:  
bankers acceptance 銀行承兌   QfuKpcT&  
bankruptcy 破產   &wbe^Wp  
bearer 持票人   ;&Q8xC2  
beneficiary 受益人   e~C^*wL  
bequest 遺產   K<O1PrC  
bill 票據   T-)Ur/qp  
bill of exchange 匯票   t>J 43  
bill of lading 提單   b]v.jgD  
bills discounted 貼現票據   qNP&f8fH  
bills payable 應付票據   x[+t  
bills receivable 應收票據   sjpcz4|K  
board of directors 董事會   Ctpr
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bonds 債券   p$XL|1G*?H  
bonus 紅利   P;D)5yP092  
book value 賬面價值   c}a.  
bookkeeper 簿記員   `B{N3Kxbp  
bookkeeping 簿記   JG xuB*}  
branch office general ledger 支店往來賬戶   `)
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broker 經紀人   7]t$t3I `  
brought down 接前   7q>WO  
brought forward 接上頁   nYJ)M AG@  
budget 預算   .0l0*~[  
by-product 副產品   TSHsEc
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by-product sales 副產品銷售   %oasIiO  
capital 股本   `+[e]dH  
capital income 資本收益   F6*n,[5(  
capital outlay 資本支出   }Yt/e-Yg%r  
capital stock 股本   *ip2|2G$  
capital stock certificate 股票   nPp\IE}:  
carried down 移後   9NTBdo%u  
carried forward 移下頁   D2o,K&
V  
cash 現金   [hs_HYqJ  
cash account 現金賬戶   9Xb,Swo~  
cash in bank 存銀行現金   Zgt:ZO  
cash on delivery 交貨收款   /; ;_l2t  
cash on hand 庫存現金   {_0m0 8  
cash payment 現金支付   @^8tk3$Y  
cash purchase 現購   lwEJ)Bv  
cash sale 現沽   jm1f,=R  
cashier 出?#123;員   q@K;u[zF
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cashiers check 本票   L~_3BX  
certificate of deposit 存款單折   6-U+<[,x  
certificate of indebtedness 借據   g9> 0N#<  
certified check 保付支票   8RJXY:%  
certified public accountant 會計師   $2Y'[Dto\  
charges 費用   aqq7u5O1
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charge for remittances 匯水手續費   R=g~od[N_  
charter 營業執照   \ct)/  
chartered accountant 會計師   :<ye:P1s  
chattles 動產   t#tAvwFM8  
check 支票   M>+FIb(  
che stub 支票存根   q:4 51C
 
closed account 己結清賬戶   5z8CUDt 0  
closing 結算   P;o6rQf  
closing entries 結賬紀錄   kwRXNE(k]_  
closing stock 期末存貨   q_eGY&M  
closing the book 結賬   \M~M  
columnar journal 多欄日記賬   uK6`3lCD  
combination 聯合   iiS^xqSNCt  
commission 佣金   j4j %r(  
commodity 商品   ZS0=xS5q)  
common stock 普通股   *I)oDq3  
company 公司   %~uMa  
compensation 賠償   (q'w"qj  
compound interest 複利   1&A@Zo5|  
consignee 承銷人   Pt~mpRlH
 
consignment 寄銷   }oHA@o5  
consignor 寄銷人   {3@lvoDT  
consolidated balance sheet 合併資產負債表   T|o[! @:,  
consolidated profit and loss account 合併損益表   Vb>!;C  
consolidation 合併   InDISl]  
construction cost 營建成本   O,(p><k$/  
construction revenue 營建收入   ?;!d5Xuu  
contract 合同   (R)\  
control account 統制賬戶   Ag1*.t|  
copyright 版權   EgO=7?(pW  
corporation 公司   LB}y,-vX>  
cost 成本   @+LkGrDP  
cost accounting 成本會計   2 2K:[K  
cost of labour 勞工成本   K7 >Z)21  
cost of production 生產成本   <Z%iP {  
cost of manufacture 製造成本   ]m}<0-0  
cost of sales 銷貨成本   ad^7t<a}<  
cost price 成本價格   8x$BbK  
credit 貸方   !e?;f=1+E  
credit note 收款通知單   smEKQHB  
creditor 債權人   k,o|"9H  
crossed check 橫線支票   RUHQ]@d#T  
current account 往來活期賬戶   MQc|j'vEY  
current asset 流動資產   sM)qzO2wh  
current liability 流動負債   4:\1S~WW  
current profit and loss 本期損益   G0p|44_~t  
debit 借方   ['%]tWT9  
debt 債務   pE{ZWW[@+  
debtor 債務人   ^c?2n  
deed 契據   1 FTxbw@  
deferred assets 遞延資產   Dohq@+] O  
deferred liabilities 遞延負債   T1TKwU8l  
delivery 交貨   ~nk{\ rWO  
delivery expense 送貨費   .kWMr^ g  
delivery order 出貨單   =!{7Z
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demand draft 即期匯票   o.yuz+  
demand note 即期票據   <4,hr
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demurrage charge 延期費   bDI#'F  
deposit 存款   J@RhbsZn  
deposit slip 存款單   69{^Vfd;Y  
depreciation 折舊   c>+l3&`  
direct cost 直接成本   uM"G)$I\  
direct labour 直接人工   7{HJjH!zx  
director 董事   E!.>*`)?.  
discount 折扣   j:'sbU  
discount on purchase 進貨折扣   "&;>l<V  
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