[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。   _SF!T6A  
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acceptance 承兌   b3^R,6]x&  
account 賬戶   K50t%yu#T]  
accountant 會計員   (wlfMiO  
accounting 會計   El1:?4;  
accounting system 會計制度   O2@" w23  
accounts payable 應付賬款   gN\*Y  
accounts receivable 應收賬款   {fElt
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accumulated profits 累積利益   z6}Pj>1  
adjusting entry ?#123;整記錄   .q0AoM  
adjustment ?#123;整   (.oaMA"B  
administration expense 管理費用   y"Ihr5S\  
advances 預付   5\+E
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advertising expense 廣告費   6 <r2*`  
agency 代理   0
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agent 代理人   ;:^ Lv  
agreement 契約   9g+UJ\u^  
allotments 分配數   y $v@wb5  
allowance 津貼   7n<#y;wo  
amalgamation 合併   1[[TB .xF  
amortization 攤銷   xLLC)~  
amortized cost 應攤成本   rN'.&;Y5  
annuities 年金   aC}vJ93i  
applied cost 已分配成本   I<9n(rA  
applied expense 已分配費用   HD~jU>}}  
applied manufacturing expense 己分配製造費用   haik  
apportioned charge 攤派費用   v?%0~!  
appreciation 漲價   +Gp!cGaAm  
article of association 公司章程   xf[zEEt  
assessment 課稅   JYl\<Z' {  
assets 資產   xan/ay>  
attorney fee 律師費   D'85VZEFyo  
audit 審計   AE]i V{p  
auditor 審計員   ZtKQ]jV&@  
average 平均數   &l?N:(r  
average cost 平均成本   mC%%)F'Zf  
bad debt 壞賬   i)GeX:  
balance 餘額   \kfcv  
balance sheet 資產負債表   L F8Pb;I  
bank account 銀行賬戶   jaL$LJV  
bank balance 銀行結存   EI%M Azj}  
bank charge 銀行手續費   li1v 4  
bank deposit 銀行存款   % i%ew4  
bank discount 銀行貼現   91U^o8y  
bank draft 銀行匯票   zuUQ."#i  
bank loan 銀行借款   A>J1B(up  
bank overdraft 銀行透支   (q~R5)D  
bankers acceptance 銀行承兌   ;K>{_kf  
bankruptcy 破產   0I(uddG3  
bearer 持票人   -??!@R7V  
beneficiary 受益人   rL.<Z@-  
bequest 遺產   [.. ,(  
bill 票據   #?L(#a$k  
bill of exchange 匯票   d.LOyO  
bill of lading 提單   B#| Z`mZ  
bills discounted 貼現票據   0>I]=M]@  
bills payable 應付票據   d'x<-l9  
bills receivable 應收票據   e~tr^$/(  
board of directors 董事會   rsd2v9  
bonds 債券   o(?VX`2"  
bonus 紅利   ]u\
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book value 賬面價值   cZCGnzy  
bookkeeper 簿記員   "sz.v<F0:s  
bookkeeping 簿記   %"1` NT  
branch office general ledger 支店往來賬戶   T_(qN;_  
broker 經紀人   Mp]yKl  
brought down 接前   20 0L  
brought forward 接上頁   !G+n"-h9'  
budget 預算   deR$  
by-product 副產品   h9tB''ePE  
by-product sales 副產品銷售   ~uP r]#  
capital 股本   KyuA5jQ7  
capital income 資本收益   ^zBjG/'7  
capital outlay 資本支出   MLkL.1eGSb  
capital stock 股本   (#!(Q) ]  
capital stock certificate 股票   stf,<W  
carried down 移後   /%N31  
carried forward 移下頁   [Ihp\!xqI  
cash 現金   4iYgs-,  
cash account 現金賬戶   'd|Q4RE+W  
cash in bank 存銀行現金   \O 8Y3|<  
cash on delivery 交貨收款   GI0x>Z+  
cash on hand 庫存現金   {bAWc.  
cash payment 現金支付   y
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cash purchase 現購   */0vJz%<.M  
cash sale 現沽  

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cashier 出?#123;員   ^yEj ]]6  
cashiers check 本票   *F26}q  
certificate of deposit 存款單折   hqhu^.}]  
certificate of indebtedness 借據   c+,7Zu!  
certified check 保付支票   $V`KrA~]  
certified public accountant 會計師   e>])m3xvn  
charges 費用   +cPE4(d  
charge for remittances 匯水手續費   t 1Ir4  
charter 營業執照   %a)0?U  
chartered accountant 會計師   F20wf1^  
chattles 動產   FUW(>0x?  
check 支票   E
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che stub 支票存根   fD 3jwPL  
closed account 己結清賬戶   )vE
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closing 結算   |Ak =-.  
closing entries 結賬紀錄   VuX>  
closing stock 期末存貨   imJ[:E  
closing the book 結賬   X]&;8  
columnar journal 多欄日記賬   .BYKdxa  
combination 聯合   uu WY4j6  
commission 佣金   d'lr:=GQ  
commodity 商品   TQO
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common stock 普通股   S|RpA'n  
company 公司   4."o.:8x  
compensation 賠償   KG4#BY&^  
compound interest 複利   |1<]o;:  
consignee 承銷人   ^LEmi1L  
consignment 寄銷   ]RJb;  
consignor 寄銷人   oPBg+Bh*  
consolidated balance sheet 合併資產負債表    BdE`p{  
consolidated profit and loss account 合併損益表   !BvTJ-e)F  
consolidation 合併   niBjq#bJi  
construction cost 營建成本   4BduUH  
construction revenue 營建收入   _v~D{H&}  
contract 合同   
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control account 統制賬戶   nyl8=F:V  
copyright 版權   -A-hxK*^  
corporation 公司   St~SiTJU  
cost 成本   M3jv aI  
cost accounting 成本會計   l~Ie#vak  
cost of labour 勞工成本   ^sf[dr;BA  
cost of production 生產成本   xZ S\#{  
cost of manufacture 製造成本   23(E3:.  
cost of sales 銷貨成本   #pDGaqeX  
cost price 成本價格   #iRyjD  
credit 貸方   Zy!)8<Cgm'  
credit note 收款通知單   4B3irHs\Q  
creditor 債權人   cAKoPU>U  
crossed check 橫線支票   8}pcanPg  
current account 往來活期賬戶   xM'S ;Sg  
current asset 流動資產   \:q e3Q  
current liability 流動負債   f,`}hFD  
current profit and loss 本期損益   ot>EnHfV  
debit 借方   ^pQo`T6  
debt 債務   OFQi&/  
debtor 債務人   AHMV@o`V  
deed 契據   e`Zg7CaDd  
deferred assets 遞延資產   G2yUuyAZ  
deferred liabilities 遞延負債   T956L'.+G  
delivery 交貨   LD~uI  
delivery expense 送貨費   8SCW.;0  
delivery order 出貨單   _iboTcUF  
demand draft 即期匯票   <zDw&s2  
demand note 即期票據   ev: !,}]w  
demurrage charge 延期費   WKrZTPD'm  
deposit 存款   6JFDRsX>)?  
deposit slip 存款單   EY x2IJ  
depreciation 折舊   n;k97>m${x  
direct cost 直接成本   [P&,}o)+E0  
direct labour 直接人工   hRy}G'0  
director 董事   gh #w%g1g  
discount 折扣   I_6` Z 0  
discount on purchase 進貨折扣   " ;R3260  
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