[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。   uv5@Alm  
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acceptance 承兌   [h1{{Nb#ez  
account 賬戶   EkX6> mo  
accountant 會計員   K"1J1>CHQ  
accounting 會計   yiOF&  
accounting system 會計制度   `FwAlYJK  
accounts payable 應付賬款   G!\xc  
accounts receivable 應收賬款   d(!N$B\[5T  
accumulated profits 累積利益   a|NU)mgEI  
adjusting entry ?#123;整記錄   Go|65Z\`7M  
adjustment ?#123;整   =Vs<DO{|4q  
administration expense 管理費用   rXPXO=F1/  
advances 預付   >MT)=4 9q  
advertising expense 廣告費   ?<;<#JN  
agency 代理   H/$q]i*#K  
agent 代理人   %?fzT+-=%  
agreement 契約   4Z] 35*  
allotments 分配數   xh0A2bw'OP  
allowance 津貼   {@A2jk\  
amalgamation 合併   O^#u%
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amortization 攤銷  
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amortized cost 應攤成本   @-}]~|<  
annuities 年金   je-s%kNlJ  
applied cost 已分配成本   gISs+g  
applied expense 已分配費用   yH^*Fp8V  
applied manufacturing expense 己分配製造費用   @XmkIm  
apportioned charge 攤派費用   9x!y.gx  
appreciation 漲價   5b,98Q  
article of association 公司章程   $b} +5  
assessment 課稅   &U
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assets 資產   4lCm(#T{,  
attorney fee 律師費   `t6L'%\  
audit 審計   =&b[V"  
auditor 審計員   ([~`{,sv  
average 平均數   t^hkGYj!2  
average cost 平均成本   (#]KjpIK  
bad debt 壞賬   Ysu/7o4  
balance 餘額   @:B1  
balance sheet 資產負債表   qgNK!(kWpr  
bank account 銀行賬戶   )v~]lk,
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bank balance 銀行結存   ?sYjF iE  
bank charge 銀行手續費   s`RJl V  
bank deposit 銀行存款   }c%y0)fL
 
bank discount 銀行貼現   aehMLl9cl  
bank draft 銀行匯票   Kf#!IY][  
bank loan 銀行借款   Umg81!  
bank overdraft 銀行透支   EB<q.  
bankers acceptance 銀行承兌   -::%9D}P|  
bankruptcy 破產  
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bearer 持票人   fx:KH:q3  
beneficiary 受益人   VWt'Kx"  
bequest 遺產   BtChG] N|  
bill 票據   3:1 c_  
bill of exchange 匯票   uszSFe]E  
bill of lading 提單   mC92J@m/L!  
bills discounted 貼現票據   L0tK
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bills payable 應付票據   IviQ)hp  
bills receivable 應收票據   -^v}T/Kl#  
board of directors 董事會   @~3c"q;i7  
bonds 債券   #Ca's'j&f  
bonus 紅利   &tCtCk%{j  
book value 賬面價值   x35s6  
bookkeeper 簿記員   u^%')Ncp  
bookkeeping 簿記   ]bb}[#AY  
branch office general ledger 支店往來賬戶   \[1CDz=}1  
broker 經紀人   *J5RueUG  
brought down 接前   p]Zabky
 
brought forward 接上頁   [oLQd-+  
budget 預算   WG}CPkj  
by-product 副產品   s $x] fO  
by-product sales 副產品銷售   f*{;\n(.t  
capital 股本   DAHf&/JK  
capital income 資本收益   L]N2rMM  
capital outlay 資本支出   8p{  
capital stock 股本   _x6E_i-(  
capital stock certificate 股票   :b*`hWnQ  
carried down 移後   _PUm Pom.  
carried forward 移下頁   NP'Ke:  
cash 現金   rq["O /2  
cash account 現金賬戶   2Q|*xd4B^  
cash in bank 存銀行現金   ^jjJM|a  
cash on delivery 交貨收款   b.q"
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cash on hand 庫存現金   h\*rv5\M  
cash payment 現金支付   T,2Dr;  
cash purchase 現購   #UC QiQfP  
cash sale 現沽   oV>AFs6  
cashier 出?#123;員   |!5T+H{Sj  
cashiers check 本票   g{)H" 8L  
certificate of deposit 存款單折   ."Ix#\|x  
certificate of indebtedness 借據   J?quYlS  
certified check 保付支票   gzCMJ<3!D  
certified public accountant 會計師   "4uUI_E9F;  
charges 費用   )-
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charge for remittances 匯水手續費   PJ'lZu8?x  
charter 營業執照   wx%nTf/Oa  
chartered accountant 會計師   1idjX"'  
chattles 動產   afiK!0col2  
check 支票   `W$0T;MPF  
che stub 支票存根   S{i@=:  
closed account 己結清賬戶   pkfOM"5'  
closing 結算   *a,.E6C*  
closing entries 結賬紀錄   I= h4s(  
closing stock 期末存貨   #IhLpO  
closing the book 結賬   m2q;^o:J  
columnar journal 多欄日記賬   fwv T2G4  
combination 聯合   *R\/#Y|  
commission 佣金   dN\P&"`  
commodity 商品   gq_7_Y/  
common stock 普通股   Z F yX@#B9  
company 公司   l3?,gd.-  
compensation 賠償   |5B,cB_  
compound interest 複利   n
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consignee 承銷人   NQiecxvt=  
consignment 寄銷   ]
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consignor 寄銷人   pY!dG-;  
consolidated balance sheet 合併資產負債表   ) ~)SCN>-  
consolidated profit and loss account 合併損益表   d?&!y]RS#  
consolidation 合併   >+jbMAYSq  
construction cost 營建成本   #w,WwL!  
construction revenue 營建收入   A6UdWK  
contract 合同   +.(}u ,:8  
control account 統制賬戶   [zTYiNa  
copyright 版權   DPS1GO*  
corporation 公司   Hdbnb[e  
cost 成本   /=YqjZTCq  
cost accounting 成本會計   yEpN,A  
cost of labour 勞工成本   Pm#x?1rAj  
cost of production 生產成本   mB^I@oZ*  
cost of manufacture 製造成本   <% 7P  
cost of sales 銷貨成本   ]Z$TzT&@%  
cost price 成本價格   Fi?Q 4b  
credit 貸方   `mKlv~$1^  
credit note 收款通知單   mzV"G>,o  
creditor 債權人   *pb:9JKi  
crossed check 橫線支票   3:~l2KIP4  
current account 往來活期賬戶   8>VI$   
current asset 流動資產   SGBVR^  
current liability 流動負債   %EVV-n@  
current profit and loss 本期損益   _/jUs_W  
debit 借方   =|gJb|?w  
debt 債務   ])QO%  
debtor 債務人   i{|lsd(+  
deed 契據   +Y5(
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deferred assets 遞延資產   bQXc IIa{  
deferred liabilities 遞延負債   ~~xyFT+{F  
delivery 交貨   OC?Zw@  
delivery expense 送貨費   T\2) $  
delivery order 出貨單   e+F}9HR 7  
demand draft 即期匯票   >w2Q1!  
demand note 即期票據   O$"bd~X  
demurrage charge 延期費   2Ft8dfdm`  
deposit 存款   RP~vB#}  
deposit slip 存款單   oN[Fza>  
depreciation 折舊   Wkg*J3O  
direct cost 直接成本   \'; t*  
direct labour 直接人工   @)OnIQN~  
director 董事   Tsm1C#6 Y*  
discount 折扣   %\X P:  
discount on purchase 進貨折扣   g{A3W) [ b  
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