[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。   RP!X5  
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acceptance 承兌   ~:v" TuuK  
account 賬戶   !Yd7&#s  
accountant 會計員   X)x$h{ OE  
accounting 會計   6Xbo:#  
accounting system 會計制度   O6 bB CF;  
accounts payable 應付賬款   p%ek)tT  
accounts receivable 應收賬款   Y2HF  
accumulated profits 累積利益   }GRZCX>  
adjusting entry ?#123;整記錄   )BmK'H+ l  
adjustment ?#123;整   Z XlW_CGO  
administration expense 管理費用   ;(5b5PA  
advances 預付   E:!?A@Fy  
advertising expense 廣告費   G?v]p~6  
agency 代理   )w=ehjV^m  
agent 代理人   4:WN-[xX  
agreement 契約   5Z @OgR  
allotments 分配數   h`;w/+/Zr  
allowance 津貼   7G zf>n  
amalgamation 合併    ]Vuq
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amortization 攤銷   cA m>f[  
amortized cost 應攤成本   EA) K"C  
annuities 年金   .0}]/%al  
applied cost 已分配成本   Z]jm.'@ z@  
applied expense 已分配費用   W!MO}0s  
applied manufacturing expense 己分配製造費用   ^Cs?FF@P  
apportioned charge 攤派費用   ;Hk{bz
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appreciation 漲價   R9xhO!  
article of association 公司章程   t4X:I&l-M:  
assessment 課稅   Rf9;jwU  
assets 資產   [Wf%iwB  
attorney fee 律師費   nJC/yS|  
audit 審計   +`'=K ;{U  
auditor 審計員   Te_%r9P|2  
average 平均數   ^~Xs
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average cost 平均成本   C3>&O?7J*7  
bad debt 壞賬   .W>LEz
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balance 餘額   l3[2b Qx  
balance sheet 資產負債表   RE6d&#N  
bank account 銀行賬戶   *jE>
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bank balance 銀行結存   Vz[tgb]-  
bank charge 銀行手續費   @A?Ss8p'  
bank deposit 銀行存款   D;
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bank discount 銀行貼現   V'alzw7#  
bank draft 銀行匯票   l/ufu[x!a  
bank loan 銀行借款   U|yXJ.Z3  
bank overdraft 銀行透支   (]ToBju  
bankers acceptance 銀行承兌   T8'm{[C  
bankruptcy 破產   Ps<;DE\$f4  
bearer 持票人   M5\$+Tu  
beneficiary 受益人  
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bequest 遺產   RKru hF  
bill 票據   #s%_ L  
bill of exchange 匯票   0;6
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bill of lading 提單   GP<PU  
bills discounted 貼現票據   +xYU$e6Z  
bills payable 應付票據   d%?$
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bills receivable 應收票據   A~0eJaq+  
board of directors 董事會   X3mHg5zt  
bonds 債券   |YEq<wbQ  
bonus 紅利   MEKsL7  
book value 賬面價值   VCf/EkC  
bookkeeper 簿記員   [ 0>I6Jl  
bookkeeping 簿記   =2J^ '7  
branch office general ledger 支店往來賬戶   FqwH:Fcr:  
broker 經紀人   n[+$a)$8  
brought down 接前   Iy[TEB  
brought forward 接上頁   3mP251"dIW  
budget 預算   k7ye,_&>  
by-product 副產品   o|`%>&jP  
by-product sales 副產品銷售   v=8sj{g3,3  
capital 股本   6~b)Hc/  
capital income 資本收益   -HQ(t  
capital outlay 資本支出   4 x|yzUx  
capital stock 股本   (Y!{ UNq5  
capital stock certificate 股票   y).dw(  
carried down 移後   @y1:=["b  
carried forward 移下頁   u7(<
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cash 現金   CNMcQP  
cash account 現金賬戶   ka=EOi X.  
cash in bank 存銀行現金   yor6h@F1  
cash on delivery 交貨收款   " i!Xiy~  
cash on hand 庫存現金   ks19e>'5Q  
cash payment 現金支付   `En>o~L;  
cash purchase 現購   m:-=K
  
cash sale 現沽   %^KN
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cashier 出?#123;員  
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cashiers check 本票   0+
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certificate of deposit 存款單折   &9OnN<mT1  
certificate of indebtedness 借據   3q-Xj:FP  
certified check 保付支票   r}nz )=\Cj  
certified public accountant 會計師   Fswr @du  
charges 費用   >S}^0vNZX  
charge for remittances 匯水手續費   P1G;JK  
charter 營業執照   Bcl6n@{2f  
chartered accountant 會計師   [6cF#_)*  
chattles 動產   2I$-&c]  
check 支票   G
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che stub 支票存根   .o(S60iH!(  
closed account 己結清賬戶   )dh _eqnX  
closing 結算   XlJA}^e  
closing entries 結賬紀錄   ,z5B"o{Et
 
closing stock 期末存貨   wN]]t~K)Q  
closing the book 結賬   ~{cG"  
columnar journal 多欄日記賬   ^~`t q+  
combination 聯合   4{6XZ_J1  
commission 佣金   9.>he+  
commodity 商品   )0XJOm  
common stock 普通股   %X -G(Z  
company 公司   ]@A31P4t|  
compensation 賠償   )(V!& w6  
compound interest 複利   k#"}oI{< 6  
consignee 承銷人   v| IG G'r  
consignment 寄銷   Q@ghQGn#  
consignor 寄銷人   ItxC}qT  
consolidated balance sheet 合併資產負債表   -'Oq.$Qq  
consolidated profit and loss account 合併損益表   *
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consolidation 合併   M _e^KF  
construction cost 營建成本   IA~wmOF  
construction revenue 營建收入   1X-fiQJ e  
contract 合同   St|B9V?eEB  
control account 統制賬戶   ?4sF:Y+\  
copyright 版權   rUDMQxLruV  
corporation 公司   ,M0#?j>  
cost 成本   ~]78R!HJ  
cost accounting 成本會計   9jf2b  
cost of labour 勞工成本   oGKk2oP  
cost of production 生產成本   J_7&nIH7  
cost of manufacture 製造成本   MVkO >s  
cost of sales 銷貨成本   bM>5=Zox  
cost price 成本價格   VRA0p[  
credit 貸方   QLD
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credit note 收款通知單   {w52]5l  
creditor 債權人   !b{7gUjyI  
crossed check 橫線支票   8/T,.<5  
current account 往來活期賬戶   S*'  
current asset 流動資產   J_N`D+m  
current liability 流動負債   HwxME%w  
current profit and loss 本期損益   (aX6jdvo  
debit 借方   dPb@[k  
debt 債務   o
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debtor 債務人   dW9Ci"~v  
deed 契據   '[ `pU>9  
deferred assets 遞延資產   fl*>m,  
deferred liabilities 遞延負債   w; ]~2$  
delivery 交貨   aP`V   
delivery expense 送貨費   !A=>B=.|D  
delivery order 出貨單   |YWX.-aeo  
demand draft 即期匯票   xa?   
demand note 即期票據   +ieRpVg  
demurrage charge 延期費   $zD}hO9  
deposit 存款   *,#T&M7D  
deposit slip 存款單   2`nOYK  
depreciation 折舊   &vV_,$  
direct cost 直接成本   ,+o*> fD  
direct labour 直接人工   97\9!)`,  
director 董事   {N`<THPP  
discount 折扣   .?LP$O=  
discount on purchase 進貨折扣   hM~zO1XW  
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