[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。   v''J@F7  
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acceptance 承兌   0]MD?6-  
account 賬戶   yENAcsv  
accountant 會計員   '/0e!x/8  
accounting 會計   5 2Dgul  
accounting system 會計制度   [P ;fv  
accounts payable 應付賬款   N`fFYO  
accounts receivable 應收賬款   /dvr onG  
accumulated profits 累積利益   P0hr=/h4  
adjusting entry ?#123;整記錄   n4 N6]W\5  
adjustment ?#123;整   ZHeq)5C ;f  
administration expense 管理費用   o]qwN:8^  
advances 預付   &OXx\}>MW  
advertising expense 廣告費   6biR5&Y5U&  
agency 代理   nec}g
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agent 代理人   _zzNF93Bn  
agreement 契約   VnB HQ.C  
allotments 分配數   NYG!\u\Rm  
allowance 津貼   <6,,:=#  
amalgamation 合併   Cd]A1<6s  
amortization 攤銷   F  Qk  
amortized cost 應攤成本   / z`tI  
annuities 年金   L;{{P7  
applied cost 已分配成本   2P@6Qe ?  
applied expense 已分配費用   RIO?rt;  
applied manufacturing expense 己分配製造費用   K4]ZVMm/*  
apportioned charge 攤派費用   }-XZ1qr  
appreciation 漲價   E?KPez  
article of association 公司章程   @H+L1H%9n  
assessment 課稅   `l.bU3 C  
assets 資產   .;ofRx<  
attorney fee 律師費   98?O[=  
audit 審計   Ef?|0Gm  
auditor 審計員   )flm3G2u  
average 平均數   !io1~GpKS  
average cost 平均成本   S&]r6ss  
bad debt 壞賬   5=<KA  
balance 餘額   r#&JfAo  
balance sheet 資產負債表   .q4$)8[Pg  
bank account 銀行賬戶   N$C+le  
bank balance 銀行結存   |42;171  
bank charge 銀行手續費   /'_<~A  
bank deposit 銀行存款   I\c7V~^hnG  
bank discount 銀行貼現   2*#i/SE_  
bank draft 銀行匯票   )uR_d=B&  
bank loan 銀行借款   y^n
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bank overdraft 銀行透支   BtKor6ba  
bankers acceptance 銀行承兌   /cUu]#h  
bankruptcy 破產   1-PlRQs.1  
bearer 持票人   2  @T~VRy  
beneficiary 受益人   ;~d$OM  
bequest 遺產   (&r` l&0  
bill 票據   "%a<+D  
bill of exchange 匯票   3^fwDt}  
bill of lading 提單   XE2rx2k  
bills discounted 貼現票據   cjO%X  
bills payable 應付票據   OW@)6  
bills receivable 應收票據   ~jHuJ`]DF  
board of directors 董事會   &ynAB)  
bonds 債券   M l@F  
bonus 紅利   mTUoFXX[  
book value 賬面價值   Buh}+n2]5  
bookkeeper 簿記員   /N<aN9Z<x,  
bookkeeping 簿記   +,$pcf<[V  
branch office general ledger 支店往來賬戶   p9u'nDi  
broker 經紀人   ST?Rl@4  
brought down 接前   Wwg<- 9wAJ  
brought forward 接上頁   K n=EDtg  
budget 預算   I_Gz~qk6  
by-product 副產品   oJ3(7Sz  
by-product sales 副產品銷售   S^p^) fAmF  
capital 股本   *mJ#|3I<  
capital income 資本收益   yZgWFf.X  
capital outlay 資本支出   ']I!1>v$[  
capital stock 股本   N!wuBRWR  
capital stock certificate 股票   SDE$ymPx  
carried down 移後   +Ss3Ph  
carried forward 移下頁   i4h`jFS  
cash 現金   w3sU&  |N  
cash account 現金賬戶   AJ
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cash in bank 存銀行現金   ~x<?Pj  
cash on delivery 交貨收款   WcY_w`*L  
cash on hand 庫存現金   Rf>)#hn%  
cash payment 現金支付   EQd<!)HZ  
cash purchase 現購   HQ7g0:-^a>  
cash sale 現沽   !!V1#?0jw  
cashier 出?#123;員   !vpXXI4  
cashiers check 本票   uPr!;'J=  
certificate of deposit 存款單折   cqJXZ.XC  
certificate of indebtedness 借據   gCiM\Qx  
certified check 保付支票   8Yf*vp>T/x  
certified public accountant 會計師   >1Hv c7DP  
charges 費用   G/(,,T}eG  
charge for remittances 匯水手續費   Y_jc*S  
charter 營業執照   _Z9d.-  
chartered accountant 會計師   T`Up%5Dk  
chattles 動產   s2|.LmC3|B  
check 支票   _ A#lyp  
che stub 支票存根   6S_mfWsi  
closed account 己結清賬戶   YG :^gi  
closing 結算   Y~{<Hs  
closing entries 結賬紀錄   & /T}  
closing stock 期末存貨   E0fMFG^P  
closing the book 結賬   c^pQitPv  
columnar journal 多欄日記賬   "a~r'+'<  
combination 聯合   $':5uU1}  
commission 佣金   ~]d9 J  
commodity 商品   -C~zvP;a  
common stock 普通股   /!?Tv8TPp  
company 公司   jnztCNaX  
compensation 賠償   ,]:<l  
compound interest 複利   h%W,O,K/  
consignee 承銷人   )AR-b8..o  
consignment 寄銷   Tsb}\  
consignor 寄銷人   FGyrDRDwC  
consolidated balance sheet 合併資產負債表   S(xs;tZ  
consolidated profit and loss account 合併損益表   *n&Sd~Mg  
consolidation 合併   rCczQ71W  
construction cost 營建成本   pL;e(lM  
construction revenue 營建收入   ~1}fL 1~5  
contract 合同   )uo".n|n~B  
control account 統制賬戶   ^9LoxU-  
copyright 版權   A- Abj'  
corporation 公司   HK<S|6B7V  
cost 成本   MaY_*[  
cost accounting 成本會計   S,Q^M )$  
cost of labour 勞工成本   G/#<d-}_  
cost of production 生產成本   WoGnJ0N q  
cost of manufacture 製造成本   ?Sa,n^b*H  
cost of sales 銷貨成本   I(7iD. ^:  
cost price 成本價格   Q(yg bT  
credit 貸方   F*Hovxez  
credit note 收款通知單   u t4:L
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creditor 債權人   $!9/s S?  
crossed check 橫線支票   "j?xgV
 
current account 往來活期賬戶   
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current asset 流動資產   - ry  
current liability 流動負債   +2 oZML  
current profit and loss 本期損益   $V?sD{=W  
debit 借方   u?MhK#Mr  
debt 債務   CALD7qMK  
debtor 債務人   o&@y^<UQ  
deed 契據   | zP~/  
deferred assets 遞延資產   CL7/J[TS  
deferred liabilities 遞延負債   Vn{;8hZ:a  
delivery 交貨   -X7x~x-  
delivery expense 送貨費   SnXM`v,  
delivery order 出貨單   W? E,"z  
demand draft 即期匯票   w_@{v wM$A  
demand note 即期票據   ~p n$'1Q  
demurrage charge 延期費   G:lhrT{  
deposit 存款   Y:m8UnT  
deposit slip 存款單   >d]-X]  
depreciation 折舊   Vraz}JV  
direct cost 直接成本   <b_K*]Z  
direct labour 直接人工   Nv;'Ys P  
director 董事   -]u>kjiIT  
discount 折扣   P{`fav  
discount on purchase 進貨折扣   %++: K  
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