[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。   nS_Ta  
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acceptance 承兌   s<[A0=LH  
account 賬戶   *4<4  
accountant 會計員   @s_3 0+  
accounting 會計   G'ij?^?  
accounting system 會計制度   B.89_!/:p  
accounts payable 應付賬款   tigT@!`$Y  
accounts receivable 應收賬款   o&(wg(Rv  
accumulated profits 累積利益   ~bdv_|k  
adjusting entry ?#123;整記錄   :ozV3`%$(  
adjustment ?#123;整   +hE',i.  
administration expense 管理費用   y[: ~CL  
advances 預付   A/q2g7My  
advertising expense 廣告費   ?e F@Q!h  
agency 代理   :P3{Nxa  
agent 代理人   R/^@
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agreement 契約   Iz DG&c  
allotments 分配數   !ZFr7Xz  
allowance 津貼   >_XOc  
amalgamation 合併   0cHfxy3  
amortization 攤銷   95=gY  
amortized cost 應攤成本   >\V6+$cNp  
annuities 年金   >^a$  
applied cost 已分配成本   1EVfowIl  
applied expense 已分配費用   6X/wdk  
applied manufacturing expense 己分配製造費用   *)u?~r(F  
apportioned charge 攤派費用   JnfqXbE  
appreciation 漲價   sLb8*fak  
article of association 公司章程   k`Nyi)AGe  
assessment 課稅   G6ayMw]OF  
assets 資產   U^MuZ  
attorney fee 律師費   geksjVwP
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audit 審計   P0^c?s"I  
auditor 審計員   I%oRvg|q  
average 平均數   Pg
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average cost 平均成本   3y99O $EAc  
bad debt 壞賬   $9K(F~/  
balance 餘額   lsk_P&M  
balance sheet 資產負債表   ((XE\V\}Z  
bank account 銀行賬戶   L>dkrr)e  
bank balance 銀行結存   >OV<_( S4  
bank charge 銀行手續費   $.pTB(tO  
bank deposit 銀行存款   ( #*"c  
bank discount 銀行貼現   Ly;I,)w  
bank draft 銀行匯票   Hou*lCA
  
bank loan 銀行借款   Gav"C{G  
bank overdraft 銀行透支   c!It^*  
bankers acceptance 銀行承兌   CEuWw:)  
bankruptcy 破產   ;B~P>n}}_]  
bearer 持票人   ow$q7uf  
beneficiary 受益人   `H\)e%]  
bequest 遺產   mzWP8Hlw  
bill 票據   LN4qYp6)G  
bill of exchange 匯票   [E7 MsX  
bill of lading 提單   #02Kdo&Vy  
bills discounted 貼現票據   gxwo4.,  
bills payable 應付票據   afHaB/t{R  
bills receivable 應收票據   (9 sIA*,}  
board of directors 董事會   r`jWp\z  
bonds 債券   =.*98  
bonus 紅利   !^e =P%S  
book value 賬面價值   Ytao"R/  
bookkeeper 簿記員    4*TmlY  
bookkeeping 簿記   /` [!_4i  
branch office general ledger 支店往來賬戶   U3E
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broker 經紀人   w&Y{1rF>  
brought down 接前   MuwQZ]u  
brought forward 接上頁   SHV4!xP-V  
budget 預算   LH2PTW\b!6  
by-product 副產品   ^rL_C}YBj-  
by-product sales 副產品銷售   5+- I5HX|~  
capital 股本   o:"anHs  
capital income 資本收益   ib$nc2BPb  
capital outlay 資本支出   Dw_D+7>(v  
capital stock 股本   2C$R4:Ssw)  
capital stock certificate 股票   ;#1Iiuh  
carried down 移後   +H_MV=A^  
carried forward 移下頁   ; Y"N6%
 
cash 現金   Z o=]dBp.  
cash account 現金賬戶   G,XPT,:%  
cash in bank 存銀行現金   {^}0 G^  
cash on delivery 交貨收款   S|em[D[Y^  
cash on hand 庫存現金   V5mlJml2(  
cash payment 現金支付   BQ /PGY>  
cash purchase 現購   kkS~4?-*  
cash sale 現沽   t9^A(Vh"-  
cashier 出?#123;員   c)}2K0  
cashiers check 本票   xyA-P& N  
certificate of deposit 存款單折   +/rH(Ni  
certificate of indebtedness 借據   @?kM'*mrZM  
certified check 保付支票   =8Ehrlq
 
certified public accountant 會計師   \K iwUz  
charges 費用   + H_WlYg-  
charge for remittances 匯水手續費   4-R^
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charter 營業執照   x;LzG t:w  
chartered accountant 會計師   5GQLd  
chattles 動產   FS"eM"z  
check 支票   n6MM5h/#r  
che stub 支票存根   t*G /]  
closed account 己結清賬戶   ua5?(,E`']  
closing 結算   ?wb+L  
closing entries 結賬紀錄   _Ov;4nt!  
closing stock 期末存貨   pZ(Fx&fy  
closing the book 結賬   +Qxu$#  
columnar journal 多欄日記賬   cXnKCzSxZq  
combination 聯合   e`K)_>^n#  
commission 佣金   ]y@F8$D!  
commodity 商品   ;eL9{eF  
common stock 普通股   4)6xU4eBaL  
company 公司   .8WXC   
compensation 賠償   _oFs #kW  
compound interest 複利   Rp9fO?ZjHt  
consignee 承銷人   a4MZ
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consignment 寄銷   FLZWZ ;  
consignor 寄銷人   FV39QG4b4  
consolidated balance sheet 合併資產負債表   (ljF{)Ml+=  
consolidated profit and loss account 合併損益表   ^|!I+  
consolidation 合併   23!;}zHp  
construction cost 營建成本   Hr<o!e{Y  
construction revenue 營建收入   m#vL*]c}  
contract 合同   kS# CEU7  
control account 統制賬戶   dXHB#  
copyright 版權   %
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corporation 公司   Pmg)v!"  
cost 成本   nmU_N:Y  
cost accounting 成本會計   Kl{>jr8B3  
cost of labour 勞工成本   !y:%0{l  
cost of production 生產成本   8eBOr9l+j  
cost of manufacture 製造成本   v``-F(i$  
cost of sales 銷貨成本   H( jXI  
cost price 成本價格   fBn"kr;  
credit 貸方   l_tw<`Ep  
credit note 收款通知單   nl aM  
creditor 債權人   H9)m^*  
crossed check 橫線支票   g7 V8D  
current account 往來活期賬戶   B
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current asset 流動資產   
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current liability 流動負債   |{r$jZeE  
current profit and loss 本期損益   z4#(Ze@u~_  
debit 借方   $?G"GQ!.  
debt 債務   qBV x 6MI  
debtor 債務人   _@mRb^  
deed 契據   )tHaB,  
deferred assets 遞延資產   57a2^  
deferred liabilities 遞延負債   B(?Yw>Xd[  
delivery 交貨   %@a8P  
delivery expense 送貨費   7?8wyk|x  
delivery order 出貨單   w%AcG~`j!B  
demand draft 即期匯票   M->*{D@a  
demand note 即期票據   TGXa,A{  
demurrage charge 延期費   {GDmVWG0q  
deposit 存款   im} ?rY  
deposit slip 存款單   1OLqL
 
depreciation 折舊   3A:q7#m  
direct cost 直接成本   s>k Uh  
direct labour 直接人工   {rfF'@[  
director 董事   2kAx>R  
discount 折扣   v
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discount on purchase 進貨折扣   ;8WZx  
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