[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。   BMzS3;1_  
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acceptance 承兌   'cN3Vvk  
account 賬戶   nwJub$5  
accountant 會計員   IYr4  
accounting 會計   )\e0L/K@  
accounting system 會計制度   F{&0(6^p!  
accounts payable 應付賬款   V#&S&dn  
accounts receivable 應收賬款   :y~l?0b&8  
accumulated profits 累積利益   /GP:W6:6z6  
adjusting entry ?#123;整記錄   Zh:@AFz:R  
adjustment ?#123;整   +nFC&~q  
administration expense 管理費用   & @$D(  
advances 預付   30cb+)h(  
advertising expense 廣告費   U4NA'1yo  
agency 代理   od/Q"5t[p  
agent 代理人   GQ9H>Ssz  
agreement 契約   x50ZwV&j
 
allotments 分配數   G7#<Jo<8  
allowance 津貼   mj& 4FQ#O*  
amalgamation 合併   ,Igd<A=  
amortization 攤銷   !M7727  
amortized cost 應攤成本   2reQd
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annuities 年金   FPAj}
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applied cost 已分配成本   %
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applied expense 已分配費用   ];{CNDAL2  
applied manufacturing expense 己分配製造費用   /a-OBU  
apportioned charge 攤派費用   CDFX>>N  
appreciation 漲價   - [vH4~  
article of association 公司章程   ?&XpwJw:~  
assessment 課稅   ibuoq X `  
assets 資產   vcp[$-$QGJ  
attorney fee 律師費   IDt7KJ@hc  
audit 審計   Kb#
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auditor 審計員   8Vm)jnM  
average 平均數   I|P#|0< 2  
average cost 平均成本   ,h9N,bIQg  
bad debt 壞賬   *edhJUT  
balance 餘額   JW=P}h  
balance sheet 資產負債表   8Dc'"3+6  
bank account 銀行賬戶   Z-'xJq  
bank balance 銀行結存   &Y8S! W@4  
bank charge 銀行手續費   $@ZrGT  
bank deposit 銀行存款   tc<HA7vpt~  
bank discount 銀行貼現   KZsJ_t++!W  
bank draft 銀行匯票   D"s ]dQ$r  
bank loan 銀行借款   \yo)oIi[p  
bank overdraft 銀行透支   $-BM`Zt0;  
bankers acceptance 銀行承兌   ,uhOf! |  
bankruptcy 破產   -* 0U&]T  
bearer 持票人   .5YW>PV  
beneficiary 受益人   +Ft@S(IE  
bequest 遺產   |D[4G6&  
bill 票據   tq8rG@
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bill of exchange 匯票   `^CIOCK%  
bill of lading 提單   uU`Mq8)R  
bills discounted 貼現票據   qa)Qf,`  
bills payable 應付票據   ]n&Eb8 8  
bills receivable 應收票據   ^U{SUWl  
board of directors 董事會   `BKV/Xl  
bonds 債券   J*r%b+  
bonus 紅利   R(cM4T.a  
book value 賬面價值   s% (|z  
bookkeeper 簿記員   t8z=R6zX  
bookkeeping 簿記   L=-v >YL+  
branch office general ledger 支店往來賬戶   #BwkbOgr  
broker 經紀人   {-e|x&-  
brought down 接前   Ab)X/g-I@  
brought forward 接上頁    <sC.  
budget 預算   De:| T8&  
by-product 副產品   UNKr FYl  
by-product sales 副產品銷售   >_LZD4v!<  
capital 股本   r2xIbZ  
capital income 資本收益   V.kRV{43  
capital outlay 資本支出   LHgEb9\Q  
capital stock 股本   Yuqt=\? #  
capital stock certificate 股票   GUdVsZjz(  
carried down 移後   %Ig3udcY?  
carried forward 移下頁   e"ur+7  
cash 現金   )_Wo6l)i  
cash account 現金賬戶   .7M:AS>  
cash in bank 存銀行現金   {Z{!tR?+  
cash on delivery 交貨收款   rIZ^ix-N  
cash on hand 庫存現金   nEboet-#D0  
cash payment 現金支付   4 .d~u@=  
cash purchase 現購   pv;ZR  
cash sale 現沽   `\5u/i'Ca!  
cashier 出?#123;員   ?'r=>'6D  
cashiers check 本票   4n,>EA85  
certificate of deposit 存款單折   K&>+<bJ_  
certificate of indebtedness 借據   {S5HH"  
certified check 保付支票   *B1%-  
certified public accountant 會計師   w{5v*SHl}`  
charges 費用   x 72T5.  
charge for remittances 匯水手續費   tg'2v/  
charter 營業執照   %[H|3  
chartered accountant 會計師   ^OnZ9?C{R  
chattles 動產   %Y*]eLT>  
check 支票   !;s5\91  
che stub 支票存根   ]B3\IT  
closed account 己結清賬戶   U *']7-  
closing 結算   ^ woCwW8n  
closing entries 結賬紀錄   g6~B|?!   
closing stock 期末存貨   [|"{a  
closing the book 結賬   lzup! `g  
columnar journal 多欄日記賬   2qxed e  
combination 聯合   kKEs >a  
commission 佣金   m6^n8%  
commodity 商品   nN$aZSb`  
common stock 普通股   Tkf JC|6  
company 公司   ?kKr/f4N  
compensation 賠償   z*B-`i.  
compound interest 複利   j$jgEtPK9=  
consignee 承銷人   xY94v  
consignment 寄銷   ud,=O Xq  
consignor 寄銷人   )=@SA`J  
consolidated balance sheet 合併資產負債表   ]'!$T72  
consolidated profit and loss account 合併損益表   voJmNH  
consolidation 合併   yEB1gYJB  
construction cost 營建成本   y
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construction revenue 營建收入   <b$.{&K  
contract 合同   pZaOd;t  
control account 統制賬戶   oZSPdk  
copyright 版權   akB+4?+s)  
corporation 公司   S<bsrS*$  
cost 成本   T.x"a$AU  
cost accounting 成本會計   (n0h#%  
cost of labour 勞工成本   tEE4"OAy  
cost of production 生產成本   Hm*?<o9mxC  
cost of manufacture 製造成本   qVMBZ\`Qm  
cost of sales 銷貨成本   /<-@8CC<  
cost price 成本價格   qGrUS_~q*  
credit 貸方   9qXKHro
 
credit note 收款通知單   1]% ]"JbV  
creditor 債權人   J.^%VnrFO9  
crossed check 橫線支票   1'Y7h;\~\  
current account 往來活期賬戶   uA~T.b\  
current asset 流動資產   pRrokYM d  
current liability 流動負債   1}Mdo&:t  
current profit and loss 本期損益   " }oH3L  
debit 借方   QssU\@/Q  
debt 債務   T\b-<Xle  
debtor 債務人   S"skKh4w  
deed 契據   I' TprT  
deferred assets 遞延資產   (+lCh7.  
deferred liabilities 遞延負債   6h%_\I.Z[[  
delivery 交貨   ^a{cK  
delivery expense 送貨費   L j>HZS$F  
delivery order 出貨單    "yA=Tw  
demand draft 即期匯票   ZxvBo4>tH  
demand note 即期票據   q@0g KC&U  
demurrage charge 延期費   \PJpy^i  
deposit 存款   |h(05Kbk  
deposit slip 存款單   5,Hj$v7fe  
depreciation 折舊   vE<z0 l  
direct cost 直接成本   D,sb{N  
direct labour 直接人工   # $;i 4a  
director 董事   3L1MMUACL  
discount 折扣   F*rsi7#!pG  
discount on purchase 進貨折扣   3tu:Vc.:M  
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