[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。   cx2s|@u0  
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acceptance 承兌   D2 !w w{t  
account 賬戶   fD\h5`-  
accountant 會計員   `s:| 4;.  
accounting 會計   8XJ%Yuu  
accounting system 會計制度   -"a+<(Y  
accounts payable 應付賬款   i}<R>]S  
accounts receivable 應收賬款   h)wR[N]n  
accumulated profits 累積利益   NE9e brK  
adjusting entry ?#123;整記錄   >M:5yk@  
adjustment ?#123;整   +d6E)~qKL  
administration expense 管理費用   >/bl r}5 H  
advances 預付   x\Sp~]o3C  
advertising expense 廣告費   v,|
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agency 代理   \Y!Z3CK  
agent 代理人   5[gkGKkf_  
agreement 契約   Gs?W7}<$  
allotments 分配數   RV(}\JU  
allowance 津貼   i]$d3J3  
amalgamation 合併   c= a+7>  
amortization 攤銷   1C$^S]v%a  
amortized cost 應攤成本   m'qMcCE  
annuities 年金   Wt3\&.n  
applied cost 已分配成本   RycEM|51 V  
applied expense 已分配費用   uEi!P2zN  
applied manufacturing expense 己分配製造費用   %okEN!=  
apportioned charge 攤派費用   0KDDAkR5R  
appreciation 漲價   n1ED _9  
article of association 公司章程   4UL-j  
assessment 課稅   Pucf0 #  
assets 資產   9i`LOl:;  
attorney fee 律師費   [ objdQU`  
audit 審計   a|7V{pp=M  
auditor 審計員   e;6Sj  
average 平均數   >Le mTr  
average cost 平均成本   WJ.PPq>]F  
bad debt 壞賬   7>ODaj   
balance 餘額   ixS78KIr  
balance sheet 資產負債表   &erNVD5o  
bank account 銀行賬戶   S,8zh/1y  
bank balance 銀行結存  
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bank charge 銀行手續費   )@Zel.XD  
bank deposit 銀行存款   ttw@nv% @  
bank discount 銀行貼現   ./g0T{&  
bank draft 銀行匯票   }]s~L9_z['  
bank loan 銀行借款   _&z>Id`w  
bank overdraft 銀行透支   XW#4C*5?d  
bankers acceptance 銀行承兌   ]
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bankruptcy 破產   lT:<ZQyjT  
bearer 持票人   Z9sg6M@s  
beneficiary 受益人   ~0}eNz*  
bequest 遺產   1_p'0lFe  
bill 票據   q/3}8BJ  
bill of exchange 匯票   ^Ue.9#9T&g  
bill of lading 提單   R#ZDB]2  
bills discounted 貼現票據   U=y
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bills payable 應付票據   ~T-.k 7t  
bills receivable 應收票據   v[|iuOU  
board of directors 董事會   cu"%>>,,  
bonds 債券   'RA[_Z  
bonus 紅利   {Y@[hoHtF  
book value 賬面價值   QAJ>93  
bookkeeper 簿記員   sS|zz,y  
bookkeeping 簿記   ?eO|s5r  
branch office general ledger 支店往來賬戶   _xC~44  
broker 經紀人   9qW,I|G  
brought down 接前   UF{2Gx  
brought forward 接上頁   M)xK+f2_[  
budget 預算   zR .MXr  
by-product 副產品   i
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by-product sales 副產品銷售   cn c$^[c  
capital 股本   *=Fcu@  
capital income 資本收益   
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capital outlay 資本支出   uJO
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capital stock 股本   %x *f{(8h  
capital stock certificate 股票   us cR/d  
carried down 移後   ?~K2&eo  
carried forward 移下頁   B%pvk.`  
cash 現金  
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cash account 現金賬戶   J91`wA&r  
cash in bank 存銀行現金   3edAI&a5  
cash on delivery 交貨收款   `WB|h)Y  
cash on hand 庫存現金   Mm;)O'XDE  
cash payment 現金支付   f/B--jq  
cash purchase 現購   7h<K)aT  
cash sale 現沽   QEgv,J{  
cashier 出?#123;員   |l|]Tw  
cashiers check 本票   G](K2=  
certificate of deposit 存款單折   <D^ x6{}  
certificate of indebtedness 借據   R3PhKdQ"
 
certified check 保付支票   G#V22Wca8  
certified public accountant 會計師   $>
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charges 費用   op*+fJHD  
charge for remittances 匯水手續費   @CmxH(-i-  
charter 營業執照   C;5}/J^E  
chartered accountant 會計師   HA%ye"(y8  
chattles 動產   H6O\U2+  
check 支票   v(^rq  
che stub 支票存根   ts]7 + 6V  
closed account 己結清賬戶   P Cf|^X#B  
closing 結算   Rv-o__C !  
closing entries 結賬紀錄   3KKe4{oG  
closing stock 期末存貨   f3>/6C  
closing the book 結賬   _:L*{=N  
columnar journal 多欄日記賬   fh ^_=R(/  
combination 聯合   zi ,Rk.  
commission 佣金   6&Dvp1`m  
commodity 商品   :tqjm:  
common stock 普通股   ASvPr*q/  
company 公司   s]iOC6v  
compensation 賠償   L@Z &v'A  
compound interest 複利   7|-xM>L$A  
consignee 承銷人   .;2!c'mT9  
consignment 寄銷   ,&=`T7i  
consignor 寄銷人   /v{[Z &z  
consolidated balance sheet 合併資產負債表   n@ Ag`}  
consolidated profit and loss account 合併損益表   mTfMuPPs[  
consolidation 合併   ]SL&x:/-  
construction cost 營建成本   l.x }I"tf  
construction revenue 營建收入   [q&J"dt  
contract 合同   EVFfXv^  
control account 統制賬戶   mz*z1`\7v\  
copyright 版權   \bOjb\ w$  
corporation 公司   `<zb  
cost 成本   F47n_JV!d  
cost accounting 成本會計   kA
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cost of labour 勞工成本   FW DuH`-5  
cost of production 生產成本   lt4jnV2"a  
cost of manufacture 製造成本   VK;x6*Y  
cost of sales 銷貨成本   /aG>we  
cost price 成本價格   /wE_eK.  
credit 貸方   3kCbD=yF  
credit note 收款通知單   #P#R~b]  
creditor 債權人   Ij1]GZ`A(  
crossed check 橫線支票   j>xVy]v=|  
current account 往來活期賬戶   -ZP&zOsDr  
current asset 流動資產   iyYY)roB  
current liability 流動負債   LG#w/).^  
current profit and loss 本期損益   \`&pk-uW  
debit 借方   es[5B*
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debt 債務   aT#{t{gkA  
debtor 債務人   N[bN"'U/1  
deed 契據   dyzwJ70K  
deferred assets 遞延資產   'w[d^L  
deferred liabilities 遞延負債   ,6O9#1A&i  
delivery 交貨   zm+4Rl(  
delivery expense 送貨費   w3qf7{b  
delivery order 出貨單   i\;&CzC:  
demand draft 即期匯票   i*R:WTw#  
demand note 即期票據   ;jU-<  
demurrage charge 延期費   82za4u$q#  
deposit 存款   N&APq
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deposit slip 存款單   YeC,@d[  
depreciation 折舊   SU  O;  
direct cost 直接成本   g[au-.:  
direct labour 直接人工   s2?,'es  
director 董事  
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discount 折扣   =6<w'>  
discount on purchase 進貨折扣   I"sobZ`  
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