[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。   cKYvNM  
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acceptance 承兌   (PE.v1T  
account 賬戶   NtGJpT4YX  
accountant 會計員   nql 1I<I  
accounting 會計   :PV3J0pB~  
accounting system 會計制度   E3a^"V3p  
accounts payable 應付賬款   =WUNBav  
accounts receivable 應收賬款   7zzFM  
accumulated profits 累積利益   :YLs]JI<  
adjusting entry ?#123;整記錄   Ek V#i  
adjustment ?#123;整   }bihlyB&Q  
administration expense 管理費用   4wv0~T$;x  
advances 預付   n
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advertising expense 廣告費   C_3,|Zq?|  
agency 代理   Fr50hrtkU  
agent 代理人   WS6Qp`c)e  
agreement 契約   *_YH}U  
allotments 分配數   <:AA R2=  
allowance 津貼   PP!/WX   
amalgamation 合併   2iKteJ@h)  
amortization 攤銷   .
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amortized cost 應攤成本   Wlg1t~1=  
annuities 年金   V.8Vy1$  
applied cost 已分配成本   CE{2\0Q  
applied expense 已分配費用   K:e[#b8:R  
applied manufacturing expense 己分配製造費用   j0"4X  
apportioned charge 攤派費用   ^PC;fn,I  
appreciation 漲價   {li Q&AZ  
article of association 公司章程   w15a~\Qu  
assessment 課稅   ,f%
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assets 資產   Qn$YI9t  
attorney fee 律師費   zA?AX1%Wa  
audit 審計   +9]t]Vrw  
auditor 審計員   N G vb]  
average 平均數   tSni[,4Kq  
average cost 平均成本   w
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bad debt 壞賬   >KQ/ c  
balance 餘額   4lCbUk[l  
balance sheet 資產負債表   S - ,$ (  
bank account 銀行賬戶   6Ik v}q_j  
bank balance 銀行結存   B*)mHSs2  
bank charge 銀行手續費   Rt,po   
bank deposit 銀行存款   %qqCpg4  
bank discount 銀行貼現   ;dfIzi  
bank draft 銀行匯票   mz x$
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bank loan 銀行借款   `*0VN(gf'  
bank overdraft 銀行透支   [OPF3W3z  
bankers acceptance 銀行承兌   N,8.W"fV  
bankruptcy 破產   GB Vqc!
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bearer 持票人   "PS ) "t  
beneficiary 受益人   *yHz#u'  
bequest 遺產   N2|NYDQs  
bill 票據   ve"tbNL  
bill of exchange 匯票   7'8G,|&:*  
bill of lading 提單   `c^">L  
bills discounted 貼現票據   K[?@nl?,z  
bills payable 應付票據   w`<{   
bills receivable 應收票據   *T}c{ /  
board of directors 董事會   uwi.Sg11  
bonds 債券   H}&JrT95  
bonus 紅利   ,*9gy$  
book value 賬面價值   yW*,Llb5  
bookkeeper 簿記員   t@ri`?0w  
bookkeeping 簿記   eu]qgtg~U  
branch office general ledger 支店往來賬戶   OrL4G `O  
broker 經紀人   sUQ Q/F6  
brought down 接前   [ns==gDD  
brought forward 接上頁   "9X!Ewm"P  
budget 預算   V@y&n1?6  
by-product 副產品   s`G}MU  
by-product sales 副產品銷售   u^i3@JuX  
capital 股本   '"c`[L7Wn  
capital income 資本收益   Hj1?c,mo4  
capital outlay 資本支出   Z;tWV%F5  
capital stock 股本   Z<=L  
capital stock certificate 股票   'n
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carried down 移後   uK# 2vgT  
carried forward 移下頁   p Djt\R<f  
cash 現金   BW3Q03SW6  
cash account 現金賬戶   {wk#n .c  
cash in bank 存銀行現金   8 .K; 2  
cash on delivery 交貨收款   j4`+RS+q  
cash on hand 庫存現金   L?M x"  
cash payment 現金支付   ^U*1_|Jh  
cash purchase 現購   S{)K_x  
cash sale 現沽   uvR l`"Y  
cashier 出?#123;員   p)z#%BY56  
cashiers check 本票   R?#=^$7U  
certificate of deposit 存款單折   0N]\f.=`  
certificate of indebtedness 借據   N9*QQ0  
certified check 保付支票   Yi[MoYe/K  
certified public accountant 會計師   De{ZQg)  
charges 費用   QX&Y6CC`]  
charge for remittances 匯水手續費   +~P_o_M  
charter 營業執照   :AQ9-&i/a-  
chartered accountant 會計師   O~?d;.b  
chattles 動產   py%~Qz%  
check 支票   +!:=Mm  
che stub 支票存根   OTAe#]#  
closed account 己結清賬戶   ZzQLbCV  
closing 結算   xTH3g^E  
closing entries 結賬紀錄   P1^|r}  
closing stock 期末存貨   H?ug-7k/  
closing the book 結賬   W1LR ,:$  
columnar journal 多欄日記賬   $Xu/P5  
combination 聯合   M0?%r`  
commission 佣金   bI(8Um6m  
commodity 商品   _7qa~7?f  
common stock 普通股   -eD]gm  
company 公司   _I3v"d  
compensation 賠償   (c"!&&S^ =  
compound interest 複利   D#`>p  
consignee 承銷人   .A_R6~::
 
consignment 寄銷    T-+ uQ3  
consignor 寄銷人   Z( "-7_  
consolidated balance sheet 合併資產負債表   !g)rp`?  
consolidated profit and loss account 合併損益表   Z.x]6  
consolidation 合併   Eht8~"fj  
construction cost 營建成本   q\gbjci   
construction revenue 營建收入   |QR9#Iv  
contract 合同   3^$=XrD  
control account 統制賬戶   u i$4  
copyright 版權   Nz*,m'-1e  
corporation 公司   M)Z! W3  
cost 成本   S,avvY.U
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cost accounting 成本會計   lOe|]pQ.,  
cost of labour 勞工成本   t. (6tL]  
cost of production 生產成本   9`"#OQPn1  
cost of manufacture 製造成本   >pJ#b=  
cost of sales 銷貨成本   k{hNv|:,  
cost price 成本價格   tGbx/$Y   
credit 貸方   z!.cc6R  
credit note 收款通知單   *DZ7,$LQ~D  
creditor 債權人   |b^UPrz)VS  
crossed check 橫線支票   &h!O<'*2  
current account 往來活期賬戶   4gVIuF*pS  
current asset 流動資產   OQKc_z'"  
current liability 流動負債   >,_0Mem2Rr  
current profit and loss 本期損益   "Y4glomR[  
debit 借方   &RI;!qn6(  
debt 債務   ]ZW-`UMO  
debtor 債務人   
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deed 契據   P&@,Z#\  
deferred assets 遞延資產   EAxdF u  
deferred liabilities 遞延負債   iC>%P&|-)|  
delivery 交貨   .=d40m  
delivery expense 送貨費   "!eq~/ nk  
delivery order 出貨單   0_Elxc  
demand draft 即期匯票   Xh3b=i|K  
demand note 即期票據   Q00v(6V46  
demurrage charge 延期費   \1n (Jr.<  
deposit 存款   0*oavY*  
deposit slip 存款單   f5{|_]q]  
depreciation 折舊   4PkKL/E  
direct cost 直接成本   UWK|_RT6SA  
direct labour 直接人工   x ju* zmu  
director 董事   [?qzMFb  
discount 折扣   dxH\H?NO  
discount on purchase 進貨折扣   gN73)uJ0  
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