[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。   :g.46dp4  
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acceptance 承兌   '' |#cEc)  
account 賬戶   VAXT{s&4>  
accountant 會計員   CR|lt  
accounting 會計  
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accounting system 會計制度   Sv;_HZ  
accounts payable 應付賬款   c_" ~n|  
accounts receivable 應收賬款   -Qn=|2Mm?  
accumulated profits 累積利益   %r+vSGt;5  
adjusting entry ?#123;整記錄   wRrnniqf8  
adjustment ?#123;整   %K]euEqs  
administration expense 管理費用   W}|'# nR  
advances 預付   z.rh]Zq  
advertising expense 廣告費   q
n,O40 /]  
agency 代理   %4W$Lq}  
agent 代理人   vO;I(^Q  
agreement 契約   t R6 + G  
allotments 分配數   =!Q7}z1QI  
allowance 津貼   aC<KN:TN6  
amalgamation 合併   RNQK  
amortization 攤銷   5 Qoew9rA  
amortized cost 應攤成本   7w1wr)qSB  
annuities 年金   nQGQWg`  
applied cost 已分配成本   VS&TA>  
applied expense 已分配費用   KeNL0_Pw  
applied manufacturing expense 己分配製造費用   7+hK~  
apportioned charge 攤派費用   @2*]"/)*0  
appreciation 漲價   4hw@yTUo  
article of association 公司章程   wR{'y)$  
assessment 課稅   !yhh8p3  
assets 資產   BW,mwq  
attorney fee 律師費   jVH|uX"M5Y  
audit 審計   c`fG1s  
auditor 審計員   yObuWDA9  
average 平均數   q%5eVG  
average cost 平均成本   .] `f,^v<c  
bad debt 壞賬   rS1fK1dys  
balance 餘額   |7#[ (%D!  
balance sheet 資產負債表   }(<%`G6N  
bank account 銀行賬戶   C4}*)a  
bank balance 銀行結存   A*|cdY]HP  
bank charge 銀行手續費   #Mg]GeDJ{  
bank deposit 銀行存款   uw},`4`  
bank discount 銀行貼現   O 1oxZj <  
bank draft 銀行匯票   {Ha8]y  
bank loan 銀行借款   qp}Ma8+  
bank overdraft 銀行透支   !pJeA)W;  
bankers acceptance 銀行承兌   +D1d=4  
bankruptcy 破產   .SWt3|Pi5  
bearer 持票人   .IJ_jt-^d  
beneficiary 受益人   n$[f94d=  
bequest 遺產   _GKB6e%  
bill 票據   3/#:~a9Q  
bill of exchange 匯票   a" H WGY  
bill of lading 提單   z5bo_Eq  
bills discounted 貼現票據   W(hM
ft%  
bills payable 應付票據   GQ_p-/p R  
bills receivable 應收票據   F]mgmYD%  
board of directors 董事會   "z<azs  
bonds 債券   iVfgDo  
bonus 紅利   zX#%{#9  
book value 賬面價值   45&8weXO:'  
bookkeeper 簿記員   vzn{h)D  
bookkeeping 簿記   Zatf9yGD  
branch office general ledger 支店往來賬戶   )NR Q2  
broker 經紀人   VxzkQ}o  
brought down 接前   sK=0Np=`  
brought forward 接上頁   JH7Ad (:  
budget 預算   CDi<<,  
by-product 副產品   {NJ fNu  
by-product sales 副產品銷售   a=T
G[* s  
capital 股本   wZh:F !  
capital income 資本收益   }oJAB1'k  
capital outlay 資本支出   FWC5&
tM  
capital stock 股本   L^^4=ao0  
capital stock certificate 股票   it2 a  
carried down 移後   ?RzDQy D  
carried forward 移下頁   M.td^l0  
cash 現金   oQ=>'w  
cash account 現金賬戶   -{ u*qtp  
cash in bank 存銀行現金   B-d(@7,1  
cash on delivery 交貨收款   iE.-FZc  
cash on hand 庫存現金   yFhB>i  
cash payment 現金支付   _owjTo}  
cash purchase 現購   *1@:'rJ  
cash sale 現沽   j6(?D*x  
cashier 出?#123;員   ,_ag;pt
9)  
cashiers check 本票   \Ey~3&x9f  
certificate of deposit 存款單折   dO7;}>F$n  
certificate of indebtedness 借據   #Dfo#
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certified check 保付支票   h O emt  
certified public accountant 會計師   6bBdIq Gb}  
charges 費用   9%sM*[A  
charge for remittances 匯水手續費   )IT6vU"-yd  
charter 營業執照   a,7&"  
chartered accountant 會計師   /+e~E;3bO  
chattles 動產   KLC{7"6e)  
check 支票   [_xyl e  
che stub 支票存根   Y\v-,xPm  
closed account 己結清賬戶   &L^CCi  
closing 結算   &6Il(3-^  
closing entries 結賬紀錄   zX{.^|  
closing stock 期末存貨   ESb ]}c:  
closing the book 結賬   $j)hNWI  
columnar journal 多欄日記賬   s=Q(C[%I  
combination 聯合   *5,c Rz  
commission 佣金   IF*&%pB  
commodity 商品   %i)B* 9k  
common stock 普通股   UK*qKj.)  
company 公司   ~2u\  
compensation 賠償   G%u9+XV1#  
compound interest 複利   c-j_INGm  
consignee 承銷人   N~ANjn/wL  
consignment 寄銷   G%#05jH  
consignor 寄銷人   a <X0e>  
consolidated balance sheet 合併資產負債表   -v?hqWMp#  
consolidated profit and loss account 合併損益表   >NV=LOO  
consolidation 合併   @;wzsh >o  
construction cost 營建成本   y33~HsOJ  
construction revenue 營建收入   H;WY!X$x  
contract 合同   uHNpfKnZ  
control account 統制賬戶   jw6Tj;c  
copyright 版權   *@V*~^V"J[  
corporation 公司   OY"6J@[z  
cost 成本   2k#t .-  
cost accounting 成本會計   ^+?|Qfi  
cost of labour 勞工成本   c#xP91.m  
cost of production 生產成本   O_K_f+7  
cost of manufacture 製造成本   ;K:8#XuV  
cost of sales 銷貨成本   wb"RB A9  
cost price 成本價格   I_ "Z:v{  
credit 貸方   b~7drf
  
credit note 收款通知單   Ul Mi.;/^  
creditor 債權人   3}&ZOO 
 
crossed check 橫線支票   \)m"3yY  
current account 往來活期賬戶   AH{^spD{7,  
current asset 流動資產   _|isa]u\z  
current liability 流動負債   &d`^E6#  
current profit and loss 本期損益   ;_<)JqUh  
debit 借方   E@ h y7X  
debt 債務   ,yLw$-  
debtor 債務人   1K|@h&@  
deed 契據   POU}/e!Ua  
deferred assets 遞延資產   ~tm0QrJn/  
deferred liabilities 遞延負債   9
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delivery 交貨   iRmQ5ezk  
delivery expense 送貨費   dYOF2si~%  
delivery order 出貨單   A~-#@Z  
demand draft 即期匯票   fAj2LAK  
demand note 即期票據   s ?l%L!  
demurrage charge 延期費   1(`M~vFDK  
deposit 存款    [EHrIn  
deposit slip 存款單   rPq<Xb\  
depreciation 折舊   g{pQ4jKF  
direct cost 直接成本   r>qA $zD^  
direct labour 直接人工   ]T{E (9  
director 董事   2f:Mm'XdB  
discount 折扣   XKLF8~y8A  
discount on purchase 進貨折扣   ?p8k{N(1  
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