[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。   ,73kh  
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acceptance 承兌   <>/0;J1<  
account 賬戶   t"M&Yy  
accountant 會計員   nIdB,  
accounting 會計   i? 5jl&30  
accounting system 會計制度   !|6M,Rk_  
accounts payable 應付賬款   P#-9{T  
accounts receivable 應收賬款   \Z9+U:n  
accumulated profits 累積利益   JU+Uzp   
adjusting entry ?#123;整記錄   e! V`cg0  
adjustment ?#123;整   `tA~"J$32l  
administration expense 管理費用   OAPR wOQ^=  
advances 預付   K{)N:|y%!$  
advertising expense 廣告費   ;;rEv 5 /  
agency 代理   \GYh"5  
agent 代理人   N,U<.{T=A  
agreement 契約   rlG&wX  
allotments 分配數   )RA$E`!b  
allowance 津貼   v`3q 0,,  
amalgamation 合併   =9$hZ c  
amortization 攤銷   ,grdl|Dg  
amortized cost 應攤成本   !G E-5\*  
annuities 年金   c{4C4 'GD  
applied cost 已分配成本   :*
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applied expense 已分配費用   l>K z5re^  
applied manufacturing expense 己分配製造費用   )]x/MC:9r  
apportioned charge 攤派費用   LWgYGXWT"  
appreciation 漲價   <)n8lIK  
article of association 公司章程   l`c&nf6  
assessment 課稅   0'u2xe  
assets 資產   1L722I@  
attorney fee 律師費   5dc24GB>_  
audit 審計   y<r7_ysi  
auditor 審計員   $1<V'b[E  
average 平均數   h+EG) <  
average cost 平均成本   Wr+?ul*_  
bad debt 壞賬   N&g9z{m7  
balance 餘額   {2wfv2hQ  
balance sheet 資產負債表   db$wKvO1  
bank account 銀行賬戶   P.^%8L  
bank balance 銀行結存   R'RLF =  
bank charge 銀行手續費   qOaI4JP@  
bank deposit 銀行存款   dXr=&@1  
bank discount 銀行貼現   L3[r7 b  
bank draft 銀行匯票   bxX[$ q  
bank loan 銀行借款   5J!ncLNm{  
bank overdraft 銀行透支   U~!yGjF  
bankers acceptance 銀行承兌   F-i`GMWC  
bankruptcy 破產   pzcV[E1  
bearer 持票人   <vS J<WY  
beneficiary 受益人   u&MlWKCi  
bequest 遺產   t(3<w)r2  
bill 票據   0I6[`*|SX  
bill of exchange 匯票   9MfBsp}c  
bill of lading 提單   Hkq""'Mx+w  
bills discounted 貼現票據   ygt7;};!  
bills payable 應付票據   [@ExR*  
bills receivable 應收票據   &t.9^;(  
board of directors 董事會   Gvg)@VNr  
bonds 債券   EB8=*B8  
bonus 紅利   C1=7.dPr  
book value 賬面價值   JMp>)*YS  
bookkeeper 簿記員   ,_HSvs7-  
bookkeeping 簿記   -h=K]Y{`  
branch office general ledger 支店往來賬戶   _@U?;73"5  
broker 經紀人   GilaON*pK.  
brought down 接前   tbz?th\#  
brought forward 接上頁   =.vc={_?  
budget 預算   so[i"ZM)  
by-product 副產品  
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by-product sales 副產品銷售   #1-y[w/  
capital 股本   jys1Ki  
capital income 資本收益   yEYlQ=[#  
capital outlay 資本支出   nNbOq[  
capital stock 股本   ;3ZHm*xJx  
capital stock certificate 股票   |#<PI9)`  
carried down 移後  
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carried forward 移下頁   3`y9V2&b  
cash 現金   0*?/s\>PS;  
cash account 現金賬戶   -]8cw#y 0A  
cash in bank 存銀行現金   Y@)iPK@z  
cash on delivery 交貨收款   3SbtN3  
cash on hand 庫存現金   #"tHT<8u  
cash payment 現金支付   eq^<5 f  
cash purchase 現購   Z";~]]$!Y  
cash sale 現沽   th &
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cashier 出?#123;員   c
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cashiers check 本票   7;cb^fi/  
certificate of deposit 存款單折   l=(4o4um  
certificate of indebtedness 借據   S`, (10Y  
certified check 保付支票   qJq49}2  
certified public accountant 會計師   Vc}#Ok  
charges 費用   Wz M9{c  
charge for remittances 匯水手續費   &,?bX])  
charter 營業執照   s>}ScJZK  
chartered accountant 會計師   eWjLP{W  
chattles 動產   wNsAVUjLe  
check 支票   ^[]GsF  
che stub 支票存根   h-0sDt pR  
closed account 己結清賬戶   |7@[+  
closing 結算   *= ]hc@  
closing entries 結賬紀錄   #$h~QBg  
closing stock 期末存貨   3GEI)!  
closing the book 結賬   7^Y"K  
columnar journal 多欄日記賬   z+ ybtS>pZ  
combination 聯合   5LVhq[}mP  
commission 佣金   9 *>@s  
commodity 商品   unE h  
common stock 普通股   =nQ"ye  
company 公司     QW  
compensation 賠償   j$%KKl8j  
compound interest 複利   $JKR,  
consignee 承銷人   D&5>Op4U  
consignment 寄銷   /jJi`'{U  
consignor 寄銷人   #:rywz+  
consolidated balance sheet 合併資產負債表   w+ZeVZv!r  
consolidated profit and loss account 合併損益表   w2BI f[~t  
consolidation 合併   //C3
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construction cost 營建成本   FBit/0  
construction revenue 營建收入   ~T;FO
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contract 合同   ,xA`Fu9^  
control account 統制賬戶   CXqU<a&  
copyright 版權   R~40,$e{  
corporation 公司   _M n7zt1^  
cost 成本   RS&l68[6  
cost accounting 成本會計   "#uXpCuw  
cost of labour 勞工成本   ICSi<V[y1  
cost of production 生產成本   @^47Qgj8U  
cost of manufacture 製造成本   :S Tj <  
cost of sales 銷貨成本   & A=>x  
cost price 成本價格   /[f9Z:>V  
credit 貸方   EsA)o 5  
credit note 收款通知單   r)$(>/[$  
creditor 債權人   c"X`OB  
crossed check 橫線支票   mjdZ^  
current account 往來活期賬戶   g70B22!y  
current asset 流動資產   (rfU=E  
current liability 流動負債   'gY
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current profit and loss 本期損益   C3|(XChqC  
debit 借方   X}?`G?'  
debt 債務   3Qt-%=b&  
debtor 債務人   98u$5=Z'/  
deed 契據   VEAf,{)Q  
deferred assets 遞延資產   _8$arjx=  
deferred liabilities 遞延負債   r|rOI Ao  
delivery 交貨   02Z>#AE  
delivery expense 送貨費   P ]*,955*)  
delivery order 出貨單   NUVFG;  
demand draft 即期匯票   ~m~<xtoc  
demand note 即期票據   'bN\8t\S  
demurrage charge 延期費   s53Pw>f  
deposit 存款   0)/L+P5  
deposit slip 存款單   v]CH L# |  
depreciation 折舊   1`1U'ibhe  
direct cost 直接成本   c]]OV7;)>  
direct labour 直接人工   6 /8?:  
director 董事   t!MGSB~  
discount 折扣   BLz
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discount on purchase 進貨折扣   . IBy'  
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