[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。   RIE5KCrGB  
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acceptance 承兌   Z@&Dki  
account 賬戶   %8Dz

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accountant 會計員   \X&H;xnC5  
accounting 會計   BV(8y.H  
accounting system 會計制度   A~+S1  
accounts payable 應付賬款   2fS[J'-o  
accounts receivable 應收賬款   &S
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accumulated profits 累積利益   no]z1D  
adjusting entry ?#123;整記錄   \ZhfgE8{%  
adjustment ?#123;整   O:"*q&;J  
administration expense 管理費用   m- DsY  
advances 預付   'XofD}dm  
advertising expense 廣告費   9Xl5@%uz?z  
agency 代理   :.d:9Z|_  
agent 代理人   !]fQ+*X0g  
agreement 契約   9D}/\jM  
allotments 分配數   P*@2.#oO  
allowance 津貼   z=_Ef3`M  
amalgamation 合併   CQr<N w  
amortization 攤銷   199]WHc  
amortized cost 應攤成本   |t)}VM%
 
annuities 年金   ]M[#.EX  
applied cost 已分配成本   s^|.Zr;,>  
applied expense 已分配費用   VX+jadYdq  
applied manufacturing expense 己分配製造費用   ,4,V4 N  
apportioned charge 攤派費用   qY$qaM^=  
appreciation 漲價   kbfC|5S  
article of association 公司章程   x^y"<  
assessment 課稅   E+tB&  
assets 資產   !\#_Jw%y  
attorney fee 律師費   {W~q z^>u4  
audit 審計   ZA9sTc[ g  
auditor 審計員   RZ7(J  
average 平均數   ;?~$h-9)  
average cost 平均成本   <~X>[PK<  
bad debt 壞賬   + :-57  
balance 餘額   ~-t>z  
balance sheet 資產負債表   =rQP[ICs!  
bank account 銀行賬戶   ?EpSC&S\  
bank balance 銀行結存   HCJ>X;(`f?  
bank charge 銀行手續費   `#QG6/ 0  
bank deposit 銀行存款   %#Z/2<_  
bank discount 銀行貼現   RQB]/D\BO  
bank draft 銀行匯票   rVa?J
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bank loan 銀行借款   7G SV  
bank overdraft 銀行透支   3bd5FsI^pU  
bankers acceptance 銀行承兌   |*X*n*oI  
bankruptcy 破產   JwRF(1_sM  
bearer 持票人   5P+t^\  
beneficiary 受益人  
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bequest 遺產   qG/fE'(j&  
bill 票據   'snn~{hG  
bill of exchange 匯票   )wtaKF.-  
bill of lading 提單   ^*= 85iyo  
bills discounted 貼現票據   (j"(  
bills payable 應付票據   gx:;&4AD  
bills receivable 應收票據   <{:  
board of directors 董事會   <0.$'M~E  
bonds 債券   $1zvgep  
bonus 紅利   <U9/InN0[  
book value 賬面價值   3!o4)yJWx  
bookkeeper 簿記員   .E~(h*NW  
bookkeeping 簿記   ORWm C!  
branch office general ledger 支店往來賬戶   $hVYTy~}  
broker 經紀人   ia{c  
brought down 接前   yag}fQ(XH  
brought forward 接上頁   ]$ b<Gs  
budget 預算   iH2n.M "  
by-product 副產品   Y'3}G<'%  
by-product sales 副產品銷售   Koln9'tB  
capital 股本   }o,z!_^PLQ  
capital income 資本收益   uw7{>9  
capital outlay 資本支出   0l#)fJo  
capital stock 股本   s;YKeE! 8  
capital stock certificate 股票   T\# *S0^  
carried down 移後   `C
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carried forward 移下頁   Ld,5iBiO:  
cash 現金   }2r+%V&4  
cash account 現金賬戶   }^K/?dM  
cash in bank 存銀行現金   W~B5>;y  
cash on delivery 交貨收款   PaCzr5!~f  
cash on hand 庫存現金   j?|* LT$%7  
cash payment 現金支付   v)kEyX'K2d  
cash purchase 現購   a)! g7u  
cash sale 現沽   ]Lqt(c  
cashier 出?#123;員   9kY[j2,+  
cashiers check 本票   LDy<k=;o  
certificate of deposit 存款單折   X7|.T0{=x  
certificate of indebtedness 借據   M}"r#Plq  
certified check 保付支票   l??;3kh1  
certified public accountant 會計師   E}Xka1 Bn  
charges 費用   8Chu"PM%-J  
charge for remittances 匯水手續費   =]Hs|{  
charter 營業執照   h?yG<>wI  
chartered accountant 會計師   Q7o5R{.oJ  
chattles 動產   N<_Ko+VF  
check 支票   AzpV4(:an.  
che stub 支票存根   2$zU&p7sV  
closed account 己結清賬戶   j%*7feSNC  
closing 結算   7/X"z=Q^|  
closing entries 結賬紀錄   E)t  
closing stock 期末存貨   )yb+M ez  
closing the book 結賬   4`2$_T$F  
columnar journal 多欄日記賬   PI?j_8  
combination 聯合   VAYb=4lt  
commission 佣金   e}cnX`B  
commodity 商品   g42R 'E%  
common stock 普通股   g>7Y~_}  
company 公司   SLk2X;c]o  
compensation 賠償   _NdLcpBT?  
compound interest 複利   PG)_L.7rJ  
consignee 承銷人   _8h8Wtif  
consignment 寄銷   'CS.p!Z\  
consignor 寄銷人   4W\,y_Qo  
consolidated balance sheet 合併資產負債表   8 h?X!2Nq  
consolidated profit and loss account 合併損益表   #DP7SO  
consolidation 合併   KLt%[$CTi  
construction cost 營建成本   ,i++fOnQ  
construction revenue 營建收入   s"0b%0?A  
contract 合同   ~j,TVY  
control account 統制賬戶   ]~a_d)  
copyright 版權   %XXkVK`  
corporation 公司   DQ=N1pft2v  
cost 成本   abY0)t  
cost accounting 成本會計   '%3{
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cost of labour 勞工成本   IB7tAG8  
cost of production 生產成本   ~%q7Vmk9
 
cost of manufacture 製造成本   e.6Dl_  
cost of sales 銷貨成本   O5 7jz= r  
cost price 成本價格   {u30rc"  
credit 貸方   5FuK\y  
credit note 收款通知單   5&4F,v[zp  
creditor 債權人   VvgN3e[  
crossed check 橫線支票   sdF3cX  
current account 往來活期賬戶   9Nl* 4  
current asset 流動資產   wt7.oKbW  
current liability 流動負債   bBE^^9G=Z  
current profit and loss 本期損益   ':;LrTc'K  
debit 借方   T~Yg5J  
debt 債務   ~! Lw1]&  
debtor 債務人   iA
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deed 契據   PF ;YE6  
deferred assets 遞延資產   f L k"tW  
deferred liabilities 遞延負債   \!X?zR_  
delivery 交貨   ofEqvoi@  
delivery expense 送貨費   pa] TeH  
delivery order 出貨單   fJ :jk 6@  
demand draft 即期匯票   ^~I @ spR4  
demand note 即期票據   1XnBK$`  
demurrage charge 延期費   rZ866\0  
deposit 存款   q=[U}{  
deposit slip 存款單   ~&[u]u[  
depreciation 折舊   t+}uIp42<  
direct cost 直接成本   UIw?;:Y  
direct labour 直接人工   $u,GVq~  
director 董事   m0iV m|  
discount 折扣   x\;GoGsez  
discount on purchase 進貨折扣   #6FaIq92V  
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