[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。   95]%j\  
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acceptance 承兌   L0&!Qct  
account 賬戶   !Rb7q{@>  
accountant 會計員   wFqz.HoB  
accounting 會計   *fd` .}  
accounting system 會計制度   t1Jz?Ix6%  
accounts payable 應付賬款   J"83S*2(j  
accounts receivable 應收賬款   t*}<v@,  
accumulated profits 累積利益   [2\`Wh:%P  
adjusting entry ?#123;整記錄   T@Q<oNU  
adjustment ?#123;整   G,"$Erx  
administration expense 管理費用   vY;Lc  
advances 預付   S'@"a%EV  
advertising expense 廣告費   Y#t"..mc'  
agency 代理   ))KsQJ"
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agent 代理人   Gc 8  
agreement 契約   9hguC yr@h  
allotments 分配數   I(7gmCV  
allowance 津貼   41uSr 1  
amalgamation 合併   @pS[_!EqYz  
amortization 攤銷   #ASu SQ  
amortized cost 應攤成本   b5)>h  
annuities 年金   LAwS8t',  
applied cost 已分配成本   qJ!oH&/cD  
applied expense 已分配費用   !CMN/=  
applied manufacturing expense 己分配製造費用   SQ1&n;M}f  
apportioned charge 攤派費用   WI~%n  
appreciation 漲價   x4( fW\  
article of association 公司章程   h`GV[Oo:  
assessment 課稅   x) U;  
assets 資產   #xo&#FIH  
attorney fee 律師費   =& lYv  
audit 審計   AN1bfF:C  
auditor 審計員   'Qfy+_0  
average 平均數   v4.V%tg!  
average cost 平均成本   .z4FuG,R  
bad debt 壞賬  
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balance 餘額   <?7~,#AK  
balance sheet 資產負債表   jXDo!a|4y  
bank account 銀行賬戶   c]&VUWQ  
bank balance 銀行結存   a$|u!_)!h  
bank charge 銀行手續費   )/pPY  
bank deposit 銀行存款   CFA>  
bank discount 銀行貼現   ZT8j9zs  
bank draft 銀行匯票   A3$b_i@P  
bank loan 銀行借款   1e+?O7/  
bank overdraft 銀行透支   5.E 2fX  
bankers acceptance 銀行承兌   ^KF'/9S   
bankruptcy 破產   ;7A,'y4f  
bearer 持票人   n%0vQ;Z1  
beneficiary 受益人   6qDD_:F  
bequest 遺產   )gLasR.1  
bill 票據   qs b4@jt+  
bill of exchange 匯票   =w8 YZs8w  
bill of lading 提單   e+WVN5"ID>  
bills discounted 貼現票據   gA|j\T{c  
bills payable 應付票據   OgnpzN  
bills receivable 應收票據   ]z%9Q8q'  
board of directors 董事會   TDGzXJf[  
bonds 債券   K7Vr$,p  
bonus 紅利   [<;2C  
book value 賬面價值   !R@4tSu  
bookkeeper 簿記員   z~5'p(|@f  
bookkeeping 簿記   *X-$* ~J0  
branch office general ledger 支店往來賬戶   u"T^DrRlQ  
broker 經紀人   ~k(Ez pn#  
brought down 接前   jY.%~Y1y  
brought forward 接上頁   7q=0]Hrg(D  
budget 預算   *S4P'JSY  
by-product 副產品   k}. nH"AQ  
by-product sales 副產品銷售   u2Obb`p S  
capital 股本   9 JtG&^*  
capital income 資本收益   4#9-Z6kOk  
capital outlay 資本支出   J_@4J7  
capital stock 股本   :[39g;V}c  
capital stock certificate 股票   }+J@;:  
carried down 移後   C=cTj7Ub  
carried forward 移下頁   )]R?v,9*D  
cash 現金   0}V'\=F454  
cash account 現金賬戶   ~
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cash in bank 存銀行現金   J5T#}!f  
cash on delivery 交貨收款   aB)DX  
cash on hand 庫存現金   <hbbFL}|%  
cash payment 現金支付   >cb gL%
 
cash purchase 現購   5XHkRcESZ  
cash sale 現沽   dFFqs&cQ  
cashier 出?#123;員   0Kk*~gR?  
cashiers check 本票   m~eWQ_a]C@  
certificate of deposit 存款單折   Biy 9jIWI  
certificate of indebtedness 借據   5aNDW'z`f  
certified check 保付支票   gEsR-A!m  
certified public accountant 會計師   ^aCYh[
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charges 費用   nL!@#{z  
charge for remittances 匯水手續費   =;=V4nKN  
charter 營業執照   EYG E#C; d  
chartered accountant 會計師   X%CPz.G  
chattles 動產   >JOvg*a?"  
check 支票   <UdD@(iZ#  
che stub 支票存根   jYz3(mM'J  
closed account 己結清賬戶   B
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closing 結算   1_C6
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closing entries 結賬紀錄   _'U?!  
closing stock 期末存貨   |GQ$UB  
closing the book 結賬   |plo65  
columnar journal 多欄日記賬   T} [vfIJD  
combination 聯合   u_8 22Z  
commission 佣金  
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commodity 商品   @&##c6\$  
common stock 普通股   X)O P316yx  
company 公司   :<8V2  
compensation 賠償   qEr[fC@x  
compound interest 複利   P;LZ!I  
consignee 承銷人   Zr;=p"cXr  
consignment 寄銷   ;@ X  
consignor 寄銷人   vh8Kd' y  
consolidated balance sheet 合併資產負債表   8]\h^k4f  
consolidated profit and loss account 合併損益表   nk 9 K\I  
consolidation 合併   )\Q|}JV  
construction cost 營建成本   b.*4RL  
construction revenue 營建收入   |7x^@i9w  
contract 合同   ix@rq#  
control account 統制賬戶   L.[uMuUa  
copyright 版權   "]Dzc[Vp  
corporation 公司   Sr 4 7u{n  
cost 成本   B1#>$"_0}=  
cost accounting 成本會計   IFofFXv_  
cost of labour 勞工成本   Bjj^!T/#  
cost of production 生產成本   L6=RD<~C  
cost of manufacture 製造成本   #@s~V<rW  
cost of sales 銷貨成本   @zF:{=+]+  
cost price 成本價格   g 'a?  
credit 貸方   E*CQG;^=N  
credit note 收款通知單   hg'!
  
creditor 債權人   ,nRwwFd.  
crossed check 橫線支票   XPo'iI-  
current account 往來活期賬戶   =S8>  
current asset 流動資產   :vyf-K74M  
current liability 流動負債   bvS\P!m\c  
current profit and loss 本期損益   ]mo<qWRc>p  
debit 借方   @SG"t,5s  
debt 債務   T8TsKjqOZ  
debtor 債務人   W(lKR_pF  
deed 契據   ~.`r(  
deferred assets 遞延資產   N/{Yi _n  
deferred liabilities 遞延負債   Y6?mY!  
delivery 交貨   [HiTR!o*  
delivery expense 送貨費   QN&^LaB<T  
delivery order 出貨單   2X 
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demand draft 即期匯票   cY
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demand note 即期票據   D)7$M]d%  
demurrage charge 延期費   Xb:BIp!e  
deposit 存款   1\{U<Oli  
deposit slip 存款單   R6Z}/m  
depreciation 折舊  
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direct cost 直接成本   JK]tcP  
direct labour 直接人工   3=|2Gs?ut  
director 董事   2$W,R/CLh  
discount 折扣   'Qq_Xn 8  
discount on purchase 進貨折扣   IetGg{h.  
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