[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。   dPRra{  
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acceptance 承兌   ,a? oaPH  
account 賬戶   )+Pus~w  
accountant 會計員   I]q% 2ie  
accounting 會計   dj%!I:Q>u  
accounting system 會計制度   L Da1X2N  
accounts payable 應付賬款   klhtKp_p  
accounts receivable 應收賬款   />>\I R  
accumulated profits 累積利益   |y!A&d=xYn  
adjusting entry ?#123;整記錄   <~=Vg  
adjustment ?#123;整   dAj$1Ke  
administration expense 管理費用   EoDA]6?Lj  
advances 預付   8q7
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advertising expense 廣告費   d/@,@8:  
agency 代理   TD_Oo-+\  
agent 代理人   OZ;*JR:  
agreement 契約   cB&:z)i4  
allotments 分配數   0{SL&<&  
allowance 津貼   poFg1  
amalgamation 合併   apxph2yvS  
amortization 攤銷   9N3eN  
amortized cost 應攤成本   &cTU sK  
annuities 年金   akQ7K  
applied cost 已分配成本   NGWxN8P6  
applied expense 已分配費用   (7*}-Uy[C  
applied manufacturing expense 己分配製造費用   /Ci<xmP  
apportioned charge 攤派費用   bZV
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appreciation 漲價   Kc(FX%3LU  
article of association 公司章程  
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assessment 課稅   tLmTjX .6  
assets 資產   {(}By/_  
attorney fee 律師費   zdH kG_PT  
audit 審計   cM7[_*Ot<m  
auditor 審計員   Aiea\jBv  
average 平均數   :Ux_qB  
average cost 平均成本   <of^AKbt  
bad debt 壞賬   Y6d@h? ht  
balance 餘額   w%sT{(Vd`C  
balance sheet 資產負債表   8\gjST*  
bank account 銀行賬戶   cN9t{.m  
bank balance 銀行結存   u<&m]]*  
bank charge 銀行手續費   DlNX 3  
bank deposit 銀行存款   ;*&-C9b  
bank discount 銀行貼現   ,7b[!#?8  
bank draft 銀行匯票   1aABzB ^  
bank loan 銀行借款   )\^-2[;  
bank overdraft 銀行透支   Rws3V"{`[  
bankers acceptance 銀行承兌   POR\e|hRT]  
bankruptcy 破產   j <RrLn_  
bearer 持票人   `y* }lg T  
beneficiary 受益人   _wL BA^d^  
bequest 遺產   c[Zje7 @  
bill 票據   `@|$,2[C  
bill of exchange 匯票   s"?3]P  
bill of lading 提單   ~y[7K{{ ;T  
bills discounted 貼現票據   O|UC ?]6  
bills payable 應付票據   Y[S1$(K&*  
bills receivable 應收票據   ^zgo#J5O  
board of directors 董事會   B?o7e<l[  
bonds 債券   u>/ TE  
bonus 紅利   4ss4kp_>  
book value 賬面價值   {kAc(  
bookkeeper 簿記員   [PKR2UEe]  
bookkeeping 簿記   (_{yB[z>`  
branch office general ledger 支店往來賬戶   !5?<% *  
broker 經紀人   z&^&K}  
brought down 接前   T9q-,w/j;  
brought forward 接上頁   W`*r>`krVJ  
budget 預算   #LN`X8Wz'  
by-product 副產品   R_xRp&5  
by-product sales 副產品銷售   ^y4Z+Gu[  
capital 股本   f:P}*^ Gw  
capital income 資本收益   :p6M=  
capital outlay 資本支出   '$QB$2~V  
capital stock 股本   Oz#{S:24M+  
capital stock certificate 股票   w)jISu;RG  
carried down 移後   pcI uN  
carried forward 移下頁   e<q?e}>?  
cash 現金   VOh4#%Vj  
cash account 現金賬戶  
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cash in bank 存銀行現金   _n\GNUA  
cash on delivery 交貨收款   ?@ $r   
cash on hand 庫存現金   b\+`e
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cash payment 現金支付   vgN&K@hJ  
cash purchase 現購   N$:8,9.z  
cash sale 現沽   -RK- Fu<e  
cashier 出?#123;員   efE.&]  
cashiers check 本票   b*Q&CL  
certificate of deposit 存款單折   9]o-O]7/  
certificate of indebtedness 借據   ?#Q #u|~  
certified check 保付支票   01(AK%e  
certified public accountant 會計師   63x?MY6  
charges 費用   wo5   
charge for remittances 匯水手續費   S?BG_J6A7  
charter 營業執照   qA5r  
chartered accountant 會計師   Ef13Q]9|  
chattles 動產   U\!X,a*ts{  
check 支票   VTHH&$ZNq  
che stub 支票存根   ]L}dzA?:
 
closed account 己結清賬戶   |)/aGZ+  
closing 結算   2gVm9gAHUd  
closing entries 結賬紀錄   H~z`]5CN  
closing stock 期末存貨   !m?-!:  
closing the book 結賬   3%=~)7cF  
columnar journal 多欄日記賬   {U !g.rh  
combination 聯合   Tc3yS(aq  
commission 佣金   R0  
commodity 商品   2Q:+
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common stock 普通股   URbletSBQ  
company 公司   4#hSJ(~7S  
compensation 賠償   k2UVm$}u  
compound interest 複利   t}tEvh  
consignee 承銷人   Y
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consignment 寄銷   /fV;^=:8c  
consignor 寄銷人   $
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consolidated balance sheet 合併資產負債表   G[q$QB+  
consolidated profit and loss account 合併損益表   Q#[9| A9  
consolidation 合併   ijx0gh`~  
construction cost 營建成本   Q6 I:"2u 1  
construction revenue 營建收入   Aj]V`B:65  
contract 合同   2*#|Nj=^  
control account 統制賬戶   %sQ^.` 2  
copyright 版權   \=0Vi6!Mc  
corporation 公司   WX6&oy>  
cost 成本   TBU&6M>{3  
cost accounting 成本會計   XACm[NY_  
cost of labour 勞工成本   $z*'fXg  
cost of production 生產成本   $l&(%\pp  
cost of manufacture 製造成本   \d$!a5LF}  
cost of sales 銷貨成本   f^XOUh  
cost price 成本價格   y7Df_|Z  
credit 貸方   K:30_l<  
credit note 收款通知單   (qulwOt~w  
creditor 債權人   ^eYVWQ'  
crossed check 橫線支票   5(HG|  
current account 往來活期賬戶   t |A-9^t'!  
current asset 流動資產   )U{Qj5W+F  
current liability 流動負債   ]+:^W^bs:  
current profit and loss 本期損益   "o} +Ciul  
debit 借方   ]}2ZttQ?  
debt 債務   {o`]I>gb  
debtor 債務人   [-oc>;`=l  
deed 契據   (mtk 4  
deferred assets 遞延資產   \&gB)czEO  
deferred liabilities 遞延負債   :'*~uJrR  
delivery 交貨   s(q_ o
 
delivery expense 送貨費   t"/q]G5  
delivery order 出貨單   ]1pIj i[  
demand draft 即期匯票   |64~K\X  
demand note 即期票據   pgZXJ  
demurrage charge 延期費   *N'p~LJ  
deposit 存款   Y#$%iF  
deposit slip 存款單   W'+:'_{j:  
depreciation 折舊   V-L"gnd&2  
direct cost 直接成本   yhA6i  
direct labour 直接人工  
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director 董事   .
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discount 折扣   v9O~@v{=  
discount on purchase 進貨折扣   /,Re"!jh  
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