[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。   /e6\F7  
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acceptance 承兌   zVYX#- nv  
account 賬戶   )avli@W-3j  
accountant 會計員   DnP>ed"M!  
accounting 會計   CbA!  
accounting system 會計制度   }i./,  
accounts payable 應付賬款   kA{[k  
accounts receivable 應收賬款   \L(~50{(  
accumulated profits 累積利益   cRK1JxU
 
adjusting entry ?#123;整記錄   G0|j3y9$  
adjustment ?#123;整   B3]q*ERAo  
administration expense 管理費用   a8FC#kfq  
advances 預付   uMtq4.  
advertising expense 廣告費   u!];RHOp|  
agency 代理   lh&Q{t(+8  
agent 代理人   I8)x0)Lx  
agreement 契約   U|={LU  
allotments 分配數   lzN\~5a}  
allowance 津貼  
^i2W=A'P  
amalgamation 合併   b'4{l[3~nl  
amortization 攤銷   +HQX]t:Y  
amortized cost 應攤成本   (2Z-NVU#  
annuities 年金   )Y+n4UL3NK  
applied cost 已分配成本   DZ |0CB~  
applied expense 已分配費用   9sifc<za  
applied manufacturing expense 己分配製造費用   )"2)r{7:  
apportioned charge 攤派費用   hMh8)S  
appreciation 漲價   UYn5Pix  
article of association 公司章程   /mX/ "~  
assessment 課稅   ,8nu%zcVn  
assets 資產   ;tP-#Xf  
attorney fee 律師費   O{uc
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audit 審計   $a>,sL&;  
auditor 審計員   x}$SB%9/  
average 平均數   9^,MC&eb  
average cost 平均成本   UmcPpZ  
bad debt 壞賬   bf|s=,D  
balance 餘額   fwK5p?Xhm  
balance sheet 資產負債表   N?TXPY  
bank account 銀行賬戶   $014/IB  
bank balance 銀行結存   \wEHYz  
bank charge 銀行手續費   I{U7BZy  
bank deposit 銀行存款   )HQ':ZE$  
bank discount 銀行貼現   > L_kSC?  
bank draft 銀行匯票   (-viP  
bank loan 銀行借款   Kur3Gf X  
bank overdraft 銀行透支   =VF
i}C/  
bankers acceptance 銀行承兌   VAX@'iZr  
bankruptcy 破產   GKTt!MK  
bearer 持票人   D^8]+2 r  
beneficiary 受益人   >M=_:52.+  
bequest 遺產   ul$k xc=N  
bill 票據   z{Z4{&M  
bill of exchange 匯票   ce@1#}*  
bill of lading 提單   ~(OG3`W!  
bills discounted 貼現票據   n@xC?D:t*  
bills payable 應付票據   \9j +ejGf  
bills receivable 應收票據   RC'4%++Nz  
board of directors 董事會   P0VXHE1p  
bonds 債券   A?i ~*#wE  
bonus 紅利   Z;Q2tT/F  
book value 賬面價值   @6\Id7`Ea  
bookkeeper 簿記員   vy&'A$ H  
bookkeeping 簿記   yuIy?K  
branch office general ledger 支店往來賬戶   OSreS5bg  
broker 經紀人   C+o1.#]JM  
brought down 接前   @h7)M:l  
brought forward 接上頁   M3 MB{cA2  
budget 預算   .aS`l~6  
by-product 副產品   c\A 4-08  
by-product sales 副產品銷售   *-uA\  
capital 股本   czNi)4x  
capital income 資本收益   prtNfwJz1j  
capital outlay 資本支出   E2dl
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capital stock 股本   JBqL0H  
capital stock certificate 股票   hOFC8g  
carried down 移後   {txW>rZX  
carried forward 移下頁   %8Eu{3  
cash 現金   e1cqzhI=nA  
cash account 現金賬戶   ?APzb4f^W  
cash in bank 存銀行現金   C
kd j|  
cash on delivery 交貨收款   sgY PR  
cash on hand 庫存現金   B xAyjA6  
cash payment 現金支付   R!&9RvNw  
cash purchase 現購   `Iwl\x[A  
cash sale 現沽   uuHg=8(  
cashier 出?#123;員   0O>T{<
 
cashiers check 本票   #aI(fQZe  
certificate of deposit 存款單折   a]H &k$!c  
certificate of indebtedness 借據   an q1zH  
certified check 保付支票   p^.qwP\P  
certified public accountant 會計師   To/6=$wto  
charges 費用   wrP3:!=  
charge for remittances 匯水手續費   2P35#QI[)  
charter 營業執照   O>R@Xj)M  
chartered accountant 會計師   RE._Ov>  
chattles 動產   ?+)>JvWDz  
check 支票   ^VI\:<\{  
che stub 支票存根   /]U),Lb
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closed account 己結清賬戶   oYx4+xH/  
closing 結算   ?)NgODU  
closing entries 結賬紀錄   zv.#9^/y  
closing stock 期末存貨   cr,fyAvX  
closing the book 結賬   @L SfP  
columnar journal 多欄日記賬   Vh?5  
combination 聯合   tJe5`L  
commission 佣金   tt&#4Z  
commodity 商品   )7c/i+FsC  
common stock 普通股   ^O0trM>h-  
company 公司   C6"{-{H  
compensation 賠償   V36u%zdX5n  
compound interest 複利   L;\f^v(  
consignee 承銷人   g3|k-  
consignment 寄銷   P*|qbY  
consignor 寄銷人   .R^R32ln  
consolidated balance sheet 合併資產負債表   sA~ Ijg"6  
consolidated profit and loss account 合併損益表   @[LM8 @:  
consolidation 合併   0g8ykGyx  
construction cost 營建成本   [L>mrHqG  
construction revenue 營建收入   \h>6k  
contract 合同   k1'd';gQ  
control account 統制賬戶   qrHCr:~  
copyright 版權   + L[a  
corporation 公司   %45*DT  
cost 成本   {K N7Y"AI  
cost accounting 成本會計   /&N\#;kK?b  
cost of labour 勞工成本   kfY. 9$(d  
cost of production 生產成本   ?%cZO"  
cost of manufacture 製造成本   dvE~EZcS  
cost of sales 銷貨成本   /z m+  
cost price 成本價格   5{gv\S1  
credit 貸方   y@h v#;  
credit note 收款通知單   {3T&6LA  
creditor 債權人   r}:Dg fn  
crossed check 橫線支票   HCKocL/]h  
current account 往來活期賬戶   g#Z7ReMw  
current asset 流動資產   sFPh?  
current liability 流動負債   ep6V2R  
current profit and loss 本期損益   o)wOXF  
debit 借方   C>Q|"Vf2  
debt 債務   FK
tG  
debtor 債務人   ?7#{#sj  
deed 契據   W K(GR\@  
deferred assets 遞延資產   !q~f;&rg  
deferred liabilities 遞延負債   |H(i)yu"5'  
delivery 交貨   d};[^q6X  
delivery expense 送貨費   ~\*wt(o  
delivery order 出貨單   B?db`/G9  
demand draft 即期匯票   ~Qd|.T  
demand note 即期票據   ol1J1Zg  
demurrage charge 延期費   gj7'43 ?W  
deposit 存款   R2==<"gq  
deposit slip 存款單   \'r;1W  
depreciation 折舊   >E7s}bL"  
direct cost 直接成本   %J+ w9Z  
direct labour 直接人工   G%junS'zt  
director 董事   A4*D3\>%u  
discount 折扣   I^)_rOgM  
discount on purchase 進貨折扣   [x%8l,O #l  
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