[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。   V4NQcy? H  
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acceptance 承兌   aVHIU3  
account 賬戶   k9OGnCW\  
accountant 會計員   2b"Dk
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accounting 會計   cQuL9Xo  
accounting system 會計制度   qe#5;
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accounts payable 應付賬款   #"KC29!Yj  
accounts receivable 應收賬款   B7[d^Y60B  
accumulated profits 累積利益   ("t'XKP&N  
adjusting entry ?#123;整記錄   (m,H
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adjustment ?#123;整   -$
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administration expense 管理費用   ih/E,B"  
advances 預付   mN}s
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advertising expense 廣告費   YLQ0UeDN'  
agency 代理   C{pOGc@  
agent 代理人   L?ht^ H  
agreement 契約   I/tMFg  
allotments 分配數   "lw|EpQk`  
allowance 津貼   m!Z<\2OP  
amalgamation 合併   (1[59<cg]  
amortization 攤銷   }R#W<4:  
amortized cost 應攤成本   p>+9pxx~U  
annuities 年金   p__wBUB  
applied cost 已分配成本   D)ri_w!Q  
applied expense 已分配費用   \H:T)EV
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applied manufacturing expense 己分配製造費用   b{ xlW }S  
apportioned charge 攤派費用   Jg[Ao#,==  
appreciation 漲價   }' AY#g  
article of association 公司章程   F""9O6u  
assessment 課稅   Rv9jLH  
assets 資產   &H;,,7u  
attorney fee 律師費   2=NaqHt(  
audit 審計   C$6FI
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auditor 審計員   N $]er'`  
average 平均數   F!EiF&[\J  
average cost 平均成本   2L1,;  
bad debt 壞賬   }Cu[x'
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balance 餘額   jW`JThoq  
balance sheet 資產負債表   Icrnu}pl_  
bank account 銀行賬戶   9%T"W  
bank balance 銀行結存   ( ~5M{Xh  
bank charge 銀行手續費   :}v-+eIQ  
bank deposit 銀行存款   5\bGCf  
bank discount 銀行貼現   nPXP9wmh4x  
bank draft 銀行匯票   Pn">fWRCx  
bank loan 銀行借款   ":Tm6Nj  
bank overdraft 銀行透支   YP _
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bankers acceptance 銀行承兌   &R<aRE:+R  
bankruptcy 破產   K'r;#I|"J  
bearer 持票人   E
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beneficiary 受益人   /VT/KT{  
bequest 遺產   ;z4F-SYQ  
bill 票據   ,<tJ`,0X  
bill of exchange 匯票   $q@d.Z>;  
bill of lading 提單   xrg?{* \  
bills discounted 貼現票據   ?x #K:a?  
bills payable 應付票據   dz9 U.:C  
bills receivable 應收票據   nFEJO&1+  
board of directors 董事會   Cr7Zi>sd<!  
bonds 債券   !Rl|o^Vw>{  
bonus 紅利   >%U+ G0Fq  
book value 賬面價值    '/.Dxib  
bookkeeper 簿記員   ):! =XhQ  
bookkeeping 簿記   o2ggHZe/=@  
branch office general ledger 支店往來賬戶   (CxA5u1|l  
broker 經紀人   <(lA C
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brought down 接前   \QK@wgu  
brought forward 接上頁   29RP$$gR  
budget 預算   f"5O'QHGQK  
by-product 副產品   7a'yO+7-)  
by-product sales 副產品銷售   _ Ncbo#G  
capital 股本   {\l  
capital income 資本收益   I1E9E$m5\<  
capital outlay 資本支出   w'H'o!*/  
capital stock 股本   U8Y%rFh1  
capital stock certificate 股票   yQ[;y~W  
carried down 移後   Sf,z   
carried forward 移下頁   SraZxuPg>  
cash 現金   V|MGG  
cash account 現金賬戶   9Lb96K?=>  
cash in bank 存銀行現金   2H |:/y  
cash on delivery 交貨收款   :G1ddb&0+  
cash on hand 庫存現金   yXR1N Yg  
cash payment 現金支付   /88s~=  
cash purchase 現購   `-L?x2)U  
cash sale 現沽   N*-tBz  
cashier 出?#123;員   P9cx&Hk9  
cashiers check 本票   sxREk99lL  
certificate of deposit 存款單折   A#"Wk]jX  
certificate of indebtedness 借據   `$6o*g>:  
certified check 保付支票   j?.F-a
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certified public accountant 會計師   1VX3pkUET  
charges 費用   i?6&4  
charge for remittances 匯水手續費   fc9;
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charter 營業執照   !!1?2ine  
chartered accountant 會計師   n N<N~  
chattles 動產   q
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check 支票   qk(Eyp  
che stub 支票存根   c|Ivet>3  
closed account 己結清賬戶   >H;i#!9,  
closing 結算   uks75W!}U  
closing entries 結賬紀錄   !/is+ xp  
closing stock 期末存貨   e%\^V\L  
closing the book 結賬   +lym8n~-O  
columnar journal 多欄日記賬   QJ2]8K)+C  
combination 聯合   @k?vbq  
commission 佣金   n$ /|r  
commodity 商品   #aP#r4$  
common stock 普通股   Bs~~C8+  
company 公司   OsgPNy0  
compensation 賠償  
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compound interest 複利   &BVH
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consignee 承銷人   -N45ni87  
consignment 寄銷   }Ce9R2  
consignor 寄銷人   (g##wa)L  
consolidated balance sheet 合併資產負債表   ) 0"Q h  
consolidated profit and loss account 合併損益表   v ccH(T  
consolidation 合併   U: 9&0`k(  
construction cost 營建成本   %~LY'cfPse  
construction revenue 營建收入   U zy @\  
contract 合同   Cy~IB [  
control account 統制賬戶   ;,4*uU'vq  
copyright 版權   7d:]o>  
corporation 公司   G]K1X"W?  
cost 成本   eHphM;C  
cost accounting 成本會計   Qd}n4KF\  
cost of labour 勞工成本   >ED;_L*_o  
cost of production 生產成本   Y6jyU1>  
cost of manufacture 製造成本   KYFKH+d>m  
cost of sales 銷貨成本   Y+?QHtZL  
cost price 成本價格   h[ .  
credit 貸方   gX}'b\zxC  
credit note 收款通知單   |a(KVo  
creditor 債權人   Ni_H1G  
crossed check 橫線支票   Xoe|]@U`  
current account 往來活期賬戶   /;`H )  
current asset 流動資產   h,{m{Xh  
current liability 流動負債   42Z:J 0  
current profit and loss 本期損益   h3MdQlJ&  
debit 借方   T Dh)}Ms  
debt 債務   /JD} b[J$  
debtor 債務人   'n &p5%  
deed 契據   t>bzo6cj  
deferred assets 遞延資產   PucNu8   
deferred liabilities 遞延負債   _H
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delivery 交貨   !nmZ"n|}p  
delivery expense 送貨費   k6tCfq;  
delivery order 出貨單   i fsh(^N  
demand draft 即期匯票   S:xXD^n#H  
demand note 即期票據   V6g*
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demurrage charge 延期費   pzF_g-B  
deposit 存款   (}A$4?  
deposit slip 存款單   vt EfH  
depreciation 折舊   =E-x0sr?  
direct cost 直接成本   NFT:$>83`  
direct labour 直接人工   oC&}lp)q
 
director 董事   m<gdyY  
discount 折扣   A4j,]hOD  
discount on purchase 進貨折扣   SoIK<*J  
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