[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。   OJAIaC\  
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acceptance 承兌   28.~iw  
account 賬戶   U/l?>lOD\  
accountant 會計員   1O/ g&u  
accounting 會計   {eS|j=  
accounting system 會計制度   g\SrO {*  
accounts payable 應付賬款   5ETip'<KT6  
accounts receivable 應收賬款   _+l1b"^s1  
accumulated profits 累積利益   ;)AfB#:d  
adjusting entry ?#123;整記錄   *l&S-=]  
adjustment ?#123;整   hr05L<?H  
administration expense 管理費用   GB7/x*u   
advances 預付   x#.C4O09  
advertising expense 廣告費   !p/%lU65  
agency 代理   {LHR!~d}5f  
agent 代理人   =ONHKF[UJ  
agreement 契約   . #lsic8]  
allotments 分配數   -_C#wtC  
allowance 津貼   1BHG'
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amalgamation 合併   T:]L/wCj  
amortization 攤銷   u"1rF^j6k  
amortized cost 應攤成本   :#k &\f-Y  
annuities 年金   !~]<$WZV  
applied cost 已分配成本   5q9s,r_  
applied expense 已分配費用   ^~`?>}MJ  
applied manufacturing expense 己分配製造費用   sZ,Y60s8a  
apportioned charge 攤派費用   =Z
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appreciation 漲價   5irwz 4.4  
article of association 公司章程   g-c ;}qz  
assessment 課稅   CIU1R;  
assets 資產   4(6b(]G'#  
attorney fee 律師費   WY^W.1X  
audit 審計   sg
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auditor 審計員   05yZad*  
average 平均數   @fv}G>t  
average cost 平均成本   8to8!(  
bad debt 壞賬   zZcnijWb  
balance 餘額   $$b 9&mTl#  
balance sheet 資產負債表   D8&`R  
bank account 銀行賬戶   O$/o'"@ /  
bank balance 銀行結存   yz8mP3"c:o  
bank charge 銀行手續費   g~V+4+  
bank deposit 銀行存款   pG1WXbqW  
bank discount 銀行貼現   X@@8"@/u|*  
bank draft 銀行匯票   (C4fG@n  
bank loan 銀行借款   WE]e m >  
bank overdraft 銀行透支   KL$bqgc(p3  
bankers acceptance 銀行承兌   2(5ebe[
 
bankruptcy 破產   z#BR5jF  
bearer 持票人   !Z VU,b>  
beneficiary 受益人   ;%tF58&  
bequest 遺產   (=D&A <YX  
bill 票據   DCqY|4Qc  
bill of exchange 匯票   w 4[{2  
bill of lading 提單   .EM`.  
bills discounted 貼現票據   2'=T[<nNB  
bills payable 應付票據   ctE\ q  
bills receivable 應收票據   AJ#Nenmj  
board of directors 董事會   g&/T*L  
bonds 債券   gbVdOm  
bonus 紅利   ~4"qV_M  
book value 賬面價值   W9NX=gE4  
bookkeeper 簿記員   q6YXM  
bookkeeping 簿記   &0f5:M{P  
branch office general ledger 支店往來賬戶   McB[|PmC  
broker 經紀人   Ft}@1w5  
brought down 接前   n; {76Q  
brought forward 接上頁   %|s+jeUDn|  
budget 預算   Ua!aaq&  
by-product 副產品   .\>v0Du  
by-product sales 副產品銷售   mI74x3 [  
capital 股本   6{=\7AY  
capital income 資本收益   d!eYqM7-G  
capital outlay 資本支出   $DG?M6  
capital stock 股本   8WnwQ%;m?  
capital stock certificate 股票    *6q5S4 r  
carried down 移後   &b:1I7Cp*  
carried forward 移下頁   vVOh3{e|  
cash 現金   7uzkp&+:  
cash account 現金賬戶    >2~=)L  
cash in bank 存銀行現金   #%DE;  
cash on delivery 交貨收款   s[UHe{^T  
cash on hand 庫存現金   T=ev[ mS  
cash payment 現金支付   6j ~#[  
cash purchase 現購   |\pbir  
cash sale 現沽   `V##Y  
cashier 出?#123;員  
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cashiers check 本票   
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certificate of deposit 存款單折   #ep`nf0x  
certificate of indebtedness 借據   ;+"+3  
certified check 保付支票   eio4k-  
certified public accountant 會計師   !r<pmr3f@7  
charges 費用   50X([hIr  
charge for remittances 匯水手續費   $< JaLS  
charter 營業執照   WlU0:(d  
chartered accountant 會計師   -fDnA4;  
chattles 動產   q.;u?,|E/  
check 支票   /'/Xvm3  
che stub 支票存根  
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closed account 己結清賬戶   \ kZ?
 
closing 結算   DMOMh#[  
closing entries 結賬紀錄   *WuID2cOI  
closing stock 期末存貨   +U3DG$  
closing the book 結賬   {tWf  
columnar journal 多欄日記賬   DA\2rLs  
combination 聯合   m^zUmrj[  
commission 佣金   ?{[ v+t#  
commodity 商品   yU*8|FQbP  
common stock 普通股   tS6qWtE  
company 公司   h'{ C[d  
compensation 賠償   r8RoE`/T  
compound interest 複利   LcTP#
 
consignee 承銷人   cz8T  
consignment 寄銷   NPp;78O0[  
consignor 寄銷人   JJN.ugT}1  
consolidated balance sheet 合併資產負債表   p
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consolidated profit and loss account 合併損益表   HMNLa*CL'  
consolidation 合併   "]} bFO7C  
construction cost 營建成本   ?Wlb3;  
construction revenue 營建收入   8)_XJ"9)G  
contract 合同   ?82xdpg  
control account 統制賬戶   "~|6tQLc  
copyright 版權   |IzPgC  
corporation 公司   FOE4>zE  
cost 成本   <eWf<  
cost accounting 成本會計   `r9!zffyS  
cost of labour 勞工成本   I=`U7 Bis"  
cost of production 生產成本   pOIJH =#  
cost of manufacture 製造成本   ,s"^kFl  
cost of sales 銷貨成本   5@~ Q^r:%  
cost price 成本價格   0Qf,@^zL*  
credit 貸方   u7>],<  
credit note 收款通知單   yPb"V  
creditor 債權人   k%WTJbuG<)  
crossed check 橫線支票   I&x= ;   
current account 往來活期賬戶   8}O lL,fP  
current asset 流動資產   ivJ@=pd)B  
current liability 流動負債   fHx*e'eA  
current profit and loss 本期損益   '-Vt|O_Q  
debit 借方   V_.5b&@  
debt 債務   rlOAo`hd  
debtor 債務人   _@ qjV~%Sy  
deed 契據   ~:s>aQ`!  
deferred assets 遞延資產   iP ->S\  
deferred liabilities 遞延負債   Yg||{  
delivery 交貨   4V)kx[j  
delivery expense 送貨費   T Ne l/  
delivery order 出貨單   ,is3&9  
demand draft 即期匯票   EE06h-ns  
demand note 即期票據   aC8} d  
demurrage charge 延期費   RbOUfD(J4  
deposit 存款   y51e%n$  
deposit slip 存款單   / *#r`A  
depreciation 折舊   .ypL=~Rp  
direct cost 直接成本   yEqps3%  
direct labour 直接人工   ?]_$Dcmx  
director 董事   vc;$-v$&  
discount 折扣   <KL,G};0pm  
discount on purchase 進貨折扣   /[ 5gX^A  
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