[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。   '6K WobXm  
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acceptance 承兌   (o e;pa  
account 賬戶   ~6@~fhu  
accountant 會計員   ?(ks=rRK  
accounting 會計   5"@<7/2qI  
accounting system 會計制度   g#Yqw  
accounts payable 應付賬款   lOZ.{0{f,  
accounts receivable 應收賬款   #%+IU  
accumulated profits 累積利益   8xL-j2w  
adjusting entry ?#123;整記錄   GJ?rqmbL  
adjustment ?#123;整   o F@{&  
administration expense 管理費用   :Z`4ea"w  
advances 預付   uOZ+9x(  
advertising expense 廣告費   M*0&3Y Z  
agency 代理   m*["  
agent 代理人   e6{/e +/R  
agreement 契約   >5]Xl*{H)  
allotments 分配數   I ][8[UZ  
allowance 津貼   [0_Kz"|  
amalgamation 合併   (&X"~:nm2  
amortization 攤銷   ZXr]V'Q?  
amortized cost 應攤成本   @NX^__sa  
annuities 年金   [[TB.'k  
applied cost 已分配成本   \Z57UNI  
applied expense 已分配費用   a}e7Q<cGj  
applied manufacturing expense 己分配製造費用   \'1%"JWK   
apportioned charge 攤派費用   Nz$OD_]  
appreciation 漲價   v*#Z{)r  
article of association 公司章程   !%5{jO1  
assessment 課稅   >,1'[)_  
assets 資產   2X6y^f';\  
attorney fee 律師費   ]4hXK!^Uu  
audit 審計   J'2R-CI,  
auditor 審計員   p>R F4  
average 平均數   xcoYo  
average cost 平均成本   (U-p&q>z  
bad debt 壞賬   Zwq uS9  
balance 餘額   vy-{BH  
balance sheet 資產負債表   W*8D@a0 _  
bank account 銀行賬戶   +Cau/sPXL  
bank balance 銀行結存   :G}tvFcOAF  
bank charge 銀行手續費   t,MK#Ko  
bank deposit 銀行存款   LzgD#K
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bank discount 銀行貼現   ~|!q>z  
bank draft 銀行匯票   *~fN^{B'!  
bank loan 銀行借款   yv'mV=BMJ!  
bank overdraft 銀行透支   WgY\m&  
bankers acceptance 銀行承兌   f1\x>W4z~\  
bankruptcy 破產   q^12Rj;H  
bearer 持票人   e {c.4'q  
beneficiary 受益人   
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bequest 遺產   b^A&K@[W#,  
bill 票據   hvpn=0@M  
bill of exchange 匯票   WqTW@-}ID  
bill of lading 提單   6`+DBr  
bills discounted 貼現票據   -=g`7^qa>  
bills payable 應付票據   %
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bills receivable 應收票據   c&R.  
board of directors 董事會   GWP"i77y0s  
bonds 債券   8vUP{f6{  
bonus 紅利  
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book value 賬面價值   ;1eu8N8  
bookkeeper 簿記員   f \4Qp  
bookkeeping 簿記   O;,k~  
branch office general ledger 支店往來賬戶   iJ sw:Nc  
broker 經紀人   8YYY *>  
brought down 接前   2TAy'BB;)  
brought forward 接上頁   6^ KDc  
budget 預算   :0srFg?X  
by-product 副產品   [N$@nA-d  
by-product sales 副產品銷售   Ye )(9  
capital 股本   8#oF7
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capital income 資本收益   V-X n
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capital outlay 資本支出    sRoZvp5  
capital stock 股本   k$+ &  
capital stock certificate 股票   6J=~*&  
carried down 移後   xds"n5  
carried forward 移下頁   bNL E=#ro  
cash 現金   ]|732Z  
cash account 現金賬戶   WMI/Y9N  
cash in bank 存銀行現金   fS un{?{  
cash on delivery 交貨收款   (/ hF~A  
cash on hand 庫存現金   wOa_"  
cash payment 現金支付   E!Ng=}G&_  
cash purchase 現購   1,pg:=N9  
cash sale 現沽   EIF[e|kZ<  
cashier 出?#123;員   C-2n2OM.  
cashiers check 本票   -(1e!5_-@  
certificate of deposit 存款單折   \64
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certificate of indebtedness 借據   m7!l3W2  
certified check 保付支票   uM4,_)L  
certified public accountant 會計師   Z:n33xh=<  
charges 費用   :z"Uw
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charge for remittances 匯水手續費   9xu&n%L=  
charter 營業執照   Lnj5EY er  
chartered accountant 會計師   ^Xb!dnT.*a  
chattles 動產   huR<+ =!  
check 支票   +bQn2PG=  
che stub 支票存根   C8{CKrVE  
closed account 己結清賬戶   C6,Bqlio  
closing 結算   mybDK'EW  
closing entries 結賬紀錄   ;eA~z"g  
closing stock 期末存貨   vhUuf+P*  
closing the book 結賬   Xi|v!^IT  
columnar journal 多欄日記賬   W``e6RX-  
combination 聯合   A"P1B]  
commission 佣金   LpF6e9V\Wp  
commodity 商品   nl?|X2?C  
common stock 普通股   {@3=vBl%O+  
company 公司   NuXU2w~  
compensation 賠償   9(
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compound interest 複利   [Zua7&(5  
consignee 承銷人   [S9n F  
consignment 寄銷   s ^}V  
consignor 寄銷人   "<.b=mN-  
consolidated balance sheet 合併資產負債表   as\V, {<  
consolidated profit and loss account 合併損益表   @yek6E&9  
consolidation 合併   S@*@*>s^  
construction cost 營建成本   ,f1+jC
  
construction revenue 營建收入   \zoJr)  
contract 合同   SD697L9  
control account 統制賬戶   v'iQLUgI  
copyright 版權   ;j52a8uE'}  
corporation 公司   <LLSUk/  
cost 成本   ',Cc LN  
cost accounting 成本會計   A&t}s #3  
cost of labour 勞工成本   3Yr  
cost of production 生產成本   @D7cv"   
cost of manufacture 製造成本   DSIa3!0  
cost of sales 銷貨成本   Fm2t:,=  
cost price 成本價格   dvxH:,  
credit 貸方   7*
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credit note 收款通知單   =lffr?#&B  
creditor 債權人   %8$wod6  
crossed check 橫線支票   E*'O))  
current account 往來活期賬戶   :r~?Z6gK  
current asset 流動資產   &0o&!P8CB  
current liability 流動負債   > h:~*g  
current profit and loss 本期損益   'uPqe.#?  
debit 借方   )^r4|WYyt  
debt 債務   #G\)ZheG  
debtor 債務人   xAoozDj  
deed 契據   M1 oCa,8M+  
deferred assets 遞延資產   ?Dfgyz  
deferred liabilities 遞延負債   ~E`l4'g?  
delivery 交貨   r
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delivery expense 送貨費   XCt}>/"s\h  
delivery order 出貨單   3Zbvf^  
demand draft 即期匯票   2h/`RefHJ  
demand note 即期票據   g:*yjj  
demurrage charge 延期費   (*M(gM{;  
deposit 存款   HAU8H'h  
deposit slip 存款單   1Ju{IEV  
depreciation 折舊   }LE/{]A  
direct cost 直接成本   -MU^%t;-  
direct labour 直接人工   F4:ssy^  
director 董事   ",K6zALJ  
discount 折扣   `@:^(sMo  
discount on purchase 進貨折扣   )X7ZX#ttH  
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