[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。   G0Smss=K  
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acceptance 承兌   11}X2j~Ww  
account 賬戶   | Uf6k`  
accountant 會計員   k:Sxs+)?1  
accounting 會計   L"A ,7@:Vd  
accounting system 會計制度   N&U=5c`Q'  
accounts payable 應付賬款   lwaxj7  
accounts receivable 應收賬款   8i=J(5=  
accumulated profits 累積利益   4<)%Esyb  
adjusting entry ?#123;整記錄   rY_)N^B|nF  
adjustment ?#123;整   x'@0]f.  
administration expense 管理費用   ]tL9 y<  
advances 預付   qP6]}Aj]  
advertising expense 廣告費   Lnbbv  *  
agency 代理   1w/1k6`0  
agent 代理人   _>%P};G{>  
agreement 契約   EFu2&P  
allotments 分配數   j<>E Fd  
allowance 津貼   R<@s]xX_  
amalgamation 合併   u;p{&\ (]  
amortization 攤銷   CTQF+Oe8O  
amortized cost 應攤成本   > $DMVtE0  
annuities 年金   at
]=SA  
applied cost 已分配成本   0m$f9b|Q?  
applied expense 已分配費用   %>Z^BM<e  
applied manufacturing expense 己分配製造費用   AHc:6v^  
apportioned charge 攤派費用   j+"i$ln+s  
appreciation 漲價   h`X)sC+  
article of association 公司章程   0]?} kY  
assessment 課稅   #'fh'$5"  
assets 資產   C']TO/2q
 
attorney fee 律師費   qk;*$Q  
audit 審計   O|=5+X  
auditor 審計員   S.1\e"MfI  
average 平均數   Ppi/`X  
average cost 平均成本   D*BZp0x  
bad debt 壞賬   >=BH$4Ce  
balance 餘額   ~A2{$C  
balance sheet 資產負債表   @^]wT_r  
bank account 銀行賬戶   AVf'"~?  
bank balance 銀行結存   GOuBNaU{  
bank charge 銀行手續費   A&X(\c M  
bank deposit 銀行存款   q&OF?z7H  
bank discount 銀行貼現   :so2 {.t-  
bank draft 銀行匯票    B,@geJ  
bank loan 銀行借款   0YK`wuZGS  
bank overdraft 銀行透支   ]Ir{9EE v  
bankers acceptance 銀行承兌   ^F2OTz4n  
bankruptcy 破產   ~sj'GEhEg  
bearer 持票人   %Z9&zmO  
beneficiary 受益人   ]=\vl>W  
bequest 遺產   qpzzk9ba[  
bill 票據   s\i:;`l:=5  
bill of exchange 匯票   i3#To}g5V  
bill of lading 提單   Tlc3l}B*Z  
bills discounted 貼現票據   3<.]+ukm  
bills payable 應付票據   JLo'=(  
bills receivable 應收票據   zmd,uhNc:  
board of directors 董事會   $BHbnsaQ  
bonds 債券   "~-H]9  
bonus 紅利   e59P6/z  
book value 賬面價值   vU,AOK[l{  
bookkeeper 簿記員   +TzZ   
bookkeeping 簿記   nF$
n[:  
branch office general ledger 支店往來賬戶   [P~6
O>a5p  
broker 經紀人   QcQ
QQM  
brought down 接前   i4;`dCT|A  
brought forward 接上頁   !kCMw%[  
budget 預算   z\64Qpfm  
by-product 副產品   `q =e<$  
by-product sales 副產品銷售   ,Vb;2  
capital 股本    +6paM  
capital income 資本收益   HQP
b  
capital outlay 資本支出   qYpuo D  
capital stock 股本   %B9iby8)1  
capital stock certificate 股票   PL vz1}ts  
carried down 移後   Pf,S`Uw;  
carried forward 移下頁   Zx$q,Zo<  
cash 現金   O`Ht|@[6  
cash account 現金賬戶   nADt8  
cash in bank 存銀行現金   ]j.=zQP?'  
cash on delivery 交貨收款   )D_ ZZPq_  
cash on hand 庫存現金   BCnf'0q  
cash payment 現金支付   UrAg*v!Qy  
cash purchase 現購   fDe4 [QQ8  
cash sale 現沽   5WhR|  
cashier 出?#123;員   9gjI;*(z1  
cashiers check 本票   )gM3,gSS  
certificate of deposit 存款單折   F:$Dz?F0v  
certificate of indebtedness 借據   jvfVB'Tmr  
certified check 保付支票   KKMzhvf]#  
certified public accountant 會計師   dzA5l:5  
charges 費用   C\.mv|aW~  
charge for remittances 匯水手續費   iMgfF_r  
charter 營業執照   [HEqMBX=;  
chartered accountant 會計師   g7*"*%v 2  
chattles 動產   VrG4wLpLs  
check 支票   $E=t 6WvA  
che stub 支票存根   ?Q$LIoR  
closed account 己結清賬戶   \Xy]z  
closing 結算   {8L)Fw  
closing entries 結賬紀錄   D+$k  
closing stock 期末存貨   -KzU''  
closing the book 結賬   \)?mIwo7~  
columnar journal 多欄日記賬   m3|KIUP  
combination 聯合   - 0t  
commission 佣金   fwR3=:5~  
commodity 商品   Rg:3}T`~n  
common stock 普通股   C):RE<X  
company 公司   &5*)r@+  
compensation 賠償   p)
 x.Y  
compound interest 複利   ?(8z O"  
consignee 承銷人   >z=_V|^$  
consignment 寄銷   | .bp  
consignor 寄銷人   D+ki2UVt&  
consolidated balance sheet 合併資產負債表   Y~RZf /`  
consolidated profit and loss account 合併損益表   K?l1Gj  
consolidation 合併   WA);Z=  
construction cost 營建成本   ~cE;k@  
construction revenue 營建收入   pB @l+ n^  
contract 合同   %9_wDfw~  
control account 統制賬戶   DNgQ.lV  
copyright 版權   3YY<2<
  
corporation 公司   " mKMym2  
cost 成本   +B*8$^,V)  
cost accounting 成本會計   FV[6">;
g  
cost of labour 勞工成本   o]NL_SM_  
cost of production 生產成本   #=WDJT:  
cost of manufacture 製造成本    ]Ll<  
cost of sales 銷貨成本   Q37VhScs  
cost price 成本價格   NJYx.TL  
credit 貸方   T;-Zl[H  
credit note 收款通知單   DSwF }  
creditor 債權人   tVx.J'"Y  
crossed check 橫線支票   {Y5h*BD>  
current account 往來活期賬戶   B3I\=  
current asset 流動資產   vcB+h;x  
current liability 流動負債   =N,KVMxw  
current profit and loss 本期損益   1B3,lYBM  
debit 借方   5H6GZ:hp  
debt 債務   :oB4\/(G#  
debtor 債務人   Ow\9vf6H  
deed 契據   ,2>:h"^  
deferred assets 遞延資產   @4:cn  
deferred liabilities 遞延負債   D#%J||  
delivery 交貨   A!v-[AI[  
delivery expense 送貨費   hp(n;(OR  
delivery order 出貨單   FV/xp}nz  
demand draft 即期匯票   .}fc*2.'  
demand note 即期票據    =erA.u  
demurrage charge 延期費   oB[3?
e  
deposit 存款   VGcl)fIqw?  
deposit slip 存款單   </y V  
depreciation 折舊   oW yg/{M  
direct cost 直接成本   ;U<)$ 5  
direct labour 直接人工   _lQ+J=J$.R  
director 董事   C!w@Naj  
discount 折扣   bcpH|}[F)  
discount on purchase 進貨折扣   81a&99 k#  
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