[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。   <aXoB*Y  
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acceptance 承兌   !3V{2-y$-  
account 賬戶   f3v F"O  
accountant 會計員   $ser+Jt=  
accounting 會計   r**f
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accounting system 會計制度   F,&)X>:l  
accounts payable 應付賬款   ?A&% Cwj  
accounts receivable 應收賬款   SO_>c+Dw  
accumulated profits 累積利益   K"w%n[u)  
adjusting entry ?#123;整記錄   ~)?|J  
adjustment ?#123;整   7]Rk+q2:  
administration expense 管理費用   ;{gT=,KQ`  
advances 預付   >Nh`rkR2[  
advertising expense 廣告費   Wq QU@sA  
agency 代理   7 >bMzdH  
agent 代理人   MMd.0JuaO  
agreement 契約   ]-bQNYKX  
allotments 分配數   wDKELQ(yH  
allowance 津貼   1'fb @vO  
amalgamation 合併   =) }nLS3t  
amortization 攤銷   $@.jZ_G  
amortized cost 應攤成本   ZLrHZhP-+  
annuities 年金   n"Z |e tZ4  
applied cost 已分配成本   ;A"\?i Q  
applied expense 已分配費用   ;MPKJS68@  
applied manufacturing expense 己分配製造費用   RG1\=J$:E  
apportioned charge 攤派費用   Y[um|M315  
appreciation 漲價   q:]Q% IC^  
article of association 公司章程   ;7j,MbU  
assessment 課稅   `tVy_/3(9  
assets 資產   D^?_"wjW  
attorney fee 律師費   (STx$cya  
audit 審計   fp;a5||5  
auditor 審計員   Y[G9Vok VX  
average 平均數   [W;[v<E;  
average cost 平均成本   jQ$BPEG&X  
bad debt 壞賬   3U;1D2"AE  
balance 餘額   e U;jP]FA  
balance sheet 資產負債表   XU9'Rfp  
bank account 銀行賬戶   %VJW@S>j/  
bank balance 銀行結存   QO,+ps<  
bank charge 銀行手續費   ;k}H(QI  
bank deposit 銀行存款   mx}E$b$<CY  
bank discount 銀行貼現   L|\Diap  
bank draft 銀行匯票   _tWE8r,
 
bank loan 銀行借款   T4GW1NP  
bank overdraft 銀行透支   e{!vNJ0`  
bankers acceptance 銀行承兌   _B$"e[:yX  
bankruptcy 破產   I%xn,u  
bearer 持票人   6N3@!xtpi  
beneficiary 受益人   UvB nf+,  
bequest 遺產   M[s\E4l:t  
bill 票據   1JeJxzv >C  
bill of exchange 匯票   SdI1}&  
bill of lading 提單   oD0EOT/E  
bills discounted 貼現票據   k?j Fh6%  
bills payable 應付票據   j04/[V)  
bills receivable 應收票據   j -32S!  
board of directors 董事會   Funj!x'uE  
bonds 債券   6K 4+0xXv  
bonus 紅利   UH20n{_:  
book value 賬面價值   n(R_#,Hs  
bookkeeper 簿記員   o](.368+4  
bookkeeping 簿記   *P xf#X  
branch office general ledger 支店往來賬戶   M&[b.t*  
broker 經紀人   woau'7}XOu  
brought down 接前   !01i%W'  
brought forward 接上頁   I
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budget 預算   :e2X/tl#  
by-product 副產品   ^:z7E1~  
by-product sales 副產品銷售   V(..8}LlD  
capital 股本   N-QCfDao  
capital income 資本收益   !n zGH*td  
capital outlay 資本支出   bn-=f b(  
capital stock 股本   ]o*$h$?s  
capital stock certificate 股票   |Fp'/~|w2d  
carried down 移後   ,` o+ ?  
carried forward 移下頁   B.K
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cash 現金   v#Upw\!  
cash account 現金賬戶   3G d|YRtk  
cash in bank 存銀行現金   0N5bPb  
cash on delivery 交貨收款   J]\^QMX  
cash on hand 庫存現金   S@A<6  
cash payment 現金支付   \EI#az=I  
cash purchase 現購   ^Y 7U1I  
cash sale 現沽   -tyaE  
cashier 出?#123;員   }Vl^EAR  
cashiers check 本票   Ja [#[BJ?  
certificate of deposit 存款單折   6b#~;  
certificate of indebtedness 借據   P` ]ps?l  
certified check 保付支票   j_c+.iET  
certified public accountant 會計師   OjATSmZ@@  
charges 費用   +WLD  
charge for remittances 匯水手續費   4J}3,+  
charter 營業執照   B5`;MQJ  
chartered accountant 會計師   4)nt$fW
 
chattles 動產   veO?k.u(  
check 支票   j@
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che stub 支票存根   mz-N{
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closed account 己結清賬戶   VIg\]%qse  
closing 結算   hBy*09Sv  
closing entries 結賬紀錄   iNLDl~uU  
closing stock 期末存貨   8A4TAT4,  
closing the book 結賬   BS.=  
columnar journal 多欄日記賬   y5%5O xB  
combination 聯合   tqhh<u;  
commission 佣金   `^%@b SE(  
commodity 商品   y@ .b 4  
common stock 普通股   b
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company 公司   . s-5N\  
compensation 賠償   vX.]hp5~  
compound interest 複利   8!4[#y<  
consignee 承銷人   %rXexy!V  
consignment 寄銷   O! (85rp/  
consignor 寄銷人   hgwn> p:S#  
consolidated balance sheet 合併資產負債表   KBj@V6Q  
consolidated profit and loss account 合併損益表   |D+p$
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consolidation 合併   M:(&n@e  
construction cost 營建成本   1tyNRoET  
construction revenue 營建收入   Om6Mmoqh  
contract 合同   I4:rie\hjC  
control account 統制賬戶   %ET # z!  
copyright 版權   y($ EK(cb  
corporation 公司   vX 1W@s  
cost 成本   ^XNw$@&',  
cost accounting 成本會計   Z9f/-|r5  
cost of labour 勞工成本   Y{j7Q4{  
cost of production 生產成本   !mae^A1  
cost of manufacture 製造成本   q;No"_aAd  
cost of sales 銷貨成本   fFHK:n`  
cost price 成本價格   )r#,ML  
credit 貸方   O!,Ca1N  
credit note 收款通知單   "u5KbJW  
creditor 債權人   )*W=GY*  
crossed check 橫線支票   bq: [Nj  
current account 往來活期賬戶   y
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current asset 流動資產   lJ lhl7  
current liability 流動負債   wBE7B v45  
current profit and loss 本期損益   1wlVz#f.  
debit 借方   y:C)%cv}*  
debt 債務   Q!`)e@r  
debtor 債務人   IqXBz.p  
deed 契據   \#2 s4RCji  
deferred assets 遞延資產   %rw}u"3T  
deferred liabilities 遞延負債   9u?Eb~#$  
delivery 交貨   eX@v7i,}  
delivery expense 送貨費   @"0uM?_)-  
delivery order 出貨單   `R eGnT[  
demand draft 即期匯票   @Jm.HST#S8  
demand note 即期票據   yYM_lobn  
demurrage charge 延期費   R qnWtE  
deposit 存款   v`
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deposit slip 存款單   {wHvE4F2  
depreciation 折舊   dK`(BA{`3  
direct cost 直接成本   i`R(7Z  
direct labour 直接人工   8<Xq=*J+  
director 董事   }|SIHz!R  
discount 折扣   f&f`J/(  
discount on purchase 進貨折扣   NtqFnxm
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