[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。   1g8_Xe4  
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acceptance 承兌   I|
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account 賬戶   p@xf^[50k  
accountant 會計員   \LR~r%(rM  
accounting 會計   3@dL /x4A  
accounting system 會計制度   gG<~-8uQ  
accounts payable 應付賬款   Z X9TYN  
accounts receivable 應收賬款   VVac:  
accumulated profits 累積利益   2^h27A  
adjusting entry ?#123;整記錄   ON=@O  
adjustment ?#123;整   "{@A5A  
administration expense 管理費用   zzTfYf)  
advances 預付   tn(JC%?^  
advertising expense 廣告費   o<BOYrS  
agency 代理   .HS"}A T  
agent 代理人   a{^m-fSaR"  
agreement 契約   f
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allotments 分配數   q&s3wDl/  
allowance 津貼    oM2l-[-  
amalgamation 合併   e:fy#,HEj{  
amortization 攤銷   We$:&K0  
amortized cost 應攤成本   TC!Yb_H}gN  
annuities 年金  
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applied cost 已分配成本   yu!h<nfzA  
applied expense 已分配費用   _x%7@.TB  
applied manufacturing expense 己分配製造費用   v K|E>nL  
apportioned charge 攤派費用   _=_Px@ <Q  
appreciation 漲價   Rdvk ml@@  
article of association 公司章程   -JMdE_h  
assessment 課稅   _}lZ,L(w  
assets 資產   :ubV};  
attorney fee 律師費   S?1AFI9{   
audit 審計   t<#mP@Mz=N  
auditor 審計員   C7lH]`W|/  
average 平均數   <"{qk2LS1  
average cost 平均成本   adCU61t  
bad debt 壞賬   `q
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balance 餘額   @L<*9sLWh  
balance sheet 資產負債表   IHam4$~-  
bank account 銀行賬戶   t3
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bank balance 銀行結存   ZZ2vvtlyG  
bank charge 銀行手續費   R;s?$;I  
bank deposit 銀行存款   }Lc-7[/  
bank discount 銀行貼現   Y-kt.X/Z-  
bank draft 銀行匯票   RQ vft  
bank loan 銀行借款   =XA;[PVx:#  
bank overdraft 銀行透支   _"?.!  
bankers acceptance 銀行承兌   HW3 }uP\c  
bankruptcy 破產   c`J.Tm[_u  
bearer 持票人   = s>T;|  
beneficiary 受益人   cii_U=   
bequest 遺產   O@u?h9?cf>  
bill 票據   W5EDVPur  
bill of exchange 匯票   kpJ@M%46  
bill of lading 提單   f[<m<I  
bills discounted 貼現票據   KK&rb~  
bills payable 應付票據   aZ2!i  
bills receivable 應收票據   C7rNV0.Fq  
board of directors 董事會   5b*M*e&=C  
bonds 債券   ]RPs|R?  
bonus 紅利   3 LAI l913  
book value 賬面價值   xbdN0MAU  
bookkeeper 簿記員   WKC.$[T=  
bookkeeping 簿記   oe%}?u  
branch office general ledger 支店往來賬戶   Ov5"  
broker 經紀人   'FqQzx"r  
brought down 接前   LxYrl-  
brought forward 接上頁   M2 ,YsHt  
budget 預算   o)Iff)m$  
by-product 副產品   *@Lp`thq  
by-product sales 副產品銷售   'qZW,],5  
capital 股本   wT;0w3.Z  
capital income 資本收益   n!YKz"$  
capital outlay 資本支出   j/R[<47  
capital stock 股本   FG6h,7+  
capital stock certificate 股票   x.7]/)  
carried down 移後   _wTOmz%|R  
carried forward 移下頁   }Ga\wV  
cash 現金   a][f  
cash account 現金賬戶   ,5i`-OI  
cash in bank 存銀行現金   f$+,HB  
cash on delivery 交貨收款   #
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cash on hand 庫存現金    3L<wQ(  
cash payment 現金支付   1;C+$  
cash purchase 現購   / : L?~  
cash sale 現沽   YM1'L\^  
cashier 出?#123;員   =y [M\m  
cashiers check 本票   J3e96t~u  
certificate of deposit 存款單折   1Yq?X:   
certificate of indebtedness 借據   A#Iyb){Y  
certified check 保付支票   uD}2<$PP  
certified public accountant 會計師   cv?06x{  
charges 費用   \#f<!R4  
charge for remittances 匯水手續費   ZIf  
charter 營業執照   D ~st
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chartered accountant 會計師   @JtM5qB  
chattles 動產   G
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check 支票   rX4j*u2u  
che stub 支票存根   KV}FZ3jY  
closed account 己結清賬戶   y+X2Pl  
closing 結算   (pY 7J  
closing entries 結賬紀錄   % 5m/  
closing stock 期末存貨   ~k!j+>yT  
closing the book 結賬   419x+3>}  
columnar journal 多欄日記賬   I%r{]-Obr-  
combination 聯合   +b.g$CRr  
commission 佣金   NL!u<6y  
commodity 商品   q@Zn|NR  
common stock 普通股   I/a/)No  
company 公司   -7*ET3NSI/  
compensation 賠償  
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compound interest 複利   W{5#@_pL  
consignee 承銷人   19HM])Zw\  
consignment 寄銷   2[Z,J%:0  
consignor 寄銷人   kddZZA3`  
consolidated balance sheet 合併資產負債表   Z)! qW?  
consolidated profit and loss account 合併損益表   Hc>m;[M)l  
consolidation 合併   uEktQ_u[  
construction cost 營建成本   Jbjmv:db  
construction revenue 營建收入   E8pB;\Z(  
contract 合同   MXw hxk#E  
control account 統制賬戶   hM;lp1l  
copyright 版權   |_] Q$q[[%  
corporation 公司   X#*JWQO=  
cost 成本   jE}3 3"  
cost accounting 成本會計   n&"B0ycF  
cost of labour 勞工成本   23c 8  
cost of production 生產成本   SSPHhAeH8  
cost of manufacture 製造成本   J&M o%"[)  
cost of sales 銷貨成本   )\eI ;8  
cost price 成本價格   |2RC#]/-Y  
credit 貸方   U&Wt%U{  
credit note 收款通知單   AfX}y+Ah  
creditor 債權人   X;i~<Tq  
crossed check 橫線支票   )+[ gd/<C.  
current account 往來活期賬戶    1Md  
current asset 流動資產   UJM1VAJ0  
current liability 流動負債   [Jogt#Fj ]  
current profit and loss 本期損益   n@C[@?D  
debit 借方   v*r7Zz6l  
debt 債務   =T(6#"  
debtor 債務人   *VFf.aPwYi  
deed 契據   znxnL, -  
deferred assets 遞延資產   vr6MU<  
deferred liabilities 遞延負債   q=%RDG+  
delivery 交貨   4x  
delivery expense 送貨費   8z RP(+&W  
delivery order 出貨單   >Db;yC&  
demand draft 即期匯票   ;\]b T;#  
demand note 即期票據   Bwa'`+bC  
demurrage charge 延期費   0\[Chja  
deposit 存款   ^G4Py<s  
deposit slip 存款單   |G?htZF  
depreciation 折舊   tnPv70m  
direct cost 直接成本   d/[; `ZD+  
direct labour 直接人工   *h'=3w:G  
director 董事   E^vJ@O  
discount 折扣   CDP U\ZG  
discount on purchase 進貨折扣   ^>i63Yc  
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