[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。   4b4nFRnH  
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acceptance 承兌   }C)  
account 賬戶   rtY0?  
accountant 會計員   iJq}tIk#2'  
accounting 會計   8Uc#>Ae'_  
accounting system 會計制度   0.?|%;^ib  
accounts payable 應付賬款   8zr)oQ:  
accounts receivable 應收賬款   ;X\!*Loe  
accumulated profits 累積利益   ;VvqKyUh7`  
adjusting entry ?#123;整記錄   MJK L4 G  
adjustment ?#123;整   }lWEbQ)(!  
administration expense 管理費用   nkvzv  
advances 預付   u{I)C0  
advertising expense 廣告費   h8nJ$jg  
agency 代理   s7=]!7QGS!  
agent 代理人   )'nGuL-w!i  
agreement 契約   1(C%/g#"  
allotments 分配數   \5J/?  
allowance 津貼   C,K
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amalgamation 合併  
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amortization 攤銷   HmQuRW  
amortized cost 應攤成本   _w(SHWh2  
annuities 年金    37{mhU  
applied cost 已分配成本   7:;P>sF@  
applied expense 已分配費用   `57ffQR9  
applied manufacturing expense 己分配製造費用   514;!Q4K  
apportioned charge 攤派費用   TC ^EyjD  
appreciation 漲價   RM,r0Kv17Y  
article of association 公司章程   h4ZrD:D0\  
assessment 課稅   z )k\p'0"  
assets 資產   r lW
  
attorney fee 律師費   2TY|)ltsF  
audit 審計   BLfoU_Z  
auditor 審計員   Io| 72W}rg  
average 平均數    LR}b^QU7  
average cost 平均成本   {ImZ><xe/  
bad debt 壞賬   DN!:Rm uc  
balance 餘額   "]`!#5j^WP  
balance sheet 資產負債表   h@l5MH=|%  
bank account 銀行賬戶   WFy90*@Z  
bank balance 銀行結存   4K
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bank charge 銀行手續費   s&z+j%;+o  
bank deposit 銀行存款   Q;SMwCB0M  
bank discount 銀行貼現   r\a9<nZ{  
bank draft 銀行匯票   Pr/K5aJeg  
bank loan 銀行借款   N3i}>Q)B  
bank overdraft 銀行透支   2,'m]`;GNr  
bankers acceptance 銀行承兌   9V("K  
bankruptcy 破產   FjVC&+
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bearer 持票人   Fn$EP :>  
beneficiary 受益人   &R>x;&Gj  
bequest 遺產   K5'@$Km  
bill 票據   8D)2/$NsY}  
bill of exchange 匯票   b?qtTce  
bill of lading 提單   T+RfMEdr  
bills discounted 貼現票據   b4i=eI8  
bills payable 應付票據   ]Z2;sA  
bills receivable 應收票據   !3}vl Y1  
board of directors 董事會   EnZrnoGM  
bonds 債券   \Ua"gS2L  
bonus 紅利   C%0|o/Wi  
book value 賬面價值   r@^h,  
bookkeeper 簿記員   h@t&n@8O?  
bookkeeping 簿記   PO]z'LD  
branch office general ledger 支店往來賬戶   h)fi 9  
broker 經紀人   ;)~loa1\  
brought down 接前   #8QQZdC8`  
brought forward 接上頁   o"J}@nF  
budget 預算   &Nt4dp`qj  
by-product 副產品   +h
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by-product sales 副產品銷售   D`2Iy.|!  
capital 股本   p.n+m[  
capital income 資本收益   bwS1YGb  
capital outlay 資本支出   ^LX1&yT@  
capital stock 股本   7xz|u\?_2  
capital stock certificate 股票   s-~Tf|  
carried down 移後   &%$r3ePwc  
carried forward 移下頁   1|Us"GQ(n  
cash 現金   98x]x:mgI_  
cash account 現金賬戶   b<~\IPY  
cash in bank 存銀行現金   Ir}r98lz  
cash on delivery 交貨收款   M9[Fx=
qY  
cash on hand 庫存現金   Rku9? zf^  
cash payment 現金支付   ehPrxIyC  
cash purchase 現購   8S"vRR  
cash sale 現沽   Re0ma%~LP  
cashier 出?#123;員   49E<`f0  
cashiers check 本票   jqhd<w  
certificate of deposit 存款單折   TG~:Cmc  
certificate of indebtedness 借據   pZ}4'GnZI  
certified check 保付支票   m(L]R( t  
certified public accountant 會計師   p
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charges 費用   1D sgU6"  
charge for remittances 匯水手續費   M1^,g~e  
charter 營業執照   GNlP]9wX  
chartered accountant 會計師   J]^)vxm3  
chattles 動產   y'(l]F1]  
check 支票   3M=ym.  
che stub 支票存根   sk.<|-(o  
closed account 己結清賬戶   SxdH%agM  
closing 結算   a$y=+4L  
closing entries 結賬紀錄   mzLDZ#=b  
closing stock 期末存貨   Kz:g9  
closing the book 結賬   6hv4D`d;o  
columnar journal 多欄日記賬   hz
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combination 聯合   :UGc6  
commission 佣金   CqDKQQ  
commodity 商品   Xt %;]1n  
common stock 普通股   ],YIEOx6  
company 公司   - &Aw]+  
compensation 賠償  
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compound interest 複利   AL74q[>  
consignee 承銷人   2>Bx/QF@<  
consignment 寄銷   dh#4/Wa,  
consignor 寄銷人   uO
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consolidated balance sheet 合併資產負債表   9=p^E#d  
consolidated profit and loss account 合併損益表   %]S~PKx  
consolidation 合併   NHG+l)y:  
construction cost 營建成本   uDJi2,|n  
construction revenue 營建收入   fOs"\Y4  
contract 合同   8.3888  
control account 統制賬戶   [XK Ke  
copyright 版權   Z6F>SL  
corporation 公司   5-3`@
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cost 成本   484lB}H  
cost accounting 成本會計   o7' cC?u  
cost of labour 勞工成本   B:Ec(USe  
cost of production 生產成本   Fsv:SL+5  
cost of manufacture 製造成本   FT
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cost of sales 銷貨成本   :oh(M|;/2  
cost price 成本價格   mZDL=
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credit 貸方   ">PpC]Y1  
credit note 收款通知單   ?9hw]Q6r}  
creditor 債權人   28>PmH]7  
crossed check 橫線支票   RLBjl%Q>  
current account 往來活期賬戶   ]@)T]  
current asset 流動資產   +Bk" khH  
current liability 流動負債   O*^=  
current profit and loss 本期損益   bI/d(Q%#<  
debit 借方   ~?TG
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debt 債務   d5mhk[p7\J  
debtor 債務人  
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deed 契據   iLiEh2%P  
deferred assets 遞延資產   *vqlY[2Ax  
deferred liabilities 遞延負債   G?e"A0,  
delivery 交貨   |y=;#A  
delivery expense 送貨費   gU1E6V-Jm  
delivery order 出貨單    yG -1g0  
demand draft 即期匯票   x-O9|%aRJ  
demand note 即期票據   +Gv{Apd"  
demurrage charge 延期費   ckFnQhW  
deposit 存款   h$7rEs  
deposit slip 存款單   d1$3~X
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depreciation 折舊   7DaMuh~<  
direct cost 直接成本   e]R`B}vO  
direct labour 直接人工   CMn&1  
director 董事   [!9dA.tF  
discount 折扣   2 ]W"sT[  
discount on purchase 進貨折扣   <8Y;9N|94!  
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