[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。   s}A)sBsaP3  
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acceptance 承兌   j.4oYxK!s/  
account 賬戶   B?c9cS5Mj  
accountant 會計員   th8f  
accounting 會計   ^z3-$98=A  
accounting system 會計制度   Kg&{
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accounts payable 應付賬款   HbF.doXK  
accounts receivable 應收賬款   _)Uw-vhQiT  
accumulated profits 累積利益   &9\z!r6mc  
adjusting entry ?#123;整記錄   M*| y&XBe  
adjustment ?#123;整   )NZ6!3[@  
administration expense 管理費用   CtVY;eG  
advances 預付   (A?{6  
advertising expense 廣告費   f&t]O$  
agency 代理   O!='U!X@ P  
agent 代理人   WMBntB   
agreement 契約   \/4ipU.  
allotments 分配數   Fa^5.p  
allowance 津貼   wJh|$Vn  
amalgamation 合併   HTI1eLZ2  
amortization 攤銷   8%JxXtWW`  
amortized cost 應攤成本   R3F>"(P@tS  
annuities 年金   [.B)W);  
applied cost 已分配成本   Rk^Fasg"  
applied expense 已分配費用   8^=g$;g  
applied manufacturing expense 己分配製造費用   R|H9AM ~E  
apportioned charge 攤派費用   EDvK9J  
appreciation 漲價   tA$,4B?  
article of association 公司章程   i^sK+v  
assessment 課稅   ed*Cx~rT  
assets 資產   ` 1DJwe2  
attorney fee 律師費   ?*E Y~'I  
audit 審計   I#@iA!  
auditor 審計員   'P}"ZHW  
average 平均數   y|q4d( P.  
average cost 平均成本   <Hhl=6op  
bad debt 壞賬   W5(t+$L.  
balance 餘額   (?xGlV`n  
balance sheet 資產負債表  
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bank account 銀行賬戶   0IBVR,q  
bank balance 銀行結存   Pca~V>Hd  
bank charge 銀行手續費   'Z'X`_  
bank deposit 銀行存款   dra'1E  
bank discount 銀行貼現   sl|s#+Z  
bank draft 銀行匯票   2.}<VivT  
bank loan 銀行借款   sF]v$kq  
bank overdraft 銀行透支   _)2.#L  
bankers acceptance 銀行承兌   (p
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bankruptcy 破產   m\7-/e2a  
bearer 持票人   KM4w{  
beneficiary 受益人   Vj4 if@Z  
bequest 遺產   (}O)pqZ>  
bill 票據   Km]N scq1  
bill of exchange 匯票   -'JTVfm.  
bill of lading 提單   tu77Sb  
bills discounted 貼現票據   93x.b]]"  
bills payable 應付票據   !$AVlMnJ  
bills receivable 應收票據   "$+naY{w  
board of directors 董事會   MjE.pb  
bonds 債券   COFs?L.`  
bonus 紅利   p*!@z|F>U  
book value 賬面價值   %9[GP7?  
bookkeeper 簿記員   0{v?  
bookkeeping 簿記   FR0
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branch office general ledger 支店往來賬戶   y4
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broker 經紀人   ,Ng3!2&$e  
brought down 接前   a\vf{2  
brought forward 接上頁   J><O 51  
budget 預算   0ang~_  
by-product 副產品   cZ|D!1%  
by-product sales 副產品銷售   J=*y>Zt-b  
capital 股本   )]J I Q"rR  
capital income 資本收益   dpZ7eJ  
capital outlay 資本支出   Sn.I ]:l  
capital stock 股本   #"ayq,GC<  
capital stock certificate 股票   2F!K }aw  
carried down 移後   7;;W{W%  
carried forward 移下頁   @<CJbFgJp  
cash 現金   Cd'P  
cash account 現金賬戶   p$f#W  
cash in bank 存銀行現金   i0-!!  
cash on delivery 交貨收款   |{PQ0DS  
cash on hand 庫存現金   tt[P{mMQ  
cash payment 現金支付   90sMS]a  
cash purchase 現購   $2]1 3j  
cash sale 現沽   T_Z@uZom.  
cashier 出?#123;員   <tf4j3lwH  
cashiers check 本票    eno*JK  
certificate of deposit 存款單折   Lj*FKP\{  
certificate of indebtedness 借據   a[";K,  
certified check 保付支票   dtA- 4Ndm  
certified public accountant 會計師   tyP-J4J  
charges 費用   6xdu}l=%  
charge for remittances 匯水手續費   ^eM=h
 
charter 營業執照   dadOjl)S)
 
chartered accountant 會計師   |r}%AN6+  
chattles 動產   H xb{bF  
check 支票   *Q!b%DIa$  
che stub 支票存根   (n" )  
closed account 己結清賬戶   t vk^L3=<  
closing 結算   8S]Mf*~S'  
closing entries 結賬紀錄   Da-F(^E  
closing stock 期末存貨   Pdf_{8r  
closing the book 結賬   n/$BdFH  
columnar journal 多欄日記賬   Lom%eoH)  
combination 聯合   4Xz6JJ1U[H  
commission 佣金   WcH^bAY6  
commodity 商品   qu[w_1%S  
common stock 普通股   {!N4|  
company 公司   EyBdL  
compensation 賠償   R%#c~NOO  
compound interest 複利   iM8hGQ`  
consignee 承銷人   ,9?'Q;20  
consignment 寄銷   ATnD~iACY  
consignor 寄銷人   .kC}. Q_  
consolidated balance sheet 合併資產負債表   ~;+i[Z&e  
consolidated profit and loss account 合併損益表   `W]a @\EYA  
consolidation 合併   |o!<@
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construction cost 營建成本   S<Q1 &],  
construction revenue 營建收入   I.KYWs  
contract 合同   '/sc `(`:0  
control account 統制賬戶   n:*+pL;
  
copyright 版權   cYbO)?mC_  
corporation 公司   GC4$9q}C4Z  
cost 成本   ]m4LY.SQ  
cost accounting 成本會計   //J:p,AF  
cost of labour 勞工成本   #jZ:Ex  
cost of production 生產成本   }rO4b>J  
cost of manufacture 製造成本   UD9h5PgT  
cost of sales 銷貨成本   6,@M0CX  
cost price 成本價格   @%#(Hse  
credit 貸方   !?l 23(d  
credit note 收款通知單   1c}'o*K_%  
creditor 債權人   3M@>kIT8  
crossed check 橫線支票   SN]/~>/  
current account 往來活期賬戶   _I8-0DnOM  
current asset 流動資產   (XW#,=rYk  
current liability 流動負債   R +\y".  
current profit and loss 本期損益   ADR`j;2  
debit 借方   W2<X 5'  
debt 債務   (vI7qD_  
debtor 債務人   2f:'~ P56  
deed 契據   r p@=
  
deferred assets 遞延資產   3/[=  
deferred liabilities 遞延負債    >#q|Pjv]  
delivery 交貨   {xH \!!"T  
delivery expense 送貨費   +\W"n_PPy  
delivery order 出貨單   26Yg?:kP  
demand draft 即期匯票   #t/Q4X +  
demand note 即期票據   TuF:m"4  
demurrage charge 延期費   ,88Y1|:X  
deposit 存款   4;*V^\',9  
deposit slip 存款單   SHGO;  
depreciation 折舊   VKs\b-1  
direct cost 直接成本   CD[7h  
direct labour 直接人工   ^#=L?e  
director 董事   FdSaOod8  
discount 折扣   sW]n~
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discount on purchase 進貨折扣   v4v+;[a%  
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