[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。   wxdyF&U n  
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acceptance 承兌   !MV @) (.  
account 賬戶   Fe!9y2Mg  
accountant 會計員   o35fifM`  
accounting 會計   bK*~
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accounting system 會計制度   >2lwWXA  
accounts payable 應付賬款   v"!4JZ%K  
accounts receivable 應收賬款   G%:GeW  
accumulated profits 累積利益   !20XsO  
adjusting entry ?#123;整記錄   !
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adjustment ?#123;整   OfZN|S+~W  
administration expense 管理費用   sn{tra  
advances 預付   6N
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advertising expense 廣告費   m4m<nnM  
agency 代理   N+g@8Q2s;5  
agent 代理人   [po "To  
agreement 契約   ( kw5>c7  
allotments 分配數   +B"0{>n}F  
allowance 津貼   lr3 mE  
amalgamation 合併   :]II-$/8  
amortization 攤銷   Z^ar.b
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amortized cost 應攤成本   $k%Z$NSN=  
annuities 年金  
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applied cost 已分配成本   w/m:{cHk  
applied expense 已分配費用   \#Up|u:  
applied manufacturing expense 己分配製造費用   ~ ?^/u8  
apportioned charge 攤派費用   fZ{[]dn[  
appreciation 漲價   1[PMDS_X  
article of association 公司章程   'jfRt-_-  
assessment 課稅   )^x K   
assets 資產   Im?LIgt$  
attorney fee 律師費   T@Y
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audit 審計   C+N k"l9  
auditor 審計員   qoX@@xr1  
average 平均數   ~Xv=9@,h  
average cost 平均成本   `I;F$`\  
bad debt 壞賬   HdX2
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balance 餘額   ~ 'Vxg}  
balance sheet 資產負債表   GbZ;#^S  
bank account 銀行賬戶   Q
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bank balance 銀行結存   \'v(Xp6  
bank charge 銀行手續費   AkBMwV  
bank deposit 銀行存款   Da1aI]{I  
bank discount 銀行貼現   i$^ZTb^  
bank draft 銀行匯票   .~D>5 JnEk  
bank loan 銀行借款   kOrl\_!z3  
bank overdraft 銀行透支   u{e-G&]^;  
bankers acceptance 銀行承兌   '%;\YD9  
bankruptcy 破產   ajH"Jy3A  
bearer 持票人   H9 tXSh  
beneficiary 受益人   =o7} ]k7  
bequest 遺產   MuI2?:~:*4  
bill 票據   =xN= #  
bill of exchange 匯票   n1v5Q2xw  
bill of lading 提單   L 3XB"A#  
bills discounted 貼現票據   +j/~Af p5f  
bills payable 應付票據   K_&MoyJJ9f  
bills receivable 應收票據   tkKJh !Q7  
board of directors 董事會   j`>^1Q  
bonds 債券   zJN7<sv  
bonus 紅利   }JgYCsF/f  
book value 賬面價值   [2c{
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bookkeeper 簿記員   |oFAGP1  
bookkeeping 簿記   I PCGt{B~  
branch office general ledger 支店往來賬戶   Yl^mAS[w&  
broker 經紀人   X$n(-65  
brought down 接前   dp5cDF}l  
brought forward 接上頁   ml!5:r>  
budget 預算   P 7D!6q  
by-product 副產品   ~Ci{3j :]  
by-product sales 副產品銷售   ,. EBOUW^  
capital 股本   WcUJhi^\C  
capital income 資本收益   &#{dWObh  
capital outlay 資本支出   Y3U9:VB  
capital stock 股本   {]N3f[w  
capital stock certificate 股票   |NFZ(6vNh  
carried down 移後   } p:%[  
carried forward 移下頁   5<YzalNf  
cash 現金   g_.^O$}  
cash account 現金賬戶   Kq6jw/T  
cash in bank 存銀行現金   /bRg?Q  
cash on delivery 交貨收款   Jh/ E@}'  
cash on hand 庫存現金   2umv|]n+l|  
cash payment 現金支付   YA]5~ZE\  
cash purchase 現購   iw?I  
cash sale 現沽   pox,Im  
cashier 出?#123;員   Q[4: xkU  
cashiers check 本票   S~OhtHwK  
certificate of deposit 存款單折   r7mD{0s*  
certificate of indebtedness 借據   A<MtKb  
certified check 保付支票   b{7E;KyY,  
certified public accountant 會計師   G;iEo4\?  
charges 費用   Am4lEvb  
charge for remittances 匯水手續費   Jf;?XP]z  
charter 營業執照   =6nD si bf  
chartered accountant 會計師   dFXc/VH')  
chattles 動產   v $({C  
check 支票   1 OaXo!  
che stub 支票存根   V A^l+Z,d  
closed account 己結清賬戶   'fd1Pj9~$  
closing 結算   ?}QH=&=^  
closing entries 結賬紀錄   qCQ./"8  
closing stock 期末存貨   a:STQk V  
closing the book 結賬   2][DZl  
columnar journal 多欄日記賬   30j|D3-  
combination 聯合   ,\)a_@@k  
commission 佣金   ?)4?V\$  
commodity 商品   j7QX,_Q  
common stock 普通股   #\rwLpC1u  
company 公司   ]2SI!Ai7  
compensation 賠償   o2H1N~e#c  
compound interest 複利   },$0&/>ft  
consignee 承銷人   je,}_:7  
consignment 寄銷   kma?v B  
consignor 寄銷人   q>!L6h5]t  
consolidated balance sheet 合併資產負債表   j{++6<tr  
consolidated profit and loss account 合併損益表   +~zXDBS9  
consolidation 合併   uq3{hB#  
construction cost 營建成本   xl9aV\
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construction revenue 營建收入   L:nXWz  
contract 合同   =qVP] 9  
control account 統制賬戶   <=K qcHb  
copyright 版權   Y$>-%KcKeI  
corporation 公司   qQ[b VD\*  
cost 成本   knp>m,w  
cost accounting 成本會計   (t^n'V  
cost of labour 勞工成本   Ut@RGg+f8  
cost of production 生產成本   1%[_`J;>Z  
cost of manufacture 製造成本   u
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cost of sales 銷貨成本   s54nF\3V  
cost price 成本價格   j V3)2C}  
credit 貸方   Ch rY"  
credit note 收款通知單   Tb;d.^  
creditor 債權人   k3!a$0Bs;  
crossed check 橫線支票   $
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current account 往來活期賬戶   dhPKHrS  
current asset 流動資產   ;r\(p|e  
current liability 流動負債   C]u',9,  
current profit and loss 本期損益   {^)70Vz>PE  
debit 借方   DPgm%Xq9(!  
debt 債務   ={2!c 0s  
debtor 債務人   $"JpFT  
deed 契據   !v|IS yK  
deferred assets 遞延資產   }Rvm &?~O  
deferred liabilities 遞延負債   d
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delivery 交貨   0rSIfYZa  
delivery expense 送貨費   !\ND(  
delivery order 出貨單   <Q< AwP  
demand draft 即期匯票   M+>`sj  
demand note 即期票據   &$FvWFRh#  
demurrage charge 延期費   `bI)<B  
deposit 存款   D|bBu  
deposit slip 存款單   &Nl2sey  
depreciation 折舊   Z [Xa%~5>5  
direct cost 直接成本    }alj[)  
direct labour 直接人工   +Lm4kA+aE5  
director 董事   @ T;L $x  
discount 折扣   vE, 37  
discount on purchase 進貨折扣   0X|_^"!  
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