[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。   lcl|o3yQ  
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acceptance 承兌   @1CXc"IgA  
account 賬戶   >Y>R1b%  
accountant 會計員   %,bD| NKp  
accounting 會計  
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accounting system 會計制度   d-b04Q7DQ  
accounts payable 應付賬款   @v2<T1UC  
accounts receivable 應收賬款   f$dPDbZQ  
accumulated profits 累積利益   o*Qa*<n  
adjusting entry ?#123;整記錄   %jtUbBN  
adjustment ?#123;整   m,)s8_a  
administration expense 管理費用   %>FtA)  
advances 預付   CM?:\$4  
advertising expense 廣告費   _:Qh1&h  
agency 代理   ujV{AF`JfB  
agent 代理人   
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agreement 契約   9JFN8Gf*)  
allotments 分配數   Gd!-fqNa'x  
allowance 津貼   c`<2&ke  
amalgamation 合併   %jHm9{|X  
amortization 攤銷   `#$}P;W  
amortized cost 應攤成本   dk&e EDvfd  
annuities 年金   &vrQ *jX  
applied cost 已分配成本   VKttJok1  
applied expense 已分配費用   ) lUS'I  
applied manufacturing expense 己分配製造費用   aDdxR:  
apportioned charge 攤派費用   '?C6P5fm  
appreciation 漲價   6nTM~]5.  
article of association 公司章程   e(7#>O%1  
assessment 課稅   vK!`#W`X  
assets 資產   E !!,JnU  
attorney fee 律師費   =muQ7l:(  
audit 審計   j !*,(  
auditor 審計員   E`TZ:W]r,  
average 平均數   -m@c{&r  
average cost 平均成本   yV.p=8:  
bad debt 壞賬   h~>1-T8  
balance 餘額   L3{(Bu  
balance sheet 資產負債表   :9QU\
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bank account 銀行賬戶   pX%:XpC!h  
bank balance 銀行結存   2W+~{3[#  
bank charge 銀行手續費   mI8EeMa{  
bank deposit 銀行存款   [e><^R*u  
bank discount 銀行貼現   # `=Zc7gf  
bank draft 銀行匯票   _^FC9  
bank loan 銀行借款   8~(xi<"e  
bank overdraft 銀行透支   z3aGK  
bankers acceptance 銀行承兌   Xz4q^XJ  
bankruptcy 破產   =d8Rij-  
bearer 持票人   8xB-cE  
beneficiary 受益人   B _d\eD  
bequest 遺產   =7V4{|ESfy  
bill 票據   uq3pk3 )W9  
bill of exchange 匯票   Y|R=^ =d\  
bill of lading 提單   O?OAXPK2  
bills discounted 貼現票據   5qrD~D'  
bills payable 應付票據   OQumAj  
bills receivable 應收票據   <);q,|eh2  
board of directors 董事會   btg= # u  
bonds 債券   Gj?Zbl <  
bonus 紅利   v_zt$bf{Y  
book value 賬面價值   ;7\Fx8"s[  
bookkeeper 簿記員   ZSu.0|0#  
bookkeeping 簿記   %* 0GEfl/  
branch office general ledger 支店往來賬戶   4.,EKw3  
broker 經紀人   e_b,{l#  
brought down 接前   O_;BZzT  
brought forward 接上頁   d&^b=d FDu  
budget 預算   [r`KoHwdm  
by-product 副產品   I<2`w L=  
by-product sales 副產品銷售   s*GZOz  
capital 股本   !*v% s  
capital income 資本收益   Onx6Fy]L  
capital outlay 資本支出   !l*A
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capital stock 股本   3uYLA4[-B  
capital stock certificate 股票   Yh95W  
carried down 移後   qlcd[Y*B  
carried forward 移下頁   A"S"La%"  
cash 現金    ]\yB,  
cash account 現金賬戶   HwFg;r  
cash in bank 存銀行現金   N[ =I  
cash on delivery 交貨收款   ;"&?Okz  
cash on hand 庫存現金   wKpGJ& {  
cash payment 現金支付   Tu(:?  
cash purchase 現購   k5< n:
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cash sale 現沽   k*A(7qQA`4  
cashier 出?#123;員   <~mqb=qA$  
cashiers check 本票   `p\%ha!,w  
certificate of deposit 存款單折   FJ84 'T\~  
certificate of indebtedness 借據   h.tj8O1  
certified check 保付支票   <qR$ `mLN  
certified public accountant 會計師   PSc=k0D  
charges 費用   3.YH7rN  
charge for remittances 匯水手續費   jN+`V)p  
charter 營業執照   %ZoJu  
chartered accountant 會計師   =\]gL%N-|  
chattles 動產   U
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check 支票   /6rjGc  
che stub 支票存根   Q%O9DCi  
closed account 己結清賬戶   \y7?w*K  
closing 結算   cPtDIc,  
closing entries 結賬紀錄   M zg'$]N  
closing stock 期末存貨   L@\t] ~  
closing the book 結賬   |Kd6.Mx  
columnar journal 多欄日記賬   ai?uJ}  
combination 聯合   L~ax`i1:"  
commission 佣金   Lx-%y
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commodity 商品   b!g)/%C  
common stock 普通股   <uIPv Zsx  
company 公司   HZ<#H3_ix  
compensation 賠償   m LajiZ Bf  
compound interest 複利   |!K&h(J|  
consignee 承銷人   Kj?)]Z4  
consignment 寄銷   _,^f,W
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consignor 寄銷人   {W?!tD43"  
consolidated balance sheet 合併資產負債表   X)SUFhP\  
consolidated profit and loss account 合併損益表   @16y%]Q-E#  
consolidation 合併   6No.2Oo  
construction cost 營建成本   ybJa:  
construction revenue 營建收入   ;7Qem
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contract 合同   ZS:[ZehF  
control account 統制賬戶   !& c%! *  
copyright 版權   gS(JgN  
corporation 公司   hak#Iz0[C  
cost 成本   `T[yyOL/  
cost accounting 成本會計   =O8YU)#  
cost of labour 勞工成本   IO#)r[JZ  
cost of production 生產成本   RCqL~7C+ k  
cost of manufacture 製造成本   qbnlD\  
cost of sales 銷貨成本   {;bec%pq0  
cost price 成本價格   Q\X_JZ  
credit 貸方   [ 2@Lc3<  
credit note 收款通知單   BfCib]V9C  
creditor 債權人   ?Zv5iI  
crossed check 橫線支票   @uC
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current account 往來活期賬戶   XXwIp-'  
current asset 流動資產   f~d=1
  
current liability 流動負債   b c .Vy  
current profit and loss 本期損益   !5+9~/;  
debit 借方   9^SrOW6~  
debt 債務   Ypm*or  
debtor 債務人   J'cE@(US  
deed 契據   W m8BhO  
deferred assets 遞延資產   ;2 o{6  
deferred liabilities 遞延負債   ;$a|4_U$m  
delivery 交貨   Y\!:/h]E&  
delivery expense 送貨費   z=k*D^X  
delivery order 出貨單   rGH7S!\AM  
demand draft 即期匯票   ?{Xp'D\z  
demand note 即期票據   unL1/JY z  
demurrage charge 延期費   (
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deposit 存款   J!rZskd  
deposit slip 存款單   X pXhg*}K  
depreciation 折舊   jbOzbxR?  
direct cost 直接成本   TuM
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direct labour 直接人工   XSZjuQ<[3  
director 董事   7;}TNK\+v  
discount 折扣   (I`<;  
discount on purchase 進貨折扣   t ORDtMM9+  
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