[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。   9M:wUYHT  
g AC}  
acceptance 承兌   (tP>z+  
account 賬戶   MftW^7W-  
accountant 會計員   ~!&WK,k6  
accounting 會計   BQmg$N,F  
accounting system 會計制度   QS,IM>Nr  
accounts payable 應付賬款   <g5Btwo%  
accounts receivable 應收賬款   tfvX0J  
accumulated profits 累積利益   zFqH)/  
adjusting entry ?#123;整記錄   1[C,*\X8v  
adjustment ?#123;整   K!"[,=u_  
administration expense 管理費用   FJ Kt5}`8  
advances 預付   kWc%u-_  
advertising expense 廣告費   n`? j. s  
agency 代理   Zaf].R  
agent 代理人   MQ5#6vJ  
agreement 契約   z9U<Z^4z+  
allotments 分配數   pMYEL  
allowance 津貼   RD_&m?d  
amalgamation 合併   2[LT!TT  
amortization 攤銷   "2}04b|"  
amortized cost 應攤成本   muo(bR8  
annuities 年金   t=NPo+fm  
applied cost 已分配成本   ]T}G-  
applied expense 已分配費用   W`^'hka  
applied manufacturing expense 己分配製造費用   7gfNe kr~W  
apportioned charge 攤派費用   }k.-xaj  
appreciation 漲價   )}hp[*C  
article of association 公司章程   1mgLH  
assessment 課稅   NZ/gp"D?  
assets 資產   Kjc"K36{L  
attorney fee 律師費   o*eU0   
audit 審計   )\l}i%L:  
auditor 審計員   DbP!wU lqR  
average 平均數   8n?qm96  
average cost 平均成本   Bjq1za  
bad debt 壞賬   ZOK2BCoW  
balance 餘額   9e^[5D=L  
balance sheet 資產負債表   f%` =>l
 
bank account 銀行賬戶   ) &+j#:  
bank balance 銀行結存    @D^y<7(  
bank charge 銀行手續費   ]C3{ _?=  
bank deposit 銀行存款   1T!b#x4  
bank discount 銀行貼現   #Z)e]4{!l  
bank draft 銀行匯票   $Lv,e\]  
bank loan 銀行借款   q6f+tdg=  
bank overdraft 銀行透支   jxL}tS{j  
bankers acceptance 銀行承兌   (BEGt'7  
bankruptcy 破產   TDs=VTd@Z  
bearer 持票人   n'9Wl'  
beneficiary 受益人   qxf!]jm  
bequest 遺產   .C$S DhJ~  
bill 票據   w&hgJ  
bill of exchange 匯票   E'j>[C:U  
bill of lading 提單   X#'DS&{  
bills discounted 貼現票據   ' 7+x,TszI  
bills payable 應付票據   tisSj?+  
bills receivable 應收票據   *9y)B|P^  
board of directors 董事會   q,F\8M\$  
bonds 債券   Xt^ldW  
bonus 紅利  
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book value 賬面價值   5,}
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bookkeeper 簿記員   ~m8".Z"  
bookkeeping 簿記   ^90';ACFy  
branch office general ledger 支店往來賬戶   /17Qhex  
broker 經紀人   E^rKS&P
 
brought down 接前   #3>o^cN~8k  
brought forward 接上頁   LQ`s>q  
budget 預算   8om6wALXB  
by-product 副產品   Wf/r@/q  
by-product sales 副產品銷售   _VGAh:v  
capital 股本   z0+LD  
capital income 資本收益   =e](eA;  
capital outlay 資本支出   xHq"1Vs=  
capital stock 股本   2-728  
capital stock certificate 股票   "XfCLc1 T  
carried down 移後   _v bCC7Bf8  
carried forward 移下頁   3}(6z"r  
cash 現金   XLb lVi@
 
cash account 現金賬戶   83K)j"!<X  
cash in bank 存銀行現金   4l7TrCB  
cash on delivery 交貨收款   H )hO/1m  
cash on hand 庫存現金   3 u#bx1  
cash payment 現金支付   h/5|3  
cash purchase 現購   (hNTr(z  
cash sale 現沽   ]6L;  
cashier 出?#123;員   Z^E>)!t  
cashiers check 本票    <*EMcZ  
certificate of deposit 存款單折   qmqWMLfC  
certificate of indebtedness 借據   0b6jGa  
certified check 保付支票   _;
!7:'J  
certified public accountant 會計師   {,NGxqhE  
charges 費用   pqe7a3jr  
charge for remittances 匯水手續費   pMB!I9q  
charter 營業執照   J|,Uu^7`  
chartered accountant 會計師   Su?e\7aj  
chattles 動產   g%Bh-O9\  
check 支票   Wip@MGt J  
che stub 支票存根   F]e`-;  
closed account 己結清賬戶   `NYu|:JK:  
closing 結算   5;'(^z-bL  
closing entries 結賬紀錄   T<yAfnTb`  
closing stock 期末存貨   >RJjm&M  
closing the book 結賬   b.I_  
columnar journal 多欄日記賬   K8#MQR2@  
combination 聯合   zU7co.G  
commission 佣金   ]l4\Tdz  
commodity 商品   '&hz*yk  
common stock 普通股   "| Oj!&0  
company 公司   m}A|W[p<  
compensation 賠償   cq]JD6937  
compound interest 複利   YBh|\  
consignee 承銷人   "uCO?hv0  
consignment 寄銷   J,4,#2M8  
consignor 寄銷人   4> k"$l/:  
consolidated balance sheet 合併資產負債表   }
`KK  
consolidated profit and loss account 合併損益表   j9gn7LS  
consolidation 合併   A0hKzj  
construction cost 營建成本   Ov8^6O  
construction revenue 營建收入   =LXjq~p  
contract 合同   /pY-how%!  
control account 統制賬戶   fi%)5
20  
copyright 版權   i>z_6Gax*[  
corporation 公司   "DaE(S&
 
cost 成本   (4o<U%3kGq  
cost accounting 成本會計   88Nx/:#Y*  
cost of labour 勞工成本   aVB/CoM9  
cost of production 生產成本   #[f]-c(!  
cost of manufacture 製造成本   v[;R(pt?  
cost of sales 銷貨成本   $%B
I8_  
cost price 成本價格   L0l'4RRm\  
credit 貸方   w*?SGW  
credit note 收款通知單   E7'  
creditor 債權人   "C0?s7Y  
crossed check 橫線支票   ES-V'[+jDy  
current account 往來活期賬戶   Gj_7wP$  
current asset 流動資產   5(zdM)Y7  
current liability 流動負債   CbGfVdw/c  
current profit and loss 本期損益   wE[gp+X~  
debit 借方   {W+IUvn  
debt 債務   BG|
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debtor 債務人   1aI&jdJk  
deed 契據   x~Y{ {  
deferred assets 遞延資產   Ez8k.]q
u  
deferred liabilities 遞延負債   LBxmozT  
delivery 交貨   =yF]#>Ah  
delivery expense 送貨費   oyB gF\  
delivery order 出貨單   Ff{,zfN+3  
demand draft 即期匯票   l1bkhA b  
demand note 即期票據   H )51J:4  
demurrage charge 延期費   *b'4>U  
deposit 存款   Gv[s86AP,  
deposit slip 存款單   pMHF u/|Pr  
depreciation 折舊   * N]^(+/A  
direct cost 直接成本   =cpUc]~  
direct labour 直接人工   Brtsig,4  
director 董事   qk~m\U8r  
discount 折扣   nb<e<>L  
discount on purchase 進貨折扣   rD+mI/_J`  
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