[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。   d
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acceptance 承兌   @cNBY7=  
account 賬戶   AA&398F  
accountant 會計員   b(wzn`Z%Et  
accounting 會計   VP^Yph 8R  
accounting system 會計制度   $c4Q6w  
accounts payable 應付賬款   N\XZ=t^h(  
accounts receivable 應收賬款   ,|SO'dG  
accumulated profits 累積利益   No8~~  
adjusting entry ?#123;整記錄   kb< Nuw  
adjustment ?#123;整   QF:">G  
administration expense 管理費用   5HP6o  
advances 預付   @@$=MSN  
advertising expense 廣告費   4?YhqJ  
agency 代理   BEM_y:#  
agent 代理人   p-n_ ">7  
agreement 契約   !%b.k6%>w  
allotments 分配數   Qd"{2>  
allowance 津貼   5 OR L  
amalgamation 合併   LQ4 GQqS*  
amortization 攤銷   l/[0N@r~  
amortized cost 應攤成本   "-JJ6Bk  
annuities 年金   F. X{(8  
applied cost 已分配成本   cQ Dn_Sjhi  
applied expense 已分配費用   +k]9n*^uz  
applied manufacturing expense 己分配製造費用   (9q61zA  
apportioned charge 攤派費用   T)Z2=5V  
appreciation 漲價   D&_Ir>"\  
article of association 公司章程   \eD#s  
assessment 課稅   t{t*.{w  
assets 資產   8mTjf Br  
attorney fee 律師費   0] e=  
audit 審計   y05(/NH>  
auditor 審計員   =KJ
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average 平均數   T'.U?G  
average cost 平均成本   -E~pCN(E  
bad debt 壞賬   [B3qZ"  
balance 餘額   D*3\4=6x  
balance sheet 資產負債表   C!xqp   
bank account 銀行賬戶   lC&U9=
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bank balance 銀行結存   ,[enGw  
bank charge 銀行手續費   j3|Ek  
bank deposit 銀行存款   [ 9)9>-  
bank discount 銀行貼現   X8l[B{|
 
bank draft 銀行匯票   Dg~r%F
 
bank loan 銀行借款   }R5>ja0  
bank overdraft 銀行透支   bnBnE[y<'  
bankers acceptance 銀行承兌   +r[u4?  
bankruptcy 破產   }.O,P'k  
bearer 持票人   TS+itU62  
beneficiary 受益人   2\&uO  
bequest 遺產   Lf_`8Ux  
bill 票據   /CX_@%m}e=  
bill of exchange 匯票   u '-4hU  
bill of lading 提單   HNN,1MN  
bills discounted 貼現票據   Sz4YPl  
bills payable 應付票據   I]N?}]uZ  
bills receivable 應收票據   `.Z Mw A  
board of directors 董事會   to~Ap=E  
bonds 債券   <a%9d<@m  
bonus 紅利   em`z=JGG  
book value 賬面價值   v^2q\A-?  
bookkeeper 簿記員   [p i!+k  
bookkeeping 簿記   "PH}\Dl=  
branch office general ledger 支店往來賬戶   $p@V1"x  
broker 經紀人   dcUaZfON  
brought down 接前   ]pi"M3f_  
brought forward 接上頁   <A?- *
 
budget 預算   .s
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by-product 副產品   |fX @o0H  
by-product sales 副產品銷售   ^g/   
capital 股本   {xb8H  
capital income 資本收益   qP? V{N  
capital outlay 資本支出   )P   
capital stock 股本   Htd-E^/
 
capital stock certificate 股票   `l+{jrRb<  
carried down 移後   guJS;VC6U  
carried forward 移下頁   4DaLt&1  
cash 現金   ';"W0  
cash account 現金賬戶   =\mAvVe  
cash in bank 存銀行現金   . 7WNd/WG  
cash on delivery 交貨收款   AwrW!)n}  
cash on hand 庫存現金   Wj0=cIb  
cash payment 現金支付   Zd$a}~4~  
cash purchase 現購   ( <~  
cash sale 現沽   bHx09F]  
cashier 出?#123;員   1&
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cashiers check 本票   ia#
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certificate of deposit 存款單折   TC7&I qT  
certificate of indebtedness 借據   LLE\;,bv  
certified check 保付支票   ;!H<W[  
certified public accountant 會計師   GZY8%.1{"a  
charges 費用   I =G3  
charge for remittances 匯水手續費   @'UbTB!  
charter 營業執照   \@IEqm6  
chartered accountant 會計師   f;os\8JdM  
chattles 動產   L9(mY `d>"  
check 支票   BPgY_f  
che stub 支票存根   Wp7lDx  
closed account 己結清賬戶   -!d'!; ]  
closing 結算   $7k"?M_  
closing entries 結賬紀錄   K?]><z{  
closing stock 期末存貨   c8uFLM j  
closing the book 結賬   @E Srj[  
columnar journal 多欄日記賬   3$<u3Zi6  
combination 聯合   7X+SK&PX  
commission 佣金   uY6]rt_#a  
commodity 商品   OH.lAF4E(  
common stock 普通股   ]O}TK^%  
company 公司   B49: R>  
compensation 賠償   0j{Rsy  
compound interest 複利   JATW'HWC|I  
consignee 承銷人   FA5|`  
consignment 寄銷   5" ~F#vt  
consignor 寄銷人   6}z-X*  
consolidated balance sheet 合併資產負債表   c5 ^CWk K  
consolidated profit and loss account 合併損益表   AvP$>Alc  
consolidation 合併   tVI6GXH  
construction cost 營建成本   g|STegg  
construction revenue 營建收入   e3o?=;  
contract 合同   d_7v1)j  
control account 統制賬戶   h7r*5E  
copyright 版權   2Dc2uU@`r  
corporation 公司   Z;v5L/;  
cost 成本   k
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cost accounting 成本會計   /)+V(Jlu  
cost of labour 勞工成本   ,J*C'#sW  
cost of production 生產成本   a:v5(@8  
cost of manufacture 製造成本   "O}u2B b  
cost of sales 銷貨成本   K*!qt(D&  
cost price 成本價格   QsemN7B"<  
credit 貸方   nrEG4X9  
credit note 收款通知單   4Tdp;n
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creditor 債權人   *\$m1g7b  
crossed check 橫線支票   }srmG|@:  
current account 往來活期賬戶   Y5fz_ [("  
current asset 流動資產   e 48N[p  
current liability 流動負債   \rpXG9  
current profit and loss 本期損益   J@}PBHK+  
debit 借方   <u_vL WS  
debt 債務   .ZtW y) U  
debtor 債務人   ;:PxWm|_  
deed 契據   Q 8H+=L:  
deferred assets 遞延資產   ''Y'ZsQ;  
deferred liabilities 遞延負債   \{EYkk0]  
delivery 交貨   XN&cM,   
delivery expense 送貨費   ]N;\AXZ7  
delivery order 出貨單   w/f?KN
  
demand draft 即期匯票   %,UTFuM`  
demand note 即期票據   -UoTBvObAm  
demurrage charge 延期費   .du2;`[$r  
deposit 存款   jO0"`|(]s  
deposit slip 存款單   L$z(&%Nx  
depreciation 折舊   l`<1Y|  
direct cost 直接成本   |)65y  
direct labour 直接人工   r"|UgCc  
director 董事   (O$il  
discount 折扣   ";U#aK1p  
discount on purchase 進貨折扣   ]iYO}JuX  
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