[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。   :tX,`G  
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acceptance 承兌   o<!tNOH  
account 賬戶   |.LE`  
accountant 會計員   K"VRHIhfg  
accounting 會計   J;Veza  
accounting system 會計制度   ]SNcL [U  
accounts payable 應付賬款   <[tU.nh  
accounts receivable 應收賬款   -qJO6OM  
accumulated profits 累積利益   vSGvv43G  
adjusting entry ?#123;整記錄   }M~[8f ]  
adjustment ?#123;整   D@yu2}F{IY  
administration expense 管理費用   lM[FT=M  
advances 預付   ;%PI  
advertising expense 廣告費   "sUmke-#  
agency 代理    +D|E8sz8  
agent 代理人   pSS8 %r%S'  
agreement 契約   io*iA<@Gx  
allotments 分配數   >e QFY^d5  
allowance 津貼   "ac$S9@~  
amalgamation 合併    @+!u{  
amortization 攤銷   VZr AZV^c  
amortized cost 應攤成本   "i;"  
annuities 年金   8o!LgT5  
applied cost 已分配成本   =X=m_\=~@  
applied expense 已分配費用   2Z*^)ZQB  
applied manufacturing expense 己分配製造費用   `r*bG=  
apportioned charge 攤派費用   "[\),7&03  
appreciation 漲價   6_O3/   
article of association 公司章程   yn.f?[G2  
assessment 課稅   7oZtbBs]M  
assets 資產  
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attorney fee 律師費   G*rlU  
audit 審計   7kh(WtUz  
auditor 審計員   YCo qe,5  
average 平均數   gtRs||  
average cost 平均成本   i3o;G"IcD  
bad debt 壞賬   vXeI)vFK  
balance 餘額   nBGcf(BE.$  
balance sheet 資產負債表   f}VIkx]X"  
bank account 銀行賬戶   zAO|{m<A2  
bank balance 銀行結存   { [[/*1r|  
bank charge 銀行手續費   Ae>:i7.V  
bank deposit 銀行存款   ?T
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bank discount 銀行貼現   qBqh>Wo  
bank draft 銀行匯票   (zIIC"~5  
bank loan 銀行借款   %q_b\K  
bank overdraft 銀行透支   3Jw}MFFV  
bankers acceptance 銀行承兌   c_FnJ_++f  
bankruptcy 破產   CL<m+dW%*  
bearer 持票人   _BBs{47{E  
beneficiary 受益人   </9@RO  
bequest 遺產   cUc:^wvLS  
bill 票據   
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bill of exchange 匯票   l]z=0  
bill of lading 提單   ^/7L(  
bills discounted 貼現票據   8 J;\Z  
bills payable 應付票據   6 G]hsgro  
bills receivable 應收票據   Vv3:x1S  
board of directors 董事會   g0A,VX:2  
bonds 債券   m$B)_WW  
bonus 紅利   Fm
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book value 賬面價值   s)j3+@:#  
bookkeeper 簿記員   <
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bookkeeping 簿記   L3y`*&e>  
branch office general ledger 支店往來賬戶   yf2$HF  
broker 經紀人   ($[)Tcq*~  
brought down 接前   y\c-I!6>26  
brought forward 接上頁   F]
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budget 預算   
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by-product 副產品   P%Tffsl  
by-product sales 副產品銷售   _X]S`e1F  
capital 股本   \#q|.d$u  
capital income 資本收益  
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capital outlay 資本支出   [?nM)4d  
capital stock 股本   DI7g-h8`  
capital stock certificate 股票   1$1P9x@H  
carried down 移後   = `oGH  
carried forward 移下頁   n0tVAH'>  
cash 現金   nv_9Llh=z  
cash account 現金賬戶   v `7`'  
cash in bank 存銀行現金   *{s 3.=P.  
cash on delivery 交貨收款   fE,Io3  
cash on hand 庫存現金  
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cash payment 現金支付   ##|]el%Y  
cash purchase 現購   |7%#
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cash sale 現沽   !TeI Jm/l  
cashier 出?#123;員   NAh^2X
 
cashiers check 本票   d0D*S?#8,C  
certificate of deposit 存款單折   M*7:-Tb]C  
certificate of indebtedness 借據   eD?f|b
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certified check 保付支票   ~dlp
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certified public accountant 會計師   1 JB ~G7  
charges 費用   QBL|n+  
charge for remittances 匯水手續費   zt/N)5\ V  
charter 營業執照   {`=k$1
  
chartered accountant 會計師   J3,m{%EtNM  
chattles 動產   y]b&3&  
check 支票   )l[bu6bM  
che stub 支票存根   =uD^#AX  
closed account 己結清賬戶   #7|73&u(  
closing 結算   > ,;<Bz|X  
closing entries 結賬紀錄   J ` KyS  
closing stock 期末存貨   'O[0oi&  
closing the book 結賬   u @
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columnar journal 多欄日記賬   D2MWrX  
combination 聯合   }-H)jN^  
commission 佣金   L{Kl!  
commodity 商品   B`wrr8"Rz  
common stock 普通股   j6DI$tV~  
company 公司   +S ],){  
compensation 賠償   ,#Mt
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compound interest 複利   OS sYmF  
consignee 承銷人   K410.o/=-  
consignment 寄銷   eH^~r{{R  
consignor 寄銷人   p d(W(-`8!  
consolidated balance sheet 合併資產負債表   { {@*  
consolidated profit and loss account 合併損益表   (fcJp)D  
consolidation 合併   (qdvvu#E  
construction cost 營建成本   E8"$
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construction revenue 營建收入   5`p>BJ+n  
contract 合同   l' 2C/#8F  
control account 統制賬戶   e]-%P(}Z  
copyright 版權   12 HE=  
corporation 公司   2VaKt4+`  
cost 成本   &AP`k  
cost accounting 成本會計   ciGJtD&P  
cost of labour 勞工成本   %3@-.
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cost of production 生產成本   )>I-j$%=2  
cost of manufacture 製造成本   )SyU  
cost of sales 銷貨成本   ,yH\nqEz  
cost price 成本價格   M$U
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credit 貸方   p,7, tx  
credit note 收款通知單   }va>jfy  
creditor 債權人   +l<l3uBNS  
crossed check 橫線支票   ]_43U` [#  
current account 往來活期賬戶   {fa3"k_ke  
current asset 流動資產   S pk8u4  
current liability 流動負債   a6!|#rt  
current profit and loss 本期損益   aM YtWj  
debit 借方   DIF-%X5  
debt 債務   ()e|BFL.  
debtor 債務人   cG,zO-H  
deed 契據   ZY=
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deferred assets 遞延資產   FwUgMR*xq  
deferred liabilities 遞延負債   I`;SA~5  
delivery 交貨   +F+M[ef<ws  
delivery expense 送貨費   -{A*`.[v  
delivery order 出貨單   P7\?WN$p  
demand draft 即期匯票   t^~Qv  
demand note 即期票據   a!B"WNb+
 
demurrage charge 延期費   tn}MKo  
deposit 存款   ' r/xBj[Z  
deposit slip 存款單   4d\V=_);r  
depreciation 折舊   pv]" 2'aQ  
direct cost 直接成本   sW@_' Lw  
direct labour 直接人工   lRR A2Kql  
director 董事   GQ2/3kt  
discount 折扣   '9!J' [W  
discount on purchase 進貨折扣    T{)_vQ  
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