[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。   6y Muj<L  
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acceptance 承兌   } OnU32P  
account 賬戶   iNl<<0a  
accountant 會計員   4<}@hk Y  
accounting 會計   t>%b[ (a  
accounting system 會計制度   H!}L(gjEG  
accounts payable 應付賬款   MIkp4A  
accounts receivable 應收賬款   }m?Ut|  
accumulated profits 累積利益   iJ*Wsp  
adjusting entry ?#123;整記錄   <4;, y*"n  
adjustment ?#123;整   KK
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administration expense 管理費用   }y
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advances 預付   r9bAbE bI  
advertising expense 廣告費   sl$y&C-  
agency 代理   Jpp-3i.F#  
agent 代理人   zi O(`"v  
agreement 契約   C^'r>0  
allotments 分配數   r8*xp\/  
allowance 津貼   .WN&]yr,  
amalgamation 合併   $
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amortization 攤銷   x4g6Qze  
amortized cost 應攤成本   6ZI7V!k  
annuities 年金   YZOwr72VL  
applied cost 已分配成本   =Oh$pZRymu  
applied expense 已分配費用   a9^})By&  
applied manufacturing expense 己分配製造費用    Brs}  
apportioned charge 攤派費用   n{<@-6   
appreciation 漲價   Cpd>xXZz&S  
article of association 公司章程   ^fd*KM  
assessment 課稅   yVn%Bz' [  
assets 資產   /{8Y,pZbu  
attorney fee 律師費   ./7-[d  
audit 審計   H@zv-{}T8  
auditor 審計員   mM/#(Ghl  
average 平均數   3K~^H1l  
average cost 平均成本   1#"wfiW  
bad debt 壞賬   fM] nP4K`  
balance 餘額   (dNF)(wn  
balance sheet 資產負債表   ~MB)}!S:  
bank account 銀行賬戶   G] tT=X[  
bank balance 銀行結存   \ j)c?1*$  
bank charge 銀行手續費   T$r/XAs  
bank deposit 銀行存款   xZ2 1iQeN  
bank discount 銀行貼現   d!&LpODI]*  
bank draft 銀行匯票   
W"#<r  
bank loan 銀行借款   O3slYd&V  
bank overdraft 銀行透支   O(0a l#Fvj  
bankers acceptance 銀行承兌   9%ct   
bankruptcy 破產   "3Dnp
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bearer 持票人   og+Vr
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beneficiary 受益人   KdHkX+-R  
bequest 遺產   hTby:$aCg  
bill 票據   :u=y7[I  
bill of exchange 匯票   .':17 $c`H  
bill of lading 提單   =w_T{V  
bills discounted 貼現票據   (qc<'$o  
bills payable 應付票據   PPpaH!(D  
bills receivable 應收票據   ~/SLGyu  
board of directors 董事會   G
5 )"%G.  
bonds 債券   -Tuk.>i)  
bonus 紅利   5$Kv%U  
book value 賬面價值   Gk58VODo  
bookkeeper 簿記員   \KpJIHkBRy  
bookkeeping 簿記   4TU\SP8sM  
branch office general ledger 支店往來賬戶   ;Cx`RF w  
broker 經紀人   R"t2=3K  
brought down 接前   8?EKF+.u|  
brought forward 接上頁   u5U^}<}y}  
budget 預算   ,T 3M  
by-product 副產品   X&49
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by-product sales 副產品銷售   v) K|{x  
capital 股本   eK3d_bF+  
capital income 資本收益   Zmk
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capital outlay 資本支出   DBvozTsF~  
capital stock 股本   $'*{&/
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capital stock certificate 股票   Z>1yLt@ls  
carried down 移後   <7ag=IgDy  
carried forward 移下頁   Gh{9nM_\"  
cash 現金   K;\fJ2ag  
cash account 現金賬戶   4uE/!dT  
cash in bank 存銀行現金   Uul5h 8F  
cash on delivery 交貨收款   9dp4&&Z+F  
cash on hand 庫存現金   yG#x*\9  
cash payment 現金支付   ), VF]  
cash purchase 現購   "x_G6JE4tv  
cash sale 現沽   r:U<cLT[9  
cashier 出?#123;員   ] TZ/=Id  
cashiers check 本票   Je'%E
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certificate of deposit 存款單折   g6SZ4WV  
certificate of indebtedness 借據   a*_" nI&lr  
certified check 保付支票   [* ug:PG  
certified public accountant 會計師   \4OU+$m  
charges 費用   eVbT<9k  
charge for remittances 匯水手續費   RSjcOQ8&.w  
charter 營業執照   2'ws@U}lR  
chartered accountant 會計師   v&66F`
  
chattles 動產   jR3
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check 支票   <\ ".6=E#W  
che stub 支票存根   ?%Pi #%P  
closed account 己結清賬戶   hx~rq`{  
closing 結算   >v/%R~BuX  
closing entries 結賬紀錄   %wJ>V-\e  
closing stock 期末存貨   \:Hh'-77q  
closing the book 結賬   j3 @Q  
columnar journal 多欄日記賬   `Z2-<:]6&a  
combination 聯合    `,c~M  
commission 佣金   H,!yG5yF  
commodity 商品   V)oKsO
 
common stock 普通股   lb}:!Y  
company 公司   ZtI@$ An  
compensation 賠償   $D*Yhv!/  
compound interest 複利   0SZ:C(]  
consignee 承銷人   }?U #@ h  
consignment 寄銷   ?IiFFfs  
consignor 寄銷人   _#<7s`i  
consolidated balance sheet 合併資產負債表   &c= 3BEh  
consolidated profit and loss account 合併損益表   W=K+kB  
consolidation 合併   4)snt3k  
construction cost 營建成本   HIlTt  
construction revenue 營建收入   /XuOv(j  
contract 合同   jyRz53  
control account 統制賬戶   O
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copyright 版權   ]#FQde4]5  
corporation 公司   3HndE~_C&  
cost 成本   Sjmq\A88dc  
cost accounting 成本會計   xUB{{8B:L  
cost of labour 勞工成本   GRgpy  
cost of production 生產成本   R8j\CiV17  
cost of manufacture 製造成本   r)dXcus  
cost of sales 銷貨成本   q
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cost price 成本價格   '^:q|h  
credit 貸方   3+vMi[YO  
credit note 收款通知單   )EsFy6K:  
creditor 債權人   ^%33&<mB}  
crossed check 橫線支票   mGUG  
current account 往來活期賬戶   %cq8%RT  
current asset 流動資產   1(a+|  
current liability 流動負債   *nY$YwHB  
current profit and loss 本期損益   Mbxrj~u e  
debit 借方   !$,e)89  
debt 債務   QLH6N mk  
debtor 債務人   s#(<zBZ9p#  
deed 契據   F:G Vysy  
deferred assets 遞延資產   )dRBI)P  
deferred liabilities 遞延負債   chU,));F  
delivery 交貨   K=J">^uW  
delivery expense 送貨費   \. `{nq  
delivery order 出貨單   )KN]"<jB  
demand draft 即期匯票   | Fk9ME  
demand note 即期票據   !4+@b s  
demurrage charge 延期費   ue!wo-|#G  
deposit 存款   CN#2-[T  
deposit slip 存款單   J/A UOInh  
depreciation 折舊   kO8oH8Vt
 
direct cost 直接成本   jbu+>  
direct labour 直接人工   0F[+rh"x  
director 董事   n'<F'1SWv  
discount 折扣   {mB &xz:b  
discount on purchase 進貨折扣   &jF[f4:7  
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