[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。   T
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acceptance 承兌   3H,x4L5j  
account 賬戶   wa[L[mw  
accountant 會計員   TdPd8ig8{  
accounting 會計   n.@HT"  
accounting system 會計制度   k7U.]#5V  
accounts payable 應付賬款  
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accounts receivable 應收賬款   $UzSPhv[  
accumulated profits 累積利益   5{HF'1XgZ*  
adjusting entry ?#123;整記錄   2G8w&dtu  
adjustment ?#123;整   { dF@Vg_n  
administration expense 管理費用   qxI$F  
advances 預付   AGFA;X  
advertising expense 廣告費   `"=Hk@E  
agency 代理   7{<v$g$  
agent 代理人   e(s0mbJE  
agreement 契約   $z_yx `5  
allotments 分配數  
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allowance 津貼   ! t!4CY  
amalgamation 合併   K9@.l~n  
amortization 攤銷   d}O\:\}y  
amortized cost 應攤成本   b|
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annuities 年金   qU#A,%kcV  
applied cost 已分配成本   J'2 Y rn  
applied expense 已分配費用   OkC.e')Vx  
applied manufacturing expense 己分配製造費用   r:sa|+  
apportioned charge 攤派費用   9JdJn>  
appreciation 漲價   %1 )c{7  
article of association 公司章程   k'8q/]  
assessment 課稅   5$ik|e^:y  
assets 資產   1KUjb@"  
attorney fee 律師費   L]MWdD  
audit 審計   gs1yWnSv5  
auditor 審計員   WHx#;  
average 平均數   N5K(yY_T  
average cost 平均成本   z6w'XA1_+t  
bad debt 壞賬   N7s0Ua'-v  
balance 餘額   %fg6',2  
balance sheet 資產負債表   #H7 SLQr\  
bank account 銀行賬戶   \~8W0q.4M  
bank balance 銀行結存   F%V|Aa  
bank charge 銀行手續費   s={>{,E  
bank deposit 銀行存款   
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bank discount 銀行貼現   1{M?_~g4  
bank draft 銀行匯票   lZAGoR;0Ra  
bank loan 銀行借款   5=V"tQ&d9U  
bank overdraft 銀行透支   Tbm ~@k(C  
bankers acceptance 銀行承兌   [CEV&B  
bankruptcy 破產   K1X-<5]{  
bearer 持票人   ';G/,wB?`  
beneficiary 受益人   t<te{yt%  
bequest 遺產   d3znb@7  
bill 票據   3P
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bill of exchange 匯票   oOprzxf"+Z  
bill of lading 提單   BP
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bills discounted 貼現票據   s=)W  
bills payable 應付票據   o<A-ETx<  
bills receivable 應收票據   _ uOi:Ti  
board of directors 董事會   (87wWhH  
bonds 債券   mW]dhY 3X  
bonus 紅利   ]0'cdC  
book value 賬面價值   :uAL(3pQ  
bookkeeper 簿記員   O`CZwXD  
bookkeeping 簿記   4Yvz-aSyO  
branch office general ledger 支店往來賬戶   AO`@&e]o  
broker 經紀人   @Nb/
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brought down 接前   hRXnig{;3  
brought forward 接上頁   g
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budget 預算   3F"vK  
by-product 副產品   }eSy]r[J  
by-product sales 副產品銷售   ,JI]Eij^  
capital 股本   \ C:Gx4K  
capital income 資本收益   *Z"cXg^ti  
capital outlay 資本支出   \X\< +KU  
capital stock 股本   :g$"Xc8Zn  
capital stock certificate 股票   0fstEExw  
carried down 移後   r3x;lICx-  
carried forward 移下頁   "tl{HM5u  
cash 現金   |?jgjn&RQ  
cash account 現金賬戶   ,W+=N"`a'  
cash in bank 存銀行現金   J8\l'}?&  
cash on delivery 交貨收款   *-*V>ntvT$  
cash on hand 庫存現金   ?J6Ek*E#  
cash payment 現金支付   +8ib928E  
cash purchase 現購   _t,aPowX  
cash sale 現沽   kj2qX9Ms  
cashier 出?#123;員   L[44D6Vg  
cashiers check 本票   ~I N g9|  
certificate of deposit 存款單折   j8Mt"B  
certificate of indebtedness 借據   R/1e/t  
certified check 保付支票   ,(oolx"Xa  
certified public accountant 會計師   PO5,lcBD<  
charges 費用   Uy= yA  
charge for remittances 匯水手續費   a 7v^o`  
charter 營業執照   i5(qJ/u  
chartered accountant 會計師   I b{#dhV  
chattles 動產   3_G0eIE"u  
check 支票   i9 CQ~  
che stub 支票存根   ;fV"5H)U\  
closed account 己結清賬戶   w)J-e gc  
closing 結算   'r=2f6G>cP  
closing entries 結賬紀錄   >lmqPuf  
closing stock 期末存貨   Vc(kw7  
closing the book 結賬   U}HSL5v  
columnar journal 多欄日記賬   7`~0j6FY  
combination 聯合   :BR_
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commission 佣金   Vxrj(knck,  
commodity 商品   q/w5Dx|:  
common stock 普通股   ,y"vf^BE.  
company 公司   #5y+gdN  
compensation 賠償   ;R&W#Q7>3  
compound interest 複利   <gX({FA  
consignee 承銷人   3R$R?^G  
consignment 寄銷   VO1  
consignor 寄銷人   N (\n$bpTt  
consolidated balance sheet 合併資產負債表   VQf^yq  
consolidated profit and loss account 合併損益表   C:&Sk\   
consolidation 合併   Ax|'uvVAPT  
construction cost 營建成本   Q2oo\  
construction revenue 營建收入   _3u3b/%J?  
contract 合同   dVq9'{[3  
control account 統制賬戶   | J'k9W"  
copyright 版權   ,c&t#mu*0  
corporation 公司   x_8sV?F  
cost 成本   [A,!3BN  
cost accounting 成本會計   nQ'NS  
cost of labour 勞工成本   <% mD#S
 
cost of production 生產成本   {8":cn j  
cost of manufacture 製造成本   8d1qRCIz  
cost of sales 銷貨成本   VWd`06'BN'  
cost price 成本價格   /xSJljexz  
credit 貸方   %q r,Ssa/  
credit note 收款通知單   8T+o.w==  
creditor 債權人   j+fF$6po#t  
crossed check 橫線支票   r 25VcY
  
current account 往來活期賬戶   2T%sHp~qt  
current asset 流動資產   H!FaI(YZl  
current liability 流動負債   Tw%1m  
current profit and loss 本期損益   o=7e8l  
debit 借方   nIlx?(=pu  
debt 債務   [Ous|a[)o  
debtor 債務人   Y]~-S
 
deed 契據   5s%e9x|kP  
deferred assets 遞延資產   TUGD!b{  
deferred liabilities 遞延負債   Xsn M}  
delivery 交貨   (VkO[5j  
delivery expense 送貨費   |ggtb\W  
delivery order 出貨單   _H}hK kG+  
demand draft 即期匯票   V]]!0ugvk(  
demand note 即期票據   v}5YUM0H`  
demurrage charge 延期費   i,;a( Sy4  
deposit 存款   *\+oe+3  
deposit slip 存款單   V"gKk$j7  
depreciation 折舊   $M,Q"QL  
direct cost 直接成本   E!WlQr:b$  
direct labour 直接人工   1H%p|'FKA  
director 董事   kwww5p ["  
discount 折扣   npytb*[|c  
discount on purchase 進貨折扣   X16O9qsh  
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