[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。   M+TF0c  
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acceptance 承兌   =1vVITwl  
account 賬戶   Kq0hT4w  
accountant 會計員   I2=Kq{  
accounting 會計   )p;gm`42oY  
accounting system 會計制度   $yb8..+  
accounts payable 應付賬款   NeyGIEP  
accounts receivable 應收賬款   Cx/duod
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accumulated profits 累積利益   DP_bB(  
adjusting entry ?#123;整記錄   Gu_Rf&:  
adjustment ?#123;整   T{lJ[M  
administration expense 管理費用   "]`QQT-{0  
advances 預付   K\ \UF  
advertising expense 廣告費   \:?H_^^d  
agency 代理   !f\6=Z?>3  
agent 代理人   MY[
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agreement 契約   5+O#5 "v_  
allotments 分配數   h(G(U_V-Od  
allowance 津貼   @*O(dw  
amalgamation 合併   J=U7m@))Y#  
amortization 攤銷   m"vV=6m|\  
amortized cost 應攤成本   Swua
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annuities 年金   _n{
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applied cost 已分配成本   !<2*B^   
applied expense 已分配費用   .9g\WH#qD|  
applied manufacturing expense 己分配製造費用   Z [5HI;  
apportioned charge 攤派費用   <`9:hPp0  
appreciation 漲價   ;SVF "Uo  
article of association 公司章程   vP'R7r2Yx  
assessment 課稅   S[" &8Fy  
assets 資產   Yazpfw 7'd  
attorney fee 律師費   4p~:(U[q  
audit 審計   ()>\D  
auditor 審計員   J:mOg95<  
average 平均數   +o/;bm*U<K  
average cost 平均成本   I$wP`gQh
 
bad debt 壞賬   aTs_5
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balance 餘額   xt"/e-h}  
balance sheet 資產負債表   XW Y0WDh:  
bank account 銀行賬戶   oci-[CI,  
bank balance 銀行結存   D\V}Eo';6  
bank charge 銀行手續費   1 )j%]zd2  
bank deposit 銀行存款   >)pwmIn<  
bank discount 銀行貼現   R4JO)<'K&  
bank draft 銀行匯票   vFCp=8h  
bank loan 銀行借款   8a)EL*LH`  
bank overdraft 銀行透支    "rjJ"u1  
bankers acceptance 銀行承兌   (lPNMS|V  
bankruptcy 破產   |ns^'q  
bearer 持票人   |$b4{
 
beneficiary 受益人   SqTm/ t  
bequest 遺產   Y!*,G]7  
bill 票據   G%k
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bill of exchange 匯票   "3j 0)  
bill of lading 提單   !P92e1   
bills discounted 貼現票據   ^LC5orO  
bills payable 應付票據   6
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bills receivable 應收票據   >v<}$v6D~  
board of directors 董事會   "iZ-AG!C  
bonds 債券   T8hQ< \g  
bonus 紅利   kb7\qH!n  
book value 賬面價值   _Wb-&6{  
bookkeeper 簿記員   dadMwe_l0  
bookkeeping 簿記   Q#g s)2  
branch office general ledger 支店往來賬戶   MB |(,{S  
broker 經紀人   329xo03-[  
brought down 接前   n`:l`n>N$  
brought forward 接上頁   uN\9cQ  
budget 預算   [7s5Vt|  
by-product 副產品   cq9Q7<&MF  
by-product sales 副產品銷售   }5]s+m  
capital 股本   x)*/3[  
capital income 資本收益   (wY%$kW4  
capital outlay 資本支出   tt[_+e\4  
capital stock 股本   wFd*6%  
capital stock certificate 股票   &'](T9kg =  
carried down 移後   *r%mqAx(  
carried forward 移下頁   <zDe;&  
cash 現金   sw@ 2 ?+  
cash account 現金賬戶   pM7BdMp   
cash in bank 存銀行現金   ~fU
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cash on delivery 交貨收款   ' R@<4Ib|  
cash on hand 庫存現金   (7wR*vO^  
cash payment 現金支付   RU>vnDaC  
cash purchase 現購   8 [."%rzN  
cash sale 現沽   IIR?@/q  
cashier 出?#123;員   BxT~1SBFq  
cashiers check 本票   ) k2NF="o  
certificate of deposit 存款單折   1aDDl-8,  
certificate of indebtedness 借據   ^#Y6 E  
certified check 保付支票   }mGD`5[`  
certified public accountant 會計師   RtW5U8  
charges 費用   zg j35  
charge for remittances 匯水手續費   -*Pt78
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charter 營業執照   Y'HF^jv]R  
chartered accountant 會計師   ^/BE=$E\  
chattles 動產   m{5$4v,[
 
check 支票   g`6wj|@ =W  
che stub 支票存根   7w$R-Y/E  
closed account 己結清賬戶   @ixX?N)V  
closing 結算   ).boe& .  
closing entries 結賬紀錄   ,6bMfz  
closing stock 期末存貨   $P@cS1sB  
closing the book 結賬   A X#!9-m3  
columnar journal 多欄日記賬   ^U?(g0<"  
combination 聯合   e ^qnUjMy  
commission 佣金   (qP$I:Q4]v  
commodity 商品   Jqj6L993e  
common stock 普通股   yy74>K  
company 公司   iQIw]*h^  
compensation 賠償   8JrGZ8Q4RM  
compound interest 複利   &}$D[ 4N  
consignee 承銷人   Iz8^?>X  
consignment 寄銷   Ny'v/+nQ  
consignor 寄銷人   <`*P/V  
consolidated balance sheet 合併資產負債表   htRZ}
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consolidated profit and loss account 合併損益表   KEN-G  
consolidation 合併   M(E_5@?3  
construction cost 營建成本   S}f<@-16P  
construction revenue 營建收入   oMe]dK  
contract 合同   A m1W<`  
control account 統制賬戶   5gEfhZQ  
copyright 版權   =4 H K  
corporation 公司   !dH&IEP~  
cost 成本   Kzu9Qm-+z^  
cost accounting 成本會計   p4EItRZS  
cost of labour 勞工成本   @]tGfr;le&  
cost of production 生產成本   $Ig,cTR.b  
cost of manufacture 製造成本   `6$b1qv,  
cost of sales 銷貨成本   N6[^62  
cost price 成本價格   +"
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credit 貸方   PZR%8 m}]u  
credit note 收款通知單   wIj2 IAD  
creditor 債權人   o)=VPUe  
crossed check 橫線支票   Z+W&C
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current account 往來活期賬戶   \>`$ x:  
current asset 流動資產   z=_{jjs  
current liability 流動負債   1n(}Q1fa  
current profit and loss 本期損益   =M#?*e  
debit 借方   TkoXzG8yE<  
debt 債務   -\$cGIL  
debtor 債務人   #/dde9y  
deed 契據   pe%)G6@G  
deferred assets 遞延資產   d)ZSzq  
deferred liabilities 遞延負債   WGluY>C;  
delivery 交貨   uW9M&"C~  
delivery expense 送貨費   y(  
delivery order 出貨單   ZC*d^n]x.  
demand draft 即期匯票   73ljW  
demand note 即期票據   AJd.K'=8  
demurrage charge 延期費   'm5(MC,  
deposit 存款   PjW+V`  
deposit slip 存款單   m Ap|?n/K  
depreciation 折舊   p-r%MnT  
direct cost 直接成本   y]_8. 0zM  
direct labour 直接人工   xBfe8lor  
director 董事   hr6e1Er  
discount 折扣   XWQ0V
  
discount on purchase 進貨折扣   cgXF|'yI&l  
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