[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。   SZOcFmC?  
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acceptance 承兌  
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account 賬戶   O<3i6  
accountant 會計員   '4PAH2&n  
accounting 會計   'q
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accounting system 會計制度   5xZ*U  
accounts payable 應付賬款   MC.,n$O}6  
accounts receivable 應收賬款   # 1MEmt  
accumulated profits 累積利益   ]Gw?DD|Gn  
adjusting entry ?#123;整記錄   njk.$]M|nf  
adjustment ?#123;整   M@a?j<7P,m  
administration expense 管理費用   {VC4rA  
advances 預付   UOn L^Z}  
advertising expense 廣告費   B;M{v5s~]  
agency 代理   ALw5M'6q0\  
agent 代理人   [\o+I:,}wi  
agreement 契約   2 }QD>  
allotments 分配數   ZeD""vJRY  
allowance 津貼  
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amalgamation 合併   AL.zF\?  
amortization 攤銷   K \ww,S  
amortized cost 應攤成本   CroI,=a&,  
annuities 年金   (wmMHo|  
applied cost 已分配成本   Z, Kbt  
applied expense 已分配費用   I*e85wef  
applied manufacturing expense 己分配製造費用   )!1; =  
apportioned charge 攤派費用   iSTr;>A  
appreciation 漲價   bl|k6{A  
article of association 公司章程   dhe?7r]u  
assessment 課稅   {mPaloA  
assets 資產   [/#c9RA  
attorney fee 律師費   |irqv< r  
audit 審計   8?S32Gdu  
auditor 審計員   /^~3Ib8Fw+  
average 平均數   ~Mv@Bl  
average cost 平均成本   ||y5XXs  
bad debt 壞賬   .BsZ.!MPL(  
balance 餘額   7<Fp3N 3  
balance sheet 資產負債表   (~/VP3.S  
bank account 銀行賬戶   n{F$ ,a  
bank balance 銀行結存   %H:uE*WZ  
bank charge 銀行手續費   `BKo`@  
bank deposit 銀行存款   +zxj-diM  
bank discount 銀行貼現   q!#e2Dx  
bank draft 銀行匯票   kBY54pl  
bank loan 銀行借款   [>"bL$tlo*  
bank overdraft 銀行透支   -If-c'"G  
bankers acceptance 銀行承兌   @ViJJ\  
bankruptcy 破產   &sL(|>N  
bearer 持票人   37)Dx  
beneficiary 受益人   #n^P[Zw  
bequest 遺產   03*` T  
bill 票據   hR3lo;'  
bill of exchange 匯票   3 $;6pY  
bill of lading 提單   @sly-2{e1  
bills discounted 貼現票據   RQI ?\?o  
bills payable 應付票據   ]=p@1  
bills receivable 應收票據   [B9'/:  
board of directors 董事會   !RLg[ _'  
bonds 債券   <8MKjf  
bonus 紅利   8P r H"pI  
book value 賬面價值   |w2H5f{fR  
bookkeeper 簿記員   uhL+bj+W  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   O=}4?Xv  
broker 經紀人   <}b`2/wP  
brought down 接前   qG7^XO Ws-  
brought forward 接上頁   $x5P 5^Y  
budget 預算   @cPb*  
by-product 副產品   9I8{2]  
by-product sales 副產品銷售   bs!N~, 6h  
capital 股本   U'S}7g
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capital income 資本收益   WO W4c&  
capital outlay 資本支出   FR9<$   
capital stock 股本   F)/}Q[o8  
capital stock certificate 股票   gK/mm\K@  
carried down 移後   Zrp`91&I  
carried forward 移下頁   `_sc_Y|C!  
cash 現金   I_@\O!<y}  
cash account 現金賬戶   fk)ts,p?  
cash in bank 存銀行現金   @sJ[<V  
cash on delivery 交貨收款   brJ_q0@  
cash on hand 庫存現金   UKp- *YukT  
cash payment 現金支付   eRQ}`DjTk  
cash purchase 現購   ?)x>GB(9ZN  
cash sale 現沽   6>v`6  
cashier 出?#123;員   kM5N#|!  
cashiers check 本票   9^h\vR|]S  
certificate of deposit 存款單折   1g6AzUXg  
certificate of indebtedness 借據   Pk[:+. f(  
certified check 保付支票   c%v[p8 %  
certified public accountant 會計師   24"Trg\WK[  
charges 費用   ~U`oew  
charge for remittances 匯水手續費   `O (ec  
charter 營業執照   2<wuzP|  
chartered accountant 會計師   n'=-bj`  
chattles 動產   1"3|6&=  
check 支票   qd"1KzQWO  
che stub 支票存根   MB :knj  
closed account 己結清賬戶   R%o:' -~  
closing 結算   |cStN[97%  
closing entries 結賬紀錄   cc7*O  
closing stock 期末存貨   q}e"E cr  
closing the book 結賬   #+HLb  
columnar journal 多欄日記賬   x RYL{+  
combination 聯合   xaSvjc\  
commission 佣金   {]<l|qK  
commodity 商品   IRNL(9H  
common stock 普通股   pDb5t>  
company 公司   gO%#'Eb2  
compensation 賠償   :S}!i?n  
compound interest 複利   &Yi)|TU3'R  
consignee 承銷人   %
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consignment 寄銷   Htn=h~
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consignor 寄銷人   duB {1  
consolidated balance sheet 合併資產負債表   ^]w!ow41  
consolidated profit and loss account 合併損益表   zF6R\w  
consolidation 合併   l CHaRR7  
construction cost 營建成本   /PG+ s6  
construction revenue 營建收入   \#.,@g  
contract 合同   <l]P <N8^  
control account 統制賬戶   T:q_1W?h]  
copyright 版權   [2#5;')  
corporation 公司   ! !Z#'Wq  
cost 成本   0UZ>y/ C)=  
cost accounting 成本會計   Kk1591 '  
cost of labour 勞工成本   k\$))<3  
cost of production 生產成本   w 2!G"o
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cost of manufacture 製造成本   u-PAi5&n  
cost of sales 銷貨成本   e5KsKzu a  
cost price 成本價格   t!RR5!  
credit 貸方   `<!Nk^2ap  
credit note 收款通知單   r(xh5{^x  
creditor 債權人   
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crossed check 橫線支票   6nh!g  
current account 往來活期賬戶   XlUM~(7+v  
current asset 流動資產   nmZz`P
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current liability 流動負債   qp_lMz  
current profit and loss 本期損益   >(mp$#+w  
debit 借方   &v|Uy}h&%1  
debt 債務   L;zwqdI  
debtor 債務人   i2KN^"v?N  
deed 契據   WV&T   
deferred assets 遞延資產   I Y%M5
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deferred liabilities 遞延負債   Qb< i,`SN  
delivery 交貨   KBJw7rra  
delivery expense 送貨費   > p#`%S  
delivery order 出貨單   f =@'F
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demand draft 即期匯票   52?zBl`|  
demand note 即期票據   k#Qav1_  
demurrage charge 延期費   >QO^h<.>  
deposit 存款   \J[m4tw^  
deposit slip 存款單   H'k$<S  
depreciation 折舊   Oxs O  
direct cost 直接成本   hw! l{yv  
direct labour 直接人工   ap=m5h27  
director 董事   yO*~)ALb+  
discount 折扣   it]im  
discount on purchase 進貨折扣   EdFCaW}""  
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