[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。   &A=c[pc  
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acceptance 承兌   vpC?JXz=H  
account 賬戶   y8Rq2jI;(e  
accountant 會計員   c& K`t  
accounting 會計   L#%)@  
accounting system 會計制度   ^9><qKb
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accounts payable 應付賬款   @<&u;8y-Cn  
accounts receivable 應收賬款   '2UQN7@d  
accumulated profits 累積利益   v57<b&p26  
adjusting entry ?#123;整記錄   Xc4zUEO9  
adjustment ?#123;整   (/E@.z[1  
administration expense 管理費用   RRQIlI<  
advances 預付   >WLHw!I!6  
advertising expense 廣告費   y.-Kqa~  
agency 代理   T=RabKVYP  
agent 代理人   qC5IV}9`  
agreement 契約   x[u6_6=q9  
allotments 分配數   Zy.3yQM9i  
allowance 津貼    TF80WMt  
amalgamation 合併   %m|1LI(  
amortization 攤銷   .Hk.'>YR  
amortized cost 應攤成本   5tk7H2K^<  
annuities 年金   <8YvsJ  
applied cost 已分配成本   skU }BUK6  
applied expense 已分配費用   aMVq%{U  
applied manufacturing expense 己分配製造費用   R}IuMMx  
apportioned charge 攤派費用   +~=j3U  
appreciation 漲價   *
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article of association 公司章程   D;*cy<_K8  
assessment 課稅   rU(-R@["  
assets 資產   5m;BL+>YE  
attorney fee 律師費   3w"_Onwk  
audit 審計   7-C])9  
auditor 審計員   IkG;j+=  
average 平均數   oKH+Q6S:  
average cost 平均成本   H}q$6WE  
bad debt 壞賬   gdg``U;)p  
balance 餘額    Pa?{}A  
balance sheet 資產負債表   -%Rbd0gVH\  
bank account 銀行賬戶   3_.%NgES|  
bank balance 銀行結存   >&k`NXS|V  
bank charge 銀行手續費   P]OUzI,  
bank deposit 銀行存款   <_]W1V:0  
bank discount 銀行貼現   WQ9Q:F2  
bank draft 銀行匯票   $~VIx% h  
bank loan 銀行借款   a7=lZZ ?  
bank overdraft 銀行透支   ;lSsy  
bankers acceptance 銀行承兌    )eqF21\  
bankruptcy 破產   z@ `u$D$n  
bearer 持票人   Mvp|S.  
beneficiary 受益人   AX Q.E$1g  
bequest 遺產   \Lg4Cx  
bill 票據   EEo I|  
bill of exchange 匯票   {wgq>cb  
bill of lading 提單   ?YUL~P  
bills discounted 貼現票據   Ix<!0! vk  
bills payable 應付票據   mx}4iO:Xp  
bills receivable 應收票據   ggm'9|  
board of directors 董事會   >3~)2)Q  
bonds 債券   
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bonus 紅利   |.$7.8g  
book value 賬面價值   u} +?'B)  
bookkeeper 簿記員   x34GRe!!  
bookkeeping 簿記   WBA7G  
branch office general ledger 支店往來賬戶   T LF'7ufq  
broker 經紀人   B(5>H2  
brought down 接前   `M. I.Z
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brought forward 接上頁   dV16'  
budget 預算   &FJr?hY%  
by-product 副產品   GV28&!4sS  
by-product sales 副產品銷售   HgBu:x?&  
capital 股本   |[>yJXxEL@  
capital income 資本收益   -t>"s'kv  
capital outlay 資本支出   'KT(;Vof  
capital stock 股本   <G`1(,g  
capital stock certificate 股票   TCIbPsE  
carried down 移後   n3qRt  
carried forward 移下頁   TJ_6:;4,|_  
cash 現金   ao[yHcAs  
cash account 現金賬戶   ^]~!:Ej0  
cash in bank 存銀行現金   5tzO=gO[  
cash on delivery 交貨收款   >3&V"^r(|  
cash on hand 庫存現金   [1C lZ~f  
cash payment 現金支付   B@VAXmCaoV  
cash purchase 現購   7s!rer>  
cash sale 現沽   & 9 c^9<F  
cashier 出?#123;員   =dQ/^C_hj  
cashiers check 本票   A wk1d  
certificate of deposit 存款單折   $|TLt{ K  
certificate of indebtedness 借據   |.&GmP  
certified check 保付支票   (0.JoeA`y  
certified public accountant 會計師   s.n:;8RibP  
charges 費用   )0"T?Ivp]  
charge for remittances 匯水手續費   Kp1 F"!  
charter 營業執照   *K@O3n   
chartered accountant 會計師   <RY!Mc  
chattles 動產   DUH_LnHw)  
check 支票   T!HAE#xC  
che stub 支票存根   01uj-!D$@  
closed account 己結清賬戶   64`l?F  
closing 結算   W}} ZP];  
closing entries 結賬紀錄   &^uaoB0  
closing stock 期末存貨   YI> xxWA  
closing the book 結賬   VB T66kV  
columnar journal 多欄日記賬   ,dw\y/d
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combination 聯合   8G|?R#&  
commission 佣金   {?EmO+![}  
commodity 商品   CdPQhv)m  
common stock 普通股    >;%QW  
company 公司   aGsO~ODc  
compensation 賠償   -yg;,nCg  
compound interest 複利   ~Fl\ c-  
consignee 承銷人   [KbLEMrPba  
consignment 寄銷   O, :|  
consignor 寄銷人   {4f%UnSz(  
consolidated balance sheet 合併資產負債表   ggYi7Wzsd  
consolidated profit and loss account 合併損益表   w}t}Sh  
consolidation 合併   R!W
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construction cost 營建成本   GK6CnSV8d  
construction revenue 營建收入   <w8H[y"c  
contract 合同   
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control account 統制賬戶   \F\7*=xk  
copyright 版權   ' &K' 0qG  
corporation 公司   ,!g/1m  
cost 成本   A
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cost accounting 成本會計   R~hIoaiN  
cost of labour 勞工成本   CRrEs 18;#  
cost of production 生產成本   ;E5XH"L\  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   Zy:q)'D=  
cost price 成本價格   nGc'xQy0  
credit 貸方   j]5e$e{  
credit note 收款通知單   7Q~W}`Qv'  
creditor 債權人   ^8-,S[az  
crossed check 橫線支票   es.Y  
current account 往來活期賬戶   <mTo54g  
current asset 流動資產   I3T;
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current liability 流動負債   7v0VZ(UR  
current profit and loss 本期損益   ]W~M?1}  
debit 借方   ZC<EPUV(  
debt 債務   x;~ @T9.  
debtor 債務人   xcQ^y}JN  
deed 契據   :J2^Y4l2  
deferred assets 遞延資產   v@s"*E/PF7  
deferred liabilities 遞延負債   pmi[M)D  
delivery 交貨   ~HT :BO$  
delivery expense 送貨費   FB
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delivery order 出貨單   f.oY:3h:  
demand draft 即期匯票   !O'p{dj][  
demand note 即期票據   Xqew~R^MP  
demurrage charge 延期費   vMn$lT@  
deposit 存款    :fy,%su  
deposit slip 存款單   6I
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depreciation 折舊   \Ov~ t  
direct cost 直接成本   /6n"$qon6  
direct labour 直接人工   bmKvvq  
director 董事   r8czDc),b  
discount 折扣   YWV)C?5x&  
discount on purchase 進貨折扣   qxZf!NX5  
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