[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。   uA:|#mO  
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acceptance 承兌   by&#g  
account 賬戶   8OZc:/  
accountant 會計員   '>Y "s|  
accounting 會計   4W~pAruwr  
accounting system 會計制度   d)(61  
accounts payable 應付賬款   v?)J
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accounts receivable 應收賬款   R\MM2_I  
accumulated profits 累積利益   d$kGYMT"  
adjusting entry ?#123;整記錄   {Os$Uui37\  
adjustment ?#123;整   ;58l_ue  
administration expense 管理費用   v-X1if1%  
advances 預付   |~W!Y\l-  
advertising expense 廣告費   "Sc_E}q|e  
agency 代理   rFSLTbTf  
agent 代理人   R|ViLty  
agreement 契約   >.SU=HG;  
allotments 分配數   MVH^["AeR  
allowance 津貼   gc7S_D~;  
amalgamation 合併   "kz``6C  
amortization 攤銷   \Zqgr/.w/  
amortized cost 應攤成本   \QstcsEt  
annuities 年金   g` 6Xrf  
applied cost 已分配成本   2md1GWyP  
applied expense 已分配費用   sE-E\+  
applied manufacturing expense 己分配製造費用   AIF?+i%H}  
apportioned charge 攤派費用   'd^U!l  
appreciation 漲價   7<oLe3fbM  
article of association 公司章程   vN-#Ej. u  
assessment 課稅   {$HW_\w  
assets 資產   Gb<)U[Hfd  
attorney fee 律師費   7Nw7a;h  
audit 審計   +%=Ao6/#  
auditor 審計員   }?^5\otu  
average 平均數   j\("d4n%C  
average cost 平均成本   _LFZ 0  
bad debt 壞賬   eRD?O  
balance 餘額   k;R*mg*K  
balance sheet 資產負債表   g9H~\w  
bank account 銀行賬戶   OA_:_%a(  
bank balance 銀行結存   ]ZelB,7q  
bank charge 銀行手續費   /,f*IdB  
bank deposit 銀行存款   kV(}45i]s  
bank discount 銀行貼現   ~#&bDot  
bank draft 銀行匯票   tEf_
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bank loan 銀行借款   -
wy$ ?Ha  
bank overdraft 銀行透支   9Y- Sqk+  
bankers acceptance 銀行承兌   ZTW
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bankruptcy 破產   l!<Nw8+U  
bearer 持票人   5*{U!${a  
beneficiary 受益人   5u MP31  
bequest 遺產   ;+g p#&i`  
bill 票據   F"#bCnS  
bill of exchange 匯票   -]~&Pi|  
bill of lading 提單   `$j
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bills discounted 貼現票據   j08}5Eo  
bills payable 應付票據   j#"?Oe{_1  
bills receivable 應收票據   j` 9pZAF  
board of directors 董事會   Xa.Qt.C  
bonds 債券   AKC';J  
bonus 紅利   FRQ0tIp  
book value 賬面價值   W^ict,t  
bookkeeper 簿記員   PGsXB"k<8  
bookkeeping 簿記   FylL7n  
branch office general ledger 支店往來賬戶   K3$83%E  
broker 經紀人   Qa~o'  
brought down 接前   ~z$vF  
brought forward 接上頁   XL>cTM  
budget 預算   "GEJ9_a[  
by-product 副產品   IExo#\0'6  
by-product sales 副產品銷售   ^rMkCA@;TZ  
capital 股本    `@b+'L  
capital income 資本收益   mVg-z~44T  
capital outlay 資本支出   lOt3^`  
capital stock 股本   ~C6 d
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capital stock certificate 股票   `/#f8R1g  
carried down 移後   G4vXPx%a8  
carried forward 移下頁   5e~\o}
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cash 現金   \Y_2Z/  
cash account 現金賬戶   \?{nP6=  
cash in bank 存銀行現金   oJ\UF S  
cash on delivery 交貨收款   ;t{Ew+s  
cash on hand 庫存現金   .8S6;xnkC  
cash payment 現金支付   qvy
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cash purchase 現購   !Low%rP  
cash sale 現沽   ME7jF9d  
cashier 出?#123;員   -@X?~4Idz  
cashiers check 本票   &u( eu'Q3  
certificate of deposit 存款單折   9}Ud'#E  
certificate of indebtedness 借據   uIvy1h9m  
certified check 保付支票   l&S2.sC
 
certified public accountant 會計師   l69&-Nyg  
charges 費用   i[/g& fx  
charge for remittances 匯水手續費   Lg0Vn&k  
charter 營業執照   l)m\i_r:  
chartered accountant 會計師   yQ-&+16^  
chattles 動產   Mo\LFxx>4{  
check 支票   4n @ }X-)  
che stub 支票存根   I&?(=i)N  
closed account 己結清賬戶   "Lk-R5iFd  
closing 結算   {L5!_]6  
closing entries 結賬紀錄   ?Y7'OlO  
closing stock 期末存貨   Z{s&myd  
closing the book 結賬   D1o<:jOj  
columnar journal 多欄日記賬   CB{
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combination 聯合  
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commission 佣金   ! /;@kXN
 
commodity 商品   {"$ Q'T  
common stock 普通股   :Fz;nG-G  
company 公司   rxH*h`Xx@  
compensation 賠償   d0$dQg  
compound interest 複利   SIv8EMGo  
consignee 承銷人   *{8<4CVv  
consignment 寄銷   T+ey> [  
consignor 寄銷人   ++d(}^C;  
consolidated balance sheet 合併資產負債表   "| 0g 1rd  
consolidated profit and loss account 合併損益表   2\h}6DGx2  
consolidation 合併   sVtxh
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construction cost 營建成本   -\6nT'P  
construction revenue 營建收入   X]ow5{e  
contract 合同   eIBHAdU+g/  
control account 統制賬戶   < 3C~<  
copyright 版權   @F Van  
corporation 公司   bfy `UZr  
cost 成本   c6FKpdn%  
cost accounting 成本會計   WBD e`  
cost of labour 勞工成本   dR~4*59Bg  
cost of production 生產成本   qD=o;:~Km  
cost of manufacture 製造成本   "9,z"k  
cost of sales 銷貨成本   y^7;I-  
cost price 成本價格   Jlw%t!Kx  
credit 貸方   wv0d"PKTS  
credit note 收款通知單   Q;{[U!\:  
creditor 債權人   ],CJSA!5F  
crossed check 橫線支票   &~VWh}=r  
current account 往來活期賬戶   \?uaHX`1  
current asset 流動資產   fq(r,h=|  
current liability 流動負債   CA%p^4Q  
current profit and loss 本期損益   eFDhJ  
debit 借方   RU&,z3LEb  
debt 債務   ;/+VHZP;  
debtor 債務人   7KIOI,qb6  
deed 契據   zy\p,  
deferred assets 遞延資產   i(R&Q;{E^  
deferred liabilities 遞延負債   #eSVFD5ZU  
delivery 交貨   +p6cG\Gp  
delivery expense 送貨費   EH))%LY1y  
delivery order 出貨單   4a3Xz,[(a  
demand draft 即期匯票   BzBij^h  
demand note 即期票據   \`?#V xz  
demurrage charge 延期費   @V{s'V   
deposit 存款   AZ' "M{wiI  
deposit slip 存款單   mUW|4zl i}  
depreciation 折舊   LDlj4>%pW^  
direct cost 直接成本   ~Wy&xs ZH  
direct labour 直接人工   E^uau=F  
director 董事   C@+"d3  
discount 折扣   <[{Ty+  
discount on purchase 進貨折扣   l{oAqTN  
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