[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。   YW0UIO  
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acceptance 承兌   k6.}.  
account 賬戶   ;aWH`^{i  
accountant 會計員   De\&r~bTW9  
accounting 會計   tecCU[O  
accounting system 會計制度   *N<~"D  
accounts payable 應付賬款   oJ>]=^?k  
accounts receivable 應收賬款   9>\s81^  
accumulated profits 累積利益    : xB<Rq  
adjusting entry ?#123;整記錄   x.~Z9j  
adjustment ?#123;整   (q"Nt_y  
administration expense 管理費用   ^6oz3+  
advances 預付   K`768%q  
advertising expense 廣告費   Z6A*9m  
agency 代理   8"Hy'JA$O  
agent 代理人   > QDmSy*&  
agreement 契約   E"nIC,VZ  
allotments 分配數   z45ImItH  
allowance 津貼   CsJw;]dYI  
amalgamation 合併   OT&J OTk\  
amortization 攤銷   YrL:!\p.  
amortized cost 應攤成本   STL&ZO  
annuities 年金   -y)i
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applied cost 已分配成本   v:nm#P%P  
applied expense 已分配費用   5iwJdm  
applied manufacturing expense 己分配製造費用   u4, p.mZtb  
apportioned charge 攤派費用   AK} wSXF  
appreciation 漲價   d.3-@^P  
article of association 公司章程   S{7A3 x'B  
assessment 課稅   ZM`6zS!  
assets 資產   B{PI&a9~s%  
attorney fee 律師費   :na9PW`TC  
audit 審計   ]ECzb/  
auditor 審計員   [?Wt ZM^q  
average 平均數   q okgu$2  
average cost 平均成本   3Gubq4r  
bad debt 壞賬   "k o?AUt  
balance 餘額   ?k CK$P  
balance sheet 資產負債表   ba^B$$?Bo  
bank account 銀行賬戶   bx_`S#*N  
bank balance 銀行結存   3pl/kT.\  
bank charge 銀行手續費   6-c3v  
bank deposit 銀行存款   ]v{f!r=}  
bank discount 銀行貼現   NTkGLD1e.  
bank draft 銀行匯票   N.vt5WP  
bank loan 銀行借款   XXBN Nr_CK  
bank overdraft 銀行透支   Y!N*J  
bankers acceptance 銀行承兌   ^2rNty,nH  
bankruptcy 破產   }1VxMx@  
bearer 持票人   8*-8"It<"  
beneficiary 受益人   $vl q]6V8  
bequest 遺產   WwG78b-OA  
bill 票據   xDD3Y{K  
bill of exchange 匯票   hy3j8?66  
bill of lading 提單   9~2}h Xm;  
bills discounted 貼現票據   X
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bills payable 應付票據   D~E1hr&Vd>  
bills receivable 應收票據   GVP"~I~/:  
board of directors 董事會   z-$bce9*  
bonds 債券   u.u bw(vv  
bonus 紅利   ?-1r$z  
book value 賬面價值   Ab ,n^  
bookkeeper 簿記員   e33j&:O  
bookkeeping 簿記   y!)  
branch office general ledger 支店往來賬戶   YNyaz
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broker 經紀人   Cgq/#2BM  
brought down 接前   3z';Zwz &X  
brought forward 接上頁   |\;oFuCv##  
budget 預算   Ir'(G
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by-product 副產品   ^m8T$^z>  
by-product sales 副產品銷售   WDQtj$e+  
capital 股本   5N<f\W,  
capital income 資本收益    AV{3f`  
capital outlay 資本支出   dfl| 6R  
capital stock 股本   HI)MBrj;r  
capital stock certificate 股票   t[*;v  
carried down 移後   & D0suK#  
carried forward 移下頁   ,WSK '  
cash 現金   XJ,P8nx  
cash account 現金賬戶   Z^5j.d{e$  
cash in bank 存銀行現金   hqrI%%  
cash on delivery 交貨收款   A[)od  
cash on hand 庫存現金   {C3AxK0  
cash payment 現金支付   VtIPw&KHW  
cash purchase 現購   hiO:VA  
cash sale 現沽   acr@erk  
cashier 出?#123;員   HEdOo~/~  
cashiers check 本票   E`s9SE  
certificate of deposit 存款單折   FYq]-k{\  
certificate of indebtedness 借據   >fHg1d2-  
certified check 保付支票   tVVnQX  
certified public accountant 會計師   O92a*)  
charges 費用   ;Yo9e~  
charge for remittances 匯水手續費   yZkHBG4  
charter 營業執照   9QE|
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chartered accountant 會計師   :&:IZkO  
chattles 動產   =Lx*TbsFYt  
check 支票   LoZ8;VU  
che stub 支票存根   :a$ZYyD  
closed account 己結清賬戶   b[p<kMTir  
closing 結算   D>"U0*h
 
closing entries 結賬紀錄   bL*;6TzRK  
closing stock 期末存貨   uX_A4ht*  
closing the book 結賬   tk3%0XZH  
columnar journal 多欄日記賬   bU'{U0lM  
combination 聯合   w}n:_e  
commission 佣金   $jMU|{  
commodity 商品   f5D.wSY  
common stock 普通股   3?|gBi
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company 公司   .C=&`;Vs  
compensation 賠償   t95hI DtD  
compound interest 複利   Jg#L8>p1  
consignee 承銷人   8qwc]f$.w  
consignment 寄銷   {6MLbL{
 
consignor 寄銷人   Ij;=  
consolidated balance sheet 合併資產負債表   E-h`l DoJ  
consolidated profit and loss account 合併損益表   sX53(|?*  
consolidation 合併   fq-$u;~h  
construction cost 營建成本   K0B J  
construction revenue 營建收入   1o)Vzv  
contract 合同   BOqq=WY  
control account 統制賬戶   CORX .PQ  
copyright 版權   'TclH80  
corporation 公司   "o#N6Qu71  
cost 成本   *]G&pmMs  
cost accounting 成本會計   N!6{c
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cost of labour 勞工成本   xh[4d  
cost of production 生產成本   \ZrLh,6f.  
cost of manufacture 製造成本   EN@LB2  
cost of sales 銷貨成本   .N~qpynY  
cost price 成本價格   i[FcY2  
credit 貸方   pGw|T~e%  
credit note 收款通知單   YLk; ^?  
creditor 債權人   }D.?O,ue  
crossed check 橫線支票   Gjuc"JR7  
current account 往來活期賬戶   g3{)AX[Uy  
current asset 流動資產   J{72%S  
current liability 流動負債   cn ,zUG!-h  
current profit and loss 本期損益   WH :+HNl1d  
debit 借方   u#=Yv|9  
debt 債務   V M[9!:  
debtor 債務人   J)(H-xvV  
deed 契據   }]sI?&xB  
deferred assets 遞延資產   ?!(/;RU1  
deferred liabilities 遞延負債   X?$Eb  
delivery 交貨   % o<&O(Y  
delivery expense 送貨費   2a*1q#MpAt  
delivery order 出貨單   BX
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demand draft 即期匯票   :j$K.3n  
demand note 即期票據   FVLXq0<Cj  
demurrage charge 延期費   YlOYgr^  
deposit 存款   yAEOn/.
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deposit slip 存款單   wbI(o4rXE  
depreciation 折舊   (omdmT%D  
direct cost 直接成本   6, ag\  
direct labour 直接人工   tjkY[  
director 董事   en7i})v\".  
discount 折扣   rBs7,h  
discount on purchase 進貨折扣   [a;lYsOsJ  
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