[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。   Z)ObFJMG5  
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acceptance 承兌   0h5T&U]${Y  
account 賬戶   BeVQ[  
accountant 會計員   ed617J  
accounting 會計   /2YI!U@A  
accounting system 會計制度   U>{z*D  
accounts payable 應付賬款   *f,EDSN1@d  
accounts receivable 應收賬款   vm Hf$rq  
accumulated profits 累積利益   sqkPC_;A  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   oEfKL
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administration expense 管理費用   6.k2,C4dT<  
advances 預付   x&7!m  
advertising expense 廣告費   Iz  ,C!c  
agency 代理   :lcoSJ  
agent 代理人   n0cqM}P@;!  
agreement 契約   jPFA\$To  
allotments 分配數   HtXzMSGo7  
allowance 津貼   M,7v}[Tbl  
amalgamation 合併   O* 7"Q&  
amortization 攤銷   `"  
amortized cost 應攤成本   RCsd  
annuities 年金   oo/#]a  
applied cost 已分配成本   UD.$C  
applied expense 已分配費用   V a<L[8  
applied manufacturing expense 己分配製造費用   &OsJnkY<<  
apportioned charge 攤派費用   0(64}T)  
appreciation 漲價   jy6% CSWQ  
article of association 公司章程   k3u3X~u  
assessment 課稅   LB-4
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assets 資產   {6RT&w  
attorney fee 律師費   `Up3p24  
audit 審計   0*+i~g,Kl@  
auditor 審計員   B1\}'g8%f  
average 平均數   $
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average cost 平均成本   yV_aza  
bad debt 壞賬   VBy=X\w]  
balance 餘額   A5z5e# ,u  
balance sheet 資產負債表   }+,;wj~  
bank account 銀行賬戶   meE&, {  
bank balance 銀行結存   Z?dz@d%C  
bank charge 銀行手續費   xMU4Av[{  
bank deposit 銀行存款   1_f(;WOg  
bank discount 銀行貼現   %[5hTf  
bank draft 銀行匯票   |tyVC=${  
bank loan 銀行借款   7m t;qn?n  
bank overdraft 銀行透支   L%Me wU0TZ  
bankers acceptance 銀行承兌   IL&Mf9m  
bankruptcy 破產   fyh9U_M);w  
bearer 持票人   C#+ Gkzq  
beneficiary 受益人   6>X7JMRY  
bequest 遺產   K
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bill 票據   vDqmD{%4N  
bill of exchange 匯票   e'p'{]r<w  
bill of lading 提單   /0@'8f\I  
bills discounted 貼現票據   '4
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bills payable 應付票據   oBpHm
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bills receivable 應收票據   r 1nl!  
board of directors 董事會   8-+Ce;h  
bonds 債券   up#W"`"  
bonus 紅利   Ic P]EgB  
book value 賬面價值   %;~Vc{Xxt/  
bookkeeper 簿記員   }f / 1  
bookkeeping 簿記   :!n_a*.{  
branch office general ledger 支店往來賬戶   J
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broker 經紀人   ,eW K~ pa  
brought down 接前   !Qy%sY  
brought forward 接上頁   FxW~Co  
budget 預算   z;J"3kM  
by-product 副產品   `$Z:j;F  
by-product sales 副產品銷售   ">@]{e*  
capital 股本   a~>+I~^K5q  
capital income 資本收益   sc
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capital outlay 資本支出   j KGfm9|zj  
capital stock 股本   >^=upf/  
capital stock certificate 股票   ]QlgVw,  
carried down 移後   J>y}kzCz  
carried forward 移下頁   )[oeg
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cash 現金   Cjc>0)f&.  
cash account 現金賬戶   oSq?.*w<  
cash in bank 存銀行現金   V:s$V.{!  
cash on delivery 交貨收款   xf% _HMKc  
cash on hand 庫存現金   H,u{zU')  
cash payment 現金支付   K&3,J
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cash purchase 現購   H|JPqBNRh  
cash sale 現沽   ;SnpD)x@)  
cashier 出?#123;員   Tr*3:J }  
cashiers check 本票   B:J([@\'  
certificate of deposit 存款單折   {<+B>6^  
certificate of indebtedness 借據   7@oM?r7td  
certified check 保付支票   z@Pv~"  
certified public accountant 會計師   C>wOoXjt  
charges 費用   nvY%{Zf$}  
charge for remittances 匯水手續費   T+1:[bqK  
charter 營業執照   hg4d]R,  
chartered accountant 會計師   3dheT}XV?p  
chattles 動產   &6wD  
check 支票   o^+2%S`]  
che stub 支票存根   ]ie38tX$  
closed account 己結清賬戶   Pw+PBIGn4  
closing 結算   /<C}v~r  
closing entries 結賬紀錄   -Y>,\VEK  
closing stock 期末存貨   Q
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closing the book 結賬   {G.W?  
columnar journal 多欄日記賬   E.LD1Pm0  
combination 聯合   e<A6=}  
commission 佣金   [`J91=  
commodity 商品   SbLm  
common stock 普通股   7qsu0 .[d  
company 公司   ad)jw:n  
compensation 賠償   ;YN`E  
compound interest 複利   .bYZkO:oy  
consignee 承銷人   /|s~X@%K  
consignment 寄銷   O"^3,-  
consignor 寄銷人   HKp|I%b]J  
consolidated balance sheet 合併資產負債表   yxk:5L \A  
consolidated profit and loss account 合併損益表   0{Uc/  
consolidation 合併   ^#( B4l!  
construction cost 營建成本   {# `O'F>  
construction revenue 營建收入   #ME!G/  
contract 合同   w :nYsuF  
control account 統制賬戶   f4 k  
copyright 版權   ZNDn! Sj  
corporation 公司   z][hlDv\j  
cost 成本   0Wkk$0h9  
cost accounting 成本會計   @6lw_E_5  
cost of labour 勞工成本   ,ArHS  
cost of production 生產成本   *jR4OY|DXH  
cost of manufacture 製造成本   ;O`ZVB  
cost of sales 銷貨成本   VdL*"i  
cost price 成本價格   lQl!TW"aO  
credit 貸方   2x5^kN7  
credit note 收款通知單   O:E0htdWr  
creditor 債權人   yE&WGpT  
crossed check 橫線支票   ^ YOCHXg  
current account 往來活期賬戶   dvAG}<  
current asset 流動資產   \+)aYP2Hu  
current liability 流動負債   |lCS^bA3  
current profit and loss 本期損益   jFDVd;#CS  
debit 借方   <uYrYq
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debt 債務   r1axC%  
debtor 債務人   ^r
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deed 契據   -=cxUDB  
deferred assets 遞延資產   J8'1 ~$6  
deferred liabilities 遞延負債   .} O@<t  
delivery 交貨   ]z#+3DaH  
delivery expense 送貨費   x{O) n  
delivery order 出貨單   e

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demand draft 即期匯票   +0ALO%G;G"  
demand note 即期票據   **V8a-@  
demurrage charge 延期費   O=[Q>\p  
deposit 存款   l|81_BC"  
deposit slip 存款單   G{.[o6>  
depreciation 折舊   gc\/A\F<  
direct cost 直接成本   ,&~-Sq)~  
direct labour 直接人工   S,Z~-j  
director 董事   Z=9<esx  
discount 折扣   z+Guu8  
discount on purchase 進貨折扣   3D-0 N0o  
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