[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。   +9b{Y^^~T  
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acceptance 承兌   |NZi2Bu  
account 賬戶   UJI2L-;Ul  
accountant 會計員   dgkS5Q$/  
accounting 會計   :S0!  
accounting system 會計制度   ^[xcfTN  
accounts payable 應付賬款   Z)`)9]*  
accounts receivable 應收賬款   pY"WW0p"C  
accumulated profits 累積利益   '6dVe
2V  
adjusting entry ?#123;整記錄   u]IbTJ'
 
adjustment ?#123;整   <bzzbR[F  
administration expense 管理費用   RVatGa0  
advances 預付   1l$Ei,9  
advertising expense 廣告費   fZo#
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agency 代理   P"_/P8  
agent 代理人   mQ:{>`  
agreement 契約   (?r,pAc:  
allotments 分配數   (SBhU:^h  
allowance 津貼   VV$t*9w  
amalgamation 合併   GEWjQ;g  
amortization 攤銷   ^z{szy?Fg  
amortized cost 應攤成本   t>\sP   
annuities 年金   %lHH
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applied cost 已分配成本   }L_YpG7  
applied expense 已分配費用   e?]5q  ez  
applied manufacturing expense 己分配製造費用   7&ED>Bk  
apportioned charge 攤派費用   4b2d (x)0X  
appreciation 漲價   N y'\Q"Y]  
article of association 公司章程   vV}w>A p[  
assessment 課稅   }<04\t?  
assets 資產   ] 4
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attorney fee 律師費   y@3p5o9lv-  
audit 審計   AoS7B:T;!  
auditor 審計員   f jx`|MJ  
average 平均數   U g"W6`  
average cost 平均成本   arYq$~U  
bad debt 壞賬   7)lEZJK&T  
balance 餘額   ,;`f* #  
balance sheet 資產負債表   &zEQbHK
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bank account 銀行賬戶   w>%@Ug["  
bank balance 銀行結存   dkC[SG`  
bank charge 銀行手續費   yq%5h[M  
bank deposit 銀行存款   MET9rT  
bank discount 銀行貼現   U] LDi8  
bank draft 銀行匯票   Nc:s+ o  
bank loan 銀行借款   F` U~(>u'  
bank overdraft 銀行透支   :o 'x?]  
bankers acceptance 銀行承兌   X;I9\Cp]!  
bankruptcy 破產   
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bearer 持票人   )E}v~GW.+  
beneficiary 受益人   G4)~p!TSQ  
bequest 遺產   %k!CjW3  
bill 票據   n= .P46|  
bill of exchange 匯票   3 z8i0  
bill of lading 提單   <u64)8'  
bills discounted 貼現票據   :$WO"HfMSn  
bills payable 應付票據   |[*Bn3E:  
bills receivable 應收票據   y}?|+/ dN  
board of directors 董事會   }Pcm'o_wT  
bonds 債券   /WuYg OI  
bonus 紅利   r]3-}:vU  
book value 賬面價值   bKQho31a'  
bookkeeper 簿記員   b:dN )m  
bookkeeping 簿記   p#@#$u-  
branch office general ledger 支店往來賬戶   -> cL)  
broker 經紀人   y{ur'**l  
brought down 接前   R_!.vGhkN  
brought forward 接上頁   :"%/u9<A  
budget 預算   -YA,Stc-  
by-product 副產品   =
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by-product sales 副產品銷售   \Vyys[MMY8  
capital 股本   b #VtPn]  
capital income 資本收益   lzEynMO+  
capital outlay 資本支出   {&51@UX  
capital stock 股本   Un6R)MVT  
capital stock certificate 股票   Su#0F0  
carried down 移後   WK{`_c U^  
carried forward 移下頁   XNz+a|cF  
cash 現金   M+/G>U  
cash account 現金賬戶   b($hp%+yJ  
cash in bank 存銀行現金   Lljn\5!r<  
cash on delivery 交貨收款   ] ,|,/~  
cash on hand 庫存現金   jZXa R  
cash payment 現金支付   G@8)3 @  
cash purchase 現購   "=h1gql'  
cash sale 現沽   ">H
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cashier 出?#123;員   ? #K|l*  
cashiers check 本票   ~7]V^tG  
certificate of deposit 存款單折   jI-a+LnEm  
certificate of indebtedness 借據   a|ufm^F  
certified check 保付支票   Ln+l'&_nb  
certified public accountant 會計師   c!6D{(sfh  
charges 費用   I ]m  
charge for remittances 匯水手續費   &uq.k{<p\  
charter 營業執照   %8'8XDq^8  
chartered accountant 會計師   - x  
chattles 動產   }%wd1`l7  
check 支票   -&Rv=q>  
che stub 支票存根   mQ[$U  
closed account 己結清賬戶   FQZ*i\G>>  
closing 結算   \nl(tU#j  
closing entries 結賬紀錄   a'J0}j!  
closing stock 期末存貨   pjeNBSu6  
closing the book 結賬   q}{E![ZTu  
columnar journal 多欄日記賬   IskL$Y ^  
combination 聯合   :j\7</uu  
commission 佣金  
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commodity 商品   =*\s`ox`  
common stock 普通股   eM7@!CdA9q  
company 公司   u?^V4 +V  
compensation 賠償   Z\!,f.>g  
compound interest 複利   u$nzpw0=H  
consignee 承銷人   y=3 dGOFB  
consignment 寄銷   PgBEe @.  
consignor 寄銷人   I7ao2aS  
consolidated balance sheet 合併資產負債表   ]J7qs
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consolidated profit and loss account 合併損益表   !cW rB9  
consolidation 合併   y{<e4{ !  
construction cost 營建成本   {[y6qQm  
construction revenue 營建收入   &[E\2 E  
contract 合同   O
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control account 統制賬戶   jv)+qmqo!  
copyright 版權   ]2AOW}=  
corporation 公司   %>|FJ  
cost 成本   ;_}pIO  
cost accounting 成本會計   ]S2rqKB  
cost of labour 勞工成本   Ot=>~(u0  
cost of production 生產成本   8v$q+Wic  
cost of manufacture 製造成本   wh:;G`6S  
cost of sales 銷貨成本   \/ bd  
cost price 成本價格   At7!Pas#@g  
credit 貸方   rOJ>lPs  
credit note 收款通知單   Y>x { [er  
creditor 債權人   qt8Y3:=8l  
crossed check 橫線支票   g6M>S1oOO  
current account 往來活期賬戶   QkrQM&Im  
current asset 流動資產   )_#V>cvNG  
current liability 流動負債   +B?qx Q  
current profit and loss 本期損益   +=tdgw/  
debit 借方   ~f<']zXv  
debt 債務   UHl3/m7g  
debtor 債務人   ]kj^T?&n.  
deed 契據   pc`P;Eui  
deferred assets 遞延資產   *D]:{#C*  
deferred liabilities 遞延負債   LjZlKB5C  
delivery 交貨   osp~)icun  
delivery expense 送貨費   fNNl1Vls  
delivery order 出貨單   SmXoNiM"y  
demand draft 即期匯票   Y\ [|k-6  
demand note 即期票據   u8f\)m  
demurrage charge 延期費   mxlh\'b  
deposit 存款   g/GI'8EMj  
deposit slip 存款單   =*UK!y?n  
depreciation 折舊   Mh%{cLM  
direct cost 直接成本   2?,Jn&i5  
direct labour 直接人工   -P]O t>%S  
director 董事   >X~B1D,SV7  
discount 折扣   )5|9EXh  
discount on purchase 進貨折扣   v93b8/1  
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