[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。   CtE <9?  
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acceptance 承兌   Y InPmR  
account 賬戶   cXbQ  
accountant 會計員   jPEOp#C  
accounting 會計   5Yr$tl\k  
accounting system 會計制度   n..R'vNj  
accounts payable 應付賬款   RuWu#tk  
accounts receivable 應收賬款   d'[]  
accumulated profits 累積利益   +
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adjusting entry ?#123;整記錄   `!y/$7p  
adjustment ?#123;整   b}J,&eYD  
administration expense 管理費用   Uf#9y182*c  
advances 預付   \CrWKBL  
advertising expense 廣告費   .svlJSx  
agency 代理   A>%mJ3M  
agent 代理人   Le*gdoW.  
agreement 契約   Yz? 8n  
allotments 分配數   !YIW8SP)  
allowance 津貼   XPT@ LM  
amalgamation 合併   qz8Jvgu?  
amortization 攤銷   v)<|@TD)  
amortized cost 應攤成本   )wCV]TdF  
annuities 年金   );d"gv(]D  
applied cost 已分配成本   A$-\Er+f  
applied expense 已分配費用   j.+}Z |  
applied manufacturing expense 己分配製造費用   ]K|td)1X  
apportioned charge 攤派費用   #sM*< 2vj  
appreciation 漲價   (W5JVk_o  
article of association 公司章程   j> dL:V&`  
assessment 課稅   t>h:s3c  
assets 資產   F&a)mpFv3c  
attorney fee 律師費   G uKiNYI_  
audit 審計   n a+P|'6  
auditor 審計員   uA~?z:~=  
average 平均數   Zx)gLD d  
average cost 平均成本   zo:NE00  
bad debt 壞賬   lQ#='Jqfp  
balance 餘額   vfdTGM`3  
balance sheet 資產負債表   LL+PAvMg  
bank account 銀行賬戶   B!((N{4H+  
bank balance 銀行結存   3|=L1Pw#  
bank charge 銀行手續費   /&W~:F  
bank deposit 銀行存款  
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bank discount 銀行貼現   9*2 ^2GR^;  
bank draft 銀行匯票   .qs5xGg#9  
bank loan 銀行借款   f0+vk'Z  
bank overdraft 銀行透支   ._TN;tR~'  
bankers acceptance 銀行承兌   0A')zKik  
bankruptcy 破產   /]-a 1  
bearer 持票人   dz1kQzOU*  
beneficiary 受益人   6mV^akapv  
bequest 遺產   }ZJJqJ`*e  
bill 票據   '3fN2[(  
bill of exchange 匯票   UdcrX`^.  
bill of lading 提單   Suy +XHV  
bills discounted 貼現票據   :ka^ztXG  
bills payable 應付票據   @4=Az1W*  
bills receivable 應收票據   C/MQY:X4  
board of directors 董事會   mX[J15  
bonds 債券   z@v2t>@3k  
bonus 紅利   =b#:j:r  
book value 賬面價值   WJy\{YAG  
bookkeeper 簿記員   1u~a*lO}  
bookkeeping 簿記   fndbGbl8p  
branch office general ledger 支店往來賬戶   {\gpXVrn_  
broker 經紀人   wY"BPl]b  
brought down 接前   3EH7HW  
brought forward 接上頁   ;*cCaB0u  
budget 預算   UmG|_7  
by-product 副產品   wY3|5kbDj  
by-product sales 副產品銷售   +#9 4X)*  
capital 股本   .JV y}^Q\  
capital income 資本收益   PJ0~ymE1~G  
capital outlay 資本支出   v/9ZTd  
capital stock 股本   Mms|jFoQ  
capital stock certificate 股票   _uLpU4# ?  
carried down 移後   c:u*-lYmK%  
carried forward 移下頁   6V%}2YE?X  
cash 現金   7Q9Hk(Z9  
cash account 現金賬戶   E+qLj|IU  
cash in bank 存銀行現金   \<*F#3U1  
cash on delivery 交貨收款   l<GN<[/.+  
cash on hand 庫存現金   5WJ ~%"O  
cash payment 現金支付   a1y<Y`SC9  
cash purchase 現購   kSzap+nB?  
cash sale 現沽   }P0bNY5?%  
cashier 出?#123;員   Z@Zg3AVU  
cashiers check 本票   b4-g NF]Yt  
certificate of deposit 存款單折   {$hWz(  
certificate of indebtedness 借據   Gd_0FF.  
certified check 保付支票   8wvHg_U6W  
certified public accountant 會計師   qnboXG aFu  
charges 費用   zKGZg>q  
charge for remittances 匯水手續費   DxNob-Fr  
charter 營業執照   T` h%=u|D  
chartered accountant 會計師   [0y,K{8t  
chattles 動產   R}gdN-941  
check 支票   H'zAMGZa  
che stub 支票存根   g;'S5w9S  
closed account 己結清賬戶   py:L-5  
closing 結算   * @]wT'  
closing entries 結賬紀錄   C/Tk`C&  
closing stock 期末存貨   (m:Q'4E
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closing the book 結賬   {l,&F+W$C  
columnar journal 多欄日記賬   &uRT/+18W3  
combination 聯合   JxtzI2  
commission 佣金   nplt sK):  
commodity 商品   jH9PD 8D\  
common stock 普通股   mMwV5\(  
company 公司   zPp22  
compensation 賠償   s_/@`kd{  
compound interest 複利   )VkVZf | S  
consignee 承銷人   ocWl]h].  
consignment 寄銷   "h_f-vP  
consignor 寄銷人   ]pBEoktp  
consolidated balance sheet 合併資產負債表   .O1w-,=  
consolidated profit and loss account 合併損益表   >^Wpc  
consolidation 合併   Ft11?D B  
construction cost 營建成本   /C Xg$%\  
construction revenue 營建收入   1[O cZCS  
contract 合同   PL&>pM  
control account 統制賬戶   "$farDDoF  
copyright 版權   H!]&
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corporation 公司   xaVX@ 3r.3  
cost 成本   M?sax+'  
cost accounting 成本會計   %C,zR&]F  
cost of labour 勞工成本   "[~yu* S  
cost of production 生產成本   h<3b+*wYJC  
cost of manufacture 製造成本   0SYJ*7lPX  
cost of sales 銷貨成本   Yq00<kIDJ  
cost price 成本價格   )jgz(\KZ  
credit 貸方   gU+yqT7=  
credit note 收款通知單   N
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creditor 債權人   Xydx87L/-e  
crossed check 橫線支票   Zqm%qm:  
current account 往來活期賬戶   `oikSx$vB.  
current asset 流動資產   DSRc4|L
 
current liability 流動負債   bT2c&VPCE  
current profit and loss 本期損益   ;%2+Tc-7I  
debit 借方   "KK}}$>  
debt 債務   e8 ]C
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debtor 債務人   1gK^x^l*f  
deed 契據   13/,^?  
deferred assets 遞延資產   k 6[   
deferred liabilities 遞延負債   5}hQIO&^%  
delivery 交貨   U.SC,;N^  
delivery expense 送貨費   A4@z+ebb l  
delivery order 出貨單   5l8F.LtO\  
demand draft 即期匯票   L]z8'n,  
demand note 即期票據   rhPv{6Z|7  
demurrage charge 延期費   G`%rnu  
deposit 存款   A'jL+dI.  
deposit slip 存款單   YX,;z/Jw2  
depreciation 折舊   VdM Ksx`r  
direct cost 直接成本   Uz_ob9l<#H  
direct labour 直接人工   y
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director 董事   PU.j(0  
discount 折扣   A}9^,C$#  
discount on purchase 進貨折扣   v1yB  
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