[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。   7^>~k}H  
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acceptance 承兌   2z;nP up,  
account 賬戶   r; @
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accountant 會計員   3uw3[ SR1  
accounting 會計   l9QI lTc7  
accounting system 會計制度   B}7j20:Z  
accounts payable 應付賬款   );HhV,$n  
accounts receivable 應收賬款   o"qxR'V  
accumulated profits 累積利益   D{t_65c-  
adjusting entry ?#123;整記錄   VK/L}^=GOO  
adjustment ?#123;整   ^4IJL",  
administration expense 管理費用   >JNdtP8s/1  
advances 預付   n%WjU)<  
advertising expense 廣告費   5Y;&L!T  
agency 代理   W /v &V#  
agent 代理人   0=+feB1T  
agreement 契約   %S%UMA.  
allotments 分配數   e=##X}4zZ  
allowance 津貼   P:Q&lnC  
amalgamation 合併   ?* +>T@MH  
amortization 攤銷   ~;b}_?%o  
amortized cost 應攤成本   `j{q  
annuities 年金   [VX5r1-F  
applied cost 已分配成本   x'-gvbj!  
applied expense 已分配費用   (e;/Smol  
applied manufacturing expense 己分配製造費用   oHfr glGX  
apportioned charge 攤派費用   |Fx *,91  
appreciation 漲價   8yIBx%"4MH  
article of association 公司章程   r 7R39#  
assessment 課稅   n+ H2cl }  
assets 資產   mdbi@ms@  
attorney fee 律師費   3ylSO73R  
audit 審計   C6gp}%  
auditor 審計員   N~b0b;e  
average 平均數   +b_[JP2  
average cost 平均成本   B3yTN6-  
bad debt 壞賬   aQHR=.S]X  
balance 餘額   k v_t6(qd  
balance sheet 資產負債表   qQfNT.   
bank account 銀行賬戶   tW!*W?  
bank balance 銀行結存   N=U` BhL_  
bank charge 銀行手續費   ~ p'|A}9[/  
bank deposit 銀行存款   bp" @p:  
bank discount 銀行貼現   3{qB<*!p"G  
bank draft 銀行匯票   du0o4~-  
bank loan 銀行借款   b*tb$F  
bank overdraft 銀行透支   e2fv  %  
bankers acceptance 銀行承兌   "([gN:   
bankruptcy 破產   HP7~Zn)c  
bearer 持票人   HS*Y%*  
beneficiary 受益人   $[Ut])4 ~  
bequest 遺產   {\k }:)  
bill 票據   8mOGEx  
bill of exchange 匯票   : ^paI  
bill of lading 提單   4C?4M;  
bills discounted 貼現票據   GwA\>qXw  
bills payable 應付票據   #I MaN%  
bills receivable 應收票據   8*Fn02 p  
board of directors 董事會   n2_;:=  
bonds 債券   o[RwK  
bonus 紅利   Jza?DhSAZ  
book value 賬面價值   *qYw  
bookkeeper 簿記員   FbMtor  
bookkeeping 簿記   .*n*eeD
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branch office general ledger 支店往來賬戶   }tBw<7fe  
broker 經紀人   V$FZVG/@#  
brought down 接前   |Y6;8e`H  
brought forward 接上頁   %TAS4hnu%  
budget 預算   XgXXBKf$  
by-product 副產品   CY.92I@S  
by-product sales 副產品銷售   unqUs08  
capital 股本   Cb|1Jtb
 
capital income 資本收益   86cnEj=   
capital outlay 資本支出   ;"#yHP`  
capital stock 股本   #Muh|P]%\  
capital stock certificate 股票   hi(e%da  
carried down 移後   Wt@hST  
carried forward 移下頁   F/1 m&1t  
cash 現金   rtbV*@Z  
cash account 現金賬戶   XM"Qs.E  
cash in bank 存銀行現金   k;JDVRL  
cash on delivery 交貨收款   =z"8#_3A  
cash on hand 庫存現金   f.%3G+  
cash payment 現金支付   3P>1-=  
cash purchase 現購   \M|:EG%  
cash sale 現沽   !Ea9 fe  
cashier 出?#123;員   +e.w]\}  
cashiers check 本票   _<F;&(o  
certificate of deposit 存款單折   ]t&^o**  
certificate of indebtedness 借據   ;ThFB  
certified check 保付支票   ?F!c"+C  
certified public accountant 會計師   z Fj|E  
charges 費用   ,uNJz-B8  
charge for remittances 匯水手續費   lup2>"?*  
charter 營業執照   ~H   
chartered accountant 會計師   lIx./Nf  
chattles 動產   G,B4=[Y  
check 支票   9c*B%A8J  
che stub 支票存根   f[R~oc5P0  
closed account 己結清賬戶   sV5") /~  
closing 結算   [MKG5=kaE  
closing entries 結賬紀錄   <s\ZqL$f  
closing stock 期末存貨   z%T|L[(6  
closing the book 結賬   ux!YVvTPd  
columnar journal 多欄日記賬   NOkgG0Z  
combination 聯合   z$d<ep{6  
commission 佣金   yH43Yo#Rk  
commodity 商品   h 6?Z  
common stock 普通股   v.4G>00^  
company 公司   %I!2dXNFRF  
compensation 賠償   KZcmNli&A  
compound interest 複利   @OFx nF`
 
consignee 承銷人   P zM yUv  
consignment 寄銷   RjgJIVm(  
consignor 寄銷人   3iX\):4  
consolidated balance sheet 合併資產負債表   Fsx<Sa  
consolidated profit and loss account 合併損益表   j`$$BVZ  
consolidation 合併   #pK" ^O*!  
construction cost 營建成本   "lt5gu!`u  
construction revenue 營建收入   GP %hf{  
contract 合同   ]e7?l/N[  
control account 統制賬戶   @^.W|Zh[&  
copyright 版權   q{B?j%.o  
corporation 公司   < FO=PM  
cost 成本   *TI?t D  
cost accounting 成本會計   h9}*_qc&kV  
cost of labour 勞工成本   u-:3C<&>  
cost of production 生產成本   z5~W >r  
cost of manufacture 製造成本   WK7?~R%rq  
cost of sales 銷貨成本   |S|'o*u  
cost price 成本價格   N#-pl:J(  
credit 貸方   >nih:5J,ja  
credit note 收款通知單   +w?R4Sxjn  
creditor 債權人   -}h^'#  
crossed check 橫線支票   rcMf1\  
current account 往來活期賬戶   5E~^-
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current asset 流動資產   G-RDQ  
current liability 流動負債   -MTYtw(  
current profit and loss 本期損益   
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debit 借方   p nI=
 
debt 債務   <Up?w/9  
debtor 債務人   r;[=y<Yf  
deed 契據   g|$;jQ\_  
deferred assets 遞延資產   NsM`kZM4H  
deferred liabilities 遞延負債   E!mv}  
delivery 交貨   J,u-)9yBA<  
delivery expense 送貨費   > l0H)W  
delivery order 出貨單   ^i!6z2/  
demand draft 即期匯票   S1mMz i  
demand note 即期票據   EEL3~H{
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demurrage charge 延期費   qnj'*]ysBC  
deposit 存款   66" 6>  
deposit slip 存款單   7C3YVm6g  
depreciation 折舊   3T gX]J@  
direct cost 直接成本   9`
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direct labour 直接人工   3z2 OW@zL$  
director 董事   Bi :!"Nw[X  
discount 折扣   ,J!$Q0e  
discount on purchase 進貨折扣   g; ]'  
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