[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。   PtVo7zOye  
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acceptance 承兌   jgo e^f  
account 賬戶   _L&n &y1+%  
accountant 會計員   Y=P9:unG  
accounting 會計   ]k[Q]:q  
accounting system 會計制度   +8LM~voB  
accounts payable 應付賬款   Nk lz_
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accounts receivable 應收賬款   #d}0}7ue  
accumulated profits 累積利益   ^?$D.^g  
adjusting entry ?#123;整記錄   bn0"M+7)f  
adjustment ?#123;整   A5CdLwk  
administration expense 管理費用   [n!$D(|"!V  
advances 預付   ?8Hn{3X  
advertising expense 廣告費   mV6#!_"  
agency 代理   g8%MOhg  
agent 代理人   <MPeh&_3
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agreement 契約   _v1bTg"?  
allotments 分配數   >|l;*Kw,/P  
allowance 津貼   T6sr/<#<(  
amalgamation 合併   ggerh#  
amortization 攤銷   MC4284A5  
amortized cost 應攤成本   3x04JE3!  
annuities 年金   7ZS>1  
applied cost 已分配成本   Of1IdE6~  
applied expense 已分配費用   j`>?"1e@x  
applied manufacturing expense 己分配製造費用   qru2h #  
apportioned charge 攤派費用   "sFW~Y  
appreciation 漲價   ^36M0h|R  
article of association 公司章程   oHxGbvQc  
assessment 課稅   TFBYY {Y  
assets 資產   <\>+~p,  
attorney fee 律師費   3CA|5A.Pa  
audit 審計   oR-O~_)U  
auditor 審計員   Bs_S.JP<`  
average 平均數   ;l$9gD>R  
average cost 平均成本   ~RcNZ\2y  
bad debt 壞賬   6kP7  
balance 餘額   *
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balance sheet 資產負債表  
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bank account 銀行賬戶   _GE=kw;:  
bank balance 銀行結存   fr
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bank charge 銀行手續費   N2ni3M5v  
bank deposit 銀行存款   f_oq1W)9  
bank discount 銀行貼現   !I N@i:m  
bank draft 銀行匯票   :MK=h;5Z  
bank loan 銀行借款   g`kY]lu  
bank overdraft 銀行透支   UIQQ\,3  
bankers acceptance 銀行承兌   hBjVe?{  
bankruptcy 破產   Jff 79)f  
bearer 持票人   8}bZ[  
beneficiary 受益人   juH wHt  
bequest 遺產   Sobtz}A*  
bill 票據   L1rwIOgq^  
bill of exchange 匯票   k'g$2  
bill of lading 提單   n"iNKR>nW  
bills discounted 貼現票據   F,Q?s9s  
bills payable 應付票據   7 %3<~'v[  
bills receivable 應收票據   .?B{GnB>  
board of directors 董事會   n3'dLJH|  
bonds 債券   !Qcir&]C>  
bonus 紅利   _AprkI_  
book value 賬面價值   C
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bookkeeper 簿記員   3^XVQS***  
bookkeeping 簿記   *o!l/>4g  
branch office general ledger 支店往來賬戶   JIMWMk;ot  
broker 經紀人   _PV*lK=  
brought down 接前   b_|u<  
brought forward 接上頁   ;Xyte  
budget 預算   sXiv,  
by-product 副產品   3?@?-q2g  
by-product sales 副產品銷售   &Xv1[nByU  
capital 股本   ./7v",#*.'  
capital income 資本收益   p0Gk j-  
capital outlay 資本支出   9#B x]wy  
capital stock 股本   8aZ$5^z  
capital stock certificate 股票   FN!1|'VK  
carried down 移後   =e
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carried forward 移下頁   lufe
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cash 現金   doM?8C#`  
cash account 現金賬戶   (N0sE"_~I5  
cash in bank 存銀行現金   > ws!5q  
cash on delivery 交貨收款   {]`p&@  
cash on hand 庫存現金   U<[jT=L  
cash payment 現金支付   &\^r Qi/tf  
cash purchase 現購   yUe+":7k.  
cash sale 現沽   3cixQzb}u  
cashier 出?#123;員   3;l" =#5  
cashiers check 本票   4mJ
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certificate of deposit 存款單折   @1bH}QS  
certificate of indebtedness 借據   1"YpO"Rh  
certified check 保付支票   iP#=:HZu;  
certified public accountant 會計師   a+Ab]m8`  
charges 費用   *i k/p  
charge for remittances 匯水手續費   }Eh*xOta  
charter 營業執照   $;`I,k$0>~  
chartered accountant 會計師   YE\K<T jH  
chattles 動產   YB5dnS"n  
check 支票   0x~`5h  
che stub 支票存根   X;VQEDMPU  
closed account 己結清賬戶   k':s =IXW  
closing 結算   NXI[q'y  
closing entries 結賬紀錄  
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closing stock 期末存貨   rwgsXS8W6  
closing the book 結賬   [PWL<t::c  
columnar journal 多欄日記賬   lhO2'#]i  
combination 聯合   >1ZJ{se  
commission 佣金   -DCa   
commodity 商品   'N6
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common stock 普通股   Q7GY3X*kA  
company 公司   p/*"4-S  
compensation 賠償   @G*.1;jO  
compound interest 複利   10O$'`  
consignee 承銷人   ,@.EpbB  
consignment 寄銷   i_
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consignor 寄銷人   1'O0`Me>#  
consolidated balance sheet 合併資產負債表   _kN*e:t  
consolidated profit and loss account 合併損益表   S_\ F
 
consolidation 合併   :=fvZAWD  
construction cost 營建成本   2d`c!  
construction revenue 營建收入   3Aj*\e0t  
contract 合同   Cv^`&\[SW+  
control account 統制賬戶   FjFwvO_.  
copyright 版權   Vz"u>BP3~  
corporation 公司   u|fXP)>.  
cost 成本   o8ppMM8_R[  
cost accounting 成本會計   /!T> b:0  
cost of labour 勞工成本  
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cost of production 生產成本   Phs-(3  
cost of manufacture 製造成本   AIZBo@xg  
cost of sales 銷貨成本   ,.v7FM^gO  
cost price 成本價格   /k6fLn2;  
credit 貸方    CdZ BG  
credit note 收款通知單   XUmR{A  
creditor 債權人   / 3B6Mtb  
crossed check 橫線支票   `.v(fC  
current account 往來活期賬戶   xs!p|  
current asset 流動資產   X?o( b/F-  
current liability 流動負債   OYmi?y\  
current profit and loss 本期損益   RU&_j*U  
debit 借方   jd:B \%#![  
debt 債務   P8I*dvu _  
debtor 債務人   y%cO#P@  
deed 契據   \40YGFO  
deferred assets 遞延資產   Zyy e%Ly  
deferred liabilities 遞延負債   AK-}V4C/A  
delivery 交貨   NlF}{   
delivery expense 送貨費   <Q5Le dN  
delivery order 出貨單   ~cqryr9  
demand draft 即期匯票   ,pt%) c  
demand note 即期票據   c`G&KCw)d  
demurrage charge 延期費   z" QJhCh7  
deposit 存款   _*6v|Ed?  
deposit slip 存款單   :&w{\-0{  
depreciation 折舊   '&yeQ  
direct cost 直接成本   t"AzI8O  
direct labour 直接人工   B0Xl+JIR#  
director 董事   23ze/;6%A  
discount 折扣   pq!%?m]  
discount on purchase 進貨折扣   JPx7EEkZR4  
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