[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。   _STB$cZ  
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acceptance 承兌   j Ib  
account 賬戶   ~\nBjM2  
accountant 會計員   cR-~)UyrO  
accounting 會計   u.p
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accounting system 會計制度   4Q=ftY<  
accounts payable 應付賬款   /e\{   
accounts receivable 應收賬款   7DW]JK l  
accumulated profits 累積利益   pqM~l&  
adjusting entry ?#123;整記錄   3XiO@jzre  
adjustment ?#123;整   $v.C0 x  
administration expense 管理費用   ? ]sM8Bd}  
advances 預付   0rk]/--FGJ  
advertising expense 廣告費   h.rD}N\L  
agency 代理   x)rlyjFM  
agent 代理人   y <R=  
agreement 契約   LgmvKW|  
allotments 分配數   e)nimq
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allowance 津貼   ){s*n=KIO  
amalgamation 合併   Y/TlE?  
amortization 攤銷   5 lKJll^2:  
amortized cost 應攤成本   $ZPX]2D4B#  
annuities 年金   5/[H+O1;  
applied cost 已分配成本   7x]4`#u  
applied expense 已分配費用   ?71+f{s  
applied manufacturing expense 己分配製造費用   HC {XX>F^  
apportioned charge 攤派費用   6Q4X6U:WB  
appreciation 漲價   J`M&{UP  
article of association 公司章程   1:C:?ZC#c  
assessment 課稅   y #f QPR  
assets 資產   =M6[URZ  
attorney fee 律師費   ~jU/<~s  
audit 審計   =+5,B\~q@C  
auditor 審計員   r90+,aLM#?  
average 平均數   P47V:E%  
average cost 平均成本   S&O3HC  
bad debt 壞賬   pN6%&@) =  
balance 餘額   e
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balance sheet 資產負債表    GJi~y  
bank account 銀行賬戶   vq*Q.0
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bank balance 銀行結存   =*BIB
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bank charge 銀行手續費   pnyWcrBf  
bank deposit 銀行存款   Mvj;ic6iK  
bank discount 銀行貼現   B@Co'DV[/]  
bank draft 銀行匯票   }/dRU${!  
bank loan 銀行借款   i>L+gLW  
bank overdraft 銀行透支   snM Z0W  
bankers acceptance 銀行承兌   +.B<Hd   
bankruptcy 破產   Mk<Vydds  
bearer 持票人   _i_Q?w`  
beneficiary 受益人   R;w
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bequest 遺產   h/eR  
bill 票據   +'@+x'/{^  
bill of exchange 匯票   wCs^J48=  
bill of lading 提單   y
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bills discounted 貼現票據   KAA-G2%M  
bills payable 應付票據   ha@L94Lq  
bills receivable 應收票據   IH48|sa  
board of directors 董事會   0Q,g7K<d  
bonds 債券   5[l8y,  
bonus 紅利   -hcS]~F  
book value 賬面價值   nZ1zJpBmI  
bookkeeper 簿記員   'mCe=Y  
bookkeeping 簿記   `J<*9dq%  
branch office general ledger 支店往來賬戶   <P ,~eX(r  
broker 經紀人   !1T\cS#1%  
brought down 接前   'AGto'Yy;  
brought forward 接上頁   1Q;}zHd  
budget 預算   Z 2}ah  
by-product 副產品    %R#L  
by-product sales 副產品銷售   NqHy%'R  
capital 股本   m`#Od^vk  
capital income 資本收益   [L` ZE*z  
capital outlay 資本支出   !?f5>Bl  
capital stock 股本   mvW%  
capital stock certificate 股票   `0H g y=  
carried down 移後   _LP/!D  
carried forward 移下頁   #1c]PX  
cash 現金   rD?L  
cash account 現金賬戶   682Z}"I0  
cash in bank 存銀行現金   q/3ziV d7p  
cash on delivery 交貨收款   kh~'Cn "O  
cash on hand 庫存現金   V6$xcAE"</  
cash payment 現金支付   ]Y6cwZOe  
cash purchase 現購   d\MLOXnLq;  
cash sale 現沽   76tdJ!4Z  
cashier 出?#123;員   Vt^3iX{!  
cashiers check 本票   VUTacA Y>L  
certificate of deposit 存款單折   5Dp #u  
certificate of indebtedness 借據   Y^Nuz/  
certified check 保付支票   U<"WK"SM  
certified public accountant 會計師   &uP~rEJl+  
charges 費用   I{JU-Jk|  
charge for remittances 匯水手續費   gM>t0)mGK  
charter 營業執照   Gir# "5F  
chartered accountant 會計師   NW~z&8L  
chattles 動產   bQe^Px5 !.  
check 支票   T@}|zDC#  
che stub 支票存根   T +5X0 Nv  
closed account 己結清賬戶   kK8itO  
closing 結算   +[\eFj|=  
closing entries 結賬紀錄   hLJM%on  
closing stock 期末存貨   &1%q"\VI  
closing the book 結賬   $VAx:Y|  
columnar journal 多欄日記賬   !-s!f
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combination 聯合   4tg<iH
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commission 佣金   PFUO8>!pA\  
commodity 商品   GdB.4s^  
common stock 普通股   xw{-9k-~  
company 公司   #T`t79*N  
compensation 賠償   3mPjpm  
compound interest 複利   Bwr3jV?S  
consignee 承銷人   yx V: !gl  
consignment 寄銷   Va Z!.#(P  
consignor 寄銷人   f}guv~K  
consolidated balance sheet 合併資產負債表   Cs2;z:O]  
consolidated profit and loss account 合併損益表   N@B9 @8h  
consolidation 合併   R.7:3h  
construction cost 營建成本   (F7(^.MG  
construction revenue 營建收入   !+u"3;%h  
contract 合同   f3`7t
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control account 統制賬戶   MO;X>D=  
copyright 版權   kq\)MQ"/X  
corporation 公司   &d7Z6P'`G  
cost 成本   UR:aD_h  
cost accounting 成本會計   kyR*D1N&)  
cost of labour 勞工成本   ^Rm  
cost of production 生產成本   "#mBcQ;QLV  
cost of manufacture 製造成本   B^).BQ  
cost of sales 銷貨成本   iy ""(c  
cost price 成本價格   keRE==(D  
credit 貸方   }kg ye2[  
credit note 收款通知單   VDTcR  
creditor 債權人   XMG]Wf^%\<  
crossed check 橫線支票   tabT0  
current account 往來活期賬戶   UH7jP#W%=  
current asset 流動資產   R_=6GZH$G  
current liability 流動負債   Jk,;JQ  
current profit and loss 本期損益   0M\D[mg  
debit 借方   X.`
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debt 債務   s/089jlc  
debtor 債務人   NnVnUgx  
deed 契據   e%W$*f  
deferred assets 遞延資產   A 7[:5$  
deferred liabilities 遞延負債   ftH:r_"O#  
delivery 交貨   FLEo*9u>b  
delivery expense 送貨費   e{Z &d  
delivery order 出貨單   fFQ|T:vm  
demand draft 即期匯票   $ImrOf^qt  
demand note 即期票據   .bio7c6  
demurrage charge 延期費   Z1"
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deposit 存款   B#9{-t3Vf  
deposit slip 存款單   R##~*>#  
depreciation 折舊   NO :a;  
direct cost 直接成本   6Cp]NbNrq  
direct labour 直接人工   tJN<PCG6"  
director 董事   oY, %Iq  
discount 折扣   fDLG>rXPT  
discount on purchase 進貨折扣   IsR!'%Pu  
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