[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。   '@M"#`#0  
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acceptance 承兌   `zw%  
account 賬戶   r%iFsV_  
accountant 會計員   qnWM  %k  
accounting 會計   xDH#K0-#L  
accounting system 會計制度   _-543B}  
accounts payable 應付賬款   d6JW"  
accounts receivable 應收賬款   |>'N^   
accumulated profits 累積利益   Umzb  
adjusting entry ?#123;整記錄   IvY3iRq6  
adjustment ?#123;整  
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administration expense 管理費用   \)o.Y zAo@  
advances 預付   $\/^O94-l  
advertising expense 廣告費   L]!![v.VY  
agency 代理   yZ)9Hd   
agent 代理人   h!|Uj  
agreement 契約   C#yRop_d]o  
allotments 分配數   @n.n[zb\|  
allowance 津貼   pmWy:0R  
amalgamation 合併   .|hsn6i/-  
amortization 攤銷   i$6rnS&C  
amortized cost 應攤成本   >1Hv c7DP  
annuities 年金   }79jyS- e  
applied cost 已分配成本   _#&oQFdYR  
applied expense 已分配費用   _Y]Oloo('  
applied manufacturing expense 己分配製造費用   <rK[&JlJ  
apportioned charge 攤派費用   }+pwSjsno  
appreciation 漲價   ry=8Oq&[~  
article of association 公司章程   MMpId Uhr  
assessment 課稅   8]b;l; W5  
assets 資產   A/UOcl+N  
attorney fee 律師費   7qUg~GJ X  
audit 審計   #Y
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auditor 審計員   6 B7*|R>  
average 平均數   %Y=r5'6l  
average cost 平均成本   =SeQ- H#  
bad debt 壞賬   Eri007?D  
balance 餘額   PLz+%L;{  
balance sheet 資產負債表   UQ;2g\([  
bank account 銀行賬戶   w2XHY>6];  
bank balance 銀行結存   jXALL8[ c  
bank charge 銀行手續費   2YY4 XHQS  
bank deposit 銀行存款   6S3D#SY  
bank discount 銀行貼現   a)=|{QR>W  
bank draft 銀行匯票   m;{HlDez  
bank loan 銀行借款   h^Yh~84T  
bank overdraft 銀行透支   N wNxO  
bankers acceptance 銀行承兌   p_&B+ <z  
bankruptcy 破產   KU oAxA  
bearer 持票人   #V]8FW  
beneficiary 受益人   lZ[J1:%  
bequest 遺產   7.ein:M|CB  
bill 票據   D86F5HT}}  
bill of exchange 匯票   eWex/ m  
bill of lading 提單   _/}$X"4  
bills discounted 貼現票據   JeNX5bXW  
bills payable 應付票據   26k~Z}  
bills receivable 應收票據   B;NK\5>  
board of directors 董事會   / j$pV  
bonds 債券   (GL'm[V  
bonus 紅利   a.gMH uL  
book value 賬面價值   0)b1'xt',  
bookkeeper 簿記員   
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bookkeeping 簿記   uM\\(g}  
branch office general ledger 支店往來賬戶   tx9%.)M:n  
broker 經紀人   /.!&d^  
brought down 接前   aZ\Z7(  
brought forward 接上頁   biS[GyQ  
budget 預算   lt:&lIW,3  
by-product 副產品   4~$U#$u_  
by-product sales 副產品銷售   d JnKa]X  
capital 股本   XP%_|Q2X  
capital income 資本收益   t g-(e=S4P  
capital outlay 資本支出   B]<N7NYn1  
capital stock 股本   XP}5i!}}7=  
capital stock certificate 股票   c
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carried down 移後   M!!vr8}  
carried forward 移下頁   !A% vR \  
cash 現金   I{U|'a  
cash account 現金賬戶   +MaEet
 
cash in bank 存銀行現金   n7Eh!<  
cash on delivery 交貨收款   }b}jw.2Wu  
cash on hand 庫存現金   -UzWLVB^  
cash payment 現金支付   zZRLFfz<9  
cash purchase 現購   o~9*J)X5i  
cash sale 現沽   ]:?S}DRG  
cashier 出?#123;員   ^/%Y]d$  
cashiers check 本票   W1xPK*  
certificate of deposit 存款單折   is^R8a  
certificate of indebtedness 借據   PyHL`PZZ  
certified check 保付支票   s91[DT4  
certified public accountant 會計師   +,ar`:x&a  
charges 費用   \eQPvkx2  
charge for remittances 匯水手續費   Z"w}`&TC$^  
charter 營業執照   h,BPf5\S  
chartered accountant 會計師   'sa)_?Hy  
chattles 動產   &Fuk+Cu{  
check 支票   I/A%3i=H  
che stub 支票存根   cyHbAtl  
closed account 己結清賬戶   S[
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closing 結算   V3VTbgF  
closing entries 結賬紀錄   Lwf[* n d  
closing stock 期末存貨   L1Yj9i
 
closing the book 結賬   ZTfW_0   
columnar journal 多欄日記賬   )AdwA+-x  
combination 聯合   F 8sOc&L  
commission 佣金   40].:9VG  
commodity 商品   `}sFT:1&  
common stock 普通股   IV':sNV  
company 公司   w;AbJCv2  
compensation 賠償   E2cZk6~m{  
compound interest 複利   xnWezO_  
consignee 承銷人   OT|0_d?bD  
consignment 寄銷   f8r7SFwUv  
consignor 寄銷人   Q7v1xBM  
consolidated balance sheet 合併資產負債表    ;ud"1wH  
consolidated profit and loss account 合併損益表   tK*y/S  
consolidation 合併   &c&TQkx  
construction cost 營建成本   2
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construction revenue 營建收入   A(`Mwh+  
contract 合同   #X$s5H  
control account 統制賬戶   -p7 HQ/  
copyright 版權   3jJV5J'"  
corporation 公司   $w-@Oa*h9U  
cost 成本   L5KcI  
cost accounting 成本會計   \21Gg%W5AE  
cost of labour 勞工成本   j%]sym  
cost of production 生產成本   0ZI}eZA j  
cost of manufacture 製造成本   bvhV  
cost of sales 銷貨成本   !m'R
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cost price 成本價格   *tR'K#:&g!  
credit 貸方   3bo [3 4  
credit note 收款通知單   'BgR01w J  
creditor 債權人   ""N~##)8  
crossed check 橫線支票   |{ZdAr.;  
current account 往來活期賬戶   b~)
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current asset 流動資產   ObreDv^,  
current liability 流動負債   4u41M,nJQd  
current profit and loss 本期損益   /6y{ ?0S  
debit 借方   En&gI`3n  
debt 債務   *u,&?fCl  
debtor 債務人   1LvR,V<  
deed 契據   ta x:9j|~  
deferred assets 遞延資產   'T7 3V  
deferred liabilities 遞延負債   ^vxNS[C`;  
delivery 交貨   unz~vG1Tn  
delivery expense 送貨費   (47la$CR  
delivery order 出貨單   L 9cXgd  
demand draft 即期匯票  
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demand note 即期票據   7'{Vh{.  
demurrage charge 延期費   5^ubXA  
deposit 存款   tBl(E  
deposit slip 存款單   (./Iq#@S  
depreciation 折舊   }K,3SO(:  
direct cost 直接成本   #RSUChe7w  
direct labour 直接人工   seP h%Sa_  
director 董事   %i?v)EW  
discount 折扣   "<)Jso|  
discount on purchase 進貨折扣   H%Lln#  
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