[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。   b]oPx8*'  
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acceptance 承兌   U 6`E\?d`  
account 賬戶   P-LdzVt(^  
accountant 會計員   gwQk M4  
accounting 會計   713)D4y}  
accounting system 會計制度   92"
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accounts payable 應付賬款   YsBOh{Ml  
accounts receivable 應收賬款   BIn7<.&  
accumulated profits 累積利益   km=d'VvnI  
adjusting entry ?#123;整記錄   #^zUaPV 7r  
adjustment ?#123;整   :&-j{8p-  
administration expense 管理費用   vUD>+
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advances 預付   [CAV"u)0  
advertising expense 廣告費   VM
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agency 代理   Z{p62|+Ck@  
agent 代理人   _c@k>"_{S  
agreement 契約   WvVf+|Km  
allotments 分配數   (q+EP(Q  
allowance 津貼   VYAz0H1-_  
amalgamation 合併   .CAcG"42  
amortization 攤銷   SJd,l,Gg)  
amortized cost 應攤成本   [+_0y[~,tB  
annuities 年金   ,Srj38p  
applied cost 已分配成本   t)n }S;iD  
applied expense 已分配費用   JXNfE,_  
applied manufacturing expense 己分配製造費用   c%O8h  
apportioned charge 攤派費用   7jtDhsVz  
appreciation 漲價   ,f3Ck*
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article of association 公司章程   x4e8;A(y  
assessment 課稅   Yd>ej1<  
assets 資產   %7n(>em  
attorney fee 律師費   ZL^ svGy  
audit 審計   lE 09Y  
auditor 審計員   8^
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average 平均數   >SSRwYIN  
average cost 平均成本   i3us
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bad debt 壞賬   A{(<#yRfg  
balance 餘額   meM61ue_2  
balance sheet 資產負債表   v9S1<|j
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bank account 銀行賬戶   dZ i?Z  
bank balance 銀行結存   #CcWsI>+w>  
bank charge 銀行手續費   mq!_/3  
bank deposit 銀行存款   Wti?J.Csc  
bank discount 銀行貼現   MET"s.v
 
bank draft 銀行匯票   'd
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bank loan 銀行借款   uNS ]n}  
bank overdraft 銀行透支   $ri 'tJ+  
bankers acceptance 銀行承兌   D8r=Vf  
bankruptcy 破產   @,%IVKg\  
bearer 持票人    `GQ'yv  
beneficiary 受益人   k\wcj^"cb  
bequest 遺產   P{ {U  
bill 票據   HyX:4f|]'  
bill of exchange 匯票   %Tvy|L ,  
bill of lading 提單   cUPC8k.1  
bills discounted 貼現票據   6d%'>^`(o-  
bills payable 應付票據   |v?*}6:a  
bills receivable 應收票據   f6O5k8n  
board of directors 董事會   _= d X01  
bonds 債券   TLC&@o :  
bonus 紅利   [7|j:!  
book value 賬面價值   CDRkH)~$  
bookkeeper 簿記員   ;~ , <8  
bookkeeping 簿記   dXvp-oi  
branch office general ledger 支店往來賬戶   ZA!yw7~  
broker 經紀人   Or9`E(  
brought down 接前   >Vl8ZQ8  
brought forward 接上頁   I,0Z* rw  
budget 預算   wNt-mgir-Q  
by-product 副產品   Qk_`IlSd  
by-product sales 副產品銷售   LjOHlT'  
capital 股本   hJIF!eoI  
capital income 資本收益   kV$$GLD\  
capital outlay 資本支出   zJCm0HLJ  
capital stock 股本   @*{sj`AS '  
capital stock certificate 股票   wEp*j+Mmce  
carried down 移後   '<v_YxEn  
carried forward 移下頁   A;g{H|  
cash 現金   $,v[<T`  
cash account 現金賬戶   .)Af&+KT  
cash in bank 存銀行現金   "2
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cash on delivery 交貨收款   `x'vF#  
cash on hand 庫存現金   !?%'Fy6t  
cash payment 現金支付   0*-nVC1  
cash purchase 現購   |fTWf}Jx  
cash sale 現沽   #{]Yw }m  
cashier 出?#123;員   {6uhUb  
cashiers check 本票   O"Ua|8  
certificate of deposit 存款單折   Tl2e?El;4  
certificate of indebtedness 借據   2-#:Y  
certified check 保付支票   cHO8%xu`  
certified public accountant 會計師   jh|4Y(  
charges 費用   nL[zXl  
charge for remittances 匯水手續費   tq^d1b(j4  
charter 營業執照   i9FtS7  
chartered accountant 會計師   b}OOG  
chattles 動產   3jG #<4;J  
check 支票   HvSYE[Zt|  
che stub 支票存根   %C^%Oq_k  
closed account 己結清賬戶   Jfkdiyy"  
closing 結算   5HAIK
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closing entries 結賬紀錄   *w[\(d'T  
closing stock 期末存貨   eJm7}\/6`  
closing the book 結賬   -Z
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columnar journal 多欄日記賬   iH#b"h{w  
combination 聯合   =cN!h"C[  
commission 佣金   Es~|:$(N]|  
commodity 商品   Y=-IL N("  
common stock 普通股   / j0zb&  
company 公司   0-9.u`)#yu  
compensation 賠償   l*+5WrOS  
compound interest 複利   |0jmOcZF  
consignee 承銷人   H^e0fm  
consignment 寄銷   yXdJ5Me(T  
consignor 寄銷人   49("$!  
consolidated balance sheet 合併資產負債表   cx(W{O"Jb  
consolidated profit and loss account 合併損益表   .;'3Roi  
consolidation 合併   l`}Ag8Q  
construction cost 營建成本   cIIt ;q[  
construction revenue 營建收入   I )LO@  
contract 合同   .M$}.v  
control account 統制賬戶   1>!wm0;x  
copyright 版權   s, 8a1o  
corporation 公司   +- B`Fya
 
cost 成本   %%w/;o!c  
cost accounting 成本會計   VZJ[h{ 6  
cost of labour 勞工成本   
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cost of production 生產成本   >(t_  
cost of manufacture 製造成本   22<T.c  
cost of sales 銷貨成本   $j\UD8Hj'-  
cost price 成本價格   i{$h]D_fD  
credit 貸方   F$QAWs  
credit note 收款通知單    guC7!P^  
creditor 債權人   d5x>kO'[l  
crossed check 橫線支票   UW%.G  
current account 往來活期賬戶   D<m+M@u  
current asset 流動資產   FrXh\4C  
current liability 流動負債   3/w) mY-o  
current profit and loss 本期損益   rU{E}  
debit 借方   y<<:6OBj  
debt 債務   y@L-qO+{&  
debtor 債務人   v.ftfL!  
deed 契據   ;BR`}~m  
deferred assets 遞延資產   N~%F/`Z<+  
deferred liabilities 遞延負債   N1LZXXY{  
delivery 交貨   2eOde(K+  
delivery expense 送貨費   'Si1r%'m#  
delivery order 出貨單   +6xEz67A<  
demand draft 即期匯票   Pkm3&sW  
demand note 即期票據   UBUZ}ZIbN  
demurrage charge 延期費   O-M4NKl] 6  
deposit 存款   ![v@+9  
deposit slip 存款單   Q6?}/p  
depreciation 折舊   _TRO2p0  
direct cost 直接成本   S&C  
direct labour 直接人工   _Vs\:tygs  
director 董事   W|PKcZ ]Uc  
discount 折扣   u'?yc"d>#  
discount on purchase 進貨折扣   z'G~b[kG4n  
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