[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。   JBuorc  
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acceptance 承兌   :V`q;g  
account 賬戶   jLZ+HYyG9  
accountant 會計員   Dtn|$g ,  
accounting 會計   u'}DG#@-  
accounting system 會計制度   7n%QP  
accounts payable 應付賬款   $+$+;1[  
accounts receivable 應收賬款   G3KiU($V  
accumulated profits 累積利益   Y ckexfL  
adjusting entry ?#123;整記錄   %2V_%KA  
adjustment ?#123;整   >/Slk{  
administration expense 管理費用   T?Gi;ld7  
advances 預付   |rsu+0Mtz  
advertising expense 廣告費   ;5oY)1  
agency 代理   D*heYh  
agent 代理人   nJrV  
agreement 契約   yh} V u  
allotments 分配數   I/fERnHM/+  
allowance 津貼   7 pp[kv;!G  
amalgamation 合併   &EZ28k"x  
amortization 攤銷   %$S.4#G2  
amortized cost 應攤成本   Hz28L$  
annuities 年金   N9_
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applied cost 已分配成本   p-MQI }  
applied expense 已分配費用   vfmKYiLp  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   i yMIP~N,$  
appreciation 漲價   2#ypM9  
article of association 公司章程   Iy\K&)5?  
assessment 課稅   =f?|f  
assets 資產   Z-Zox-I1}-  
attorney fee 律師費   >|mmJ4T  
audit 審計   J$@3,=L6V  
auditor 審計員   E2 #XXc  
average 平均數   A03,X;S+  
average cost 平均成本   KTd4pW?w  
bad debt 壞賬   HtPasFrJ  
balance 餘額   kznmA`#jn  
balance sheet 資產負債表   x_AG=5OJX,  
bank account 銀行賬戶   XoL9:s(m~  
bank balance 銀行結存   =l?5!f9  
bank charge 銀行手續費   }D{y u+)  
bank deposit 銀行存款   67%o83\  
bank discount 銀行貼現   K%Jy?7 U  
bank draft 銀行匯票   02SFFqm  
bank loan 銀行借款   nu|;(ly  
bank overdraft 銀行透支   d 6j'[  
bankers acceptance 銀行承兌   cT-XF  
bankruptcy 破產   ;y Wfb|!  
bearer 持票人   |?i-y3N  
beneficiary 受益人   FlgK:=Fmj  
bequest 遺產   [C.Pzo  
bill 票據   Z<;am  
bill of exchange 匯票   l0l2fwz(  
bill of lading 提單   Si.3Je[q  
bills discounted 貼現票據   &FW|O(
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bills payable 應付票據   R=_ fk  
bills receivable 應收票據   Xq` '^)  
board of directors 董事會   9YwK1[G6/  
bonds 債券   %\Z{~(&-v  
bonus 紅利   mtOCk 5E  
book value 賬面價值   uwU;glT  
bookkeeper 簿記員   "at*G>+  
bookkeeping 簿記   eZJrV}V  
branch office general ledger 支店往來賬戶   j:0(=H!#  
broker 經紀人   2aNCcZw0  
brought down 接前   .q"`)PT  
brought forward 接上頁   #"jEc*&=  
budget 預算   6p=AzojoB  
by-product 副產品   KD11<&4_x  
by-product sales 副產品銷售   4en[!*  
capital 股本   6av]LYK  
capital income 資本收益   |W[BqQIf  
capital outlay 資本支出   Tky\W%Ag  
capital stock 股本   +vY8HQ|v  
capital stock certificate 股票   }uz*6Z(S  
carried down 移後   KU|dw^Yk  
carried forward 移下頁   xxpvVb)mF  
cash 現金   xPl+ rsU  
cash account 現金賬戶   / q*n*j  
cash in bank 存銀行現金   Y&6v TU  
cash on delivery 交貨收款  
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cash on hand 庫存現金   s,!+wHv_8  
cash payment 現金支付  
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cash purchase 現購   +] s"*'V$  
cash sale 現沽   iaPrkMhd  
cashier 出?#123;員   qv>?xKSm  
cashiers check 本票   |gxT-ZM  
certificate of deposit 存款單折   @)owj^sA  
certificate of indebtedness 借據   K; ,2ag  
certified check 保付支票   uQIa"u7  
certified public accountant 會計師   sN]O]qYXJ  
charges 費用   J5b>mTvb  
charge for remittances 匯水手續費   -!zyit5B  
charter 營業執照   PQ9.aJdw@-  
chartered accountant 會計師   EdbLAagI6  
chattles 動產   x%Ivd  
check 支票   %eW[`uyV  
che stub 支票存根   +nU"P  
closed account 己結清賬戶   >|1.Z'r/  
closing 結算   {ULyB$\-  
closing entries 結賬紀錄   2mg4*Y
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closing stock 期末存貨   1iyd{r7|  
closing the book 結賬   %%5K%z,R#  
columnar journal 多欄日記賬   #z$FxZT<b  
combination 聯合   4
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commission 佣金   MLf,5f;e  
commodity 商品   ig(dGKD\=9  
common stock 普通股   >T: Yp<  
company 公司   Z:7X=t=  
compensation 賠償   = zJY5@^'7  
compound interest 複利   7UM!<@9\  
consignee 承銷人   o_C j
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consignment 寄銷   HMDQEd;  
consignor 寄銷人   IWbW=0IsS  
consolidated balance sheet 合併資產負債表   WB~ ^R<g  
consolidated profit and loss account 合併損益表   0].*eM  
consolidation 合併   <4V] >[{W  
construction cost 營建成本   rN* ,U\q  
construction revenue 營建收入   $#E?`At{I  
contract 合同   $!F_K   
control account 統制賬戶   agdiJ-lyQ  
copyright 版權   ,I# X[^/  
corporation 公司   |_7nvck  
cost 成本   &a D]_+b  
cost accounting 成本會計   U6SgV 8  
cost of labour 勞工成本   3N%%69JN)  
cost of production 生產成本   ,2h
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cost of manufacture 製造成本   d9@!se9&Z  
cost of sales 銷貨成本   2pa: 3O  
cost price 成本價格   wbg_%h:  
credit 貸方   ^@V$'Bk  
credit note 收款通知單   ^}nz^+R  
creditor 債權人  
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crossed check 橫線支票   [;O 6)W  
current account 往來活期賬戶   'uAH, .B  
current asset 流動資產   5<1,`Bq@  
current liability 流動負債   1~X~"M  
current profit and loss 本期損益   dfkmIO%9X  
debit 借方   W '54g$T  
debt 債務   0>PO4WFVJ  
debtor 債務人   ]u~6fknm  
deed 契據   @H'pvFLK?  
deferred assets 遞延資產   tTa" JXG  
deferred liabilities 遞延負債  
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delivery 交貨   '&~A  
delivery expense 送貨費   doJ\7c5uU  
delivery order 出貨單   K.CwtUt`54  
demand draft 即期匯票   TM_ MJp  
demand note 即期票據   SVvR]T&_  
demurrage charge 延期費   zD8q(]: A  
deposit 存款   I^'U_"vB  
deposit slip 存款單   %DJxU uh  
depreciation 折舊   6wV{}K^0  
direct cost 直接成本   9r@T "$V#c  
direct labour 直接人工   X8U._/'N  
director 董事   +{* @36A5A  
discount 折扣   +jk_tPSe  
discount on purchase 進貨折扣   q!l[^t|;  
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