[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。   4b+_|kYb  
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acceptance 承兌   l3+G]C&<  
account 賬戶   T+PERz(  
accountant 會計員   o=-Af|#b  
accounting 會計   {L \TO,  
accounting system 會計制度   ol~ tfS  
accounts payable 應付賬款   Md0`/F:+2  
accounts receivable 應收賬款   ;I6C`N  
accumulated profits 累積利益   lR/Ubo yy  
adjusting entry ?#123;整記錄   h*Mt{A&'.&  
adjustment ?#123;整   TEbIU8{Y  
administration expense 管理費用   `<#O8,7`  
advances 預付   pU<GI@gU  
advertising expense 廣告費   2&=CC4<!d  
agency 代理   q,O
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agent 代理人   >|0I\{C  
agreement 契約   r*ziO#[  
allotments 分配數   3EH@tlTl  
allowance 津貼   D&=+PAX  
amalgamation 合併   3NdO3-~)  
amortization 攤銷   E&Zt<pRf;2  
amortized cost 應攤成本   UGvUU<N|N  
annuities 年金   =>JA; ft  
applied cost 已分配成本   7#N ?{3i  
applied expense 已分配費用   +jS<n13T  
applied manufacturing expense 己分配製造費用   1@}<CWE9  
apportioned charge 攤派費用   ;2[OI  
appreciation 漲價   3#aLCpVla  
article of association 公司章程   'e6J &X  
assessment 課稅   3HNm`b8G4m  
assets 資產   :H#D4O8UiH  
attorney fee 律師費   4;(W0RQa  
audit 審計   8Q0/kG  
auditor 審計員   Nfv` )n@  
average 平均數   1(Z+n,Hh  
average cost 平均成本   9ph>4u(R  
bad debt 壞賬   ZXf& pqmG  
balance 餘額   2IP<6l8N  
balance sheet 資產負債表   `-Tb=o}.  
bank account 銀行賬戶   oTr,zRL  
bank balance 銀行結存   `=Rxnl,<U  
bank charge 銀行手續費   xZ* B}O{{H  
bank deposit 銀行存款   e;LC \*dG  
bank discount 銀行貼現  
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bank draft 銀行匯票   @i#=1)Ze  
bank loan 銀行借款   n0t+xvNDF_  
bank overdraft 銀行透支   LoSrXK~0~J  
bankers acceptance 銀行承兌   yr*~?\  
bankruptcy 破產   b8[ ayy  
bearer 持票人   4QYStDFe  
beneficiary 受益人   o)Px d  
bequest 遺產   jthyZZ  
bill 票據   bZZ_yc  
bill of exchange 匯票   - ^Y\'y2  
bill of lading 提單   >wR)p\UEb  
bills discounted 貼現票據   ) r"7"i  
bills payable 應付票據   jw /@]f;N  
bills receivable 應收票據   9H53H"5q  
board of directors 董事會   R:+?<U&  
bonds 債券   G7KOJZb+D  
bonus 紅利   l\2"u M#7  
book value 賬面價值   dnM.  
bookkeeper 簿記員   l*Fp}d.  
bookkeeping 簿記   vg1E@rH
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branch office general ledger 支店往來賬戶   Fh&USn"  
broker 經紀人   Tm0\Oue0  
brought down 接前   p _2Yc]8  
brought forward 接上頁   K;`W4:,  
budget 預算    B`vC>  
by-product 副產品   9`CJhu  
by-product sales 副產品銷售   #miG"2ea..  
capital 股本   tVNFulcz$  
capital income 資本收益   MM&qLAa"f  
capital outlay 資本支出  
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capital stock 股本   Ci[Ja#p7$h  
capital stock certificate 股票   bU}l*"  
carried down 移後   +
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carried forward 移下頁   WopA7J,  
cash 現金   ;Y`8Ee4vH  
cash account 現金賬戶   f:AfMf>m  
cash in bank 存銀行現金   }0>\ %C  
cash on delivery 交貨收款   'oM=ZU8wo  
cash on hand 庫存現金   IK8"3+(  
cash payment 現金支付   B-|C%~fe  
cash purchase 現購   A6xN6{R!  
cash sale 現沽   @udc
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cashier 出?#123;員   YllW2g:  
cashiers check 本票   UnyJD%a  
certificate of deposit 存款單折   MRHRa  
certificate of indebtedness 借據   <W^>:!?w  
certified check 保付支票   2ppJ;P{k  
certified public accountant 會計師   l=a<=i  
charges 費用   r jnf30  
charge for remittances 匯水手續費   E};1 H  
charter 營業執照   7{VN27Fa_  
chartered accountant 會計師   :#UA!|nV  
chattles 動產   Ss1&fZoj  
check 支票   ?}S~cgL -  
che stub 支票存根   !nQoz^_`P  
closed account 己結清賬戶   a!&m\+?  
closing 結算   =A_{U(>  
closing entries 結賬紀錄   }kJ9<h,  
closing stock 期末存貨   R#ya9GN{  
closing the book 結賬   UY)Iu|~0b  
columnar journal 多欄日記賬   20M]gw]  
combination 聯合   3'7X[{uBr  
commission 佣金   hy 3?.  
commodity 商品   yoT
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common stock 普通股   " "CNw-^t  
company 公司   #qEU GD`  
compensation 賠償   }To-c'  
compound interest 複利   ! OOOc  
consignee 承銷人   5X^`qUSv  
consignment 寄銷   C2L=i3R  
consignor 寄銷人   c=Zurqj  
consolidated balance sheet 合併資產負債表   l5U^ lc  
consolidated profit and loss account 合併損益表   [h.i,%Ua"P  
consolidation 合併   +X>Aj=#  
construction cost 營建成本   }dEf |6_  
construction revenue 營建收入   jtwe9  
contract 合同   C`aUitL}  
control account 統制賬戶   Fl\kt.G  
copyright 版權   xfqU atC  
corporation 公司   )<T2J0*  
cost 成本   WmblY2  
cost accounting 成本會計   Nu><r  
cost of labour 勞工成本   .0dx@Sbv  
cost of production 生產成本   h|EHK!<"8  
cost of manufacture 製造成本   1R#1Fy%  
cost of sales 銷貨成本   *[b~2  
cost price 成本價格   hM8FN  
credit 貸方   Hc\oR(L  
credit note 收款通知單   CSr2\ogT  
creditor 債權人   - ysd`&  
crossed check 橫線支票   6h&i<->  
current account 往來活期賬戶   &Z+.FTo  
current asset 流動資產   .Txwp?};  
current liability 流動負債   "g1Fg.o  
current profit and loss 本期損益   nwJc%0  
debit 借方   e?e oy|  
debt 債務   V|;os  
debtor 債務人   |(5|6r3  
deed 契據   +4k4z:<n  
deferred assets 遞延資產   vARZwIu^D  
deferred liabilities 遞延負債   okBaQH2lUl  
delivery 交貨   {
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delivery expense 送貨費   "':SWKuMx  
delivery order 出貨單   Y_nl
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demand draft 即期匯票   lH>6;sE  
demand note 即期票據   @SAJ*hfb0  
demurrage charge 延期費   z|zd=3c  
deposit 存款   B(pHo&ox  
deposit slip 存款單   i]0$7s9!  
depreciation 折舊   ZRC7j?ui8`  
direct cost 直接成本   5pq9x4&  
direct labour 直接人工   ;Y$d!an0  
director 董事   h6e,w$IL  
discount 折扣   XKbTjR  
discount on purchase 進貨折扣   z2SR/[I?  
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