[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。   ~gt@P  
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acceptance 承兌   GC'O[q+  
account 賬戶   F :DrX_O%  
accountant 會計員   |y!A&d=xYn  
accounting 會計   5!9zI+S|=`  
accounting system 會計制度   a8Wwq?@  
accounts payable 應付賬款   c&Q$L }  
accounts receivable 應收賬款   I%Z  
accumulated profits 累積利益   ,hmL/K0"(5  
adjusting entry ?#123;整記錄   c:.eGH_f  
adjustment ?#123;整   L}NSR  
administration expense 管理費用   93 hxSRw  
advances 預付   7K:PdF>/  
advertising expense 廣告費   ybUaTD@?}b  
agency 代理   > Nr#O  
agent 代理人   FVBYo%Ap  
agreement 契約   NGWxN8P6  
allotments 分配數   (7*}-Uy[C  
allowance 津貼   /Ci<xmP  
amalgamation 合併   <a+Z;>  
amortization 攤銷   Y<8 vw d  
amortized cost 應攤成本   3;Fhg!ZO  
annuities 年金   ~Cjn7  
applied cost 已分配成本   TS5Q1+hWHV  
applied expense 已分配費用   T6k0>[3xf  
applied manufacturing expense 己分配製造費用   T[A69O]v  
apportioned charge 攤派費用   F6dP,(  
appreciation 漲價   ?z u8)U  
article of association 公司章程   Z%\,w(o[h  
assessment 課稅   A5w6]:f2  
assets 資產   ,Y48[_ymm  
attorney fee 律師費   Y nZiTe@  
audit 審計   )dSi/  
auditor 審計員   1-QS~)+  
average 平均數   igAtRX%Qx  
average cost 平均成本   ;*&-C9b  
bad debt 壞賬   po7qmLq  
balance 餘額   OZ!^ak  
balance sheet 資產負債表   8dyg1F  
bank account 銀行賬戶   )\^-2[;  
bank balance 銀行結存   pb=h/8R  
bank charge 銀行手續費  
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bank deposit 銀行存款   j <RrLn_  
bank discount 銀行貼現   `y* }lg T  
bank draft 銀行匯票   I++. ee  
bank loan 銀行借款   wec)Ctj+  
bank overdraft 銀行透支   & ZB  
bankers acceptance 銀行承兌   ^G-@06/!  
bankruptcy 破產   C"enpc_C/  
bearer 持票人   }:#P)8/v>%  
beneficiary 受益人   >-{Hyx  
bequest 遺產   nt.y !k  
bill 票據   RCLeA=/N@0  
bill of exchange 匯票   'A[dCc8O  
bill of lading 提單   N)>ID(}F1  
bills discounted 貼現票據   <b<j =_
3  
bills payable 應付票據   RzusN S  
bills receivable 應收票據   2dgd~   
board of directors 董事會   4nz35BLr  
bonds 債券   @ur+;IK$  
bonus 紅利   6\S~P/PkE  
book value 賬面價值   &YeA:i?  
bookkeeper 簿記員   W+1^4::+  
bookkeeping 簿記   r!{Up7uL  
branch office general ledger 支店往來賬戶   s(roJbJ_;  
broker 經紀人   HE_8(Ms;8  
brought down 接前   kz7(Z 'pw  
brought forward 接上頁   :P=(k2  
budget 預算   -s'-eQF J  
by-product 副產品   @AuO`I@p=  
by-product sales 副產品銷售   Q)z8PQl O  
capital 股本   S>; 5[l 4  
capital income 資本收益   {cw /!B  
capital outlay 資本支出   ymcLFRu ,  
capital stock 股本   F1Bq$*'N$w  
capital stock certificate 股票   ,3 u}x,  
carried down 移後   {2"zVt#h  
carried forward 移下頁   Jqi%|,/]N  
cash 現金   fLAw12;^  
cash account 現金賬戶   HiJE}V;Vq  
cash in bank 存銀行現金   )sQ*Rd@t[8  
cash on delivery 交貨收款   *G9V'9  
cash on hand 庫存現金   _8agtQ:<  
cash payment 現金支付   b*Q&CL  
cash purchase 現購   mU9kVx1+  
cash sale 現沽   ]:/Q]n^  
cashier 出?#123;員   *siFj CN<  
cashiers check 本票   ;mKb]  
certificate of deposit 存款單折   dN[\xVcj  
certificate of indebtedness 借據   QnX(V[  
certified check 保付支票   % +\."eC  
certified public accountant 會計師   %BB%pC  
charges 費用   1hNq8*|  
charge for remittances 匯水手續費   n>U5R_T  
charter 營業執照   U_c
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chartered accountant 會計師   H~z`]5CN  
chattles 動產   ,izO{@We2{  
check 支票   &~U ]~;@  
che stub 支票存根   G'aDb/  
closed account 己結清賬戶   P J[`|  
closing 結算   Z># i**  
closing entries 結賬紀錄   hqkz^!rp  
closing stock 期末存貨   m/EFHS49  
closing the book 結賬   l0i^uMS  
columnar journal 多欄日記賬   @>H75  
combination 聯合   F`]2O:[  
commission 佣金   t}/( b/VD  
commodity 商品   q?/a
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common stock 普通股   @bP)406p  
company 公司   Jma1N;d  
compensation 賠償   5bpEYW+  
compound interest 複利   CF5`-wj/#  
consignee 承銷人   6<(
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consignment 寄銷   :tv,]05t  
consignor 寄銷人   hpL;bM'  
consolidated balance sheet 合併資產負債表   sZF6h=67D  
consolidated profit and loss account 合併損益表   3=]sLn0L  
consolidation 合併   x{WD;$J  
construction cost 營建成本   L5:$U>H(  
construction revenue 營建收入   ZbAcO/  
contract 合同   cDH^\ -z  
control account 統制賬戶   T0 rGM  
copyright 版權   mUF,@>o  
corporation 公司   *,WU?tl&  
cost 成本   _n>,!vH  
cost accounting 成本會計   1c{DY  
cost of labour 勞工成本   xe&i^+i  
cost of production 生產成本   m$T-s|SY  
cost of manufacture 製造成本    l"]}Ts#  
cost of sales 銷貨成本   vn"{I&L+w0  
cost price 成本價格   )U{Qj5W+F  
credit 貸方   ]+:^W^bs:  
credit note 收款通知單   "o} +Ciul  
creditor 債權人   N7R!C)!IL  
crossed check 橫線支票   )~ h}  
current account 往來活期賬戶   -Wi` G  
current asset 流動資產   xAMW-eF?d  
current liability 流動負債   t" Z6[XG  
current profit and loss 本期損益   C/6V9;U  
debit 借方   j^rIH#V   
debt 債務   ,^f+^^  
debtor 債務人   w%BL  
deed 契據   $,Yd>%Y  
deferred assets 遞延資產   I,@6J(9  
deferred liabilities 遞延負債   dT1H  
delivery 交貨   ><HE; cVg?  
delivery expense 送貨費   AoL2@C.C%D  
delivery order 出貨單   ?zHPJLv|Y  
demand draft 即期匯票   ]^K4i)\  
demand note 即期票據   _8UDT^?8,  
demurrage charge 延期費   =D #bb<o  
deposit 存款   Lrq.Ab#  
deposit slip 存款單  
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depreciation 折舊   Px`!A EFd[  
direct cost 直接成本   "y/?WQ>,3  
direct labour 直接人工   FZE"7ec>m  
director 董事   GD_hhDyD  
discount 折扣   gi _5?$  
discount on purchase 進貨折扣   ZlzjVU/E  
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