[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。   {Ylj]  
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acceptance 承兌   mmwwz  
account 賬戶   BtBy.bR  
accountant 會計員   k#JFDw\  
accounting 會計   m1]rLeeEt  
accounting system 會計制度   l"IBt:  
accounts payable 應付賬款   fT[6Cw5w`  
accounts receivable 應收賬款   x\3 ` W  
accumulated profits 累積利益   v_{`O'#j^  
adjusting entry ?#123;整記錄   1^}()H62}  
adjustment ?#123;整   6\\B{%3R2  
administration expense 管理費用   0Ny0#;P  
advances 預付   u<!!%C~+=  
advertising expense 廣告費   5>KAVtYvc  
agency 代理   }!Qo wG  
agent 代理人   Lt@4F   
agreement 契約   9{70l539  
allotments 分配數   A. U<  
allowance 津貼   [5)1 4% x  
amalgamation 合併   .DHZs#R  
amortization 攤銷   GQ2&D}zh  
amortized cost 應攤成本   p
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annuities 年金   e1~C>  
applied cost 已分配成本   Yah3I@xGy  
applied expense 已分配費用   +]I;C  
applied manufacturing expense 己分配製造費用   A{x&5yX8  
apportioned charge 攤派費用   |]+m<Dpyr2  
appreciation 漲價   w][ 
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article of association 公司章程   Te$/[ `<U  
assessment 課稅   "Z&qOQg%3  
assets 資產   duXv [1  
attorney fee 律師費   6\4oHRJC  
audit 審計   wE%v[q[*X  
auditor 審計員   jtQ2vJ-  
average 平均數   Eqp?cKrji  
average cost 平均成本   ?tqTG2!(  
bad debt 壞賬   `q7I;w+g  
balance 餘額   Ip.5I!h[Xb  
balance sheet 資產負債表   @ewQx|  
bank account 銀行賬戶   eK/[ jxNO  
bank balance 銀行結存   CyzvQfpZr  
bank charge 銀行手續費   pUwx`"DrR  
bank deposit 銀行存款   pSE"]N  
bank discount 銀行貼現   FxM`$n~K  
bank draft 銀行匯票   ETSBd[  
bank loan 銀行借款   n@T4z.*~lA  
bank overdraft 銀行透支   `9a%}PVQ-  
bankers acceptance 銀行承兌   P8DJv-f`  
bankruptcy 破產   YOGwQ  
bearer 持票人   o6xl,T%  
beneficiary 受益人   DI!NP;E  
bequest 遺產   G{+sC 2  
bill 票據   F
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bill of exchange 匯票   5SR29Z[  
bill of lading 提單   E`LML?  
bills discounted 貼現票據   0
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bills payable 應付票據   zhHQJcQ.  
bills receivable 應收票據   b]4yFwb  
board of directors 董事會   NjYpNd?g  
bonds 債券   "E/F{6NH  
bonus 紅利   [m3G%PO@Da  
book value 賬面價值   ^uIZs}=+  
bookkeeper 簿記員   u;!CQ w/  
bookkeeping 簿記   }k\a~<'X  
branch office general ledger 支店往來賬戶   |;OM,U2  
broker 經紀人   sb4 r\[?  
brought down 接前   +s1+;VUs3  
brought forward 接上頁  
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budget 預算   FK@rZP  
by-product 副產品   Wf0ui1@  
by-product sales 副產品銷售   `o/tpuI  
capital 股本   D'Byl,W$
 
capital income 資本收益   n U$Lp`  
capital outlay 資本支出   f IQ$a>  
capital stock 股本   CWCE}WU>4  
capital stock certificate 股票   hkHMBsNi  
carried down 移後   e#FaK^V  
carried forward 移下頁   :ozHuHJ#  
cash 現金   7" Dw4}T  
cash account 現金賬戶   =ZzhH};aX  
cash in bank 存銀行現金   \&@Tq-o  
cash on delivery 交貨收款   
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cash on hand 庫存現金   r'{p Tgm#  
cash payment 現金支付   y'2K7\>E  
cash purchase 現購   fJc,KZy  
cash sale 現沽   /~J#c=  
cashier 出?#123;員   &vdGKYs 6  
cashiers check 本票   *% Vd2jW/  
certificate of deposit 存款單折   9OF5A<%"u  
certificate of indebtedness 借據   #3kR}Amow  
certified check 保付支票   =J0FT2 d  
certified public accountant 會計師   \Qu~iB(Y  
charges 費用   u"X8(\pOn  
charge for remittances 匯水手續費   [A*vl9=  
charter 營業執照   jpm}EOq<%  
chartered accountant 會計師   sl |S9Ix  
chattles 動產   t8]u#bx"?  
check 支票   *7BY$q  
che stub 支票存根   *v l_3S5_  
closed account 己結清賬戶   rZ:  
closing 結算   6$fC R  
closing entries 結賬紀錄   r;upJbSX  
closing stock 期末存貨   w V27  
closing the book 結賬   }-: d*YtK  
columnar journal 多欄日記賬   ]$0{PBndW  
combination 聯合   ;)"r^M)):  
commission 佣金   AWD &K!  
commodity 商品   jqb,^T|j;m  
common stock 普通股   <(3Uu()   
company 公司   \&ERSk2  
compensation 賠償   G\jr^d\  
compound interest 複利   9dqD(S#C;"  
consignee 承銷人   J +<|8D  
consignment 寄銷   F3';oyy  
consignor 寄銷人   rLh490
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consolidated balance sheet 合併資產負債表   \ E[0KvN;O  
consolidated profit and loss account 合併損益表   I`Rxijz  
consolidation 合併   `1M_rG1/+  
construction cost 營建成本   5jx{O${u  
construction revenue 營建收入   gJvc<]W8!  
contract 合同   +n2x@ 0op  
control account 統制賬戶   ,1^)JshZ~  
copyright 版權   YJrK oK}  
corporation 公司   pA+Qb.z5z  
cost 成本   47$JN}qI0  
cost accounting 成本會計   /R9>\}.yJ  
cost of labour 勞工成本   xv4nYm9  
cost of production 生產成本   
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cost of manufacture 製造成本   1;ZEuO  
cost of sales 銷貨成本   {oBVb{<  
cost price 成本價格   0A5xG&  
credit 貸方   1D=M
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credit note 收款通知單   +/x|P-  
creditor 債權人   8ne5 B4  
crossed check 橫線支票   @OwU[\6fc}  
current account 往來活期賬戶   ELY$ ]^T  
current asset 流動資產   P5] cEZ n  
current liability 流動負債   pxDZ}4mOh  
current profit and loss 本期損益   V!]e#QH;  
debit 借方   {) Y &Vr5  
debt 債務   EMs$~CL4  
debtor 債務人   Jv7
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deed 契據   6JK;]Ah  
deferred assets 遞延資產   Fo~C,@/Qt  
deferred liabilities 遞延負債   p)TH^87  
delivery 交貨   Szwa2IdI.  
delivery expense 送貨費   wx<5*8zP  
delivery order 出貨單   &,NHk9.aq  
demand draft 即期匯票   P d*}0a~  
demand note 即期票據   3bE^[V8/  
demurrage charge 延期費   jUBlIVl]  
deposit 存款   8&dmH&  
deposit slip 存款單   ]*):2%f  
depreciation 折舊   H~x0-q<8  
direct cost 直接成本   Eq'{uV:  
direct labour 直接人工   '|WMt g  
director 董事   +k8><_vr}  
discount 折扣   Dk]Y\:  
discount on purchase 進貨折扣   DrMcE31  
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