[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。   $Se h4  
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acceptance 承兌   IsE3-X|  
account 賬戶   Ul9^"o  
accountant 會計員   RJzIzv99m  
accounting 會計   VQ|{Q}  
accounting system 會計制度   lFnYQab  
accounts payable 應付賬款   \U]K!K=  
accounts receivable 應收賬款   N`,\1hHMT  
accumulated profits 累積利益   j&_>_*.y  
adjusting entry ?#123;整記錄   MO0NNVVi%U  
adjustment ?#123;整   Ec}%!p_$  
administration expense 管理費用   c6#EgN,X  
advances 預付   NWvIwt{  
advertising expense 廣告費   nEd "~  
agency 代理   ;'8Wl  
agent 代理人   zMu9A|  
agreement 契約   Ycspdl+(S$  
allotments 分配數   S-88m
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allowance 津貼   Qd kus214  
amalgamation 合併   RuIBOo\XL7  
amortization 攤銷   k|
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amortized cost 應攤成本   ;Vat\,45pg  
annuities 年金   T+&fUhSy  
applied cost 已分配成本   m2jts(stp  
applied expense 已分配費用   1h?ve,$  
applied manufacturing expense 己分配製造費用   un_NBv}  
apportioned charge 攤派費用   m^!j)\sM5  
appreciation 漲價   R$hIgw+p[  
article of association 公司章程   4n6AK
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assessment 課稅   [)s4:V  
assets 資產   qe{;EH*  
attorney fee 律師費   v$Fz^<Na  
audit 審計   gM>?w{!LBx  
auditor 審計員   qz]qG=wmL  
average 平均數   GHd1?$  
average cost 平均成本   `|?<KF164  
bad debt 壞賬   8`urkEI^r  
balance 餘額   8+}rm6Y+  
balance sheet 資產負債表   r^}0qO,XM  
bank account 銀行賬戶   OxGfLeP.R!  
bank balance 銀行結存   )5~T%_  
bank charge 銀行手續費   ;9mRumLG"  
bank deposit 銀行存款   x>Q% hl  
bank discount 銀行貼現   Lk,q~  
bank draft 銀行匯票   lWj*tnnn[  
bank loan 銀行借款   03v+eT  
bank overdraft 銀行透支   <i</pA  
bankers acceptance 銀行承兌   q9rm9#}[J#  
bankruptcy 破產   mu{C>w_Rz  
bearer 持票人   F&R*njJcc  
beneficiary 受益人    5)'Y\~2  
bequest 遺產   v
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bill 票據   AZc=Bbh  
bill of exchange 匯票   n'V{  
bill of lading 提單   zhs@YMY  
bills discounted 貼現票據   E#:!&{O  
bills payable 應付票據   G`O*A
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bills receivable 應收票據   V
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board of directors 董事會   f;BY%$  
bonds 債券   InbB2l4G  
bonus 紅利   zu{K"7Bx  
book value 賬面價值   ial{A6X  
bookkeeper 簿記員   cWx`y><  
bookkeeping 簿記   7:?\1a  
branch office general ledger 支店往來賬戶   ]VKQm(,0  
broker 經紀人   A)"L+Yu5  
brought down 接前   06^
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brought forward 接上頁   o}:x-Y  
budget 預算   (Q=o9o:b  
by-product 副產品   !;,\HvEZYw  
by-product sales 副產品銷售   nL=+`aq_  
capital 股本   y4h
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capital income 資本收益   ptT-{vG  
capital outlay 資本支出   TS|Bz2(  
capital stock 股本   ao9#E"BfM  
capital stock certificate 股票   >4luZnWMI  
carried down 移後   #W)m({}  
carried forward 移下頁   tdxzs_V,-
 
cash 現金   3W[?D8yi)  
cash account 現金賬戶   uPl}NEwU|  
cash in bank 存銀行現金   mbkt7. ,P  
cash on delivery 交貨收款   T(x@gwc  
cash on hand 庫存現金   ca7Y+9< ;  
cash payment 現金支付   W%>T{}4  
cash purchase 現購   uthW AT &  
cash sale 現沽   *Igb3xK %  
cashier 出?#123;員   qH4|k2Lm  
cashiers check 本票   7ihcjyXB  
certificate of deposit 存款單折   LEPLoF3,  
certificate of indebtedness 借據   ?V!5V
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certified check 保付支票   k*N!U[]  
certified public accountant 會計師   ,M{G X  
charges 費用   H~s8M  
charge for remittances 匯水手續費   B_ict)}ld  
charter 營業執照   5e,u*J]  
chartered accountant 會計師   yZNG>1N  
chattles 動產    ?{"r(  
check 支票   bKsjbYuo  
che stub 支票存根   3f^Pr  
closed account 己結清賬戶   ?ld&}|W~  
closing 結算   hQj@D\}  
closing entries 結賬紀錄   */IiL%g4u  
closing stock 期末存貨   Og%Y._  
closing the book 結賬   kR97)}Y  
columnar journal 多欄日記賬   Pp!4Ak4TT9  
combination 聯合   v%T'!(0j/  
commission 佣金   ?HPAX  
commodity 商品   tlp,HxlP  
common stock 普通股   xA d@.^  
company 公司   e,}h^^"  
compensation 賠償   hH5~T5?\  
compound interest 複利   o 7kg.w|  
consignee 承銷人   _?O'A"  
consignment 寄銷   i#b/.oa  
consignor 寄銷人   I9G^T' W  
consolidated balance sheet 合併資產負債表   .
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consolidated profit and loss account 合併損益表   1}la )lC  
consolidation 合併   Cs>`f,o  
construction cost 營建成本   KHZ[drb6$  
construction revenue 營建收入   LcvczST  
contract 合同   ow9a^|@a  
control account 統制賬戶   _:Xmq&<W  
copyright 版權   y* ^UGJC:  
corporation 公司   oB5\^V$  
cost 成本   I{dy,\p  
cost accounting 成本會計   082iE G  
cost of labour 勞工成本   %k4Qx5`?d  
cost of production 生產成本   ].xSX0YQ%  
cost of manufacture 製造成本   v}u]tl$,  
cost of sales 銷貨成本   c|.te]!ds  
cost price 成本價格   rwXpB<@l@  
credit 貸方   `$JvWN,kB  
credit note 收款通知單   ZcjLv  
creditor 債權人   }~zDcj_  
crossed check 橫線支票   yC
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current account 往來活期賬戶   KJQ8Yhq  
current asset 流動資產   AA[1[  
current liability 流動負債   }_KzF~  
current profit and loss 本期損益   qzNb\y9G  
debit 借方   2LUsqL\m}.  
debt 債務   w*XM*yJHU  
debtor 債務人   lfDd%.:q4S  
deed 契據   GalSqtbmDt  
deferred assets 遞延資產   x
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deferred liabilities 遞延負債   E<+ G5j  
delivery 交貨   ^ 34Ng  
delivery expense 送貨費   bgBvzV&'8  
delivery order 出貨單   ~xxq.rL"  
demand draft 即期匯票   M}[Q2v\  
demand note 即期票據   dQ{qA(m  
demurrage charge 延期費   h+B7BjA>G  
deposit 存款   E{ c+`>CY  
deposit slip 存款單   SeXgBbGAne  
depreciation 折舊   iT==aJ=~/&  
direct cost 直接成本   u]
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direct labour 直接人工   gq+0t  
director 董事   K_L7a>Fr  
discount 折扣   %HpPTjAW  
discount on purchase 進貨折扣   | CFG<]  
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