[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。   C jISU$O  
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acceptance 承兌   $ @g\wz  
account 賬戶   s;e%*4  
accountant 會計員   fUx;_GX?  
accounting 會計   .;}vp*  
accounting system 會計制度   o9\J vJk  
accounts payable 應付賬款   @( p
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accounts receivable 應收賬款   I
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accumulated profits 累積利益   L|ZxB7xk  
adjusting entry ?#123;整記錄   C$WUg<kcK'  
adjustment ?#123;整   Nk?eVJ)  
administration expense 管理費用   ~8:q-m_h  
advances 預付   i]x_W@h  
advertising expense 廣告費   znnnqR0us  
agency 代理   'tvX.aX2  
agent 代理人   Jx@_OE_vp  
agreement 契約   dyWj+N5(  
allotments 分配數   VJbsM1y M  
allowance 津貼   hhWIwR  
amalgamation 合併   @=rYOQj|  
amortization 攤銷   '^B[Krs'Z`  
amortized cost 應攤成本   8uAA6h+  
annuities 年金   u+EZ "p;o  
applied cost 已分配成本   K Q^CiX  
applied expense 已分配費用   D[/h7Ha  
applied manufacturing expense 己分配製造費用   +a3H1 tt~  
apportioned charge 攤派費用   8k
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appreciation 漲價   4N6JKS  
article of association 公司章程   v}\4/u  
assessment 課稅   {z#!3a  
assets 資產   +x NV1bM  
attorney fee 律師費  
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audit 審計   Br4[hUV/  
auditor 審計員   @*e5(@R  
average 平均數   ]QC9y:3  
average cost 平均成本   Gb!R>WY  
bad debt 壞賬   ;P *`v  
balance 餘額   hZ_@U?^  
balance sheet 資產負債表   :3b.`s(M  
bank account 銀行賬戶   ;n,xu0/  
bank balance 銀行結存   w1Txz4JqB  
bank charge 銀行手續費   }fO+b5U  
bank deposit 銀行存款   }TQa<;Q  
bank discount 銀行貼現   r)S:-wP  
bank draft 銀行匯票   C&|K7Zp0v  
bank loan 銀行借款   jQBL8<  
bank overdraft 銀行透支   O h# z zo  
bankers acceptance 銀行承兌   wxJu=#!M  
bankruptcy 破產   S5o,\wT  
bearer 持票人   \)$:  
beneficiary 受益人   8+i=u" <  
bequest 遺產   3c%_RI.  
bill 票據   9U>OeTh(  
bill of exchange 匯票   ^'\JI  
bill of lading 提單   'uC=xG.*}  
bills discounted 貼現票據   :%_\!FvS  
bills payable 應付票據   }ChScY  
bills receivable 應收票據   mUj_V#v  
board of directors 董事會   +Tt.5>N  
bonds 債券   -w"$[XP  
bonus 紅利   E$.fAIt  
book value 賬面價值   n&l(aRoyx  
bookkeeper 簿記員   ZJe^MnE (G  
bookkeeping 簿記   2cEvsvw>  
branch office general ledger 支店往來賬戶   "%}24t%  
broker 經紀人   (/7b8)g  
brought down 接前   '8Cg2v5&w  
brought forward 接上頁   {oSdVRI  
budget 預算   \5|MW)x  
by-product 副產品   |yl,7m/B-G  
by-product sales 副產品銷售   OUq%d8W  
capital 股本   *8r^!(Kj  
capital income 資本收益   OxQ5P;O  
capital outlay 資本支出   v%rmf
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capital stock 股本   E
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capital stock certificate 股票   1etT."  
carried down 移後   P!Brw72  
carried forward 移下頁   4VF4
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cash 現金   'ZJb`  
cash account 現金賬戶   IwXWtVL  
cash in bank 存銀行現金   u*f`\vs   
cash on delivery 交貨收款   ~R&rQJJeJ  
cash on hand 庫存現金   7Kf  
cash payment 現金支付   E
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cash purchase 現購   V0NLwl O  
cash sale 現沽   tD* k   
cashier 出?#123;員   
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cashiers check 本票   X J`*dgJ  
certificate of deposit 存款單折   5vFM0  
certificate of indebtedness 借據   + -uQ] ^n  
certified check 保付支票   Pbd[gKX_  
certified public accountant 會計師   X%mga~fB  
charges 費用   cLEd-{x  
charge for remittances 匯水手續費   LC4VlfU  
charter 營業執照   !Q WNHL  
chartered accountant 會計師   ~!S/{Un   
chattles 動產   Gphy8~eS  
check 支票   _TLspqi  
che stub 支票存根   ic5af"/(\  
closed account 己結清賬戶   v%$l(  
closing 結算   6cd!;Ca
 
closing entries 結賬紀錄   |sI@m@  
closing stock 期末存貨   eL>wKu:r  
closing the book 結賬   {yv_Ni*6!  
columnar journal 多欄日記賬   Tdade+  
combination 聯合  
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commission 佣金   XHxJzYMc  
commodity 商品   O|S,="h"}  
common stock 普通股   [;yKbw!C  
company 公司   E nG
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compensation 賠償   :pM)I5MN[  
compound interest 複利   \6
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consignee 承銷人   sj4\lpZ3h  
consignment 寄銷   6fo\z2  
consignor 寄銷人   mKjTJzS  
consolidated balance sheet 合併資產負債表   ,ss"
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consolidated profit and loss account 合併損益表   'z^'+}iyv  
consolidation 合併   w[F})u]E  
construction cost 營建成本   Td,d9M  
construction revenue 營建收入   >|, <9z`D  
contract 合同   e`co:HO`#  
control account 統制賬戶   Auc&dpW  
copyright 版權   *xJ] e.  
corporation 公司   GMg!2CIU  
cost 成本   :8(jhs  
cost accounting 成本會計   KTt+}-vP^  
cost of labour 勞工成本   &a4FGzR#  
cost of production 生產成本   ;e*okYM  
cost of manufacture 製造成本   Q>\Ho'  
cost of sales 銷貨成本   yH=<KYk  
cost price 成本價格   w>8HS+  
credit 貸方   [) 0JI6  
credit note 收款通知單   K>vl o/#!  
creditor 債權人   t #Kucde  
crossed check 橫線支票   SHs [te[  
current account 往來活期賬戶   %19~9Tw  
current asset 流動資產   %f'=9pit  
current liability 流動負債   `*[\b9>  
current profit and loss 本期損益   )^BZ ,e  
debit 借方   [<5/s$,i  
debt 債務   '.<iV!ZdZ  
debtor 債務人    ZB|s/  
deed 契據   I{[}1W3]W  
deferred assets 遞延資產   bl
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deferred liabilities 遞延負債   u:']jw=f  
delivery 交貨   6\u. [2lE^  
delivery expense 送貨費   ]]_5_)"4  
delivery order 出貨單   P5h
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demand draft 即期匯票   -<k)|]8  
demand note 即期票據   [u;(4sa}  
demurrage charge 延期費   &OZx!G^Z  
deposit 存款   \pkK >R  
deposit slip 存款單   R<_VWPlj  
depreciation 折舊   G
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direct cost 直接成本   BKO^ux%  
direct labour 直接人工   Q|P M6ta  
director 董事   `q\F C[W  
discount 折扣   8\9W:D@"x  
discount on purchase 進貨折扣   r>! @Z2%s  
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