[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。   UI<'T3b  
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acceptance 承兌   L G,XhN  
account 賬戶   '|J-8"  
accountant 會計員   @-qxNw  
accounting 會計   >>(2ZJ  
accounting system 會計制度   fF_1ZKx+#!  
accounts payable 應付賬款   S%Pk@n`z]  
accounts receivable 應收賬款   G+m|A*[>  
accumulated profits 累積利益   KVtnz  
adjusting entry ?#123;整記錄   @-kzSm  
adjustment ?#123;整   >`5iq.v  
administration expense 管理費用   ^(N+s?  
advances 預付   >P>.j+o/  
advertising expense 廣告費   Ny*M{}E  
agency 代理   !g=
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agent 代理人   fk*JoR.o  
agreement 契約   OrPIvP<w@  
allotments 分配數   ?5$\8gZ  
allowance 津貼   VXn]*Mo  
amalgamation 合併   R@=ve %a-  
amortization 攤銷   qnrf%rS  
amortized cost 應攤成本   O*H:CW  
annuities 年金   =H>rX 2k  
applied cost 已分配成本   K\IS"b3X  
applied expense 已分配費用   z\_q`43U7  
applied manufacturing expense 己分配製造費用   KT{<iz_  
apportioned charge 攤派費用   &^63*x; hE  
appreciation 漲價   0>H<6Ja  
article of association 公司章程    Ca@[]-_H  
assessment 課稅   9w11kut-!  
assets 資產   *ErTDy(   
attorney fee 律師費   a}
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audit 審計   (66X  
auditor 審計員   &^ =t%A%#  
average 平均數   Z)P x6\?+  
average cost 平均成本   q&jZmr  
bad debt 壞賬   m ~fqZK  
balance 餘額   ]'~'V2Ey  
balance sheet 資產負債表   p|(910OEQ  
bank account 銀行賬戶   hB P]^~(  
bank balance 銀行結存   iBN,YPo~  
bank charge 銀行手續費   %dw-}1X  
bank deposit 銀行存款   -T4?5T_  
bank discount 銀行貼現   &oTSff>p}  
bank draft 銀行匯票   (G#)[0<fX  
bank loan 銀行借款   bxkp9o  
bank overdraft 銀行透支   n3 isLNvIp  
bankers acceptance 銀行承兌   (LL4V 3)  
bankruptcy 破產   9m!4U2N,s  
bearer 持票人   ~;UK/OZ  
beneficiary 受益人   Bq79Ev .-  
bequest 遺產   hS*3yCE"8  
bill 票據   ;?=] ffa{  
bill of exchange 匯票   q$:T<mFK$  
bill of lading 提單   / DeIs  
bills discounted 貼現票據   W>wE8? _,  
bills payable 應付票據   ;]Y.2 J  
bills receivable 應收票據   Fd5{pM3  
board of directors 董事會   ;o%
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bonds 債券   `u%//m_(  
bonus 紅利   G A2S  
book value 賬面價值   J^n(WnM*F  
bookkeeper 簿記員   >I]t|RT])  
bookkeeping 簿記   B wtD!de$  
branch office general ledger 支店往來賬戶   ;OPzT9  
broker 經紀人   7k+UCiu>  
brought down 接前   ZN%$k-2  
brought forward 接上頁   b=K   
budget 預算   /LuwPM  
by-product 副產品   NZ7a^xT_)  
by-product sales 副產品銷售   ?*[t'D9f-  
capital 股本   @L{HT8utK3  
capital income 資本收益   Kk9 JZ[nT'  
capital outlay 資本支出   .H7"nt^  
capital stock 股本   aina6@S  
capital stock certificate 股票   p8Lb*7W  
carried down 移後   [g&Q_+,j  
carried forward 移下頁   :V}8a!3h  
cash 現金   j#-ZL-N  
cash account 現金賬戶   A-ir   
cash in bank 存銀行現金   e3)rF5pp  
cash on delivery 交貨收款   r^WO$u|@i  
cash on hand 庫存現金   _P,fJ`w  
cash payment 現金支付   <MT_zET  
cash purchase 現購   f+fF5Z\  
cash sale 現沽   >,uof?  
cashier 出?#123;員   >/5D/}4  
cashiers check 本票   0/{-X[z  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   1tQZyHc42;  
certified check 保付支票   k5g\s9n]  
certified public accountant 會計師   '(^p$=3|@D  
charges 費用   &>L\unS  
charge for remittances 匯水手續費   gOgG23 x  
charter 營業執照   ,0lRs   
chartered accountant 會計師   s8@fZ4  
chattles 動產   47`{ e_YP0  
check 支票   ;X|;/@@  
che stub 支票存根   j(/"}d3osm  
closed account 己結清賬戶   YDs/BF Z  
closing 結算   pfZn<n5p  
closing entries 結賬紀錄   m]7Y )&3  
closing stock 期末存貨   I[tU}ojP  
closing the book 結賬    g
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columnar journal 多欄日記賬   ]$0{PBndW  
combination 聯合   ;)"r^M)):  
commission 佣金   AWD &K!  
commodity 商品   jqb,^T|j;m  
common stock 普通股   W!XFa A$  
company 公司   \&ERSk2  
compensation 賠償   wnt^WW=a[  
compound interest 複利   :T%,.sH  
consignee 承銷人   C:EF(/>+-  
consignment 寄銷   q_cqjly<  
consignor 寄銷人   4sNM#]%|  
consolidated balance sheet 合併資產負債表   oJ
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consolidated profit and loss account 合併損益表   *Vv ;NA/  
consolidation 合併   .N/4+[2p(  
construction cost 營建成本   97F$$d54T  
construction revenue 營建收入   Q`r1pO  
contract 合同   /xrt,M@  
control account 統制賬戶   K# _plpr  
copyright 版權    ^4 es  
corporation 公司   RDzL@xCcn  
cost 成本   OjrQ[`(E  
cost accounting 成本會計   cf0em!  
cost of labour 勞工成本   _I5p 7X  
cost of production 生產成本    z)QyQ  
cost of manufacture 製造成本   <C${1FO7If  
cost of sales 銷貨成本   %4n=qK9T5  
cost price 成本價格   mz9Kwxe  
credit 貸方   NmOQ7T  
credit note 收款通知單   $Cc4Sggq  
creditor 債權人   G!0|ocE}  
crossed check 橫線支票   .Ddl.9p5  
current account 往來活期賬戶   Gp32\^H|<  
current asset 流動資產   2S!=2u +7  
current liability 流動負債   ;#rtV ;  
current profit and loss 本期損益   6"&&s  
debit 借方   -J? df  
debt 債務   tH>%`:  
debtor 債務人   #cjB <APY  
deed 契據   r~t&;yRv  
deferred assets 遞延資產   `I6)e{5t  
deferred liabilities 遞延負債   L d#  
delivery 交貨   "GZhr[AW  
delivery expense 送貨費   :V+t|@m5l  
delivery order 出貨單   ~a/yLI"'g  
demand draft 即期匯票   Kq-y1h]7H  
demand note 即期票據   2Q1* Xq{  
demurrage charge 延期費   z^Oiwzo  
deposit 存款   _ogT(uYyr  
deposit slip 存款單   CZwZ#WV6  
depreciation 折舊   }"q1B  
direct cost 直接成本   %pTbJaM\U  
direct labour 直接人工   v[F_r  
director 董事   'e{e>>03  
discount 折扣   zg8m(=k'  
discount on purchase 進貨折扣   .z+QyNc:  
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