[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。   EXMW,  
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acceptance 承兌   vHZq z<  
account 賬戶   U&i#cF  
accountant 會計員   >AFQm  
accounting 會計   N5c*#lHI  
accounting system 會計制度   ku4Gc6f#gG  
accounts payable 應付賬款   %QG3~b% h  
accounts receivable 應收賬款   !2Gua1z!CJ  
accumulated profits 累積利益   Mz.C`Z>o  
adjusting entry ?#123;整記錄   inY_cn?  
adjustment ?#123;整   _\=x A6!  
administration expense 管理費用   *I!R0;HT  
advances 預付   |8pSMgN  
advertising expense 廣告費   4E2#krE%  
agency 代理   o}DRp4;Ka  
agent 代理人   _Pno9|  
agreement 契約   @F]w]d  
allotments 分配數   ^k*%`iQ  
allowance 津貼   ~s-bA#0S  
amalgamation 合併   L3w.<h  
amortization 攤銷   ,m[XeI  
amortized cost 應攤成本   ?wu@+  
annuities 年金   w
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applied cost 已分配成本   !E&l=*lM.  
applied expense 已分配費用   \=D+7'3  
applied manufacturing expense 己分配製造費用   Ni8%K6]z  
apportioned charge 攤派費用   [n2zdiiBd  
appreciation 漲價   udT0`6l;  
article of association 公司章程   #]dq^B~~  
assessment 課稅   R%4Yg(-Q  
assets 資產   0$ON`Vsu|  
attorney fee 律師費   L pq)TE#  
audit 審計   @ R[K8  
auditor 審計員   O &MH5^I  
average 平均數   'z^'+}iyv  
average cost 平均成本   je@&|9h   
bad debt 壞賬   v-N4&9)%9  
balance 餘額   :2H]DDg(  
balance sheet 資產負債表   P4HoKoj2`  
bank account 銀行賬戶   zJP jsD]  
bank balance 銀行結存   "n]x%. *  
bank charge 銀行手續費   Y(t/=3c[  
bank deposit 銀行存款   D_?Tj  
bank discount 銀行貼現   |fywqQFq  
bank draft 銀行匯票   &a4FGzR#  
bank loan 銀行借款   ;e*okYM  
bank overdraft 銀行透支   i9Beap/t$  
bankers acceptance 銀行承兌   k;j l3GV  
bankruptcy 破產   -8l(eDm"m  
bearer 持票人   $K+|bb  
beneficiary 受益人   *=O]^|]2  
bequest 遺產   z{&Av  
bill 票據   )sW!s3>S>  
bill of exchange 匯票   7TEpjSuF  
bill of lading 提單   g 0" xG}d  
bills discounted 貼現票據   VQ,5&-9Y3  
bills payable 應付票據   ^SsdM#E  
bills receivable 應收票據   DLP@?]BBOA  
board of directors 董事會   p:4-b"O  
bonds 債券   kkfBVmuW  
bonus 紅利   
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book value 賬面價值   G6
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bookkeeper 簿記員   4i.&geXA.  
bookkeeping 簿記   .?rs5[th*  
branch office general ledger 支店往來賬戶   fPHV]8Ft|  
broker 經紀人   :!l.ze{F  
brought down 接前   Y[vP]7-  
brought forward 接上頁    ]Tb?z&  
budget 預算   Qy"%%keV'T  
by-product 副產品   sxA]o|  
by-product sales 副產品銷售   Iila|,cM  
capital 股本   MM]0}65KG  
capital income 資本收益   ]KEE+o  
capital outlay 資本支出   9od c :  
capital stock 股本   QVRQUd  
capital stock certificate 股票   Xp|4WM  
carried down 移後   dl[%C6  
carried forward 移下頁   wh8;:<|  
cash 現金   VRgckh m  
cash account 現金賬戶   bDI

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cash in bank 存銀行現金   5x|$q
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cash on delivery 交貨收款   IJKdVb~   
cash on hand 庫存現金    -fV\JJ  
cash payment 現金支付   % >a /m.$  
cash purchase 現購   -W.-m2:1  
cash sale 現沽   A(uo%QE|  
cashier 出?#123;員   $[b}r#P  
cashiers check 本票   +|b#|>6  
certificate of deposit 存款單折   WF*j^ %5  
certificate of indebtedness 借據   
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certified check 保付支票   -(e=S^36  
certified public accountant 會計師   AcEz$wy  
charges 費用   <$hv{a  
charge for remittances 匯水手續費   _.R]K$U  
charter 營業執照   = SuJ*   
chartered accountant 會計師   yPT o,,ca=  
chattles 動產   k&:q|[N  
check 支票   ?7TmAll<.s  
che stub 支票存根   7[0
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closed account 己結清賬戶   S&-F(#CF^  
closing 結算   #g@4c3um|  
closing entries 結賬紀錄   o3\^9-jmp  
closing stock 期末存貨   j@#RfVx  
closing the book 結賬   fQ"Vx!  
columnar journal 多欄日記賬   ?Fl O,|   
combination 聯合   TD *AFR3Oz  
commission 佣金   o<p4r}*AVJ  
commodity 商品   ]l h=ZC  
common stock 普通股   h4itXJy52B  
company 公司   K@
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compensation 賠償   AxH`4=3<  
compound interest 複利   ^b~ZOg[p  
consignee 承銷人   k<j]b^jbz  
consignment 寄銷   2"|7 YI  
consignor 寄銷人   Pzd!"Gl9  
consolidated balance sheet 合併資產負債表   qhG2j;  
consolidated profit and loss account 合併損益表   Z_dL@\#|  
consolidation 合併   ^fsC]9NS  
construction cost 營建成本   5M9o(Z\AF  
construction revenue 營建收入   nj00g>:>  
contract 合同   D3,)H%5.y  
control account 統制賬戶   pO fw *lD  
copyright 版權   +:jv )4^O  
corporation 公司   6C"zBJcGc  
cost 成本   gBWr)R  
cost accounting 成本會計   a
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cost of labour 勞工成本   !mWm@}Ujg  
cost of production 生產成本   ^V9|uHOJoq  
cost of manufacture 製造成本   /*e<r6  
cost of sales 銷貨成本   v9,cL.0&  
cost price 成本價格   m5] a  
credit 貸方   uVhz
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credit note 收款通知單   {/N8[?zML  
creditor 債權人   -Jv3D$f]a  
crossed check 橫線支票   g,o46`6"  
current account 往來活期賬戶   Isvb;VT9L  
current asset 流動資產   G(shZ=fq  
current liability 流動負債   K?e16;  
current profit and loss 本期損益   ^x/D 8M  
debit 借方   =d<~
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debt 債務   7BqP3T=&_  
debtor 債務人   =zrfh-lwH  
deed 契據   uTz>I'f  
deferred assets 遞延資產   )h>dD  
deferred liabilities 遞延負債   FYu30  
delivery 交貨   @].!}tz  
delivery expense 送貨費   90Sras>F  
delivery order 出貨單   9An\uH)mL  
demand draft 即期匯票   ;gu4~LQw  
demand note 即期票據   *wX[zO+o  
demurrage charge 延期費   i4WHjeo\  
deposit 存款   P*}aeu&lnD  
deposit slip 存款單   HE_
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depreciation 折舊   z<^LY]  
direct cost 直接成本   x./"SQ=R+  
direct labour 直接人工   =+?OsH v  
director 董事   (M u;U!M"P  
discount 折扣   &Qj1uf92.  
discount on purchase 進貨折扣     </5  
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