[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。   HW#@e kh  
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acceptance 承兌   kX:1=+{xg  
account 賬戶   EVA&By6_k  
accountant 會計員   I }8b]  
accounting 會計   V-X Ty iv  
accounting system 會計制度   %[azMlp<  
accounts payable 應付賬款   N%e^2O)  
accounts receivable 應收賬款   qG g29  
accumulated profits 累積利益   A* Pz-z>z  
adjusting entry ?#123;整記錄   %,aSD#l`f  
adjustment ?#123;整   .0;\cv4}  
administration expense 管理費用   \%V !& !'  
advances 預付   zvdIwV&oT  
advertising expense 廣告費   dNov= w  
agency 代理   ^<    
agent 代理人   ];N/KHeZ  
agreement 契約   z92Xc  
allotments 分配數   dk]A,TB*2  
allowance 津貼   :2:%  
amalgamation 合併   9JJ6$cLF  
amortization 攤銷   X;#Ni}af  
amortized cost 應攤成本   ocp  
annuities 年金   R9QW%!:,\2  
applied cost 已分配成本   -mLu!32I<  
applied expense 已分配費用   1|:;~9n<t  
applied manufacturing expense 己分配製造費用   c+8 Y|GB  
apportioned charge 攤派費用   W2M[w_~QE  
appreciation 漲價   $Q,]2/o6n  
article of association 公司章程   r
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assessment 課稅   -@B6$XWL  
assets 資產   QA)W(1  
attorney fee 律師費   1Oak8 \G  
audit 審計   1(%6X*z  
auditor 審計員   ejbtdU8N<  
average 平均數   BuxU +  
average cost 平均成本   mS0;2xU  
bad debt 壞賬   t?=V<Yd1  
balance 餘額   'GO*6$/  
balance sheet 資產負債表   QXEZ?gx  
bank account 銀行賬戶   AgUjC  
bank balance 銀行結存   lTtc#  
bank charge 銀行手續費   n0%S: (  
bank deposit 銀行存款   K 6,c||#<  
bank discount 銀行貼現   $v"CQD  
bank draft 銀行匯票   1CV?  
bank loan 銀行借款   ,JPDPI/a  
bank overdraft 銀行透支   #$!^1y
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bankers acceptance 銀行承兌   _)4zm  
bankruptcy 破產   ]+tO  
bearer 持票人   k ,r*xt  
beneficiary 受益人   :?i,!0#"  
bequest 遺產   RK)ikLgp  
bill 票據   + EKp*Vje  
bill of exchange 匯票   +8GxX
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bill of lading 提單   (IA:4E}  
bills discounted 貼現票據   _p9 _Pg8  
bills payable 應付票據   r'XWt]B+[  
bills receivable 應收票據   _eH@G(W(  
board of directors 董事會   /1=x8Sb  
bonds 債券   v`:!$U* H=  
bonus 紅利   {?X +Yw  
book value 賬面價值   yWr&G@>G  
bookkeeper 簿記員   )5o6*(Y  
bookkeeping 簿記   (dV7N  
branch office general ledger 支店往來賬戶   5p3:8G7  
broker 經紀人   OG
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brought down 接前   <Oy2JjY  
brought forward 接上頁   +j$nbU0U  
budget 預算   <\d2)Iv  
by-product 副產品   ~uB@oKMru  
by-product sales 副產品銷售   ww'B!Ml>F  
capital 股本   
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capital income 資本收益   f;&XTF5D^  
capital outlay 資本支出   #ZHKq7  
capital stock 股本   
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capital stock certificate 股票   :cP u  
carried down 移後   x$S~>H<a  
carried forward 移下頁   m]{/5L  
cash 現金   VwXR,(  
cash account 現金賬戶   [:A">eYI  
cash in bank 存銀行現金   IQmlmu  
cash on delivery 交貨收款   vJ&35nF&  
cash on hand 庫存現金   4
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cash payment 現金支付   {%\;'&@z\  
cash purchase 現購   a<((\c_8G  
cash sale 現沽   ]a:T]x6'  
cashier 出?#123;員   n~i^+pD@  
cashiers check 本票   +5kQ;D{+  
certificate of deposit 存款單折   (F:|tiV+  
certificate of indebtedness 借據   -}8r1jQH;  
certified check 保付支票   u=(.}  
certified public accountant 會計師   SF[Z]|0gs  
charges 費用   *2YWvGc  
charge for remittances 匯水手續費   ~BBh4t&  
charter 營業執照   \z.p [;'ir  
chartered accountant 會計師   .wtYostv  
chattles 動產   %@C$xM"  
check 支票   HEK?z|Ne  
che stub 支票存根   Y)M-?|4  
closed account 己結清賬戶   vgr5j  
closing 結算   B5;94YIN  
closing entries 結賬紀錄   Prv=f@  
closing stock 期末存貨   %r:4'$E7|  
closing the book 結賬   =knBwjeD  
columnar journal 多欄日記賬   H;FzWcm  
combination 聯合   `_J>R  
commission 佣金   wFBSux$  
commodity 商品   ~6OdwGWV  
common stock 普通股  
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company 公司   v6T<K)S  
compensation 賠償   h?GE- F  
compound interest 複利   ^)3=WD'!  
consignee 承銷人   
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consignment 寄銷   K-@ cn*6  
consignor 寄銷人   X8XE_VtP  
consolidated balance sheet 合併資產負債表   ;y>}LGG  
consolidated profit and loss account 合併損益表   ]\3<UL  
consolidation 合併   Jb8%A@Z+  
construction cost 營建成本   UXHtmi|_:  
construction revenue 營建收入   X( C=O?A  
contract 合同   ',6d0>4*  
control account 統制賬戶   GbC JGqOR  
copyright 版權   l!}7GWj  
corporation 公司   t & 5s.  
cost 成本   H.[(`wi!I  
cost accounting 成本會計   ,Fu
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cost of labour 勞工成本   m
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cost of production 生產成本   GGGz7_s ?  
cost of manufacture 製造成本   C3C&hq\%  
cost of sales 銷貨成本   D:N\K/p  
cost price 成本價格   SFqq(K2u  
credit 貸方   Js9 EsN%  
credit note 收款通知單   y*I,i*iv  
creditor 債權人   )fc+B
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crossed check 橫線支票   IXR%Ig gJA  
current account 往來活期賬戶   1(L q9hs`  
current asset 流動資產   w|ct="MG  
current liability 流動負債   $oi8<8Y  
current profit and loss 本期損益   OX.g~M ig|  
debit 借方   1]7v3m  
debt 債務   DM{Z#b]  
debtor 債務人   :)k|O
nz  
deed 契據   Qgl5Jr.  
deferred assets 遞延資產   ESkhC
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deferred liabilities 遞延負債   kM(,8j  
delivery 交貨   0-Wv$o[  
delivery expense 送貨費   YA8ZB&]En/  
delivery order 出貨單   4/&.N]  
demand draft 即期匯票   H$xU OqL  
demand note 即期票據   u9ue>I/  
demurrage charge 延期費   ~fz9PoC  
deposit 存款   ^=w){]G  
deposit slip 存款單   3MHByT%  
depreciation 折舊   eXtlqU$  
direct cost 直接成本   t\-;n:p -  
direct labour 直接人工   stOD5yi  
director 董事   d-#yN:}0  
discount 折扣   q&: t$tSS  
discount on purchase 進貨折扣   nD{{/_"'  
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