[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。   W~1~k{A  
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acceptance 承兌   ]}|byo  
account 賬戶   ')Y'c  
accountant 會計員   2_^aw[-  
accounting 會計   *cuuz i&  
accounting system 會計制度   (V`Md\NL`  
accounts payable 應付賬款   ~^jq(:d)  
accounts receivable 應收賬款   k <iTjI*N  
accumulated profits 累積利益   uo%P+om_}  
adjusting entry ?#123;整記錄   AlE8Xu9UB  
adjustment ?#123;整   @gC=$A#  
administration expense 管理費用   FY{e2~gi  
advances 預付   GzXUU@p  
advertising expense 廣告費   }je,")
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agency 代理   YHk
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agent 代理人   .IBp\7W!?E  
agreement 契約   2Y\ d<.M  
allotments 分配數   S8[=S  
allowance 津貼   Q_-_^J  
amalgamation 合併   @hQlrq5c  
amortization 攤銷   y;wx?1)  
amortized cost 應攤成本   vX0f,y  
annuities 年金   TxjYrzC  
applied cost 已分配成本   a7zcIwk '{  
applied expense 已分配費用   NX`*%K  
applied manufacturing expense 己分配製造費用   hI%bjuq  
apportioned charge 攤派費用   Qd}m`YW-f$  
appreciation 漲價    McH>"`  
article of association 公司章程   U$]|~41#  
assessment 課稅   w N 1niR'  
assets 資產   *_a@z1  
attorney fee 律師費   1tTgP+  
audit 審計   3.22"U\1:  
auditor 審計員   MFTkqbc  
average 平均數   S#)Eom?V  
average cost 平均成本   kpL@P oQ/r  
bad debt 壞賬   :I -V_4b  
balance 餘額   aRG2@5  
balance sheet 資產負債表   )[0T16  
bank account 銀行賬戶   S}APQ  
bank balance 銀行結存   ]8 q3>  
bank charge 銀行手續費   \drq G&wl  
bank deposit 銀行存款   ];.pK  
bank discount 銀行貼現   { eCC$&"  
bank draft 銀行匯票   I2nF-JzD2a  
bank loan 銀行借款   ~|<WHHN
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bank overdraft 銀行透支    $o$ maA0  
bankers acceptance 銀行承兌   rSXh;\MfB4  
bankruptcy 破產   I}Nd$P)>  
bearer 持票人   S
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beneficiary 受益人   :RoBl3X=  
bequest 遺產   6q
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bill 票據   |D, +P  
bill of exchange 匯票   3a.kBzus  
bill of lading 提單   x77l~=P+!  
bills discounted 貼現票據   GpZc5c  
bills payable 應付票據   I%- " |]$  
bills receivable 應收票據   kOIt(e  
board of directors 董事會   tOfg?)h{dc  
bonds 債券   #fT*]NN  
bonus 紅利   3nZo{p:E  
book value 賬面價值   aLIBD'z  
bookkeeper 簿記員   Neg,qOt  
bookkeeping 簿記   PaV-F_2  
branch office general ledger 支店往來賬戶   9Xx's%U  
broker 經紀人   z9aY]lHY  
brought down 接前   pdE3r$C  
brought forward 接上頁   <n]x#0p  
budget 預算   ^]{R.(#z  
by-product 副產品   &f&z_WU  
by-product sales 副產品銷售   )M)7"PC  
capital 股本   d&Ef"H  
capital income 資本收益   ^f# FI&  
capital outlay 資本支出   v
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capital stock 股本   @)Ofi j  
capital stock certificate 股票   ~gGZmTb  
carried down 移後   T49zcJf;  
carried forward 移下頁   ],P;WPU  
cash 現金   ,3@#F/c3i~  
cash account 現金賬戶   X7s `U5'l  
cash in bank 存銀行現金   `Od5Gh  
cash on delivery 交貨收款   a'z)  
cash on hand 庫存現金   Yo[;W vu  
cash payment 現金支付   J~#;<e{\"  
cash purchase 現購   liXdNk8  
cash sale 現沽   \Gc+WpS(  
cashier 出?#123;員   !Q#{o^{Y~  
cashiers check 本票   Nm|!#(L  
certificate of deposit 存款單折   lbpq_=  
certificate of indebtedness 借據   qh`t-  
certified check 保付支票   r/SG 4  
certified public accountant 會計師   br|;'i%(  
charges 費用   hi
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charge for remittances 匯水手續費   g]*#%Xa  
charter 營業執照   fFc/ d(  
chartered accountant 會計師   )I3NeKWz  
chattles 動產   Yb E-6|cz  
check 支票   ^<e.]F25M  
che stub 支票存根   l5"OIq  
closed account 己結清賬戶   ,T2G~^0  
closing 結算   V,$0p1?J  
closing entries 結賬紀錄   je!-J8{  
closing stock 期末存貨   ^k]XEW{PG  
closing the book 結賬   () j=5KDu  
columnar journal 多欄日記賬   ?mwD*LN3o  
combination 聯合   Z,=7Tu bR#  
commission 佣金   V3"=w&2]K  
commodity 商品   %mZ{4<7  
common stock 普通股   p\<u6v ~ J  
company 公司   l,kUhZ@W  
compensation 賠償   |o\8  
compound interest 複利   8O38#{[S  
consignee 承銷人   78/Zk}I ]  
consignment 寄銷   uuQ(&  
consignor 寄銷人   m}X`> aD/  
consolidated balance sheet 合併資產負債表   }2e??3  
consolidated profit and loss account 合併損益表   DCZ\6WY1G)  
consolidation 合併   rwI  
construction cost 營建成本   zRyuq1Zyc,  
construction revenue 營建收入   dxmE3*b`  
contract 合同   o#skR4lwe  
control account 統制賬戶   7k rUKYVo  
copyright 版權   }5hqDBK?  
corporation 公司  
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cost 成本   ~m$Y$,uH  
cost accounting 成本會計   /AW=5Ck-#  
cost of labour 勞工成本   +u3=dj"[  
cost of production 生產成本   7R`mf   
cost of manufacture 製造成本   Rp5#clsy  
cost of sales 銷貨成本   S ;)w.  
cost price 成本價格   #Y4=J 6  
credit 貸方   T3^GCX|!@  
credit note 收款通知單   e:5bzk!~  
creditor 債權人   LbkF   
crossed check 橫線支票   A -b [>}_  
current account 往來活期賬戶   MgY0q?.S=  
current asset 流動資產   AT%u%cE-  
current liability 流動負債   3de_V|%  
current profit and loss 本期損益   2* 2wY=  
debit 借方   FAj)OTI2S  
debt 債務   PBp^|t]E>  
debtor 債務人   iB4 98t  
deed 契據   F~P%AjAx'  
deferred assets 遞延資產   GgB,tam{p  
deferred liabilities 遞延負債   (Kv#m 3~  
delivery 交貨   k<"oiCE  
delivery expense 送貨費   H(Z88.OM  
delivery order 出貨單   v+X)Qmzf~  
demand draft 即期匯票   |b)Y#)C;  
demand note 即期票據   `-p:vq`  
demurrage charge 延期費   EUxGAj$-  
deposit 存款   o:_Xv.HRZo  
deposit slip 存款單   XR;eY: 89  
depreciation 折舊   apu4D Ay&8  
direct cost 直接成本   ]VD|xm:kj  
direct labour 直接人工   r_-_a(1R:  
director 董事   o<|P9#(U"  
discount 折扣   ?]}8o}G  
discount on purchase 進貨折扣   tQBR A/  
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