[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。   y;fnC5Q  
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acceptance 承兌   PY#_$ C  
account 賬戶    63VgQ  
accountant 會計員   Nv=&gOy=  
accounting 會計   PnH5[4&k  
accounting system 會計制度   y m?uj4I{  
accounts payable 應付賬款   juQ?k xOB  
accounts receivable 應收賬款   ~&WBA]w'+  
accumulated profits 累積利益   sY* qf=  
adjusting entry ?#123;整記錄   ,WE2MAjhT  
adjustment ?#123;整   4veXg/l  
administration expense 管理費用   x,c\q$8yH  
advances 預付   ~<"{u-q#K  
advertising expense 廣告費   !?z"d  
agency 代理   1aezlDc*  
agent 代理人   7>3+]njw  
agreement 契約   aZmac'cz{  
allotments 分配數   4JL]?75  
allowance 津貼   'jYKfq~_cJ  
amalgamation 合併   <m*j1|^{t  
amortization 攤銷  
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amortized cost 應攤成本   Ah;`0H z;  
annuities 年金   zor  
applied cost 已分配成本   f.:0T&%G  
applied expense 已分配費用   PJAM_K;  
applied manufacturing expense 己分配製造費用   [j?<&^SW  
apportioned charge 攤派費用   =00sB  
appreciation 漲價   lr=quWDY  
article of association 公司章程   "Mh}n-oju  
assessment 課稅   1cV0TUrz  
assets 資產   b@B\2BT  
attorney fee 律師費   d!y_N&z|(  
audit 審計   =<Ss&p>  
auditor 審計員   10tt':  
average 平均數   &(NW_<(  
average cost 平均成本   Vq S1n  
bad debt 壞賬   ufN`=IJ%  
balance 餘額   HBZtg  
balance sheet 資產負債表   ",]A.,  
bank account 銀行賬戶   o[g]Va*8  
bank balance 銀行結存   Vg7BK%  
bank charge 銀行手續費   , D'bIk  
bank deposit 銀行存款   -ug-rdXV  
bank discount 銀行貼現   jWK>=|)=c  
bank draft 銀行匯票   [6%y RQ_  
bank loan 銀行借款   kQ|phtbI  
bank overdraft 銀行透支   ~I@ %ysR  
bankers acceptance 銀行承兌   k;HI-v  
bankruptcy 破產   Dk}t
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bearer 持票人   )H{OqZZYD  
beneficiary 受益人   L"}2Y3
 
bequest 遺產   yS4nB04`=  
bill 票據   8O0]h
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bill of exchange 匯票   nbBox,zW  
bill of lading 提單   =91f26c!~  
bills discounted 貼現票據   .8XkB<[wb  
bills payable 應付票據   /KhY,G'Z  
bills receivable 應收票據   v>5TTL~
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board of directors 董事會   !X1 KOG  
bonds 債券   rGzGbI=   
bonus 紅利   ht*;, [ea  
book value 賬面價值   /p) y!5e  
bookkeeper 簿記員   $HAwd6NI  
bookkeeping 簿記   >(W\Eh{J  
branch office general ledger 支店往來賬戶   y7LM}dH#m  
broker 經紀人   pZ 7KWk4  
brought down 接前   P?zL`czWd  
brought forward 接上頁   JR|P
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budget 預算   Agwl2AM5k  
by-product 副產品   :V#B]:Z9  
by-product sales 副產品銷售   ,9W!cD+0  
capital 股本   7 ;x to =  
capital income 資本收益   ;eMb$px  
capital outlay 資本支出   :Y4G ^i  
capital stock 股本   ! ;R}=  
capital stock certificate 股票   =64Ju Wvo  
carried down 移後   VQbKrnX  
carried forward 移下頁   ki]i[cdk  
cash 現金   _ Uv3glK  
cash account 現金賬戶   <\L=F8[  
cash in bank 存銀行現金   &izk$~  
cash on delivery 交貨收款   !{XVaQ?x  
cash on hand 庫存現金   z"Wyf6H0T  
cash payment 現金支付   Pa/2])w  
cash purchase 現購   gO bP  
cash sale 現沽   Xnxb.{C  
cashier 出?#123;員   RY~mQ  
cashiers check 本票   
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certificate of deposit 存款單折   -\g@s@5  
certificate of indebtedness 借據   D`PA
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certified check 保付支票   D/tFN +|P  
certified public accountant 會計師   f4^\iZ{`G  
charges 費用   B &)wJG  
charge for remittances 匯水手續費   tS[@?qP  
charter 營業執照   `%=!_|  
chartered accountant 會計師   2XV3f$,H  
chattles 動產   KvlLcE~
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check 支票   lv&
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che stub 支票存根   |k)Nf+(}W  
closed account 己結清賬戶   Lasi)e=$<  
closing 結算   W<H<~wf#  
closing entries 結賬紀錄   cN| gaL  
closing stock 期末存貨   UeaHH]U  
closing the book 結賬   %Pk@`t(3  
columnar journal 多欄日記賬   0V'XE1h  
combination 聯合   ?YnB:z*eV  
commission 佣金   G V%@A  
commodity 商品   oTf^-29d  
common stock 普通股   C 4\Q8uK  
company 公司   'e7;^s  
compensation 賠償   SoB6 F9  
compound interest 複利   e;&fO[2  
consignee 承銷人   Y NGS"3F  
consignment 寄銷   86~q pN  
consignor 寄銷人   't3nh  
consolidated balance sheet 合併資產負債表   Bmi9U  
consolidated profit and loss account 合併損益表   h5@JS1cY  
consolidation 合併   &MGM9 zm-]  
construction cost 營建成本   n<MreKixE  
construction revenue 營建收入   j6BFh=?D  
contract 合同   vFsl]|<;8  
control account 統制賬戶   Ai5D[ykX  
copyright 版權   JPkI+0  
corporation 公司   incUa;  
cost 成本   T
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cost accounting 成本會計   +'9eo%3O  
cost of labour 勞工成本   D<xDj#Z~1  
cost of production 生產成本   e`Tssa+  
cost of manufacture 製造成本   qr?RU .W  
cost of sales 銷貨成本   vkW]?::Cfd  
cost price 成本價格   r~T3Ieb
 
credit 貸方   ]D|Hq4ug  
credit note 收款通知單   $(;0;!t.  
creditor 債權人   `6y\.6j  
crossed check 橫線支票   i,y7R?-K  
current account 往來活期賬戶   KJ8Qi+cZ  
current asset 流動資產   *@[+C~U  
current liability 流動負債   /w:~!3Aj0+  
current profit and loss 本期損益   ~9dAoILrl  
debit 借方   Bc51 0I$c  
debt 債務   2R`}}4<Z  
debtor 債務人   j'|`:^ Sy  
deed 契據   O:W4W=K  
deferred assets 遞延資產   0vcM+}rw  
deferred liabilities 遞延負債   nh%Q";  
delivery 交貨   U,GY']J  
delivery expense 送貨費   bd3q207>  
delivery order 出貨單   r#/Bz5Jb*  
demand draft 即期匯票   of?0 y-LT%  
demand note 即期票據   %1e{"_$O9  
demurrage charge 延期費   VseeU;q
 
deposit 存款   !!UQ,yU  
deposit slip 存款單   C/A~r  
depreciation 折舊   JbEQ35r
  
direct cost 直接成本   g qan]b_  
direct labour 直接人工   !<j
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director 董事   k^r-~q+NV#  
discount 折扣   5tl uS  
discount on purchase 進貨折扣   } OAH/BW  
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