[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。   nZ E)_  
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acceptance 承兌   ),`8eQC  
account 賬戶   `N'V#)Pi  
accountant 會計員   4MLH+/e  
accounting 會計   E oe}l   
accounting system 會計制度   ^~1<f1
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accounts payable 應付賬款   )/>A6A:  
accounts receivable 應收賬款   ^2C>L}  
accumulated profits 累積利益   '!Wvqs  
adjusting entry ?#123;整記錄   'SV7$,mK@  
adjustment ?#123;整   cG
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administration expense 管理費用   :c=.D;,  
advances 預付   y}"7e)|t%  
advertising expense 廣告費   (>7>3  
agency 代理   G3a7`CD  
agent 代理人   *yez: qnx  
agreement 契約   dYF=c  
allotments 分配數   :mZYS4L~  
allowance 津貼   !%[S49s  
amalgamation 合併   !0"
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amortization 攤銷   FFvCi@oT  
amortized cost 應攤成本   .<YcSG  
annuities 年金   zk}{ dG^M:  
applied cost 已分配成本   kO_5|6  
applied expense 已分配費用   VaR/o#  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   ej^3YNh&  
appreciation 漲價   Q2QY* A  
article of association 公司章程   G5Ykbw#  
assessment 課稅   z9 ($.  
assets 資產    #fDs[  
attorney fee 律師費   v("wKHWTI@  
audit 審計   N `$!p9r  
auditor 審計員   (CE7j<j  
average 平均數   DQ80B)<O  
average cost 平均成本   ;Gd~YGW^#  
bad debt 壞賬   #/70!+J_UF  
balance 餘額   -LWK*q[J;*  
balance sheet 資產負債表   ."6[:MF  
bank account 銀行賬戶   5o0Ch  
bank balance 銀行結存   ]?K. S6  
bank charge 銀行手續費   qLK?%?.N<  
bank deposit 銀行存款   :YO@_  
bank discount 銀行貼現   5zB~4u  
bank draft 銀行匯票   7wVH8^|  
bank loan 銀行借款   ]Kh2;>= Xj  
bank overdraft 銀行透支   | C+o;  
bankers acceptance 銀行承兌   |FNCXlgZ  
bankruptcy 破產   a`c:`v2o  
bearer 持票人   >: Wau  
beneficiary 受益人   5?u}#zO  
bequest 遺產   3yO=S0`  
bill 票據   `u_Qa  
bill of exchange 匯票   E6A/SVp  
bill of lading 提單   E gM*d)X  
bills discounted 貼現票據   d)ahF[82  
bills payable 應付票據   JAjku6  
bills receivable 應收票據   bGmx7qt#  
board of directors 董事會   D4u%6R|F  
bonds 債券   #R&H&1  
bonus 紅利   8P: spD0  
book value 賬面價值   A9:NKY{z  
bookkeeper 簿記員   {?8B,G2r  
bookkeeping 簿記   QP(BZJC  
branch office general ledger 支店往來賬戶   9A$m$  
broker 經紀人   fiDl8=~@  
brought down 接前   e2)autBe  
brought forward 接上頁   ^ c%N/V \  
budget 預算   TzG]WsY_  
by-product 副產品   \}"m'(\c  
by-product sales 副產品銷售   
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capital 股本   A\sI<WrH  
capital income 資本收益   ~r*P]*51x  
capital outlay 資本支出   &^.57]  
capital stock 股本   E6MA?Ax&=  
capital stock certificate 股票   %D=]ZV](  
carried down 移後   ,xsH|xW  
carried forward 移下頁   |U'I/A  
cash 現金   ;H0{CkH  
cash account 現金賬戶   qUJ aeQ  
cash in bank 存銀行現金   n.}T1q|l  
cash on delivery 交貨收款   iCQ>@P]nE  
cash on hand 庫存現金   L^`}J7r  
cash payment 現金支付   vqdX^m^PY  
cash purchase 現購   zj{s}*  
cash sale 現沽   LHYLC>J  
cashier 出?#123;員   c-4STPNQi  
cashiers check 本票   4 '>1HW  
certificate of deposit 存款單折   [.,>wo~  
certificate of indebtedness 借據   @%ECj)u`O  
certified check 保付支票   F7}-!  
certified public accountant 會計師   }"s;\?a  
charges 費用   !q"cpL'4  
charge for remittances 匯水手續費   k;^ :  
charter 營業執照   `ldz`yu6++  
chartered accountant 會計師   
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chattles 動產   :#t*K6dz  
check 支票   KOSM]c\H  
che stub 支票存根   7<\C?`q"  
closed account 己結清賬戶   (P|pRVO  
closing 結算   nms8@[4-  
closing entries 結賬紀錄   \IM4Z|NN"  
closing stock 期末存貨   hGTV;eU  
closing the book 結賬   5"KlRuv%  
columnar journal 多欄日記賬   :$r ^_  
combination 聯合   Lxl_"kG  
commission 佣金   iJh!KEy~A5  
commodity 商品   Tl("IhkC  
common stock 普通股   R{hf9R,  
company 公司   XP?rOOn  
compensation 賠償    # TkR  
compound interest 複利   4@3[  
consignee 承銷人   z?]G3$i(  
consignment 寄銷   b7:
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consignor 寄銷人   .?W5{U  
consolidated balance sheet 合併資產負債表   %
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consolidated profit and loss account 合併損益表   ))h6~1`  
consolidation 合併   <yUstz,Xu^  
construction cost 營建成本   :$3oFN*g  
construction revenue 營建收入   ed!>)Cb  
contract 合同   4_?7&G0(  
control account 統制賬戶   8MwK.H[U  
copyright 版權   GIwh@4;  
corporation 公司   qCQ./"8  
cost 成本   a:STQk V  
cost accounting 成本會計   2][DZl  
cost of labour 勞工成本   |bv,2uWz  
cost of production 生產成本   {Tp2H_EG  
cost of manufacture 製造成本   2h=%K/hhY  
cost of sales 銷貨成本   oA-:zz>wL  
cost price 成本價格   LJlZ^kh  
credit 貸方   (=x"Y{%  
credit note 收款通知單   /B3R1kNf|  
creditor 債權人   G@ \Pi#1  
crossed check 橫線支票   g{k1&|  
current account 往來活期賬戶   PXKJ^ fa  
current asset 流動資產   !RvRGRSyF  
current liability 流動負債   v6(E3)J7  
current profit and loss 本期損益   A#wEuX=[  
debit 借方   ~`MS~,,  
debt 債務   >p\e0n  
debtor 債務人   &]6)
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deed 契據   *~XA'Vw!  
deferred assets 遞延資產   uzOYVN$t  
deferred liabilities 遞延負債   <i\A_qqc/  
delivery 交貨   L71!J0@a#  
delivery expense 送貨費   xb
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delivery order 出貨單   )$GIN/i  
demand draft 即期匯票   \*vHB`.,ey  
demand note 即期票據   (?)7)5H  
demurrage charge 延期費   |s+0~$O;  
deposit 存款   "8f? h%t  
deposit slip 存款單   F0Jx(  
depreciation 折舊   $m$;v<PSe  
direct cost 直接成本   }=](p-]5  
direct labour 直接人工   g\fhp{gWB  
director 董事   $
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discount 折扣   a dfR
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discount on purchase 進貨折扣  
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