[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。   WI4<2u;  
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acceptance 承兌   72d|Jbd  
account 賬戶   !Ztqh Xr  
accountant 會計員   /^AH/,p  
accounting 會計   u 0Wt"d-=  
accounting system 會計制度   )][U6
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accounts payable 應付賬款   F|eWHw?t  
accounts receivable 應收賬款   TL2E|@k1]  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   y<kUGsD  
adjustment ?#123;整   8j;Un]  
administration expense 管理費用   <4LJ#Fx  
advances 預付   >2znn&gZ  
advertising expense 廣告費   =}#yi<Lt  
agency 代理   oh< -&3Jn  
agent 代理人   a$|U4Eqo  
agreement 契約   vSR&>Q%X  
allotments 分配數   VIz(@  
allowance 津貼   Q"dq_8\`U  
amalgamation 合併   3A!a7]fW  
amortization 攤銷   )vS0Au^C~  
amortized cost 應攤成本   8In\Jo$|q>  
annuities 年金   <4; nq~  
applied cost 已分配成本   iT :3e%  
applied expense 已分配費用   G<e+sDQ2  
applied manufacturing expense 己分配製造費用   E%bhd4$G  
apportioned charge 攤派費用   :oZ<[#p"*  
appreciation 漲價   3<&:av3  
article of association 公司章程   -`I|=lBz{H  
assessment 課稅  
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assets 資產   = g{I`u  
attorney fee 律師費   xRD+!3  
audit 審計   Nu6NyYs  
auditor 審計員   KAC
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average 平均數   qUd7O](b=?  
average cost 平均成本   =$J(]KPv!?  
bad debt 壞賬   M!J7Vj?Ps  
balance 餘額   !G-+O#W`  
balance sheet 資產負債表   zG#5lzIu,  
bank account 銀行賬戶   )k=KLQ\b  
bank balance 銀行結存   'h
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bank charge 銀行手續費   Bib<ySCre  
bank deposit 銀行存款   {!|4JquE_  
bank discount 銀行貼現   Ei_~K';  
bank draft 銀行匯票   pq{`WgA^  
bank loan 銀行借款   G$>?UQ[  
bank overdraft 銀行透支   .2fvRN92  
bankers acceptance 銀行承兌   MM@,J<  
bankruptcy 破產   %*gf_GeM  
bearer 持票人   23):OB>S`  
beneficiary 受益人   ,GH`tK_  
bequest 遺產   &IQ=M.!r  
bill 票據   pJ] Ix *M  
bill of exchange 匯票   @GN2v,WA?  
bill of lading 提單   77@N79lqO  
bills discounted 貼現票據   49; '
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bills payable 應付票據   @PvO;]]%  
bills receivable 應收票據   _iJ~O1qx,w  
board of directors 董事會   <IZt]P  
bonds 債券   ^!1!l-  
bonus 紅利   g,+e3f  
book value 賬面價值   7'IIB1v.\  
bookkeeper 簿記員   XZIapT  
bookkeeping 簿記   mw 28E\U  
branch office general ledger 支店往來賬戶   +yP!7]  
broker 經紀人   BD C DQ  
brought down 接前   5tlRrf  
brought forward 接上頁   l53i {o  
budget 預算   )aIcA  
by-product 副產品   q}P@}TE  
by-product sales 副產品銷售   >38>R0k35  
capital 股本   5%Qxx\q  
capital income 資本收益   8zx]/>  
capital outlay 資本支出   n-ffX*zA(  
capital stock 股本   ^#:;6^Su  
capital stock certificate 股票   ^j\LB23  
carried down 移後   x?wvS]EBg  
carried forward 移下頁   g
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cash 現金   vXDs/,`r  
cash account 現金賬戶   D^6*Cwb  
cash in bank 存銀行現金   eg;7BZi m{  
cash on delivery 交貨收款   _@ao$)q{J  
cash on hand 庫存現金   &ys>z<Z  
cash payment 現金支付   b&rBWp0#  
cash purchase 現購   fUjo',<s  
cash sale 現沽   dOeM0_o  
cashier 出?#123;員   rt +4-WuK>  
cashiers check 本票   eS8(HI6{^  
certificate of deposit 存款單折   _N`.1Dl%Q  
certificate of indebtedness 借據   juHL$SGC  
certified check 保付支票   ;\RVC7  
certified public accountant 會計師   '8
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charges 費用   <[db)r~c  
charge for remittances 匯水手續費   O*:87:I d  
charter 營業執照   _w\9 \<%  
chartered accountant 會計師   %OBW/Ti  
chattles 動產   kd 'b_D[$H  
check 支票   7h  54j  
che stub 支票存根   _EMI%P&s  
closed account 己結清賬戶   C7%R2>}?f  
closing 結算   roS" q~GS,  
closing entries 結賬紀錄   |}G"^r  
closing stock 期末存貨   O=o}uB-*6  
closing the book 結賬   ,t`V^(PEq  
columnar journal 多欄日記賬   Jh\KVmfXN  
combination 聯合   `yfZ{<  
commission 佣金   O\=Z;}<N  
commodity 商品   wsQnjT>
 
common stock 普通股   2w.FC  
company 公司   :=NXwY3~M  
compensation 賠償   ^)dsi  
compound interest 複利   %ztZ#h~g  
consignee 承銷人   ..`c# O&  
consignment 寄銷   UdO8KD#r3  
consignor 寄銷人   AIHH@z   
consolidated balance sheet 合併資產負債表   Bq8#'K2i
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consolidated profit and loss account 合併損益表   xv]z>4@z,  
consolidation 合併   Cv,WG]E7(  
construction cost 營建成本   (ks>F=vk*  
construction revenue 營建收入   [edF'7La  
contract 合同   puOtF YZ\  
control account 統制賬戶   /!Rva"  
copyright 版權   ud/!@WG  
corporation 公司   Lvf<g}?4  
cost 成本   ;dzy5o3  
cost accounting 成本會計   oKn$g[,SJh  
cost of labour 勞工成本   !4p{b f  
cost of production 生產成本   Wg}KQ6 6  
cost of manufacture 製造成本   p cLKE ZK  
cost of sales 銷貨成本   o26Y}W  
cost price 成本價格  
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credit 貸方   H9T~7e+  
credit note 收款通知單   g}+|0FTV  
creditor 債權人   Z 8w\[AF{$  
crossed check 橫線支票   ei= 4u'  
current account 往來活期賬戶   [Hx}#Kds  
current asset 流動資產   ?AFb&  
current liability 流動負債   &;$uU  
current profit and loss 本期損益   #*A&jo'E  
debit 借方   F8w7N$/V",  
debt 債務   ^2'Y=g>  
debtor 債務人   =CQfs6np:N  
deed 契據   2c Xae  
deferred assets 遞延資產   mlByE,S2E  
deferred liabilities 遞延負債   mP^B2"|q  
delivery 交貨   u$JAjA
 
delivery expense 送貨費   UuIjtqW  
delivery order 出貨單   ?A@y4<8R|  
demand draft 即期匯票   12^uu)6Xm,  
demand note 即期票據   iF`_
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demurrage charge 延期費   ~ikp'5  
deposit 存款   ,3?=W/Um4  
deposit slip 存款單   sPK]:iC  
depreciation 折舊   !{l% 3'2  
direct cost 直接成本   :cA P
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direct labour 直接人工   IgbuMEfL  
director 董事   Z.${WZW  
discount 折扣    m}yu4  
discount on purchase 進貨折扣   Oem1=QpaC  
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