[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。   U0zW9jB  
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acceptance 承兌   Z!k5"\{0pE  
account 賬戶   e ^-3etx  
accountant 會計員   vB]3Xb3a  
accounting 會計   @s3aR*ny$  
accounting system 會計制度   fg< (bXC  
accounts payable 應付賬款   kS[Dy$AB/2  
accounts receivable 應收賬款   US"2O!u  
accumulated profits 累積利益   &~42T}GTWG  
adjusting entry ?#123;整記錄   e|35|I '  
adjustment ?#123;整   E Gr|BLl  
administration expense 管理費用   EF0Pt  
advances 預付   :R{x]sv  
advertising expense 廣告費   es{cn=\s  
agency 代理   ,WzG.3^m  
agent 代理人   ,q/tyGj  
agreement 契約   hw7~i  
allotments 分配數  
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allowance 津貼   (xjqB{U  
amalgamation 合併   Hs.6;|0%  
amortization 攤銷    aViJ   
amortized cost 應攤成本   !7ph,/P$7  
annuities 年金   N,h1$)\B#  
applied cost 已分配成本   AfuXu@UZ_/  
applied expense 已分配費用   5+J64_  
applied manufacturing expense 己分配製造費用   ll 6]W~[ZC  
apportioned charge 攤派費用   PjiNu.>2(  
appreciation 漲價   ;*n_N!v  
article of association 公司章程   Sa(yjF1  
assessment 課稅   C+ZQB)gn  
assets 資產   8  /5sv  
attorney fee 律師費   Xv`2hf  
audit 審計   M9g~lKs'  
auditor 審計員   >Iu]T{QNO  
average 平均數   -ryDsq  
average cost 平均成本   TW'E99wG  
bad debt 壞賬   Q:'qw#P/C  
balance 餘額   nNd`]F^U  
balance sheet 資產負債表   -G(3Y2  
bank account 銀行賬戶   ~| 4U@  
bank balance 銀行結存   Aqx3!  
bank charge 銀行手續費   u^j8 XOT  
bank deposit 銀行存款   '-$))A
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bank discount 銀行貼現   GhSL%y  
bank draft 銀行匯票   rC* sNy2  
bank loan 銀行借款   hr)+P k  
bank overdraft 銀行透支   z }FiU
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bankers acceptance 銀行承兌   u=_b
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bankruptcy 破產   0
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bearer 持票人   &/J.0d-*``  
beneficiary 受益人   9~LpO>-  
bequest 遺產   *u:;:W&5y  
bill 票據   )x_W&*oZ  
bill of exchange 匯票   7,) 67G;  
bill of lading 提單   vkDZv@  
bills discounted 貼現票據   X|lElN  
bills payable 應付票據   l044c,AW(  
bills receivable 應收票據   = ]dz1~/  
board of directors 董事會   tdMP,0u  
bonds 債券   se^NQ=  
bonus 紅利   {ar5c&<  
book value 賬面價值   Uxj<x`<1x  
bookkeeper 簿記員   lp37irI:  
bookkeeping 簿記   1kz
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branch office general ledger 支店往來賬戶   INN/VDsJ  
broker 經紀人   =UI,+P:  
brought down 接前   97:t29N  
brought forward 接上頁   F]URf&U  
budget 預算   Q
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by-product 副產品   Mhu5 3DT  
by-product sales 副產品銷售   2|T|K?R^  
capital 股本   5WtQwN~  
capital income 資本收益   i/C -{+}U  
capital outlay 資本支出   LV[66<T  
capital stock 股本   rzYobOKd#  
capital stock certificate 股票   t5X G^3X@  
carried down 移後   vy2*BTU?  
carried forward 移下頁   `g4Ekp'Rp[  
cash 現金   qb>|n1F_  
cash account 現金賬戶   Et@=Ic^E  
cash in bank 存銀行現金   ^cKv JSY  
cash on delivery 交貨收款   Xa@ _^oL  
cash on hand 庫存現金   'NG^HLD/  
cash payment 現金支付   " kE:T.,  
cash purchase 現購   $~w@0Yl  
cash sale 現沽   0,"n-5Im  
cashier 出?#123;員   RJ=c[nb  
cashiers check 本票   WcZo+r  
certificate of deposit 存款單折   (d5vH)+A  
certificate of indebtedness 借據   .NNcc4+  
certified check 保付支票   <manv8*6  
certified public accountant 會計師   _4XoUE\\  
charges 費用   :e0R7sj  
charge for remittances 匯水手續費   _Gs  
charter 營業執照   ^cPo{xf  
chartered accountant 會計師   [`Qp;_K?t  
chattles 動產   m"?'hR2  
check 支票   /`j K  
che stub 支票存根   j"D0 nG,  
closed account 己結清賬戶   \ eyQo>(  
closing 結算   C,VqT6E<  
closing entries 結賬紀錄   f/IRO33  
closing stock 期末存貨   w ufKb.4`  
closing the book 結賬   yv8dfl  
columnar journal 多欄日記賬   N#-kk3!Z;  
combination 聯合   5w,YBUp  
commission 佣金   5wE !_ng>|  
commodity 商品   r=P$iG'&  
common stock 普通股   om*tdG  
company 公司   kDceBs s  
compensation 賠償   'wT./&Z  
compound interest 複利   LfjS[  
consignee 承銷人   {%+3D,$)  
consignment 寄銷   ]' "^M  
consignor 寄銷人   3'
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consolidated balance sheet 合併資產負債表   !w ;A=  
consolidated profit and loss account 合併損益表   1TD&&EC  
consolidation 合併   x`=5l`  
construction cost 營建成本   u%gm+NneK  
construction revenue 營建收入   *`pec3"  
contract 合同   f-f\}G&G  
control account 統制賬戶   w'!}(Z5X?  
copyright 版權   pRk'GR]`  
corporation 公司   Ie`SWg*WL  
cost 成本   %;B(_ht<-w  
cost accounting 成本會計   ;hfG${l;  
cost of labour 勞工成本   6_`eTL=G  
cost of production 生產成本   m|?" k38  
cost of manufacture 製造成本   Z+"E*  
cost of sales 銷貨成本   Q'Jpsmwu  
cost price 成本價格   w4<u@L  
credit 貸方   8 *(W |J  
credit note 收款通知單   N:gstp  
creditor 債權人   IpaJ<~ p  
crossed check 橫線支票   0or6_y6  
current account 往來活期賬戶   ]K0,nj*\c  
current asset 流動資產   sVm'9k  
current liability 流動負債   I!0$% ]F  
current profit and loss 本期損益   o y%g{,V  
debit 借方   dv4r\ R^  
debt 債務   \<MTY:  
debtor 債務人   in;+d~
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deed 契據   Zkb,v!l  
deferred assets 遞延資產   "6Hjji@A  
deferred liabilities 遞延負債   .*wjkirF#~  
delivery 交貨   ~BYEeUo;%v  
delivery expense 送貨費   ;xkf?|  
delivery order 出貨單   C7*Yg$`{  
demand draft 即期匯票   Z5^,!6  
demand note 即期票據   C6T
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demurrage charge 延期費   bl=*3qB  
deposit 存款   ~pBxFA  
deposit slip 存款單   7zkm  
depreciation 折舊   =ILo`Q~  
direct cost 直接成本   gu.))3D9  
direct labour 直接人工   {D2d({7  
director 董事   "F.J>QBd  
discount 折扣   5bqYi  
discount on purchase 進貨折扣   o'}Z!@h  
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