[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。   M23&<}Q8  
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acceptance 承兌   Gi$gtLtNh  
account 賬戶   2*[Un(  
accountant 會計員   ,Q2N[Jwd$  
accounting 會計   =Lw3 \5l  
accounting system 會計制度   $iJnxqn  
accounts payable 應付賬款   P1d,8~;  
accounts receivable 應收賬款   1i?=JAFfM  
accumulated profits 累積利益   LcUlc)YH5  
adjusting entry ?#123;整記錄   {OxWcK\2@h  
adjustment ?#123;整   E[S':Q  
administration expense 管理費用   }$)&{d G  
advances 預付   i-13~Dk  
advertising expense 廣告費   5Hle-FDn9  
agency 代理   T^)plWw  
agent 代理人   VO9f~>`(  
agreement 契約   R7aXR\ R  
allotments 分配數   p?Sl}A@`  
allowance 津貼   6VR18Y!y  
amalgamation 合併   q+/l"&j.  
amortization 攤銷   ~/c5hyTx  
amortized cost 應攤成本   {!K;`I[]v  
annuities 年金   zzf7S%1I  
applied cost 已分配成本   iSd?N}2,I  
applied expense 已分配費用   z>:U{!5k  
applied manufacturing expense 己分配製造費用   rt.[,m  
apportioned charge 攤派費用  
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appreciation 漲價   {})y^L  
article of association 公司章程   X%J%A-k]  
assessment 課稅   F$ {4X /9n  
assets 資產   (t74a E pi  
attorney fee 律師費   )5i*/I\  
audit 審計   i<:p.ug-O  
auditor 審計員   Ao*FcrXN  
average 平均數   Tf l;7w.(A  
average cost 平均成本   qBiyGlu4  
bad debt 壞賬   hO;9Y|y  
balance 餘額   GN%<"I.  
balance sheet 資產負債表   AQn[*  
bank account 銀行賬戶   '
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bank balance 銀行結存   *f*f&l%  
bank charge 銀行手續費   >ZDC . ~  
bank deposit 銀行存款   PN9^[X  
bank discount 銀行貼現   QZ0R:TY  
bank draft 銀行匯票   nt`<y0ta
 
bank loan 銀行借款   Z!)f*  
bank overdraft 銀行透支   0.(Ml5&e  
bankers acceptance 銀行承兌   &<{}8/x8(  
bankruptcy 破產   ^je528%H  
bearer 持票人   >W~=]&7{s4  
beneficiary 受益人   &fHc"-U}  
bequest 遺產   thQ J(w  
bill 票據   $O]^Xm3{@  
bill of exchange 匯票   < [5#c*A  
bill of lading 提單   -#Jj-t_Fe  
bills discounted 貼現票據   MBv/  
bills payable 應付票據   mrReast  
bills receivable 應收票據   pg5&=  
board of directors 董事會   eEie?#Z/6  
bonds 債券   N4+g("  
bonus 紅利   cl2ze  
book value 賬面價值   QB9A-U<J  
bookkeeper 簿記員   3 9yz~  
bookkeeping 簿記   #}j]XWy  
branch office general ledger 支店往來賬戶   $$~a=q,P[  
broker 經紀人   +yIL[D  
brought down 接前   }
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brought forward 接上頁   w?/f Zx  
budget 預算   G)4SWu0<t  
by-product 副產品   Wa{%0inZ  
by-product sales 副產品銷售   \086O9  
capital 股本   )?9\$^I  
capital income 資本收益   2i"HqAB  
capital outlay 資本支出   J2=*-O:  
capital stock 股本   u:eW0Ows"  
capital stock certificate 股票   L3g9b53\  
carried down 移後   - UTV:^  
carried forward 移下頁   ^Bn1
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cash 現金   79a9L{gso  
cash account 現金賬戶   TL]
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cash in bank 存銀行現金   A
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cash on delivery 交貨收款   _Z0\`kba+  
cash on hand 庫存現金   GGp{b>E+ #  
cash payment 現金支付   DUQ9AT#3  
cash purchase 現購   uh1S 7!^  
cash sale 現沽   2\,e
 
cashier 出?#123;員   b<8q 92F  
cashiers check 本票   0+p 5/5  
certificate of deposit 存款單折   BZ}`4W'  
certificate of indebtedness 借據   +L n M\n  
certified check 保付支票   !b'IfDp[-!  
certified public accountant 會計師   ^YqbjL  
charges 費用   
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charge for remittances 匯水手續費   `{%-*f^  
charter 營業執照   q1P :^<[  
chartered accountant 會計師   nc -Qz  
chattles 動產   -S7RRh'p  
check 支票   t+j
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che stub 支票存根   {q})kO  
closed account 己結清賬戶   V15q01bE#  
closing 結算   h^`{ .TlN  
closing entries 結賬紀錄   cu:-MpE  
closing stock 期末存貨   SC]6F
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closing the book 結賬   H a90  
columnar journal 多欄日記賬   |E? ,xWN  
combination 聯合   x}_rnf_  
commission 佣金   rAL1TU(vm  
commodity 商品   7Onk!NH  
common stock 普通股   QaIi.*tic  
company 公司   (2cGHYU3N<  
compensation 賠償   f>p; siR)  
compound interest 複利   EgFl="0  
consignee 承銷人   R !jhwY$  
consignment 寄銷   ]}_p3W "Y9  
consignor 寄銷人   +BU0 6lLD  
consolidated balance sheet 合併資產負債表   MkkA{p  
consolidated profit and loss account 合併損益表   2V 4`s'  
consolidation 合併   33O)k*g  
construction cost 營建成本   |G>q:]+AV  
construction revenue 營建收入   *h>O W  
contract 合同   bJANZn|H  
control account 統制賬戶   YmZC?x_{M2  
copyright 版權   3Gj(z:)b  
corporation 公司   l.sm~/  
cost 成本   :fl*w"
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cost accounting 成本會計   A&D2T  
cost of labour 勞工成本   m2jwqx{G  
cost of production 生產成本   )hePN4edj  
cost of manufacture 製造成本   XSD"/_xD  
cost of sales 銷貨成本   zUe#Wp[  
cost price 成本價格   owP6dtd)  
credit 貸方   l kI8{  
credit note 收款通知單   (MZ A  
creditor 債權人  
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crossed check 橫線支票   f S(^["*G  
current account 往來活期賬戶   muW`pm  
current asset 流動資產   
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current liability 流動負債   6wa<'!  
current profit and loss 本期損益   ]}
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debit 借方   6(\q< fx  
debt 債務   1!K!oY  
debtor 債務人   T^rz!k{  
deed 契據   W
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deferred assets 遞延資產   ]|H]9mys98  
deferred liabilities 遞延負債   
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delivery 交貨   L%TxP6z4A  
delivery expense 送貨費   \Mobq  
delivery order 出貨單   Pc/.*kOT  
demand draft 即期匯票   1"mnzbf8*  
demand note 即期票據   T3=-UYx]  
demurrage charge 延期費   at_dmU2[7  
deposit 存款   ,{#RrF e  
deposit slip 存款單   oVKsic?  
depreciation 折舊   8Sd?b5|G~  
direct cost 直接成本   AT2NC6{M  
direct labour 直接人工   1^n5CI|7u  
director 董事   {s9y@c*15.  
discount 折扣   -MVNXAKnZ  
discount on purchase 進貨折扣   (:tTx>V#  
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