[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。   YLd 5  
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acceptance 承兌   zFi+ 6I$  
account 賬戶   wHZ!t,g  
accountant 會計員   k7{fkl9|#  
accounting 會計   ! T,7  
accounting system 會計制度   0]oQ08  
accounts payable 應付賬款   :=L[kzX  
accounts receivable 應收賬款   <vt^=QA'  
accumulated profits 累積利益   iL 4SL}P  
adjusting entry ?#123;整記錄   xYu~}kMu  
adjustment ?#123;整   =w A< F  
administration expense 管理費用   e3>Re![_.  
advances 預付   h.=B!wKK  
advertising expense 廣告費   3n:<oOV  
agency 代理   G0s:Dum  
agent 代理人   ~POeFZ  
agreement 契約   'fAD Dh}  
allotments 分配數   jZ 
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allowance 津貼   ^YIOS]d>8#  
amalgamation 合併   "(efd~.]  
amortization 攤銷   qk,cp},2K  
amortized cost 應攤成本   ,O~2 R  
annuities 年金   Mqh~5NM  
applied cost 已分配成本   .hJ8K#r  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   h5F'eur  
apportioned charge 攤派費用   jATU b-  
appreciation 漲價   tiE+x|Ju"  
article of association 公司章程   : m5u=:t  
assessment 課稅   ,;d9uG2  
assets 資產   .V.N^8(:a  
attorney fee 律師費   wO!hVm,Ta  
audit 審計   5N/]/  
auditor 審計員   hE6tu'  
average 平均數   lwg.'<  
average cost 平均成本   $GO'L2oLwn  
bad debt 壞賬    ^,KR0  
balance 餘額   ;%Da {  
balance sheet 資產負債表   `X^e}EGWu  
bank account 銀行賬戶   =!CuCV7$1O  
bank balance 銀行結存   /MU<)[*Ro  
bank charge 銀行手續費   CXQ
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bank deposit 銀行存款   \ QM
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bank discount 銀行貼現   '9/kDkt!  
bank draft 銀行匯票   f.P( {PN  
bank loan 銀行借款   C95,!q  
bank overdraft 銀行透支   %@&)t?/=  
bankers acceptance 銀行承兌   O(~Vvoq  
bankruptcy 破產   wwAT@=X*}  
bearer 持票人   G2^DukK.  
beneficiary 受益人   nDOIE)#  
bequest 遺產   ~Op1NE  
bill 票據   r#Fu<so,  
bill of exchange 匯票   Pj
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bill of lading 提單   ww,c)$  
bills discounted 貼現票據   l46F3C|  
bills payable 應付票據   kxmS  
bills receivable 應收票據   k`AJ$\=  
board of directors 董事會   d$TW](Bby  
bonds 債券   \O:xw-eG   
bonus 紅利   "QF083$  
book value 賬面價值   ,pASjFWi  
bookkeeper 簿記員   y%,BDyK  
bookkeeping 簿記   $ B9=v  
branch office general ledger 支店往來賬戶   `l+SJLyJ%  
broker 經紀人   []]3"n  
brought down 接前   _-&.=3\1  
brought forward 接上頁   l =yHx\  
budget 預算   qC4-J)8Wk  
by-product 副產品   \+uqP:Ty  
by-product sales 副產品銷售   .;:xx~G_Q  
capital 股本   4r. W:}4:  
capital income 資本收益   l17ZNDzLU  
capital outlay 資本支出   ~/U0S.C  
capital stock 股本   O$H150,Q  
capital stock certificate 股票   1 ~7_!  
carried down 移後   eI}VHBAz  
carried forward 移下頁   +Y~+o-_  
cash 現金   m#nxw  
cash account 現金賬戶   qj6`nbZ{va  
cash in bank 存銀行現金   Xu_<4  
cash on delivery 交貨收款   8[C6LG  
cash on hand 庫存現金   6\ 3k0z  
cash payment 現金支付   4cQ5E9  
cash purchase 現購   K*Jty y}r  
cash sale 現沽   h 2%:;phH  
cashier 出?#123;員   C'._}\nX  
cashiers check 本票   Z~(XyaN  
certificate of deposit 存款單折   HUC2RM?FN  
certificate of indebtedness 借據   %)9
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certified check 保付支票   ]K7 64}  
certified public accountant 會計師   hQm4R]a  
charges 費用   +_eb*Z`5o  
charge for remittances 匯水手續費   xiF%\#N  
charter 營業執照   !_ Q!H2il  
chartered accountant 會計師   I{zE73  
chattles 動產   TyWy5J< :+  
check 支票   'D&G~$  
che stub 支票存根   k^pu1g=6I  
closed account 己結清賬戶   pCmJY  
closing 結算   {{3H\ rR  
closing entries 結賬紀錄   / D ]B  
closing stock 期末存貨   u mlZ(??.  
closing the book 結賬   h`]/3Ma*:  
columnar journal 多欄日記賬   @S7=6RKa[  
combination 聯合   %5*#c*)R  
commission 佣金   y.:-  
commodity 商品   ?Q)Z..7  
common stock 普通股   HiG/(<bs9O  
company 公司   %h"< IA S.  
compensation 賠償   n ;5?^Un%  
compound interest 複利   j#,M@CE  
consignee 承銷人   ~Ls I<
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consignment 寄銷   {,FeNf46  
consignor 寄銷人   Q)BoWd  
consolidated balance sheet 合併資產負債表   O{#Cd dt:r  
consolidated profit and loss account 合併損益表   Nox
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consolidation 合併   !2|`aa  
construction cost 營建成本   k6L373e#Q  
construction revenue 營建收入   KN:dm!A  
contract 合同   +)JqEwCrq  
control account 統制賬戶   "IG$VjgcB  
copyright 版權   1K9?a;.  
corporation 公司   3c^=<i %  
cost 成本   FRt/{(jro  
cost accounting 成本會計   +g6j=%  
cost of labour 勞工成本   .eNwC.8i  
cost of production 生產成本   5?L:8kHsH  
cost of manufacture 製造成本   0~b6 wuFl  
cost of sales 銷貨成本   ~e<'t4  
cost price 成本價格   S1juAV=  
credit 貸方   SP7g qM  
credit note 收款通知單   +Z&&H'xD  
creditor 債權人   %C
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crossed check 橫線支票   SE)j}go  
current account 往來活期賬戶   'Y{ux>  
current asset 流動資產   $a*Q).^  
current liability 流動負債   |C6(0fgWd  
current profit and loss 本期損益   bC>>^?U1m  
debit 借方   @\`G & VB  
debt 債務   (vsk^3R[6  
debtor 債務人   gpK_0?%
 
deed 契據   m2uML*&O5K  
deferred assets 遞延資產   Z*(!`,.bB  
deferred liabilities 遞延負債   FP9<E93br  
delivery 交貨   d<GG(  
delivery expense 送貨費   |vDoqlW  
delivery order 出貨單   cvV?V\1f  
demand draft 即期匯票   a]
Da`$T  
demand note 即期票據   <<On*#80w  
demurrage charge 延期費   5'c+313 lm  
deposit 存款   W| rFl]~a  
deposit slip 存款單   #1dTM-  
depreciation 折舊   *_/eAi/WG  
direct cost 直接成本   /N[o[q  
direct labour 直接人工   bOSYr<R&  
director 董事   wJos'aTmE  
discount 折扣   '"]>`=R  
discount on purchase 進貨折扣   zHoO?tGf  
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