[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。   KGkzE  
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acceptance 承兌   dh%C@n:B  
account 賬戶   x$AF0xFO  
accountant 會計員   q~r)B }  
accounting 會計   LS4c|Dv  
accounting system 會計制度   5SK{^hw  
accounts payable 應付賬款   FqQm*k_  
accounts receivable 應收賬款   /]T#@>('  
accumulated profits 累積利益   hyL3fkMJ,  
adjusting entry ?#123;整記錄   /9|1eSUa  
adjustment ?#123;整   '+Dn~8Y+ 9  
administration expense 管理費用   G!oq ;<  
advances 預付   9IMtqL&  
advertising expense 廣告費   [Ym?"YwVX  
agency 代理   Rs{L  
agent 代理人   abW
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agreement 契約   lKI1bs]i  
allotments 分配數   *(s+u~, I  
allowance 津貼   8=T;R&U^M  
amalgamation 合併   ]~87 v  
amortization 攤銷   4CS9vv)9R  
amortized cost 應攤成本   0X `Qt[  
annuities 年金   9<W MM)  
applied cost 已分配成本   0(ZER sP  
applied expense 已分配費用   1a| q&L`o  
applied manufacturing expense 己分配製造費用   9]VUQl9gh  
apportioned charge 攤派費用   sZPPS&KoP3  
appreciation 漲價   ?BQZ\SXU  
article of association 公司章程   #wNksh/J^  
assessment 課稅   B=7bQli}  
assets 資產   `z-4OJ8~  
attorney fee 律師費   p<'#f,o  
audit 審計   5Qo\0YH  
auditor 審計員   -$?xR](f  
average 平均數   gf2l19aP  
average cost 平均成本   '[~NRKQJ  
bad debt 壞賬   .Frc:Y{  
balance 餘額   r{$ip"f  
balance sheet 資產負債表   fr;>`u[;  
bank account 銀行賬戶   /0d_{Y+9  
bank balance 銀行結存   MJV)| 2C  
bank charge 銀行手續費   Y;p _ff  
bank deposit 銀行存款   8uM>UpX  
bank discount 銀行貼現   c#$B;?  
bank draft 銀行匯票   92WvD  
bank loan 銀行借款   Av^{$9yl  
bank overdraft 銀行透支   ?&_ -,\t  
bankers acceptance 銀行承兌   \ZigG{  
bankruptcy 破產   rm;'/l8Y-E  
bearer 持票人   "L|Ew#  
beneficiary 受益人   PSI5$Vna4p  
bequest 遺產   I0(BKM p&  
bill 票據   ANc)igo  
bill of exchange 匯票   2w'Q9&1~  
bill of lading 提單   Y]P';C_eP  
bills discounted 貼現票據   Q$Ga
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bills payable 應付票據   2#kR1rJP  
bills receivable 應收票據   &&xBq?  
board of directors 董事會   wxkCmrV  
bonds 債券   84DneSpHsp  
bonus 紅利   2^bq4c4
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book value 賬面價值   v98=#k!F  
bookkeeper 簿記員   dD?1t e  
bookkeeping 簿記   9s6@AJf  
branch office general ledger 支店往來賬戶   4vT!xn  
broker 經紀人   @J
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brought down 接前   u01 'f-h  
brought forward 接上頁   [pUw(KV2m  
budget 預算   T( MS,AyD]  
by-product 副產品   Jor>YB`X  
by-product sales 副產品銷售   `ky< *  
capital 股本   am{f<v,EI  
capital income 資本收益   N#Y%+1  
capital outlay 資本支出   h8Q+fHDYv  
capital stock 股本   x9Y1v1!5Pu  
capital stock certificate 股票   gD3s,<>o  
carried down 移後   U[*VNJSp  
carried forward 移下頁   >N@tInE  
cash 現金   K:Wxx"  
cash account 現金賬戶   <|cnQj*  
cash in bank 存銀行現金   rIH/<@+  
cash on delivery 交貨收款   g34<0%6jd  
cash on hand 庫存現金   {E-.W"t4  
cash payment 現金支付   mTz %;+|L  
cash purchase 現購  
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cash sale 現沽   ;&q}G1  
cashier 出?#123;員   mcy\nAf5%  
cashiers check 本票   B]L5K~d  
certificate of deposit 存款單折   XAW$"^p  
certificate of indebtedness 借據   X^ckTIdR  
certified check 保付支票   _Db=I3.HJ  
certified public accountant 會計師  
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charges 費用   mEfI2P)#|  
charge for remittances 匯水手續費   ns[v.YDL  
charter 營業執照   4sasf94  
chartered accountant 會計師   k{;"Aj:iL  
chattles 動產   0?KXQD  
check 支票   +~?ze,Di  
che stub 支票存根   f uQbDb&  
closed account 己結清賬戶   a yn6k=F  
closing 結算  
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closing entries 結賬紀錄   P?p>'avP  
closing stock 期末存貨   |t+M/C0y/  
closing the book 結賬   3sIW4Cs7)U  
columnar journal 多欄日記賬   [bk2RaX:i  
combination 聯合   _8P"/( `Rw  
commission 佣金   qYR $
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commodity 商品   wwrP7T+d  
common stock 普通股   k"D6Vyy`  
company 公司   h6<abT@I  
compensation 賠償   (|)`~z  
compound interest 複利   x|U~?  
consignee 承銷人   rt%?K.S/  
consignment 寄銷   =}>wxO  
consignor 寄銷人   IROX]f}r(  
consolidated balance sheet 合併資產負債表   1^XuH('  
consolidated profit and loss account 合併損益表   g NF8&T  
consolidation 合併   tvXoF;Yq  
construction cost 營建成本   ]Q,;5>#W  
construction revenue 營建收入   *vt5dxB  
contract 合同   oNQ;9&Z,^2  
control account 統制賬戶   VN[C%C  
copyright 版權   5v <>%=  
corporation 公司   j[l6&eX  
cost 成本   nfpkWyIu{  
cost accounting 成本會計   o|Cq#JFG  
cost of labour 勞工成本   cpv
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cost of production 生產成本   !+T\}1f7d  
cost of manufacture 製造成本   g?N~mca$  
cost of sales 銷貨成本   ]T|9>o!  
cost price 成本價格   fHhm)T8KB  
credit 貸方   :Mesh
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credit note 收款通知單   H,,-;tN?  
creditor 債權人   L1=3_fO  
crossed check 橫線支票   n@n608  
current account 往來活期賬戶   W%LTcm  
current asset 流動資產   :K
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current liability 流動負債   ^?PU:
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current profit and loss 本期損益   zvjVM"=G  
debit 借方   %x@ D i`
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debt 債務    }/~%Ysl  
debtor 債務人   fm$eJu  
deed 契據   r>73IpJI  
deferred assets 遞延資產   U |I>CDp  
deferred liabilities 遞延負債   j.FA
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delivery 交貨   r_C|gfIP  
delivery expense 送貨費   - s[=$pDU  
delivery order 出貨單   1=BDqSZ@9  
demand draft 即期匯票   VD}8ei  
demand note 即期票據   q-s! hiK  
demurrage charge 延期費   q/y4HT,x  
deposit 存款   <;O=h; ~|  
deposit slip 存款單   uC\FW6K=m  
depreciation 折舊   nk.Y#
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direct cost 直接成本   XMhDx  
direct labour 直接人工   @X`~r8&  
director 董事   sX&.8  
discount 折扣   Q'-V\ G)11  
discount on purchase 進貨折扣   jVP70c  
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