[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。   gzyi'K<  
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acceptance 承兌   x!?$y_t  
account 賬戶   88 DMD"$B  
accountant 會計員   QGXR<Y  
accounting 會計   ]; B`'Ia  
accounting system 會計制度   bp P 3#~ K  
accounts payable 應付賬款   ,sp((SF]1  
accounts receivable 應收賬款   4zqO!nk  
accumulated profits 累積利益   [R/'hH5  
adjusting entry ?#123;整記錄   ;!H]&2`'(  
adjustment ?#123;整   _Oc\hW  
administration expense 管理費用   4Jw_gOY&D  
advances 預付   zf[KZ\6H  
advertising expense 廣告費   LJ*W&y(2>Q  
agency 代理   (:7Z-V2(  
agent 代理人   HQ/ Q"  
agreement 契約   7x(z  
allotments 分配數   N8
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allowance 津貼   g+KuK
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amalgamation 合併   9aY}+hgb#  
amortization 攤銷   K5\;'.9M  
amortized cost 應攤成本   7KV0g1GQ  
annuities 年金   7qhX`$  
applied cost 已分配成本   @t3&#I}mc  
applied expense 已分配費用   hoZM;wC  
applied manufacturing expense 己分配製造費用   -1]8f  
apportioned charge 攤派費用   nSbcq>3  
appreciation 漲價   VCvFCyAz  
article of association 公司章程   'w`9lIax  
assessment 課稅   B>e},!  
assets 資產   JcW<<7R  
attorney fee 律師費   
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audit 審計   `4t*H>:y  
auditor 審計員   Y;>D"C..  
average 平均數   DG 6W ^  
average cost 平均成本   :qK^71gz  
bad debt 壞賬   [R{%r^"2p  
balance 餘額   |@pn=wW  
balance sheet 資產負債表   p-2PC{% t|  
bank account 銀行賬戶   $Rf)iW;h  
bank balance 銀行結存   VNxhv!w  
bank charge 銀行手續費   R9^RG-x  
bank deposit 銀行存款   y-@{  
bank discount 銀行貼現   =_vW7-H  
bank draft 銀行匯票   d
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bank loan 銀行借款    *#sY-Gd  
bank overdraft 銀行透支   ,h* 'Cs04h  
bankers acceptance 銀行承兌   )t$o0!  
bankruptcy 破產   b%UbTb,  
bearer 持票人  
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beneficiary 受益人   aQL$?,  
bequest 遺產   8'0
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bill 票據   UO_
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bill of exchange 匯票   I_iXu;UX  
bill of lading 提單   nT/Azg  
bills discounted 貼現票據   *T
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bills payable 應付票據   0GMov]W?i  
bills receivable 應收票據   [>LL  
board of directors 董事會   h)sQ3B.}A  
bonds 債券    [?moS!  
bonus 紅利   +y9WJ   
book value 賬面價值   fzW!-  
bookkeeper 簿記員   ,];QzENw  
bookkeeping 簿記   ,g{Ob{qT  
branch office general ledger 支店往來賬戶   K]C@seF`  
broker 經紀人   "\l#q$1h  
brought down 接前   oaM3#QJ  
brought forward 接上頁   ,2 Q5'!o  
budget 預算   d\j[O9W>  
by-product 副產品   `
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by-product sales 副產品銷售   pij%u<  
capital 股本   wdQ%L4l  
capital income 資本收益   Ae_:Kc6  
capital outlay 資本支出   ]seOc],4  
capital stock 股本   ! ^TCe8  
capital stock certificate 股票   roHJ$~q?  
carried down 移後   @ACq:+/Qc  
carried forward 移下頁   ,w$:=;i  
cash 現金   q?bKh*48  
cash account 現金賬戶   Hm 17El68  
cash in bank 存銀行現金   y}GFtRNG  
cash on delivery 交貨收款   hmr2(f%U  
cash on hand 庫存現金   +
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cash payment 現金支付   KU*XRZu)  
cash purchase 現購   lkaWwjv_D  
cash sale 現沽   ,^uQw/  
cashier 出?#123;員   -^&NwLEv=  
cashiers check 本票   cOvdC4   
certificate of deposit 存款單折   b+e9Pi*\  
certificate of indebtedness 借據   v)%0`%nSR  
certified check 保付支票   6QG"~>v7'(  
certified public accountant 會計師   c^x5 E`{  
charges 費用   =R
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charge for remittances 匯水手續費   Vl%UT@D|  
charter 營業執照   Qk]^]I  
chartered accountant 會計師   g&?{^4t]  
chattles 動產   #(G"ya  
check 支票   "-:-!1;Ji  
che stub 支票存根   JbLHW26pl  
closed account 己結清賬戶   y4j\y ? T8  
closing 結算   -X_dY>>s  
closing entries 結賬紀錄   <7Ry"z6g;  
closing stock 期末存貨   *dPG[ }  
closing the book 結賬   o3( :R0  
columnar journal 多欄日記賬   OI
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combination 聯合   qw6i|JM%  
commission 佣金   n'qWS/0U=  
commodity 商品   _o'a|=Osx>  
common stock 普通股   s%i \z }/  
company 公司   v^3s?VD  
compensation 賠償   f:KZP;/[c  
compound interest 複利   6}>CP
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consignee 承銷人   FqXE6^  
consignment 寄銷   p&k%d, *  
consignor 寄銷人   XS=f>e1<W  
consolidated balance sheet 合併資產負債表   AfvIzsT0  
consolidated profit and loss account 合併損益表   AS/z1M_U  
consolidation 合併   U%rq(`;  
construction cost 營建成本   Fuy"JmeR  
construction revenue 營建收入   =[ nuesP'  
contract 合同   aI_[h  v  
control account 統制賬戶   *NCkC ~4  
copyright 版權   dry>TXG*  
corporation 公司   y_LFkZ
 
cost 成本   t_w2J=2  
cost accounting 成本會計   '9@AhiNV  
cost of labour 勞工成本   >9<YQ(  
cost of production 生產成本   S9%ZeM+  
cost of manufacture 製造成本   U88gJ[$  
cost of sales 銷貨成本   TW-^C;   
cost price 成本價格   !nL>Ly  
credit 貸方   pch8A0JAl)  
credit note 收款通知單   =d#(n M*  
creditor 債權人   aY0{vX  
crossed check 橫線支票   (Rh$0^)A  
current account 往來活期賬戶   W0XfU`  
current asset 流動資產   vOo-
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current liability 流動負債   ~Z' /b|x<3  
current profit and loss 本期損益   {'sp8:$a  
debit 借方   <FfmDR  
debt 債務   ng:B;; m  
debtor 債務人   pU1miA '  
deed 契據   +h@ZnFp3  
deferred assets 遞延資產   `t3w|%La}  
deferred liabilities 遞延負債   & tjL*/  
delivery 交貨   lP*p7Y '  
delivery expense 送貨費   V-dyeb  
delivery order 出貨單   [@Mo3]#\  
demand draft 即期匯票   mC} b>\  
demand note 即期票據   Dg*'n  
demurrage charge 延期費   r-o+NV  
deposit 存款   p %hv
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deposit slip 存款單   ||Vx:(d7D&  
depreciation 折舊   *#83U?  
direct cost 直接成本   v^aI+p6  
direct labour 直接人工   Zi{vEI]  
director 董事   y+h/jEbM</  
discount 折扣   sKC(xO@L;`  
discount on purchase 進貨折扣   2TgS )  
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