[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。   6~>h;wC  
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acceptance 承兌   Z;tWV%F5  
account 賬戶   Z<=L  
accountant 會計員   BaUuDo/ZO  
accounting 會計   U|QP]6v  
accounting system 會計制度   YUTh*` 1k<  
accounts payable 應付賬款   BW3Q03SW6  
accounts receivable 應收賬款   Gr}NgyT<!D  
accumulated profits 累積利益   " o3Hd  
adjusting entry ?#123;整記錄   zmu+un"\j  
adjustment ?#123;整   +BhJske  
administration expense 管理費用    >T:0  
advances 預付   x|c_(  
advertising expense 廣告費   oLq N  
agency 代理   ~e)"!r  
agent 代理人   GjN6Af~}  
agreement 契約   I\M }Dxpp  
allotments 分配數   rf`xY4I\  
allowance 津貼   .!+7|us8l\  
amalgamation 合併   iv] ,:|Mbd  
amortization 攤銷   e7-IqQA{3C  
amortized cost 應攤成本   Vo.~1^  
annuities 年金   PRBlf  
applied cost 已分配成本   X(.[rC>  
applied expense 已分配費用   CGb4C(%-7  
applied manufacturing expense 己分配製造費用   UKTfLh  
apportioned charge 攤派費用   &U`ug"/k  
appreciation 漲價   !&.-{ _$  
article of association 公司章程   9&6P,ts%Q  
assessment 課稅   Q Wc^}#!!  
assets 資產   %\
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attorney fee 律師費   J,=ZUh@M  
audit 審計   d.Ccc/1-  
auditor 審計員   XWNo)#_ 3  
average 平均數   RED@|[Qh  
average cost 平均成本   0V86]zSo  
bad debt 壞賬   yc`3)  
balance 餘額   *(5T?p[7  
balance sheet 資產負債表   =[Z3]#h  
bank account 銀行賬戶   @SaxM4  
bank balance 銀行結存   9KJ}A
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bank charge 銀行手續費   5:5d=7WX  
bank deposit 銀行存款   4pelIoj  
bank discount 銀行貼現   ][#|5UK8L  
bank draft 銀行匯票   \~Ml<3Zd:  
bank loan 銀行借款   j e3Qq1  
bank overdraft 銀行透支   u i$4  
bankers acceptance 銀行承兌   Nz*,m'-1e  
bankruptcy 破產   M)Z! W3  
bearer 持票人   s%>8y\MaK  
beneficiary 受益人   N_ Zd. VnY  
bequest 遺產   zuFPG{^\#  
bill 票據   nqTOAL9FF  
bill of exchange 匯票   yOAC<<Tzus  
bill of lading 提單   5DkEJk7a  
bills discounted 貼現票據   3J/l>1[  
bills payable 應付票據   \[)SK`cwd  
bills receivable 應收票據   @6aJh< c  
board of directors 董事會   [7LdTY"Tl  
bonds 債券   N>Uxq&)!  
bonus 紅利   d %nX;w,   
book value 賬面價值   B(} 'yY@%u  
bookkeeper 簿記員   h^1!8oOYD  
bookkeeping 簿記   G+k wG)K  
branch office general ledger 支店往來賬戶   _ yDDPuAi  
broker 經紀人   28c6~*Te#  
brought down 接前   /;[x3}[  
brought forward 接上頁   8Z"f"  
budget 預算   ">20`Mj8  
by-product 副產品   ~Je4
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by-product sales 副產品銷售  
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capital 股本   PDz:x4A  
capital income 資本收益   _Y}cK|3  
capital outlay 資本支出   bGy|T*@  
capital stock 股本   @t*D<B$  
capital stock certificate 股票   >El]5M7h7  
carried down 移後   gS j0+|  
carried forward 移下頁   NpKyrXDJv  
cash 現金   bu $u@:q 6  
cash account 現金賬戶   /& c2y=/'C  
cash in bank 存銀行現金   4PkKL/E  
cash on delivery 交貨收款   Z5*(xony0  
cash on hand 庫存現金   3p?nQ O)L  
cash payment 現金支付   _IV!9 JL   
cash purchase 現購   kg7bZ  
cash sale 現沽   WSv%Rxr8L  
cashier 出?#123;員   ^K_FGE0ec  
cashiers check 本票   v]H9`s#,  
certificate of deposit 存款單折   X=lsuKREZ  
certificate of indebtedness 借據   V\e1NS  
certified check 保付支票   @$; 8k }  
certified public accountant 會計師   bKzG5|Qu  
charges 費用   G)M! , Q  
charge for remittances 匯水手續費   h+Yd \k  
charter 營業執照   7sWe32  
chartered accountant 會計師   @3=q9ftm  
chattles 動產   Dsc0;7~6  
check 支票   P>_9>k@;Q  
che stub 支票存根   EA9 .?F  
closed account 己結清賬戶   q4G$I?4  
closing 結算   d<HO~+9  
closing entries 結賬紀錄   YK$[)x\S  
closing stock 期末存貨   .n4{xQo,EJ  
closing the book 結賬   3;wiwN'  
columnar journal 多欄日記賬   0E,QOF{o  
combination 聯合   TA:uB[Ji  
commission 佣金   U /~uu  
commodity 商品   !_~/Y/M  
common stock 普通股   3^-R_  
company 公司   }[drR(]`dO  
compensation 賠償   x>tm[k  
compound interest 複利   eOkiB!G.  
consignee 承銷人   KK4e'[Wf  
consignment 寄銷   =1(7T.t  
consignor 寄銷人   pzUr9  
consolidated balance sheet 合併資產負債表   (NDC9Lls  
consolidated profit and loss account 合併損益表   H+]h+K9\7  
consolidation 合併   8O60pB;4  
construction cost 營建成本   h(J$-SUs  
construction revenue 營建收入   @p}_"BHYWt  
contract 合同   ja/wI'J<  
control account 統制賬戶   &5bIM>)v  
copyright 版權   m,
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corporation 公司   *//z$la  
cost 成本   *A8Et5HAv  
cost accounting 成本會計   \/gf_R_GN  
cost of labour 勞工成本   U>bIQk"4  
cost of production 生產成本   }u$c*}  
cost of manufacture 製造成本   Bt5 P][<  
cost of sales 銷貨成本   e8oAGh"  
cost price 成本價格   :A:7^jrhi  
credit 貸方   O
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credit note 收款通知單   < 3*q) VT  
creditor 債權人   }Qe(6'l_  
crossed check 橫線支票   |`Yn'Mj8rm  
current account 往來活期賬戶   YWDgRb  
current asset 流動資產   5L~lF8  
current liability 流動負債   +]NpcE'   
current profit and loss 本期損益   RW1+y/#%P  
debit 借方   u^c/1
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debt 債務   H"k\(SPVS  
debtor 債務人   x _d   
deed 契據   !7Qj8YmS  
deferred assets 遞延資產   8g-Z~~0W1  
deferred liabilities 遞延負債   E_[a|N"D  
delivery 交貨   -MsL>F.
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delivery expense 送貨費   `k8jFB C  
delivery order 出貨單   2Q@Jp`#,4  
demand draft 即期匯票   f8qDmk5s  
demand note 即期票據   ZGI<L  
demurrage charge 延期費   Hg8 4\fA  
deposit 存款   .0gfP4{1{  
deposit slip 存款單   7bRfkKD  
depreciation 折舊   :[f[-F  
direct cost 直接成本   %H &WihQ  
direct labour 直接人工   ydY 7 :D  
director 董事   t0v>J9  
discount 折扣   +|8.ymvm  
discount on purchase 進貨折扣   /L@o.[H  
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