[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。   pH@]Y+W  
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acceptance 承兌   
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account 賬戶   ?6^|ZtB  
accountant 會計員   Yg9
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accounting 會計   3Ot~!AlR  
accounting system 會計制度   NSQp< m  
accounts payable 應付賬款   V~@^`Gd  
accounts receivable 應收賬款   PG~$D];  
accumulated profits 累積利益   YW/QC'_iC  
adjusting entry ?#123;整記錄   yQNV@T<o  
adjustment ?#123;整   _hu
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administration expense 管理費用   )2IH 5  
advances 預付   (kv ?33  
advertising expense 廣告費   j|4C\~i  
agency 代理   kM8{Cw  
agent 代理人   J aTp}#  
agreement 契約   P!G858V(  
allotments 分配數   ,Wbwg  
allowance 津貼   @#g<IBG=*  
amalgamation 合併   vw,rF`LjZ  
amortization 攤銷   ;r[@v347  
amortized cost 應攤成本   BZ!v%4^9  
annuities 年金   (xHf 4[[u  
applied cost 已分配成本   0'YG6(h  
applied expense 已分配費用   ~Wo)?q8UY,  
applied manufacturing expense 己分配製造費用   .mLK`
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apportioned charge 攤派費用   ?L&'- e@  
appreciation 漲價   Eow_&#WW;P  
article of association 公司章程   %w7u]-tR  
assessment 課稅   ?']5dD  
assets 資產   /1mW|O>0  
attorney fee 律師費   uN([*' 0Cg  
audit 審計   #9-P%%kQ  
auditor 審計員   CCBfKp  
average 平均數   #P l~R  
average cost 平均成本   .sC?7O=  
bad debt 壞賬   /+Lfrt  
balance 餘額   ,(8;y=wux  
balance sheet 資產負債表   OyU  
bank account 銀行賬戶   >Cw<BIF  
bank balance 銀行結存   +_XzmjnDd  
bank charge 銀行手續費   OxI/%yv-c  
bank deposit 銀行存款   6KpHnSW  
bank discount 銀行貼現   MjlP+; !  
bank draft 銀行匯票   #]nx!*JNZ  
bank loan 銀行借款   &e6CJ  
bank overdraft 銀行透支   V-<GT?  
bankers acceptance 銀行承兌   T}V!`0vKw  
bankruptcy 破產   5? hw !  
bearer 持票人   3)\8%Ox  
beneficiary 受益人   KD`IX-r{s  
bequest 遺產   Fa'k0/_j  
bill 票據   ]gYz 4OT  
bill of exchange 匯票   8!Vl
   
bill of lading 提單   ^*P%=>zO  
bills discounted 貼現票據  
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bills payable 應付票據   _?OW0x4  
bills receivable 應收票據   `c<;DhNO  
board of directors 董事會   WI?oSE w  
bonds 債券   "@??Fw!  
bonus 紅利   {}3${  
book value 賬面價值   \"X!2  
bookkeeper 簿記員   C(
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bookkeeping 簿記   e,t(q(L  
branch office general ledger 支店往來賬戶   { ^cV lC_  
broker 經紀人   n4}Br;%  
brought down 接前   UK<Nj<-'t
 
brought forward 接上頁   g!rQ4#4  
budget 預算   gb
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by-product 副產品   xuqv6b.  
by-product sales 副產品銷售   vI>>\.ED  
capital 股本   -r-k_6QP  
capital income 資本收益   zT!drq:x  
capital outlay 資本支出   |&RU/a  
capital stock 股本   RhncBKm*M  
capital stock certificate 股票   e" St_z(  
carried down 移後   q@[QjGj@  
carried forward 移下頁   vQ;Ex  
cash 現金   Pi]19boM.  
cash account 現金賬戶   ILGMMA_2  
cash in bank 存銀行現金   d3D] k,  
cash on delivery 交貨收款   9I}-[|`u  
cash on hand 庫存現金   ,P;Pm68V  
cash payment 現金支付   Tj:B!>>  
cash purchase 現購   0*f)=Q'  
cash sale 現沽   *MKO I'  
cashier 出?#123;員   IZpP[hov  
cashiers check 本票   7pe\M/kl  
certificate of deposit 存款單折   wne,e's}   
certificate of indebtedness 借據   JpXlBEio%  
certified check 保付支票   I}1NB3>^  
certified public accountant 會計師   #qK:J;Sn3  
charges 費用   G3Z)Z)N  
charge for remittances 匯水手續費   |5lk9<z  
charter 營業執照   <g"{Wv: h  
chartered accountant 會計師   vSEuk}pk  
chattles 動產   jYk&/@`Ly  
check 支票   D]zwl@sRX:  
che stub 支票存根   nAv#?1cjz  
closed account 己結清賬戶   E|iQc8gr&  
closing 結算   'uBu6G  
closing entries 結賬紀錄   N sXHO  
closing stock 期末存貨   16=sij%A  
closing the book 結賬   YtmrRDQs  
columnar journal 多欄日記賬   a<^v(r  
combination 聯合   t'n pG}`tE  
commission 佣金   pH9VTM.*  
commodity 商品   l3)}qu  
common stock 普通股   VK m&iidU  
company 公司   fD[*_^;h)  
compensation 賠償   +S o4rA*9  
compound interest 複利   R!}H;[c  
consignee 承銷人   *\ R ]NV  
consignment 寄銷   pM4 :#%V  
consignor 寄銷人   = ;Au<|  
consolidated balance sheet 合併資產負債表   eA2@Nkw~)  
consolidated profit and loss account 合併損益表   GS$ifv  
consolidation 合併   ~%&LTX0s|  
construction cost 營建成本   8\+uec]k  
construction revenue 營建收入   C5o#i*|  
contract 合同   ekWD5,G  
control account 統制賬戶   0X6YdW_2X  
copyright 版權   +^60T$  
corporation 公司   !fE`4<|?  
cost 成本   akp-zn&je  
cost accounting 成本會計   ?9 <:QE;I>  
cost of labour 勞工成本   ]_f_w9]  
cost of production 生產成本   j()
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cost of manufacture 製造成本   p`olCp'  
cost of sales 銷貨成本   -r`.#c4  
cost price 成本價格   NG+GEqx  
credit 貸方   ]L5@,E4.  
credit note 收款通知單   ,wQ5.U,  
creditor 債權人   DX#Nf""Pw  
crossed check 橫線支票   0CnOL!3.I  
current account 往來活期賬戶   , qMzWa  
current asset 流動資產   &6/[B_.  
current liability 流動負債   \ 2M_\Q`NY  
current profit and loss 本期損益   fDv2JdiU  
debit 借方   @LF,O}[2J  
debt 債務   f,U.7E  
debtor 債務人   <sb~ ^B  
deed 契據   ZgTW.<.%2  
deferred assets 遞延資產   L+b6!2O,  
deferred liabilities 遞延負債   (S>C#A=E\  
delivery 交貨   <}C o Qz  
delivery expense 送貨費   6AAz  
delivery order 出貨單   |3(' N#|  
demand draft 即期匯票   Ua
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demand note 即期票據   5T
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demurrage charge 延期費   0yk]o5a++  
deposit 存款   |mZxfI  
deposit slip 存款單   KI"#f$2&  
depreciation 折舊   l!D}3jD  
direct cost 直接成本   5'OrHk;u  
direct labour 直接人工   3#LlDC_WC  
director 董事  
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discount 折扣   `'DmDg  
discount on purchase 進貨折扣   Kg{+T`  
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