[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。   HWFTI /]  
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acceptance 承兌   rzie_)a Y%  
account 賬戶   K9}Brhe  
accountant 會計員   c]U+6JH  
accounting 會計   #>G:6'r  
accounting system 會計制度   s}UJv\*  
accounts payable 應付賬款    FY)]yz  
accounts receivable 應收賬款   ->IZZ5G<  
accumulated profits 累積利益   /4 Kd
  
adjusting entry ?#123;整記錄   ^@=4HtA  
adjustment ?#123;整   RiQg]3oY  
administration expense 管理費用   2PeMt^  
advances 預付   S^D@8<6GJ  
advertising expense 廣告費   $g VbeQ  
agency 代理   dSTyx#o  
agent 代理人   QH7 GEj]  
agreement 契約   An?#B4:  
allotments 分配數   8n2;47 a  
allowance 津貼   {/5aF_0D.  
amalgamation 合併   ra^%__N}  
amortization 攤銷   :
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amortized cost 應攤成本   y}={S,z%22  
annuities 年金   )'7Qd(4WT  
applied cost 已分配成本   eAP 8
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applied expense 已分配費用   pih 0ME}z  
applied manufacturing expense 己分配製造費用   e87a9ZPm  
apportioned charge 攤派費用   _e8v12s  
appreciation 漲價   @\oZ2sB  
article of association 公司章程   |Go$z3bx  
assessment 課稅   KC:6^h'.  
assets 資產   D-i, C~W  
attorney fee 律師費   ?5};ONjN  
audit 審計   x)$0Nr62D  
auditor 審計員   \=|= (kt)  
average 平均數   Y+g(aak+.  
average cost 平均成本   W)o*$cu  
bad debt 壞賬   \C>vj+!cJ  
balance 餘額   /ET+`=n  
balance sheet 資產負債表   P&[&Dj  
bank account 銀行賬戶   c8Q2H  
bank balance 銀行結存   XMP4YWuVc  
bank charge 銀行手續費   jyyig%  
bank deposit 銀行存款   ^PJN$BJx  
bank discount 銀行貼現   jxhZO LG  
bank draft 銀行匯票   <:nyRy}  
bank loan 銀行借款   `YZl2c<w*  
bank overdraft 銀行透支   G[_Z|Xi1  
bankers acceptance 銀行承兌   }C/+zF6
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bankruptcy 破產   #< :`:@2  
bearer 持票人   z_KCG2=5  
beneficiary 受益人   <rui\/4NJ  
bequest 遺產   c3#eL   
bill 票據   grkA2%N  
bill of exchange 匯票   #bG6+"g{=L  
bill of lading 提單   -U9C{q?h  
bills discounted 貼現票據   ~FXq%-J  
bills payable 應付票據   Nq9M$Nt]  
bills receivable 應收票據   'YbE%i}  
board of directors 董事會   DVg$rm`  
bonds 債券   %`lJAW[  
bonus 紅利   |tLD^`bt  
book value 賬面價值   uz$p'Q  
bookkeeper 簿記員   >/}p{Tj  
bookkeeping 簿記   1# +|RL4o  
branch office general ledger 支店往來賬戶   .EjR<UU  
broker 經紀人   SGy2&{\Z  
brought down 接前   ?X\.O-=4X  
brought forward 接上頁   `
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budget 預算   J 48$l(l3  
by-product 副產品   uD{ xs  
by-product sales 副產品銷售   (64es)B}"  
capital 股本   FK-q-PKO#.  
capital income 資本收益   ~mK+Q%G5  
capital outlay 資本支出   PVljb=8F  
capital stock 股本   -^7 $HD  
capital stock certificate 股票   E&@#*~   
carried down 移後   "Vo
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carried forward 移下頁   S ^EAE]  
cash 現金   {t|#>UCK  
cash account 現金賬戶   Ar?ZUASJ  
cash in bank 存銀行現金   ! jDopE0L  
cash on delivery 交貨收款   Z8Vof~  
cash on hand 庫存現金   O%F*i2I:+k  
cash payment 現金支付   YvP62c \  
cash purchase 現購   j]R[;8g  
cash sale 現沽   <X& fs*x&  
cashier 出?#123;員   Vwjic2lGI  
cashiers check 本票   OpIeo+^X*  
certificate of deposit 存款單折   alNn(0MG  
certificate of indebtedness 借據   Y"s8j=1m  
certified check 保付支票   31e O2 |7  
certified public accountant 會計師   C"s-ttP   
charges 費用   ke<5]&x  
charge for remittances 匯水手續費   #&L7FBJ"*v  
charter 營業執照   N{@~(>ee^  
chartered accountant 會計師   Y}Y~?kE>M|  
chattles 動產   mU]^PC2[  
check 支票   L8NZU*"  
che stub 支票存根   1^
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closed account 己結清賬戶   tuuwoiQ*`  
closing 結算   OTJMS_IT  
closing entries 結賬紀錄    P7/Xh3  
closing stock 期末存貨   ] Ge>S?u  
closing the book 結賬   dI
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columnar journal 多欄日記賬   \l 8_aj  
combination 聯合   +bJ~S:[  
commission 佣金   .ns=jp  
commodity 商品   oJ"D5d,  
common stock 普通股   "sY}@Q7  
company 公司   q6>}  
compensation 賠償   l]&x~K}  
compound interest 複利   D+~*nc~ g  
consignee 承銷人   HPt\ BK  
consignment 寄銷   Zt=P 
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consignor 寄銷人   ;<Gxo nIV  
consolidated balance sheet 合併資產負債表   p Tz]8[ ^  
consolidated profit and loss account 合併損益表   ! R3P@,j  
consolidation 合併   \$ss  
construction cost 營建成本   ]\L+]+u~  
construction revenue 營建收入   a69e^;,>q  
contract 合同   $4)L~g|  
control account 統制賬戶   BD86t[${W  
copyright 版權   T-/3 A%v  
corporation 公司   j?k|-0  
cost 成本   r_ B.bK  
cost accounting 成本會計   [/ertB  
cost of labour 勞工成本   ~82 {Y _{/  
cost of production 生產成本   K~S*<
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cost of manufacture 製造成本   ucU7 @j  
cost of sales 銷貨成本   u e'dI  
cost price 成本價格   A:yql`&s  
credit 貸方   DxpJP,wY3  
credit note 收款通知單   PDC
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creditor 債權人   .c__T{<)[  
crossed check 橫線支票   }Ya! [tX  
current account 往來活期賬戶   ;)P=WS:=  
current asset 流動資產   ~%f$}{  
current liability 流動負債   V d]7v  
current profit and loss 本期損益   ux| QGT2LY  
debit 借方   O/d]2<V  
debt 債務   vX}w_Jj>  
debtor 債務人   %^nNt:N0  
deed 契據   .j tv Hr}U  
deferred assets 遞延資產   ;c DMcKKIA  
deferred liabilities 遞延負債  
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delivery 交貨   khD)x0'b  
delivery expense 送貨費   zD bO~.d  
delivery order 出貨單   P4eH:0=#  
demand draft 即期匯票   d"Wuu1tEY  
demand note 即期票據   (uhE'IQ{(  
demurrage charge 延期費   I;eo y,  
deposit 存款   B I3fk  
deposit slip 存款單   *,*O.#<6  
depreciation 折舊   6?C' ;1  
direct cost 直接成本   v&WK9F\  
direct labour 直接人工   T{"Ur:p  
director 董事   T:H~Y+qnt  
discount 折扣   ^yq}>_  
discount on purchase 進貨折扣   :M f8q!Q'  
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