[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。   J%O4IcE  
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acceptance 承兌   '*LN)E>d  
account 賬戶   w<F;&';@h  
accountant 會計員   cmGj0YUQ1  
accounting 會計   m5;[,He  
accounting system 會計制度   l^eNZ3:H  
accounts payable 應付賬款   HfeflGme*  
accounts receivable 應收賬款   ,,H$>r_;  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   xV 1Z&l  
adjustment ?#123;整   Q"K>ML>0  
administration expense 管理費用   7Ae,|k  
advances 預付   ZEyGqCf3  
advertising expense 廣告費   *ZSp9g"Z  
agency 代理   1PTu3o&3  
agent 代理人   $8T|r+<  
agreement 契約   3ws(uF9$  
allotments 分配數   Q}f}Jf3P  
allowance 津貼   ; # ?0#):-  
amalgamation 合併   VU0tyj$  
amortization 攤銷   'hi\98y  
amortized cost 應攤成本   I&NpN~AU  
annuities 年金   Jx ;"a\KD  
applied cost 已分配成本   |KrG3-i3X  
applied expense 已分配費用   SnF[mN'  
applied manufacturing expense 己分配製造費用   =&b$W/l)0  
apportioned charge 攤派費用   z9kX`M+  
appreciation 漲價   B[_bJ *  
article of association 公司章程   |e[0Qo@  
assessment 課稅   &'ETx
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assets 資產   yjFQk,A  
attorney fee 律師費   v0MOX>`
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audit 審計   E+c3KqM  
auditor 審計員   |tJ%:`DGw  
average 平均數   MbFe1U]B  
average cost 平均成本   >/`cmNmb  
bad debt 壞賬   ]GRq  
balance 餘額   ._8cJf.ae  
balance sheet 資產負債表   }nY^T&?`  
bank account 銀行賬戶   -Tkd@  
bank balance 銀行結存   H|:)K^o  
bank charge 銀行手續費   2GKU9cV*`  
bank deposit 銀行存款   _5S$mc8K0  
bank discount 銀行貼現   F*] .  
bank draft 銀行匯票   I\%Lb z  
bank loan 銀行借款   95 .'t}  
bank overdraft 銀行透支   u, ,WD  
bankers acceptance 銀行承兌   yz$1qEII`q  
bankruptcy 破產   v9`B.(Ru  
bearer 持票人   )"Br,uIv:/  
beneficiary 受益人   8EEQV}4  
bequest 遺產   z*~PYAt  
bill 票據   Tocdh.H|  
bill of exchange 匯票   nK'8Mo  
bill of lading 提單   N3c)ce7[  
bills discounted 貼現票據   s]8J+8 <uO  
bills payable 應付票據   O*/-I pM  
bills receivable 應收票據   }_/h~D9-T#  
board of directors 董事會   xA'#JN<*  
bonds 債券   @#Uiy5N  
bonus 紅利   7Z~szD  
book value 賬面價值   GhQ`{iJM  
bookkeeper 簿記員   ;xtb2c8HT  
bookkeeping 簿記   la{uJ9Iw@}  
branch office general ledger 支店往來賬戶   AG\852`1m  
broker 經紀人   -&D6w9w  
brought down 接前   gH// TbS  
brought forward 接上頁   .:!x*v  
budget 預算   9x^ /kAB  
by-product 副產品   2|>wY%  
by-product sales 副產品銷售   G /3lX^Z>  
capital 股本   ]JPPL4wAT  
capital income 資本收益   )[X!/KR90  
capital outlay 資本支出   &Wz:-G7<n  
capital stock 股本   E/P53CD  
capital stock certificate 股票   vk+%#w  
carried down 移後   5N+(Gv[`"  
carried forward 移下頁   xWb?i6)z&  
cash 現金   WM )g(i~(  
cash account 現金賬戶   \bA'Furp  
cash in bank 存銀行現金   R{A/+7!  
cash on delivery 交貨收款   A?k,}~  
cash on hand 庫存現金   ;p!hd}C  
cash payment 現金支付   1g
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cash purchase 現購   X&oy.Roo  
cash sale 現沽    /r@  
cashier 出?#123;員   @5VZ   
cashiers check 本票   [\n.[4gq"  
certificate of deposit 存款單折   7tKft  
certificate of indebtedness 借據   \1'R}B@;  
certified check 保付支票   HwMsP$`q  
certified public accountant 會計師   J$*["y`+  
charges 費用   N%E2 BJ?  
charge for remittances 匯水手續費   PH!B /D5G  
charter 營業執照   x)Kh_ G  
chartered accountant 會計師   Riuv@i^6K  
chattles 動產   @Hdg-f>y]  
check 支票   8vo7~6yy  
che stub 支票存根   ']e4!  
closed account 己結清賬戶   ]!o,S{a&  
closing 結算   9],"AjD  
closing entries 結賬紀錄    {:OVBX  
closing stock 期末存貨   i j;'4GzQL  
closing the book 結賬   9sU,.T  
columnar journal 多欄日記賬   TsW6w  
combination 聯合   *`'%tp"'+  
commission 佣金   u`,R0=<
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commodity 商品   1U9N8{xg9  
common stock 普通股   C)}LV  
company 公司   q[A3$y(  
compensation 賠償   ]=<@G.[=  
compound interest 複利   R:x04!}  
consignee 承銷人   t1g%o5?;  
consignment 寄銷   ui0(#2'h%  
consignor 寄銷人   |ema-pRC  
consolidated balance sheet 合併資產負債表   pvxqeC9`  
consolidated profit and loss account 合併損益表   vz5RS  
consolidation 合併   xmd$Jol^  
construction cost 營建成本   ~x|Sv4M  
construction revenue 營建收入   |noTIAI  
contract 合同   ^qr[?ky]&  
control account 統制賬戶   d}J#wT  
copyright 版權   |q)Q<%VS'  
corporation 公司   |]b/5s;>  
cost 成本   RVy87_J1  
cost accounting 成本會計   -z1
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cost of labour 勞工成本   X]%4QIeS  
cost of production 生產成本   n:kxG  
cost of manufacture 製造成本   k-0e#"B  
cost of sales 銷貨成本   A1T;9`E  
cost price 成本價格   vG:,oB}  
credit 貸方   ,1h(k<-  
credit note 收款通知單   ?IO/zkeXg  
creditor 債權人   (:]iHg3  
crossed check 橫線支票  
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current account 往來活期賬戶   :\We =oX  
current asset 流動資產   D)6||z}  
current liability 流動負債   'Q,<
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current profit and loss 本期損益   3e1"5~?'<  
debit 借方   Q-CVq_\3I  
debt 債務   m':m`,c
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debtor 債務人   <-7Ha_#  
deed 契據   T8 /'`s  
deferred assets 遞延資產   s#49pDN  
deferred liabilities 遞延負債   {a%cU[q  
delivery 交貨   NKYyMHv6  
delivery expense 送貨費   w=2X[V}  
delivery order 出貨單   3qZ{yr2N[  
demand draft 即期匯票   l]cQ7
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demand note 即期票據   3E:<  
demurrage charge 延期費   gRSG[GMV  
deposit 存款   `rLMMYD=  
deposit slip 存款單   ).b+S>k  
depreciation 折舊   V^5 t~)#46  
direct cost 直接成本  
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direct labour 直接人工   a)b@en;v  
director 董事   e@YR/I8my  
discount 折扣   JOk`emle  
discount on purchase 進貨折扣   EQ-~e   
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