[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。   4RctYMz  
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acceptance 承兌   &_]G0~e  
account 賬戶   8D>5(Dg-  
accountant 會計員   @-K[@e/uwy  
accounting 會計   XzI
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accounting system 會計制度   b5MU$}:  
accounts payable 應付賬款   (gYW
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accounts receivable 應收賬款   )n"0:"Ou  
accumulated profits 累積利益   E5A"sB   
adjusting entry ?#123;整記錄   tJ_Y6oFm=  
adjustment ?#123;整   3{.]!  
administration expense 管理費用   p*<I_QM!  
advances 預付   Z796;qk  
advertising expense 廣告費   B#
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agency 代理   sMAj?]hI$  
agent 代理人   EZ>(}  
agreement 契約   v6DjNyg<x  
allotments 分配數   #
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allowance 津貼   3=U#v<  
amalgamation 合併   ysi=}+F.  
amortization 攤銷   x0)=jp '  
amortized cost 應攤成本   }fk3a9j9u  
annuities 年金   #/Ob_~-?j  
applied cost 已分配成本   #5h_{q4l  
applied expense 已分配費用   E$z-|-{>  
applied manufacturing expense 己分配製造費用   SVZ@'X\[M  
apportioned charge 攤派費用   G>:v1lde  
appreciation 漲價   "*/IP9?]  
article of association 公司章程   ]#DCO8Vk  
assessment 課稅  
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assets 資產   3]'ab-,Vp  
attorney fee 律師費   Z&?4<-@6\p  
audit 審計   y
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auditor 審計員   A`M-N<T  
average 平均數   !"<rlB,J  
average cost 平均成本   /Z]nV2$n)V  
bad debt 壞賬   i._RMl5zg  
balance 餘額   &,8Q
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balance sheet 資產負債表   FZ%h7Oe  
bank account 銀行賬戶   L'a+1O1q&i  
bank balance 銀行結存   '/XP4B\(E  
bank charge 銀行手續費   '\d ldg#P  
bank deposit 銀行存款   &?Erkc~
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bank discount 銀行貼現   LEjq
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bank draft 銀行匯票   $?!]?{K  
bank loan 銀行借款   @D*PO-s9  
bank overdraft 銀行透支   A@_>9;   
bankers acceptance 銀行承兌  
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bankruptcy 破產   z &P1C,n)  
bearer 持票人   bBc<p{
  
beneficiary 受益人   hC8WRxEGq  
bequest 遺產   49>b] f,Vc  
bill 票據   8EkzSe  
bill of exchange 匯票   :sK4mRF  
bill of lading 提單   K"t?  
bills discounted 貼現票據   &+(D< U  
bills payable 應付票據   N LQ".mM+  
bills receivable 應收票據   Q|+ a   
board of directors 董事會   OO?N)I
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bonds 債券   \z2y?"\?  
bonus 紅利   KwMt@1Z  
book value 賬面價值   Eo^m; p5  
bookkeeper 簿記員   a+J>  
bookkeeping 簿記   w^zqYGxG
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branch office general ledger 支店往來賬戶   " wT?$E  
broker 經紀人   )M"NMUuU"  
brought down 接前   T<>B5G~%  
brought forward 接上頁   b==jlYa=  
budget 預算   (y?F8]TfM  
by-product 副產品   Q5dqn"?  
by-product sales 副產品銷售   N2 3:+u<)E  
capital 股本   ny+r>>3Td  
capital income 資本收益   gi/k#3_m  
capital outlay 資本支出   B*}]'  
capital stock 股本   yU/?4/G!  
capital stock certificate 股票   F4-rPv  
carried down 移後   f^hJAZ  
carried forward 移下頁   jyF*JQjK4  
cash 現金   B%u[gN
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cash account 現金賬戶   G na%|tUz|  
cash in bank 存銀行現金   u/|@iWK:  
cash on delivery 交貨收款   ?5ZvvAi  
cash on hand 庫存現金   3^&`E}r  
cash payment 現金支付   (||qFu9a  
cash purchase 現購   5*A5Y E-  
cash sale 現沽   EpR
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cashier 出?#123;員   *X
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cashiers check 本票   ;u(*&vRqr^  
certificate of deposit 存款單折   E=,b;S-  
certificate of indebtedness 借據   [/*;}NUv  
certified check 保付支票   @ $5~`?  
certified public accountant 會計師   4P)#\$d:  
charges 費用   w[l#0ZZ  
charge for remittances 匯水手續費   S9$,.aq  
charter 營業執照   q$yg^:] 2  
chartered accountant 會計師   }&7kT7ogO  
chattles 動產   3t.!5L  
check 支票   1Zp/EYWa{  
che stub 支票存根   cs\=8_
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closed account 己結清賬戶   n2-+.9cY  
closing 結算   xjnAK!sD  
closing entries 結賬紀錄   `)]W
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closing stock 期末存貨   UE5,Ml~X  
closing the book 結賬   5CcX'*P  
columnar journal 多欄日記賬   w0nbL^f  
combination 聯合   19(x$=:  
commission 佣金   Z-ci[Zv  
commodity 商品   6r mx{Bt  
common stock 普通股   r|ZB3L|7  
company 公司   Bc
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compensation 賠償   wDoCc:  
compound interest 複利   0 &|M/  
consignee 承銷人   mYJ8O$  
consignment 寄銷   i83Jy w,f  
consignor 寄銷人   LzLJ6A>;R  
consolidated balance sheet 合併資產負債表   !<j4*av:G  
consolidated profit and loss account 合併損益表   ND?
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consolidation 合併   UJp'v_hN  
construction cost 營建成本   OOI
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construction revenue 營建收入   8/)q$zs  
contract 合同   dn])6Xl;i  
control account 統制賬戶   fk?!0M6d  
copyright 版權   (DvGA I  
corporation 公司   T>1#SWQ/9  
cost 成本   6ZI7V!k  
cost accounting 成本會計   BHgs,  
cost of labour 勞工成本   .Xf_U.h$*@  
cost of production 生產成本   +& f_k@+  
cost of manufacture 製造成本   N GnE  
cost of sales 銷貨成本   *wmkcifF;  
cost price 成本價格   0)h.[O8@>  
credit 貸方   u:(=gj,~
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credit note 收款通知單   Ho/tCU|w  
creditor 債權人   =z9,=rR4  
crossed check 橫線支票   KgD$P(J:[  
current account 往來活期賬戶   k  75 p  
current asset 流動資產   jZidT9[g  
current liability 流動負債   Fq+Cr?-  
current profit and loss 本期損益   # Dgkl  
debit 借方   8R\6hYJ%F  
debt 債務   `l?MmIJ  
debtor 債務人   IN1n^f$:  
deed 契據   ]x8Y]wAU&{  
deferred assets 遞延資產   B$s6|~  
deferred liabilities 遞延負債   Ym]g0a  
delivery 交貨  
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delivery expense 送貨費   hF^JSCDz l  
delivery order 出貨單   s/~[/2[bnf  
demand draft 即期匯票   :&z!o" K  
demand note 即期票據   " @""  
demurrage charge 延期費   XZ$g~r  
deposit 存款   tQ'R(H`  
deposit slip 存款單   r:0RvWif  
depreciation 折舊   /M]P&Zb |  
direct cost 直接成本   ^_G#JJ\@$  
direct labour 直接人工   ~v/` `s  
director 董事   ]moBVRd  
discount 折扣   ;{iTSsb  
discount on purchase 進貨折扣   Mx93D   
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