[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。   q18dSu  
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acceptance 承兌   X ig%Q~oMp  
account 賬戶   Dt yT8kr  
accountant 會計員   }?"f#bI  
accounting 會計  
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accounting system 會計制度   /TS>I8V!  
accounts payable 應付賬款   !dGy"-i$h  
accounts receivable 應收賬款   >(*jL  
accumulated profits 累積利益   6$2)m;| XY  
adjusting entry ?#123;整記錄   /9W-;l{=z  
adjustment ?#123;整   8ec~"vGLz~  
administration expense 管理費用   $  5  
advances 預付   @~/LsYA:  
advertising expense 廣告費   6<FJ`l]U9  
agency 代理   C'kd>LAGu  
agent 代理人   o{m$b2BW  
agreement 契約   si0jXue~j\  
allotments 分配數   ^25$=0  
allowance 津貼   4d[:{/+Q  
amalgamation 合併   qDOx5.d  
amortization 攤銷   `<q{
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amortized cost 應攤成本   ?\.P  
annuities 年金   Va?wG3w  
applied cost 已分配成本   7RTp+FC]  
applied expense 已分配費用   *m2J$9q  
applied manufacturing expense 己分配製造費用   %;9wToyK>  
apportioned charge 攤派費用   %q(n'^#Z.y  
appreciation 漲價   ln#Lx&r;|  
article of association 公司章程   7t
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assessment 課稅   rn U2EL  
assets 資產   :!J!l u  
attorney fee 律師費   L@9"6&  
audit 審計   f`P%aX'cBQ  
auditor 審計員   Q{V|{yV^y  
average 平均數   X|@|ZRN  
average cost 平均成本   !dSt
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bad debt 壞賬   (
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balance 餘額   ^=F
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balance sheet 資產負債表   g@KS\.m]  
bank account 銀行賬戶   {>>f5o3  
bank balance 銀行結存   mp%i(Y"vp  
bank charge 銀行手續費   Yc+/="&z  
bank deposit 銀行存款   \<a(@#E*~  
bank discount 銀行貼現   8iR%?5 >K  
bank draft 銀行匯票   { ~FYiX  
bank loan 銀行借款   5(tOQ%AQ  
bank overdraft 銀行透支   l^WFMeMD3a  
bankers acceptance 銀行承兌   bs
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bankruptcy 破產   qP*$wKY,  
bearer 持票人   5}E8Tl  
beneficiary 受益人   '
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bequest 遺產   mS0*%[S {  
bill 票據   -@<k)hWr  
bill of exchange 匯票   \P+lb-~\"  
bill of lading 提單   x^;nQas;  
bills discounted 貼現票據   n<y!@p^X  
bills payable 應付票據   +mYD DlvI  
bills receivable 應收票據   ,=R->~ J  
board of directors 董事會   hA/K>Z  
bonds 債券   ^+E
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bonus 紅利   ;HgV(d#X  
book value 賬面價值   /0\m;&  
bookkeeper 簿記員   @$4(!80-  
bookkeeping 簿記   ie=tM'fb  
branch office general ledger 支店往來賬戶   WdnCRFO?l  
broker 經紀人   km4::'(6  
brought down 接前   $@7S+'Q3  
brought forward 接上頁   Tr-gdX ;  
budget 預算   xW#r)aN]p  
by-product 副產品   Cj31'
 
by-product sales 副產品銷售   w<tr<Pu'  
capital 股本   MX xRM~  
capital income 資本收益   hF.9\X]  
capital outlay 資本支出   k#w[GL|T  
capital stock 股本   w f,7  
capital stock certificate 股票   P}KyT?X:  
carried down 移後   K9;pX2^z9  
carried forward 移下頁   Wx;:_F7'\  
cash 現金   K#}DX
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cash account 現金賬戶   +79?}|  
cash in bank 存銀行現金   r}+U1l3#2  
cash on delivery 交貨收款   MrXhVZ"d*  
cash on hand 庫存現金   ]o6Or,ml  
cash payment 現金支付   1ZOHyO  
cash purchase 現購   3<AZ,gF1  
cash sale 現沽   ??C
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cashier 出?#123;員   wh<+.Zp  
cashiers check 本票   a.y_o50#T  
certificate of deposit 存款單折   a#nVRPU8m  
certificate of indebtedness 借據   kz@@/DD/9  
certified check 保付支票   ZYos.ay  
certified public accountant 會計師   FQ*4?D,A  
charges 費用   /0uZ(F|>I  
charge for remittances 匯水手續費   AVyqtztQ  
charter 營業執照   >c|u|^3zt  
chartered accountant 會計師   [ft#zxCJ  
chattles 動產   _O Tqm5_  
check 支票   $o?Wum  
che stub 支票存根   |-bSoq7t  
closed account 己結清賬戶   6HW<E~G'6  
closing 結算   \`-/\N  
closing entries 結賬紀錄   )F,H(LblH  
closing stock 期末存貨   &~29%Ns  
closing the book 結賬    !NUsfd  
columnar journal 多欄日記賬   82WXgB>  
combination 聯合   =cs;avtL  
commission 佣金   ^
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commodity 商品   U+3,(O  
common stock 普通股   D0Oh,Fe#M\  
company 公司   cor? #  
compensation 賠償   vd c k  
compound interest 複利   (Eq0 |
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consignee 承銷人   j{?,nJdQ  
consignment 寄銷   rDX_$,3L  
consignor 寄銷人   {0+gPTp  
consolidated balance sheet 合併資產負債表   c^S^"M|  
consolidated profit and loss account 合併損益表   +/*g?Vt  
consolidation 合併   a;|C51GH  
construction cost 營建成本   }#ZQ\[  
construction revenue 營建收入   rhO ]4A  
contract 合同   g4cmYg3  
control account 統制賬戶   <03@cs  
copyright 版權   L1D{LzlBti  
corporation 公司   -9Wx;u4]o  
cost 成本   (D]l/akP  
cost accounting 成本會計   ,F`:4=H%  
cost of labour 勞工成本   "Sz pFw  
cost of production 生產成本   I8;pMr6  
cost of manufacture 製造成本   AdxCP\S&  
cost of sales 銷貨成本   9->E$W  
cost price 成本價格   =W"BfG  
credit 貸方   )sWdN(E3  
credit note 收款通知單   ]1>U@oK  
creditor 債權人   *G7$wW:?  
crossed check 橫線支票   /-Y*V*E  
current account 往來活期賬戶   2cY7sE068  
current asset 流動資產   J)vP<.3:  
current liability 流動負債   7^P!@o$v!  
current profit and loss 本期損益   <*E{zr&  
debit 借方   Qctm" g|  
debt 債務   R,-y  
debtor 債務人   2siUpmX  
deed 契據   ?sWPx!tU  
deferred assets 遞延資產   *Nloa/a&9  
deferred liabilities 遞延負債   Pf5RlpL:p  
delivery 交貨   ( >zXapb2  
delivery expense 送貨費   <GC<uB |p  
delivery order 出貨單   P
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demand draft 即期匯票   fEf",{I  
demand note 即期票據   12n5{'H
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demurrage charge 延期費   R}IMX9M=  
deposit 存款   -e_IDE  
deposit slip 存款單   1A"h!;0  
depreciation 折舊   t$^1A1Ef  
direct cost 直接成本   M/C7<?&  
direct labour 直接人工   D[U[D  
director 董事   vU0j!XqE  
discount 折扣   AD^9?Z  
discount on purchase 進貨折扣   `VX]vumG  
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