[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。   @UCI^a~w  
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acceptance 承兌   _@I8B  
account 賬戶   FqQqjA  
accountant 會計員   WP)r5;Hv`  
accounting 會計   *0>![v  
accounting system 會計制度   m~;fklX S  
accounts payable 應付賬款   ZH8O%>!  
accounts receivable 應收賬款   ~ jdvxoX-  
accumulated profits 累積利益   4W7  
adjusting entry ?#123;整記錄   =O= 0 D  
adjustment ?#123;整   ACQc 0:q  
administration expense 管理費用   Yud]s~N  
advances 預付   dQUZ11  
advertising expense 廣告費   VC%{qal;q  
agency 代理   @Qw~z0PE<l  
agent 代理人   C9^[A4O@X!  
agreement 契約   #+)AIf  
allotments 分配數   >TSPEvWc  
allowance 津貼   wQR>S>p  
amalgamation 合併   H&K(,4u^  
amortization 攤銷   VO#x+u]/  
amortized cost 應攤成本   ML6Y_|6 |  
annuities 年金   kTQ.7mo/\'  
applied cost 已分配成本   ks92-%
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applied expense 已分配費用   [ kI|Thx  
applied manufacturing expense 己分配製造費用   W;~ f865  
apportioned charge 攤派費用   l1(6*+  
appreciation 漲價   yo\R[i(  
article of association 公司章程   0k]$ he;h  
assessment 課稅   Dep.Qfv{-  
assets 資產  
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attorney fee 律師費   cj ?aCVa  
audit 審計   l-;u*JA  
auditor 審計員   -$W#bqvz^  
average 平均數   u6hDjN  
average cost 平均成本   '@4Myg* b  
bad debt 壞賬   L$R"?O7  
balance 餘額   Yj%hgb:)  
balance sheet 資產負債表   `SDpOqfIrP  
bank account 銀行賬戶   1'.SHY|  
bank balance 銀行結存   pq8XCOllXx  
bank charge 銀行手續費   X.~z:W+  
bank deposit 銀行存款   p mv6m  
bank discount 銀行貼現   <(YE_<F*  
bank draft 銀行匯票   R8[l\Y>Ec  
bank loan 銀行借款   7Mx F? I  
bank overdraft 銀行透支   bv %Bo4s  
bankers acceptance 銀行承兌   m|K"I3W$  
bankruptcy 破產   W 7xh  
bearer 持票人   %6A."sePO  
beneficiary 受益人   #cHH<09rl  
bequest 遺產   &BF97% E2  
bill 票據   zKRt\;PW  
bill of exchange 匯票   n7Em t$Hi>  
bill of lading 提單   Q]44A+
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bills discounted 貼現票據   m A cny$u  
bills payable 應付票據   /j7e q  
bills receivable 應收票據   T@K= *p  
board of directors 董事會   ^\<nOzU?  
bonds 債券    :P,g,  
bonus 紅利   z{wW6sgPr  
book value 賬面價值   8 $5 y]%!  
bookkeeper 簿記員   w&c6iFMd0  
bookkeeping 簿記   n6AN  
branch office general ledger 支店往來賬戶   U}#3LFr.?  
broker 經紀人   VT>TmfN(I  
brought down 接前   E[Xqyp!<  
brought forward 接上頁   p\;\hHai  
budget 預算   qq Vjx?bKe  
by-product 副產品   IP?15l w  
by-product sales 副產品銷售   rcq^mPdQ  
capital 股本   Iax-~{B3AY  
capital income 資本收益   #@pgB:~lB  
capital outlay 資本支出   " V[=U13  
capital stock 股本   #%Hk-a=>)#  
capital stock certificate 股票   B#Q` !B4v  
carried down 移後   [j3-a4Wu  
carried forward 移下頁   !sknO53`H`  
cash 現金   3(2WO^zX {  
cash account 現金賬戶   /Pbytu);ds  
cash in bank 存銀行現金   7Shau%2C  
cash on delivery 交貨收款   Q!9
 
cash on hand 庫存現金   GGM|B}U p  
cash payment 現金支付   s=S 9y7i(R  
cash purchase 現購   b]0]*<~y  
cash sale 現沽   ]e t ]Vkg  
cashier 出?#123;員   $C gl$A  
cashiers check 本票   [Sr^CYP(  
certificate of deposit 存款單折   $ol]G`+  
certificate of indebtedness 借據   xL&evG#  
certified check 保付支票   34*73WxK  
certified public accountant 會計師   rCK  
charges 費用   0sMNp  
charge for remittances 匯水手續費   *|gY7Av*  
charter 營業執照   fMpxe(  
chartered accountant 會計師   8=K%7:b  
chattles 動產   a/\SPXQ/9  
check 支票   o*k.je1  
che stub 支票存根   jj,CBNo(  
closed account 己結清賬戶   T}}T`Ce  
closing 結算   Wtwo1pp  
closing entries 結賬紀錄   I`~Giz7@  
closing stock 期末存貨   Y9/`w@"v  
closing the book 結賬   ]8n*fo2#  
columnar journal 多欄日記賬   VGYx(  
combination 聯合   %K`th&331  
commission 佣金   }s7@0#j@a  
commodity 商品   Z5j\ M  
common stock 普通股   bI-uF8"  
company 公司   vh$I f0  
compensation 賠償   Aaw]=8 OI  
compound interest 複利   6%a9%Is!O  
consignee 承銷人   70GwTK.{~  
consignment 寄銷   ;tJ}*!z W  
consignor 寄銷人   pqCp>BO?O  
consolidated balance sheet 合併資產負債表   ~GLWhe-  
consolidated profit and loss account 合併損益表   8aqH;|fG}  
consolidation 合併   =Lh8#>T\h  
construction cost 營建成本   q90 ~)n?  
construction revenue 營建收入   Bq5-L}z  
contract 合同   b FMBIA|  
control account 統制賬戶   &wX568o  
copyright 版權   *@VS^JB  
corporation 公司   ~W2Od2p!  
cost 成本   1!%T<!A.  
cost accounting 成本會計   q)l1tC72  
cost of labour 勞工成本   .rwa=IW  
cost of production 生產成本   O:]e4r,'  
cost of manufacture 製造成本   pJ3-f k"i  
cost of sales 銷貨成本   b$
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cost price 成本價格   !X5LgMw^;  
credit 貸方   1`sTGNo  
credit note 收款通知單   j5gL67B  
creditor 債權人   h]]B@~  
crossed check 橫線支票   z',f'3+  
current account 往來活期賬戶   DO 0  
current asset 流動資產   {UFs1  
current liability 流動負債   ae#Qeow
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current profit and loss 本期損益   rQ-,mq  
debit 借方   ~<Z7\yS)  
debt 債務   fB)S:f|  
debtor 債務人   rw$ =!iyO  
deed 契據   h+!@`c>)Y  
deferred assets 遞延資產   S^x?<kYQau  
deferred liabilities 遞延負債   P8X59^cJ  
delivery 交貨   dC/@OV)0#  
delivery expense 送貨費   b&*)C#7/T  
delivery order 出貨單   K8JshFIe  
demand draft 即期匯票   gF2,Jm@"6  
demand note 即期票據   nh]HEG0CZJ  
demurrage charge 延期費   |\U5m6q  
deposit 存款   }0C v J4  
deposit slip 存款單   \>tx:;D3  
depreciation 折舊   6u9?  
direct cost 直接成本   Zg4kO;r08  
direct labour 直接人工   =`k',V_  
director 董事   #0f6X,3  
discount 折扣   P#|}]oG%  
discount on purchase 進貨折扣   7lx ]`u>  
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