[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。   R+ hU8 pu  
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acceptance 承兌   xJpA0_xfG  
account 賬戶   B6+khuG(  
accountant 會計員   B B{$&Oh  
accounting 會計   B&M%I:i  
accounting system 會計制度   `GBW%X/  
accounts payable 應付賬款   YsC>i`n9  
accounts receivable 應收賬款   TIqtF&@o4  
accumulated profits 累積利益   df8k7D;~e  
adjusting entry ?#123;整記錄   3GYw+%Z]  
adjustment ?#123;整   nQZx=JK  
administration expense 管理費用   BiLY(1,  
advances 預付   +yG~T  
advertising expense 廣告費   >a<.mU|#  
agency 代理   6D;Sgc5"  
agent 代理人   vQG5*pR*w  
agreement 契約   4d4ZT?V[  
allotments 分配數   d UE,U=  
allowance 津貼   b<[Or^X ]  
amalgamation 合併   e-
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amortization 攤銷   ](]i 'fE>  
amortized cost 應攤成本   y%$AhRk*U  
annuities 年金   4&lv6`G `  
applied cost 已分配成本   q4h]o^+  
applied expense 已分配費用   x M/+L:_<  
applied manufacturing expense 己分配製造費用   jxJ8(sr$  
apportioned charge 攤派費用   S&5&];Ag  
appreciation 漲價   FBX'.\@`  
article of association 公司章程   aH( J,XY  
assessment 課稅   *\a4wZ6<3  
assets 資產   hg]]Ok~cAs  
attorney fee 律師費   `6(S^P  
audit 審計   i$"F{|Z0  
auditor 審計員   IZ-1c1   
average 平均數   BQHVQs   
average cost 平均成本   HXC
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bad debt 壞賬   |*eZD-f  
balance 餘額   .[KrlfI  
balance sheet 資產負債表   wc@X.Q[  
bank account 銀行賬戶   0cH`;!MZ  
bank balance 銀行結存   ha<[bue  
bank charge 銀行手續費   MTh<|$   
bank deposit 銀行存款   u(.e8~s8  
bank discount 銀行貼現   )gUR@V>e2  
bank draft 銀行匯票   +4~_Ei[i  
bank loan 銀行借款   '?' l;#^i<  
bank overdraft 銀行透支   c9 eM/*:  
bankers acceptance 銀行承兌   (UD@q>c  
bankruptcy 破產   K:[F%e  
bearer 持票人   oG?Xk%7&\  
beneficiary 受益人   &vMb_;~B  
bequest 遺產   Y;M|D'y+  
bill 票據   N7zft  
bill of exchange 匯票   yjX9oxhtL  
bill of lading 提單   V#$RR!X'  
bills discounted 貼現票據   N0Lw}@p  
bills payable 應付票據   9d659iC  
bills receivable 應收票據   FIhk@TKa  
board of directors 董事會   >Eto( y"q  
bonds 債券   Wq&if_  
bonus 紅利   O"9\
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book value 賬面價值   l IS-4QX1  
bookkeeper 簿記員   :J@gmY:C  
bookkeeping 簿記   1N-\j0au  
branch office general ledger 支店往來賬戶   nPl?K
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broker 經紀人   C`9+6T  
brought down 接前   `p-cSxR_  
brought forward 接上頁   %)W2H^  
budget 預算   OX!tsARC@  
by-product 副產品   n5NsmVW\x  
by-product sales 副產品銷售   E7UU  
capital 股本   - %h.t+=U  
capital income 資本收益   lT?v^\(H  
capital outlay 資本支出   $k% 2J9O  
capital stock 股本   P l]O\vh  
capital stock certificate 股票   ^"2 J]&x`G  
carried down 移後   ASySiHz  
carried forward 移下頁   cp7=epho  
cash 現金   ZhaP2pC%4  
cash account 現金賬戶   q"J]%zO  
cash in bank 存銀行現金   HC s?iJ  
cash on delivery 交貨收款   (Zrj_P`0[  
cash on hand 庫存現金   )9`qG:b'  
cash payment 現金支付   l<LI7Z]A  
cash purchase 現購   <0&*9ZeD  
cash sale 現沽   xF'EiX~  
cashier 出?#123;員   06Sceq  
cashiers check 本票   .j0$J \:i  
certificate of deposit 存款單折   )23H1  
certificate of indebtedness 借據   IY\5@PVZ  
certified check 保付支票   }rw
8PZ9  
certified public accountant 會計師   WlC:l  
charges 費用   om z  
charge for remittances 匯水手續費   _op}1   
charter 營業執照   <)c)%'v  
chartered accountant 會計師   Fj3a.'  
chattles 動產   /]Md~=yNp  
check 支票   &.Qrs:U  
che stub 支票存根   {@{']Y  
closed account 己結清賬戶   Ma Qqs=  
closing 結算   7WS p($  
closing entries 結賬紀錄   6}Ci>_i4#  
closing stock 期末存貨   37.S\gO]  
closing the book 結賬   "_NN3lD)X  
columnar journal 多欄日記賬   L48_96  
combination 聯合   D8?Vn"  
commission 佣金   !``,gExH  
commodity 商品   F/kWHVHU[  
common stock 普通股   ZG8DIV\D7  
company 公司   =K[yT:  
compensation 賠償   0-Ku7<a  
compound interest 複利   fxHH;hRfv  
consignee 承銷人   `e&Suyf4B  
consignment 寄銷   ~4Fvy'  
consignor 寄銷人   `kXs;T6&  
consolidated balance sheet 合併資產負債表   SRDp*  
consolidated profit and loss account 合併損益表   4p ;`C  
consolidation 合併   :J&oX <nF^  
construction cost 營建成本   Jk n>S#SZ  
construction revenue 營建收入  
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contract 合同   Moza".fiN  
control account 統制賬戶   H40p86@M  
copyright 版權   `l[c_%Bm  
corporation 公司   SZ'R59Ee<  
cost 成本   ;'@9[N9  
cost accounting 成本會計   ~HsJUro  
cost of labour 勞工成本   2uW; xfeY  
cost of production 生產成本   iz PDd{[  
cost of manufacture 製造成本   Y]2A&0  
cost of sales 銷貨成本  
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cost price 成本價格   =X:Y,?  
credit 貸方   0~/_|?]`7  
credit note 收款通知單   z46~@y%k  
creditor 債權人   Aw
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crossed check 橫線支票   U!\.]jfS  
current account 往來活期賬戶   _)m]_eS._  
current asset 流動資產   y_-0tI\J  
current liability 流動負債   \Uq(Zga4)  
current profit and loss 本期損益   33B]R Gq  
debit 借方   VjZ|$k  
debt 債務   Lnl=.z`jK  
debtor 債務人   m&&m,6` `P  
deed 契據   . 3T3EX|G  
deferred assets 遞延資產   meO:@Z0  
deferred liabilities 遞延負債   7~.9=I'A  
delivery 交貨   g1"kTh  
delivery expense 送貨費   X\qNG]  
delivery order 出貨單   DsCcK3 k  
demand draft 即期匯票   RMu~l@  
demand note 即期票據   yYA$I'Bm\  
demurrage charge 延期費   M%P:n/j  
deposit 存款   >U27];}y  
deposit slip 存款單   .p" xVfi6  
depreciation 折舊   tFOhL9T  
direct cost 直接成本   6mxfLlZ  
direct labour 直接人工   \\;jw[P0  
director 董事   `7V]y-  
discount 折扣   cU!vsdR3  
discount on purchase 進貨折扣   S3Xl  
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