[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。   zFm:=,9  
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acceptance 承兌   {v,NNKQ4x  
account 賬戶   wBI>H 7A  
accountant 會計員   XP^ [,)E  
accounting 會計   aL^ 58My&  
accounting system 會計制度   ` #; "  
accounts payable 應付賬款   K};~A?ET,h  
accounts receivable 應收賬款   $nqVE{ksV  
accumulated profits 累積利益   FSD~Q&9&  
adjusting entry ?#123;整記錄   C17$qdV/  
adjustment ?#123;整   7-VP)|L#G  
administration expense 管理費用   }!QVcu"+t/  
advances 預付   NnRX0]  
advertising expense 廣告費   U2 8frRa  
agency 代理   uJSzz:\  
agent 代理人   0BPUbp(  
agreement 契約   !rTkH4!_  
allotments 分配數   @iBaJ"*,  
allowance 津貼   >V ph_98|  
amalgamation 合併   @
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amortization 攤銷   C;I:?4  
amortized cost 應攤成本   ")Qhg-l  
annuities 年金   c&'5r OY~  
applied cost 已分配成本   '0<9+A#  
applied expense 已分配費用   .~,=?aq^  
applied manufacturing expense 己分配製造費用   dLbSvK<(I  
apportioned charge 攤派費用   ymb{rKkN3  
appreciation 漲價   v2Vmcc_]9x  
article of association 公司章程   SNc$!  
assessment 課稅   4SJb\R)XK  
assets 資產   4u=v  
attorney fee 律師費   zuS4N?t`p  
audit 審計   @tlWyUju  
auditor 審計員   zALtG<_t  
average 平均數   W!V-m  
average cost 平均成本   cRv#aV  
bad debt 壞賬   TjS
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balance 餘額   LnPG+<  
balance sheet 資產負債表   ~EM(*k._  
bank account 銀行賬戶   heScIe N^`  
bank balance 銀行結存   r2m&z%N&  
bank charge 銀行手續費   H,EGB8E2  
bank deposit 銀行存款   J1
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bank discount 銀行貼現   e.WKf,e"X  
bank draft 銀行匯票   ;: 0<(!^*  
bank loan 銀行借款   .u:aX$t+  
bank overdraft 銀行透支   <UwYI_OX  
bankers acceptance 銀行承兌   D"CU J?  
bankruptcy 破產   TTGWOC  
bearer 持票人   Xi0fX$-,  
beneficiary 受益人   kD}vK+  
bequest 遺產   ) uTFId  
bill 票據   3fxc
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bill of exchange 匯票   yof8LWXx  
bill of lading 提單   2  Z
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bills discounted 貼現票據   S]Ye`  
bills payable 應付票據   XD Q<28^  
bills receivable 應收票據   v8K`cijSS  
board of directors 董事會   ~\+Bb8+hpJ  
bonds 債券   $|t={s34  
bonus 紅利   ?2,{+d |  
book value 賬面價值   Jwpc8MQ  
bookkeeper 簿記員   + />f?+  
bookkeeping 簿記   ?5;N=\GQ  
branch office general ledger 支店往來賬戶   }$b!/<7FD  
broker 經紀人   m(`O>zS  
brought down 接前   [lGxys)J  
brought forward 接上頁   B Q2N_*v  
budget 預算   \_x~lRqJJ  
by-product 副產品   WAf"|
 
by-product sales 副產品銷售   B.:1fT7lI  
capital 股本   kK:U+`+  
capital income 資本收益   ;;+ h4O )  
capital outlay 資本支出   MzH'<`;BP  
capital stock 股本   u82(`+B  
capital stock certificate 股票   :eIQF7-  
carried down 移後   EiVVVmm!  
carried forward 移下頁   9"zp>VR  
cash 現金   w?Pex]i{  
cash account 現金賬戶   T+oOlug  
cash in bank 存銀行現金   6!SW]#sD  
cash on delivery 交貨收款   2I283%xr  
cash on hand 庫存現金   CSY-{  
cash payment 現金支付   tX6_n%/L  
cash purchase 現購   MT6"b  
cash sale 現沽   k
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cashier 出?#123;員   R'8S)'l  
cashiers check 本票   b!r%4Ah  
certificate of deposit 存款單折   I&`aGnr^^  
certificate of indebtedness 借據   2R W~jn"  
certified check 保付支票   ]Y@_2`  
certified public accountant 會計師   Eihy|p  
charges 費用   z[@i=avPG  
charge for remittances 匯水手續費   +S WtHj7e  
charter 營業執照   !E|m'_x*  
chartered accountant 會計師   Bo\~PV [  
chattles 動產   ;*0nPhBw0>  
check 支票    DTa!vg  
che stub 支票存根   K0D|p$v  
closed account 己結清賬戶   9bhubx\^/  
closing 結算   [SD mdr1T$  
closing entries 結賬紀錄   YRMe<upo  
closing stock 期末存貨   w[$oH ^7  
closing the book 結賬   w OOu/Y  
columnar journal 多欄日記賬   f8ZuG !U  
combination 聯合   al9( 9)  
commission 佣金   aKE`nA0\B  
commodity 商品   @v3)N[|d  
common stock 普通股   3Yo)K  
company 公司   Uf MQ?(,  
compensation 賠償   *Ms&WYN-  
compound interest 複利   Q @[gj:w  
consignee 承銷人   LzDRyL  
consignment 寄銷   mX!*|$bs  
consignor 寄銷人   jGT|Xo>t  
consolidated balance sheet 合併資產負債表   0+u>"7T  
consolidated profit and loss account 合併損益表   4LW~  
consolidation 合併   62MQ+H  
construction cost 營建成本   \&~YFjB  
construction revenue 營建收入   #c":y5:  
contract 合同   6}V
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control account 統制賬戶   e-OKv#]  
copyright 版權   S^
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corporation 公司   /DP0K @%  
cost 成本   HA7%8R*.2i  
cost accounting 成本會計   "Q:h[)
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cost of labour 勞工成本   ~ch%mI~  
cost of production 生產成本   c&,q`_t  
cost of manufacture 製造成本   Z}t^i ^u  
cost of sales 銷貨成本   xR8.1T?8  
cost price 成本價格   ;)wk^W  
credit 貸方   9|[uie  
credit note 收款通知單   C|2|OTtQ  
creditor 債權人   NqGSoOjIO2  
crossed check 橫線支票   !|j|rYi-  
current account 往來活期賬戶   qj `C6_?  
current asset 流動資產   bwcr/J(Nb  
current liability 流動負債   TI\xCIH  
current profit and loss 本期損益   "RM\<)IF  
debit 借方   cD=IFOB*GD  
debt 債務   sOiM/}O]  
debtor 債務人   =9W\;xE S  
deed 契據   u~2]$ /U  
deferred assets 遞延資產   l5~O}`gfh  
deferred liabilities 遞延負債   %K.rrn M  
delivery 交貨   */_'pt  
delivery expense 送貨費   GNEPb?+T  
delivery order 出貨單   U
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demand draft 即期匯票   `34{/}w  
demand note 即期票據   tK/.9qP  
demurrage charge 延期費   6GPI gPL,  
deposit 存款   17,mqXX>  
deposit slip 存款單   3Zl:rYD?  
depreciation 折舊   8UXRM :Z"  
direct cost 直接成本   "^!y>]j#A  
direct labour 直接人工   pPag@L  
director 董事   <pjxJ<1l  
discount 折扣   cI
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discount on purchase 進貨折扣   eG8l^[  
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