[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。   WL]Wu.k  
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acceptance 承兌   I49=ozPP  
account 賬戶   ATXx? b8h  
accountant 會計員   ~PH1|h6  
accounting 會計   G}9bCr,  
accounting system 會計制度   !)51v {  
accounts payable 應付賬款   <Vr]2mw  
accounts receivable 應收賬款   8+g|>{Vov  
accumulated profits 累積利益   nCSd:1DY  
adjusting entry ?#123;整記錄   ^}Dv$\;6  
adjustment ?#123;整   :`Zl\!]E`o  
administration expense 管理費用   2\iD;Z#gM  
advances 預付   + "N<-  
advertising expense 廣告費   l+3%%TV@L  
agency 代理   BHRrXC\  
agent 代理人   , Rr&.
 
agreement 契約   UmP?}Xw6  
allotments 分配數   2!~>)N  
allowance 津貼   :+Z>nHe  
amalgamation 合併   j.yr5%  
amortization 攤銷   E%J7jA4  
amortized cost 應攤成本   CB{k;H  
annuities 年金   %8`1Li6g  
applied cost 已分配成本   d@q t%r3;  
applied expense 已分配費用   Tr}$Pb1  
applied manufacturing expense 己分配製造費用   |]]pHC_/W  
apportioned charge 攤派費用   sP8-gkkor  
appreciation 漲價   d= T9mj.@  
article of association 公司章程   s_Ge22BZ  
assessment 課稅   5sV/N] !  
assets 資產   RZ,<D I  
attorney fee 律師費   U%B]N@  
audit 審計   mG 8  
auditor 審計員   2dV\=vd  
average 平均數   >aanLLO  
average cost 平均成本   N-?|]4e/  
bad debt 壞賬   2YP"nj#  
balance 餘額   iYfLo">  
balance sheet 資產負債表   GWkJ/EX  
bank account 銀行賬戶   dO4U9{+  
bank balance 銀行結存   %&Q7;?  
bank charge 銀行手續費   PB3!;  
bank deposit 銀行存款   w\8rh\Mvh  
bank discount 銀行貼現   k @/SeE  
bank draft 銀行匯票   krnk%
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bank loan 銀行借款   G~$M"@Q7N  
bank overdraft 銀行透支   |{|r?3  
bankers acceptance 銀行承兌   da86Jj=k  
bankruptcy 破產   Z@aL"@2]a  
bearer 持票人   'y@ 2,9 v  
beneficiary 受益人   Z=/L6Zb  
bequest 遺產   
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bill 票據   u>i+R"hi"  
bill of exchange 匯票   t%YX-@  
bill of lading 提單   a518N*]j  
bills discounted 貼現票據   R7;rBEt8  
bills payable 應付票據   IM&7h! l"|  
bills receivable 應收票據   {pJ@I=q  
board of directors 董事會   /*p?UW<*4  
bonds 債券   $q
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bonus 紅利   q ]R @:a/  
book value 賬面價值   /dvnQW4}8  
bookkeeper 簿記員   @aPu}Hi  
bookkeeping 簿記   ", Rw%_  
branch office general ledger 支店往來賬戶   AYQh=$)(  
broker 經紀人   RO3e  
brought down 接前   G`JwAy r'  
brought forward 接上頁   =`.5b:e  
budget 預算   NVh>Q>B$_  
by-product 副產品   SIBIh-L  
by-product sales 副產品銷售   I8oKa$RF  
capital 股本   hw.demD  
capital income 資本收益   wk <~Y 3u  
capital outlay 資本支出   T+`GOFx  
capital stock 股本   xp;8p94   
capital stock certificate 股票   Q\> SF  
carried down 移後   Pv$"DEXA2  
carried forward 移下頁   q}24U3ow
 
cash 現金   w0%ex#lkm  
cash account 現金賬戶   T7Qd I[K%b  
cash in bank 存銀行現金   Sw9mrhzJfe  
cash on delivery 交貨收款   exMPw;8  
cash on hand 庫存現金   i$<v*$.o  
cash payment 現金支付   ]
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cash purchase 現購   f%%En5e+  
cash sale 現沽   UU~;B  
cashier 出?#123;員   2i'-lM=  
cashiers check 本票   [-94=|S @  
certificate of deposit 存款單折   R#^pNJN  
certificate of indebtedness 借據   +q?0A^C>  
certified check 保付支票   6!PX! UkF  
certified public accountant 會計師   ?@BaBU:o`F  
charges 費用   .?)oiPW#  
charge for remittances 匯水手續費   {.8)gVBmA  
charter 營業執照   ;? QAPTz  
chartered accountant 會計師   <y
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chattles 動產   7(iRz  
check 支票   u^.k"46hn  
che stub 支票存根   Ox1QP2t6Y  
closed account 己結清賬戶   sEi.f(WA  
closing 結算   [?o vJ  
closing entries 結賬紀錄   k#G7`dJl  
closing stock 期末存貨   k 5kX  
closing the book 結賬   Q6<Uuiw  
columnar journal 多欄日記賬   =@/^1.`  
combination 聯合   /faP]J)  
commission 佣金   DMpd(ws  
commodity 商品   $>37PVVW  
common stock 普通股   wq`Kyhk  
company 公司   _@?Jx/`;bk  
compensation 賠償   7027@M?A?  
compound interest 複利   tl
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consignee 承銷人   [4yQbqe;  
consignment 寄銷   f3B8,>  
consignor 寄銷人   P[K T  
consolidated balance sheet 合併資產負債表   }n8;A;axi  
consolidated profit and loss account 合併損益表   | (9FV^_  
consolidation 合併   nM}`H'0  
construction cost 營建成本   ,+evP=(cX  
construction revenue 營建收入   m|gd9m$,?  
contract 合同   B>21A9&  
control account 統制賬戶   yp'>+cLa  
copyright 版權   rZ4<*Zegv  
corporation 公司   AdW7 vn  
cost 成本   n 9M6wS  
cost accounting 成本會計   ai9,4  
cost of labour 勞工成本   ee[NZz  
cost of production 生產成本   UwT$IKR  
cost of manufacture 製造成本   !9OgA  
cost of sales 銷貨成本   '0rwNEg  
cost price 成本價格   70(?X/5#  
credit 貸方   H5t`E^E  
credit note 收款通知單   7OHw/-j\  
creditor 債權人   4'|:SyOm  
crossed check 橫線支票   6;V1PK>9  
current account 往來活期賬戶   4u7>NQUDu  
current asset 流動資產   8Y'"=!3  
current liability 流動負債   >7Q7H#~w  
current profit and loss 本期損益   }
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debit 借方   aBLb i  
debt 債務   ,6pH *b$  
debtor 債務人   "b7C0NE  
deed 契據   W4Q]<<6&  
deferred assets 遞延資產   A2S9h,t  
deferred liabilities 遞延負債   Uwa1)Lwn  
delivery 交貨   zjE4v-H:l  
delivery expense 送貨費  
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delivery order 出貨單   _@76eZd  
demand draft 即期匯票   H.K`#W&  
demand note 即期票據   *&MkkI#  
demurrage charge 延期費   T+!kRigN~P  
deposit 存款   uMZf9XUE  
deposit slip 存款單   - mXr6R?  
depreciation 折舊   FQl|<l6  
direct cost 直接成本   1ki"UF/  
direct labour 直接人工   essW,2,rjC  
director 董事   Dw,f~D$+ic  
discount 折扣   mr.DP~O:9p  
discount on purchase 進貨折扣   3Re\ T  
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