[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。   zCrDbGvqF`  
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acceptance 承兌   w7b?ve3-  
account 賬戶   |meo  
accountant 會計員   xkv2#"*v  
accounting 會計   8 *@knkJ  
accounting system 會計制度   O'5d6m  
accounts payable 應付賬款   "Aw| 7XII  
accounts receivable 應收賬款   hg}Rh  
accumulated profits 累積利益   =^.f)  
adjusting entry ?#123;整記錄   .@0i,7S  
adjustment ?#123;整   Dq/ _#&S  
administration expense 管理費用   l O482l_t  
advances 預付   F$kLft[:  
advertising expense 廣告費   9>qc1z  
agency 代理   ;Qpp`  
agent 代理人   JpVV0x/Q/_  
agreement 契約   VKtrSY}6T  
allotments 分配數   jEQr{X7bEL  
allowance 津貼   }D5*   
amalgamation 合併   #(o 'G4T  
amortization 攤銷   &1hJ?uM01  
amortized cost 應攤成本   PV?XpT  
annuities 年金   )^+v*=Dc-i  
applied cost 已分配成本   >G`=8Ku  
applied expense 已分配費用   lk $S"OH!  
applied manufacturing expense 己分配製造費用   \0%)eJ  
apportioned charge 攤派費用   WNkAI9B  
appreciation 漲價   S5eQHef  
article of association 公司章程   h:QKd!Gq  
assessment 課稅   hJ8|KPgdw  
assets 資產   .
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attorney fee 律師費   RulZh2C  
audit 審計   9moenkL  
auditor 審計員   MF>1u%  
average 平均數   #4h_(Y  
average cost 平均成本  
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bad debt 壞賬   VFN\ Ryd  
balance 餘額   8Rq+eOP=S  
balance sheet 資產負債表   jEBZ"Jvb  
bank account 銀行賬戶   L]{ 1"`#  
bank balance 銀行結存   ybBLBJb  
bank charge 銀行手續費   ^FSUK  
bank deposit 銀行存款   wyO@oi Vn  
bank discount 銀行貼現   5m")GWQaP@  
bank draft 銀行匯票   7+aTrE{  
bank loan 銀行借款   Y$3H$F.+  
bank overdraft 銀行透支   #84p
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bankers acceptance 銀行承兌   }G$rr.G  
bankruptcy 破產   n50XGv  
bearer 持票人   KK-9[S-  
beneficiary 受益人   DJ"O`qNV3  
bequest 遺產   B 95}_q  
bill 票據   OuIoO  
bill of exchange 匯票   VNx|nP&  
bill of lading 提單   ]E90q/s@c  
bills discounted 貼現票據   L|G!of[8n  
bills payable 應付票據   LPbZ.  
bills receivable 應收票據   X<s']C9c  
board of directors 董事會   -d\O{{%>.z  
bonds 債券   E^S[8 =  
bonus 紅利   jqHg' Fq  
book value 賬面價值   bu"R2~sb  
bookkeeper 簿記員   c }>:>^  
bookkeeping 簿記   zECdj'/  
branch office general ledger 支店往來賬戶   Xz5 aTJ&  
broker 經紀人   ~o`I[-g)  
brought down 接前   d>:(>@wz  
brought forward 接上頁   G.K3'^_  
budget 預算   \
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by-product 副產品   P[PBoRd2  
by-product sales 副產品銷售   0 1[LPN  
capital 股本   jh.W$.Oq  
capital income 資本收益   iK%<0m  
capital outlay 資本支出   za7h.yK}  
capital stock 股本   E"iH$NN  
capital stock certificate 股票   JsOPI]  
carried down 移後   l)E \mo 8  
carried forward 移下頁   -!(  
cash 現金   cOra`7L`  
cash account 現金賬戶   0j%@P[zQ  
cash in bank 存銀行現金   '2=u<
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cash on delivery 交貨收款   06 gE;iT  
cash on hand 庫存現金   } NPF]P;  
cash payment 現金支付   rAD5n,M]  
cash purchase 現購   ]H7_bix  
cash sale 現沽   ?iG}Qj@5  
cashier 出?#123;員   MJ[#Gq\0R  
cashiers check 本票   [wl:"rm  
certificate of deposit 存款單折   j[YzBXd V  
certificate of indebtedness 借據   pmXx2T#=  
certified check 保付支票   ~*-ar
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certified public accountant 會計師   p8y_uNQE  
charges 費用   $DW3H1iW  
charge for remittances 匯水手續費   F.?
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charter 營業執照   {e[S?1t=l  
chartered accountant 會計師   [@[!esC  
chattles 動產   jJl6H~ "q  
check 支票   6\4ny0  
che stub 支票存根   }(O/y-  
closed account 己結清賬戶   >%+"-bY  
closing 結算   dC@aQi 6{6  
closing entries 結賬紀錄   5gW`;Cdbyc  
closing stock 期末存貨   X hFa9RC  
closing the book 結賬   %a+X\\v2  
columnar journal 多欄日記賬   V ?3>hQtB  
combination 聯合   %JDG aG'  
commission 佣金   \Q{@AC<?i  
commodity 商品   *w4jET>  
common stock 普通股   X"b4U\A  
company 公司   m}0US;c#f  
compensation 賠償   ayyn6a8  
compound interest 複利   "|`8mNC  
consignee 承銷人   k
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consignment 寄銷   6cSMKbgZJ  
consignor 寄銷人   ?HVsIAU  
consolidated balance sheet 合併資產負債表   ws tI8">  
consolidated profit and loss account 合併損益表   wXDF7tJh  
consolidation 合併   ?ECmPS1  
construction cost 營建成本   }GsZ)\!$4  
construction revenue 營建收入   *x[B g]/  
contract 合同   XEV-D9n  
control account 統制賬戶   @``kt*+K+  
copyright 版權   @/yRE^c  
corporation 公司   B{a:cz>0<  
cost 成本   MQE=8\  
cost accounting 成本會計   `LH!"M  
cost of labour 勞工成本   tC\x9&:  
cost of production 生產成本   ;_K+b,  
cost of manufacture 製造成本   ?AP2Opsl  
cost of sales 銷貨成本   b$[_(QUw  
cost price 成本價格   [y}/QPR  
credit 貸方   wq_c^Ioy  
credit note 收款通知單   l9)iLOj  
creditor 債權人   >5wA B  
crossed check 橫線支票   rB?u.jn0T  
current account 往來活期賬戶   ~X5yHf3  
current asset 流動資產   _`/0/69  
current liability 流動負債   O;f^'N  
current profit and loss 本期損益   F}0QocD  
debit 借方   '*!R gbj;  
debt 債務   +-'qI_xo  
debtor 債務人   KoiU\r  
deed 契據   SDiZOypS  
deferred assets 遞延資產   qyUcjc%[  
deferred liabilities 遞延負債   'LFHZ&-  
delivery 交貨   P~_CDh.N  
delivery expense 送貨費   )(*A1C[  
delivery order 出貨單   n)} J<  
demand draft 即期匯票   2iI"|k9M  
demand note 即期票據   J[Y A1  
demurrage charge 延期費   R%aH{UhE`  
deposit 存款   <,Sy:>:"  
deposit slip 存款單   @ S ?.`o  
depreciation 折舊   V-A^9AAPm  
direct cost 直接成本   zJI/j _~W  
direct labour 直接人工   dpZ7eJ  
director 董事   BArsj  
discount 折扣   ) EEr?"  
discount on purchase 進貨折扣   kR^7Z7+#*  
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