[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。   GtqA@&5&  
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acceptance 承兌   Uv:NY1(3!  
account 賬戶   N?%FVF  
accountant 會計員   x@VZJrQQ  
accounting 會計   LaIH3!M3  
accounting system 會計制度   N!af1zj  
accounts payable 應付賬款   M ~6k[ew  
accounts receivable 應收賬款   H#I%6k*\a  
accumulated profits 累積利益   G"prq&  
adjusting entry ?#123;整記錄   aD?ySc}  
adjustment ?#123;整   G9c2kX.Bf  
administration expense 管理費用   \v.YP19  
advances 預付   4 g/Ly8  
advertising expense 廣告費   >56;M7b(K  
agency 代理   vo'{phtF)M  
agent 代理人   0\Myhh~DLE  
agreement 契約   z]M
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allotments 分配數   A|0\c
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allowance 津貼   b@N*W]  
amalgamation 合併   ^: V6=  
amortization 攤銷   [/eRc  
amortized cost 應攤成本   7|7sA'1cM  
annuities 年金   zJtB?<  
applied cost 已分配成本   OD1>s6uA7  
applied expense 已分配費用   n@| &jh  
applied manufacturing expense 己分配製造費用   [-x]%  
apportioned charge 攤派費用   k3B]u.Lo  
appreciation 漲價   \kksZ4,  
article of association 公司章程   xcu:'7'K[  
assessment 課稅   lJXihr  
assets 資產   ew6\Z$1c~  
attorney fee 律師費   C'//(gjQ-G  
audit 審計   { BDUl3T  
auditor 審計員   Ru^j~Cj5  
average 平均數   8G p%Q  
average cost 平均成本   ^U@Erc#d  
bad debt 壞賬   JlN<w  
balance 餘額   -D30(g{ O  
balance sheet 資產負債表   ejPK-jxCa/  
bank account 銀行賬戶   YumHECej  
bank balance 銀行結存   g:>Mooxzi  
bank charge 銀行手續費   79Si^n1\  
bank deposit 銀行存款   UZRCJ  
bank discount 銀行貼現   .UJjB}4$f  
bank draft 銀行匯票   zJa,kN|m  
bank loan 銀行借款   !8i[.EAT  
bank overdraft 銀行透支   G8voqP  
bankers acceptance 銀行承兌   qHQ#^jH  
bankruptcy 破產   $P%b?Y/  
bearer 持票人   V 9i[dF  
beneficiary 受益人   $X:r&7t+Q[  
bequest 遺產    d365{  
bill 票據   4^rO K  
bill of exchange 匯票   QO%#.s  
bill of lading 提單   -&\?Q_6  
bills discounted 貼現票據   #}{1>g{sXt  
bills payable 應付票據   jZvQMW  
bills receivable 應收票據   X$4 5<oz  
board of directors 董事會   %o9;jX  
bonds 債券   Yhkn(k2  
bonus 紅利   \+B+M 7  
book value 賬面價值   B^u qu  
bookkeeper 簿記員   
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bookkeeping 簿記   6S2v3  
branch office general ledger 支店往來賬戶   ;F!wyTF>}  
broker 經紀人   4chSo.= 4V  
brought down 接前   _~b$6Nf!83  
brought forward 接上頁   JQ.w6aE  
budget 預算   'v*Y7zZ#K  
by-product 副產品   j4G?=oDb  
by-product sales 副產品銷售   #RwqEZ  
capital 股本   <MH| <hP  
capital income 資本收益   MHVHEwr.{  
capital outlay 資本支出   H7"m/Bia  
capital stock 股本   X3j<HQcK  
capital stock certificate 股票   g[~"c}  
carried down 移後   g5*Zg_G/  
carried forward 移下頁   gqf*;Z eU  
cash 現金   J~[A8o  
cash account 現金賬戶   |P"p/iY  
cash in bank 存銀行現金   ^"! j m  
cash on delivery 交貨收款   _jW}p-j  
cash on hand 庫存現金   ~ST7@-D0  
cash payment 現金支付   y-iu Ozq4  
cash purchase 現購   -gpF%g`H  
cash sale 現沽   ITu6m<V  
cashier 出?#123;員   _g(4-\  
cashiers check 本票   Iq-+X3i  
certificate of deposit 存款單折   `/mcjKQ&9y  
certificate of indebtedness 借據   D<2|&xaR  
certified check 保付支票   u~9gR@e2{  
certified public accountant 會計師   /J"U`/ {4  
charges 費用   IW.~I,!x  
charge for remittances 匯水手續費   dm&vLQVS  
charter 營業執照   jH
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chartered accountant 會計師   0{PRv./`  
chattles 動產   mqg[2VT
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check 支票   T*%Q s&x;  
che stub 支票存根   ?4U|6|1  
closed account 己結清賬戶   3UBg"1IC  
closing 結算   "c6(=FFq  
closing entries 結賬紀錄   Zw[A1!T,  
closing stock 期末存貨   D:gskK+o6M  
closing the book 結賬   C>vp oCA  
columnar journal 多欄日記賬   V+mTo^  
combination 聯合   vbeYe2;(  
commission 佣金   dX0"h5v1  
commodity 商品   wh\J)pA1  
common stock 普通股   #O<2wMb2<  
company 公司   :Z @!*F  
compensation 賠償   7
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compound interest 複利   B!=JRfT  
consignee 承銷人   52$7vYMto  
consignment 寄銷   FBYAd@="2  
consignor 寄銷人   XujVOf  
consolidated balance sheet 合併資產負債表   {:VUu?5-t;  
consolidated profit and loss account 合併損益表   ?=%Q$|]-  
consolidation 合併   (bIg6_U7\  
construction cost 營建成本   "YUyM5X  
construction revenue 營建收入   1% YjY"j+  
contract 合同   pm-SDp>s  
control account 統制賬戶   CV~\xYY  
copyright 版權   =U6%Wdth  
corporation 公司   R(c:#KF#8  
cost 成本   2[W1EQI  
cost accounting 成本會計   \@6nRs8b|N  
cost of labour 勞工成本   |Go?A/'  
cost of production 生產成本   ,1"w2, =  
cost of manufacture 製造成本   Mb6#97  
cost of sales 銷貨成本   QPf#y7_@u  
cost price 成本價格   QeYO)sc`  
credit 貸方   |=7ouFl  
credit note 收款通知單   @iZ"I i&+  
creditor 債權人   Xj/U~  
crossed check 橫線支票   b5
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current account 往來活期賬戶   qsjT o@A  
current asset 流動資產   O'~c;vBI  
current liability 流動負債   kMGK8y  
current profit and loss 本期損益   edh?I1/  
debit 借方   x<'(b7{U0  
debt 債務   *TpzX y  
debtor 債務人   { jnQoxN  
deed 契據   D{&0r.2F  
deferred assets 遞延資產   u.wm;e K[  
deferred liabilities 遞延負債   1sL#XB$@N  
delivery 交貨   6 B)3SC  
delivery expense 送貨費   xS) njuq4  
delivery order 出貨單   -S]yXZ  
demand draft 即期匯票   gW
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demand note 即期票據   !%' 1x2?  
demurrage charge 延期費   8]6u]3q#  
deposit 存款   IR(
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deposit slip 存款單   l[EnFbD6  
depreciation 折舊   <MhjvHg  
direct cost 直接成本   JJHr<
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direct labour 直接人工   U
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director 董事   "T/ vE  
discount 折扣   gO*:<B g  
discount on purchase 進貨折扣   " h,<PF  
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