[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。   IWo'{pk  
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acceptance 承兌   edL2ax  
account 賬戶   $ar^U  
accountant 會計員   );!ND%  
accounting 會計   q1r
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accounting system 會計制度   H'WYnhU&  
accounts payable 應付賬款   {"]!zL  
accounts receivable 應收賬款   kK75(x  
accumulated profits 累積利益   IHEb T   
adjusting entry ?#123;整記錄   EXSJ@k6=8s  
adjustment ?#123;整   :?xH)J,imk  
administration expense 管理費用   ](JrEg$K  
advances 預付   )BJkHED{  
advertising expense 廣告費   T~3{$  
agency 代理   `CWh
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agent 代理人   _[[0rn$  
agreement 契約   ZxtO.U2  
allotments 分配數   B{/og*xd*1  
allowance 津貼   fw&*;a z  
amalgamation 合併   aU6l>G`w  
amortization 攤銷   gKb,Vrt  
amortized cost 應攤成本   b+~_/;Y9  
annuities 年金   T<*)Cdid  
applied cost 已分配成本   h3`}{ w  
applied expense 已分配費用   $`lWW6>P  
applied manufacturing expense 己分配製造費用   c0o]O[  
apportioned charge 攤派費用   l,o'J%<%  
appreciation 漲價   3jZGO9ttnS  
article of association 公司章程   jRg/N_2'2  
assessment 課稅   y]Nk^ga:U6  
assets 資產   3wfcGQn|sD  
attorney fee 律師費   y, :WLk~  
audit 審計   (utP@d^  
auditor 審計員   )%^l+w+&  
average 平均數   ,=+t2Bn  
average cost 平均成本   v?."`,e  
bad debt 壞賬   i8?oe%9l  
balance 餘額   CR$wzjP j  
balance sheet 資產負債表   (7qlp*8.s  
bank account 銀行賬戶   LAC&W;pJ"  
bank balance 銀行結存   1 iox0  
bank charge 銀行手續費   QD7KE6KP'  
bank deposit 銀行存款   ,P9F*;Dj  
bank discount 銀行貼現   %np(z&@wi  
bank draft 銀行匯票   VJ\qp%  
bank loan 銀行借款   >N#Nz 0|(  
bank overdraft 銀行透支   NFTv4$5d  
bankers acceptance 銀行承兌   O84:ejro  
bankruptcy 破產   #QFz /6  
bearer 持票人   e:HORc~U  
beneficiary 受益人   tMw65Xei6b  
bequest 遺產   ?t%{2a<X  
bill 票據   yBy7d!@2  
bill of exchange 匯票   cg{5\Vl  
bill of lading 提單   j4;^5 Dy^  
bills discounted 貼現票據   q0}u%Yz  
bills payable 應付票據   9`Qa/Y!  
bills receivable 應收票據   6rnFXZ\  
board of directors 董事會   xT 06*wQ  
bonds 債券   lo!pslqsn  
bonus 紅利   DinZZ  
book value 賬面價值   <TVJ
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bookkeeper 簿記員   MiZ<v/L2  
bookkeeping 簿記   ?1L<VL=b  
branch office general ledger 支店往來賬戶   @RPQ1da  
broker 經紀人   rCF=m]1zxT  
brought down 接前   D_dv8  
brought forward 接上頁   T
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budget 預算   68j1svz9  
by-product 副產品   <( OHX3~  
by-product sales 副產品銷售   :m`D  
capital 股本   m}z6Bbis0  
capital income 資本收益   4^r6RS@z  
capital outlay 資本支出   R[zN?  
capital stock 股本   sl-wNIQ  
capital stock certificate 股票   UJ,vE}=_{  
carried down 移後   vu)EB!%[  
carried forward 移下頁   >/74u/&  
cash 現金   I8! .n  
cash account 現金賬戶   !:xycLdfUp  
cash in bank 存銀行現金   \i+AMduAo  
cash on delivery 交貨收款   Io
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cash on hand 庫存現金   Y-bTKSn  
cash payment 現金支付   7C'@g)@^/  
cash purchase 現購   sg=G<50i  
cash sale 現沽   +c/!R|h=S  
cashier 出?#123;員   FaCW +9B  
cashiers check 本票   ^oav-R&  
certificate of deposit 存款單折   0uD3a-J  
certificate of indebtedness 借據   ]A}ZaXd  
certified check 保付支票   >>$L vQ  
certified public accountant 會計師   }>M\iPO.]*  
charges 費用   8KJ`+"<=@  
charge for remittances 匯水手續費   L*4"D4V  
charter 營業執照   1qR$ Yr\  
chartered accountant 會計師   7>z {2D  
chattles 動產   : jkO  
check 支票   hY!ek;/Gc  
che stub 支票存根   8o+:|V~X  
closed account 己結清賬戶   ,Z @I"&H  
closing 結算   ]2l}[ w71|  
closing entries 結賬紀錄   &Z>??|f  
closing stock 期末存貨   @k{q[6c2n  
closing the book 結賬   sSfP.R  
columnar journal 多欄日記賬   'Z#_"s#L  
combination 聯合   w2xD1oK~o  
commission 佣金   bM"?^\a&Q  
commodity 商品   d BB?A~  
common stock 普通股   y0Gblza  
company 公司   IuP~Vt{m  
compensation 賠償   A{4,ih"5  
compound interest 複利   4 .c1  
consignee 承銷人   -BP10-V  
consignment 寄銷   OIj.K@Kr  
consignor 寄銷人   md<^x(h"<  
consolidated balance sheet 合併資產負債表   6O,k! y>  
consolidated profit and loss account 合併損益表   TrzAgNt  
consolidation 合併   U"/T`f'H z  
construction cost 營建成本   *lA+-gkK*  
construction revenue 營建收入   S`YT"|~  
contract 合同   bvJ@H Z$   
control account 統制賬戶   C-S>'\|8  
copyright 版權   &lU\9  
corporation 公司   $)@D(m,ybd  
cost 成本   p*5_+u  
cost accounting 成本會計   =r/8~~=  
cost of labour 勞工成本   FR
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cost of production 生產成本   d+G%\qpzQ  
cost of manufacture 製造成本   r'yNc&~  
cost of sales 銷貨成本   7b08Lo7b  
cost price 成本價格   m5 sW68  
credit 貸方   { i6L/U.  
credit note 收款通知單   IagM#}m@  
creditor 債權人   5qH*"i+|s  
crossed check 橫線支票   @gbW:  
current account 往來活期賬戶   LI@BB:)[  
current asset 流動資產   uWKmINjv'  
current liability 流動負債   CR23$<FC  
current profit and loss 本期損益   )EB+(c~E  
debit 借方   Z8Ig
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debt 債務   NA2={RB;  
debtor 債務人   fQC{LcS  
deed 契據   r
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deferred assets 遞延資產   )%S@l<%@?  
deferred liabilities 遞延負債   , d $"`W2  
delivery 交貨   O'IU1sU  
delivery expense 送貨費   (_4DZMf  
delivery order 出貨單   TW>G YGz  
demand draft 即期匯票   #S9J9k  
demand note 即期票據   y>w;'
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demurrage charge 延期費   Uc:NW   
deposit 存款   `XH0S`B  
deposit slip 存款單   hsrf2Xw[  
depreciation 折舊   ssLswb  
direct cost 直接成本   '4{=x]K  
direct labour 直接人工   .B<Bqr@?8  
director 董事   :, JjN
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discount 折扣   v[|W\y@H/3  
discount on purchase 進貨折扣   _b%)  
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