[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。   e1XKlgl  
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acceptance 承兌   /[lEZ['^  
account 賬戶   Il4]1d|  
accountant 會計員   BPv+gx(>k  
accounting 會計   ,sSo\%  
accounting system 會計制度   R"XycXn_$  
accounts payable 應付賬款   :%9R&p:'ar  
accounts receivable 應收賬款   @D-I@Cyl  
accumulated profits 累積利益   Es#:0KH].v  
adjusting entry ?#123;整記錄   H.|I|XRG/  
adjustment ?#123;整   ##''d||u  
administration expense 管理費用   cQ<|Of  
advances 預付   <w}^Z}fpk&  
advertising expense 廣告費   u(3 u
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agency 代理   f_PH ?  
agent 代理人   wz3X;1l`c  
agreement 契約   JtY$AP$  
allotments 分配數   >"1EN5W  
allowance 津貼  
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amalgamation 合併   [Y!HQ9^LEp  
amortization 攤銷   ( PH7nW7  
amortized cost 應攤成本   4
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annuities 年金   {hN\=_6*EW  
applied cost 已分配成本   p=UW ^95  
applied expense 已分配費用   n;. M5}O  
applied manufacturing expense 己分配製造費用   +}at#%1@  
apportioned charge 攤派費用   qF^
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appreciation 漲價   cQLPgE0  
article of association 公司章程   nLAwo 3  
assessment 課稅   hd9~Zw]V  
assets 資產   3}g>/F~  
attorney fee 律師費   6oQ7u90z*  
audit 審計   hj"JmF$m  
auditor 審計員   KM)MUPr  
average 平均數   Q)4[zStR#  
average cost 平均成本   NG3:=  
bad debt 壞賬   9$U>St  
balance 餘額   yj'lHC  
balance sheet 資產負債表   SJ22
 
bank account 銀行賬戶   ~t2"L|i  
bank balance 銀行結存   Cp!9 "J:  
bank charge 銀行手續費   e`][zx  
bank deposit 銀行存款   uL7}JQ,  
bank discount 銀行貼現   6(?@B^S>2  
bank draft 銀行匯票   E`HA0/  
bank loan 銀行借款   dHOH]x  
bank overdraft 銀行透支   h*KDZ+{)  
bankers acceptance 銀行承兌   gO*Gf2AG  
bankruptcy 破產   um]N]cCD`  
bearer 持票人   (&)uWjq `  
beneficiary 受益人   >Giw\|:f(  
bequest 遺產   D`Vb3aNB=L  
bill 票據   ?$;&DoE  
bill of exchange 匯票    h8p{  
bill of lading 提單   COW lsca  
bills discounted 貼現票據   ,0HID:&  
bills payable 應付票據   1Zk1!> ?  
bills receivable 應收票據   SZ4y\I  
board of directors 董事會   
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bonds 債券   n&]J-^Tx  
bonus 紅利   M7Z&t'=  
book value 賬面價值   H/W&a2R^P  
bookkeeper 簿記員   8Rw:SU9H?T  
bookkeeping 簿記   l0yflF
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branch office general ledger 支店往來賬戶   D5@}L$u  
broker 經紀人   vm*9xs  
brought down 接前   2>x[
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brought forward 接上頁   J+0 ? e9  
budget 預算   GRL42xp'*D  
by-product 副產品   N0D5N(kH%  
by-product sales 副產品銷售   LfrjC@ _y  
capital 股本   cbou1Ei   
capital income 資本收益   *WzPxQ_  
capital outlay 資本支出   +LWgby4q  
capital stock 股本   @:'E9J06  
capital stock certificate 股票  
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carried down 移後   [KO\!u|?YS  
carried forward 移下頁   YP"%z6N@v  
cash 現金   xXV15%&  
cash account 現金賬戶   T3)m{gv0`  
cash in bank 存銀行現金   
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cash on delivery 交貨收款   |`wJ {-  
cash on hand 庫存現金   r !>=G%  
cash payment 現金支付   A1zV5-E/  
cash purchase 現購   )086u8w )y  
cash sale 現沽   XxB%  
cashier 出?#123;員   Y\1& Uk  
cashiers check 本票   S +73 /Vs  
certificate of deposit 存款單折   |SJ%Myy  
certificate of indebtedness 借據   E9 #o0Di  
certified check 保付支票  
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certified public accountant 會計師   -Vg0J6x  
charges 費用   0j#$Swa  
charge for remittances 匯水手續費   hA~5,K0b  
charter 營業執照   6NFLk+kqN  
chartered accountant 會計師   ocp3JR_0  
chattles 動產   G in  
check 支票   c3Ig4n0Y>  
che stub 支票存根   ok&v+A  
closed account 己結清賬戶   ,qgR+]?({  
closing 結算   kP~ ;dJD  
closing entries 結賬紀錄   6Vu?? qBy  
closing stock 期末存貨   g;3<oI/P  
closing the book 結賬   Mr K?,7*Xi  
columnar journal 多欄日記賬   +w3k_^X9c  
combination 聯合   IP1{gMG  
commission 佣金   C\[g>_J  
commodity 商品   {K= [Fu=  
common stock 普通股   pHDPj,lu  
company 公司   w$I$xup  
compensation 賠償   H&ZsMML/%  
compound interest 複利   A
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consignee 承銷人   3o__tU)B  
consignment 寄銷   WgV[,(  
consignor 寄銷人   o648 xUP  
consolidated balance sheet 合併資產負債表   0jefV*3qpB  
consolidated profit and loss account 合併損益表   ws}>swR,  
consolidation 合併   b(g?X (&  
construction cost 營建成本   V:
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construction revenue 營建收入   p@xK`=Urb  
contract 合同   +@oo8io  
control account 統制賬戶   b{JxTT}03  
copyright 版權   [Hp"a^~r|  
corporation 公司   RE:$c!E!  
cost 成本   {I _I$x_  
cost accounting 成本會計   .mS'c#~5Y  
cost of labour 勞工成本   .We"j_ }  
cost of production 生產成本   p>]2o\["  
cost of manufacture 製造成本   OK9D
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cost of sales 銷貨成本   ODqWXw#  
cost price 成本價格   BcTV5Wc
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credit 貸方   3UX})mW  
credit note 收款通知單   )wYbcH  
creditor 債權人   1G+?/w  
crossed check 橫線支票   # OQ(oyT  
current account 往來活期賬戶   SA$1rqU=  
current asset 流動資產   'xp&)gL  
current liability 流動負債   Fm Ra]31W  
current profit and loss 本期損益   AU +2'  
debit 借方   nM)H2'%kL&  
debt 債務   gobqS+c  
debtor 債務人   XmoS$/#"  
deed 契據   bMw)>4  
deferred assets 遞延資產   W|kKH5E&  
deferred liabilities 遞延負債   nMHs5'_y  
delivery 交貨   4 p(KdYc  
delivery expense 送貨費   q[SUYb;,  
delivery order 出貨單   LA^H213N|  
demand draft 即期匯票   k/#& ]8(  
demand note 即期票據   ~FV Z0%+,  
demurrage charge 延期費   Ge;plD-f  
deposit 存款   P}QuGy[  
deposit slip 存款單   IZ
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depreciation 折舊   3E361?ubM  
direct cost 直接成本   cy6P=k*  
direct labour 直接人工   pJ#R :#P  
director 董事   6!n%S Ut  
discount 折扣   ^\<1Y''  
discount on purchase 進貨折扣   ewtoAru  
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