[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。   86OrJdD8  
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acceptance 承兌   yuZLsH  
account 賬戶   gLX<>|)*  
accountant 會計員   w\acgQ^%e  
accounting 會計   UsyNn39  
accounting system 會計制度   Jz`jN~  
accounts payable 應付賬款   ;&&<zWq3h  
accounts receivable 應收賬款   AOZ C D{  
accumulated profits 累積利益   _ l|%~  
adjusting entry ?#123;整記錄   ?9()ya-TE  
adjustment ?#123;整   U0_)J1Y
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administration expense 管理費用   2{& A)Z!I  
advances 預付   :awkhx  
advertising expense 廣告費   Mwnr4$]  
agency 代理   Cq!eAc  
agent 代理人   p qz~9y~
 
agreement 契約   ^wolY0p  
allotments 分配數   ,!l_  
allowance 津貼   =@Oo 3*>  
amalgamation 合併   Cjf[]aNJe`  
amortization 攤銷   'h
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amortized cost 應攤成本   Bib<ySCre  
annuities 年金   {!|4JquE_  
applied cost 已分配成本   9,'m,2%W  
applied expense 已分配費用   ~pRgTXbz  
applied manufacturing expense 己分配製造費用   ekhv.;N~  
apportioned charge 攤派費用   `f>
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appreciation 漲價   %Xd*2q4*  
article of association 公司章程   ==[=Da~  
assessment 課稅   G x[ZHpy;  
assets 資產   0#8  
attorney fee 律師費   2|>\A.I|=  
audit 審計   _p*9LsN$L  
auditor 審計員   PyQ.B*JJ  
average 平均數   ,/w*sE  
average cost 平均成本   .n D#:86M  
bad debt 壞賬   'GJB9i+a^  
balance 餘額   j9NF|  
balance sheet 資產負債表   W[!bF'-10  
bank account 銀行賬戶   #SLiv  
bank balance 銀行結存   ;X Y#Jl>tg  
bank charge 銀行手續費   >taT V_,  
bank deposit 銀行存款   cCtd\/ \  
bank discount 銀行貼現   N*w{NB7L  
bank draft 銀行匯票   gO~>*q &  
bank loan 銀行借款   tchpO3u,  
bank overdraft 銀行透支   DKQQZ`PF  
bankers acceptance 銀行承兌   eF8um$t9  
bankruptcy 破產   ue *mTMN  
bearer 持票人   #$t93EI  
beneficiary 受益人   tG,xG&  
bequest 遺產   arPqVMVr  
bill 票據   aj+I+r"~  
bill of exchange 匯票   My9fbT  
bill of lading 提單   kD+B8TrW  
bills discounted 貼現票據   NLWj5K)1P  
bills payable 應付票據   9&c *%mm  
bills receivable 應收票據   @(st![i +  
board of directors 董事會   MM+nE_9lV  
bonds 債券   AK;G_L  
bonus 紅利   5PHAd4=bJ  
book value 賬面價值   !]f:dWSLB  
bookkeeper 簿記員   +fF4]WFP  
bookkeeping 簿記   ">I50#bT  
branch office general ledger 支店往來賬戶   \4q1<j  
broker 經紀人   ZONe
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brought down 接前   2L2)``*   
brought forward 接上頁   fl 9J  
budget 預算   !P:~oo=  
by-product 副產品   nG5: H.)  
by-product sales 副產品銷售   FCr>$  
capital 股本   }WkR-5N  
capital income 資本收益   rFv=j:8  
capital outlay 資本支出   FJ&?My,=J  
capital stock 股本   Yv;18j*<  
capital stock certificate 股票   CI?M2\<g  
carried down 移後   wmS:*U2sc  
carried forward 移下頁   DCtrTX  
cash 現金   5@Lz4 `  
cash account 現金賬戶   c/}bx52>u  
cash in bank 存銀行現金   UD r@  
cash on delivery 交貨收款   ,e>N9\*  
cash on hand 庫存現金   T*C]:=)  
cash payment 現金支付   D(S^g+rd  
cash purchase 現購   b_0Xi  
cash sale 現沽   b{d@:"  
cashier 出?#123;員   UG
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cashiers check 本票   3m`y?Dd  
certificate of deposit 存款單折   A=k{Rl{LA  
certificate of indebtedness 借據   Zz04Pz1  
certified check 保付支票   q:v&wb%  
certified public accountant 會計師   Z4Qq#iHZR  
charges 費用   kO\ aNtK  
charge for remittances 匯水手續費   SfwAMNCe  
charter 營業執照   <yrl_vl{  
chartered accountant 會計師   ugt|'i  
chattles 動產   t7DT5SrR  
check 支票   ]^^mJt.Iv  
che stub 支票存根   S-6%mYf  
closed account 己結清賬戶   fL&bN[XA"$  
closing 結算   %,*{hhfu  
closing entries 結賬紀錄   h|1 /Q (  
closing stock 期末存貨   O}#h^AU-BS  
closing the book 結賬   13P8Zmco  
columnar journal 多欄日記賬   F\;G'dm  
combination 聯合   # }!Ge  
commission 佣金   &<sDbNS  
commodity 商品   *<_8]C0>  
common stock 普通股   ebS>_jD  
company 公司   EWg\\90  
compensation 賠償   #4*~ 4/  
compound interest 複利   $/Q*@4t  
consignee 承銷人   %<8lLRl  
consignment 寄銷   ~O}LAzGb  
consignor 寄銷人   @nS+!t{  
consolidated balance sheet 合併資產負債表   Wf=D'6w  
consolidated profit and loss account 合併損益表   0xM\+R~,  
consolidation 合併   50.cMms  
construction cost 營建成本   FHS6
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construction revenue 營建收入   0)'^vJe  
contract 合同   Q=%1@ ,x"  
control account 統制賬戶   #yv_Eb02  
copyright 版權   TnqspS2;R  
corporation 公司   C<\|4ER
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cost 成本   1/YWDxo,  
cost accounting 成本會計   @ 4D$Xl  
cost of labour 勞工成本   jR#g>MDKB  
cost of production 生產成本   (P[:g  
cost of manufacture 製造成本   ~%QVjzMC  
cost of sales 銷貨成本   nDSmr  
cost price 成本價格   [g:ZIl4p\P  
credit 貸方   Og?]y ^y  
credit note 收款通知單   7N/v  
creditor 債權人   r-+.Ax4L"  
crossed check 橫線支票   ^[ SQw)*
 
current account 往來活期賬戶   jLf.qf8qm  
current asset 流動資產   &JM|u ww?1  
current liability 流動負債   dw8Ce8W  
current profit and loss 本期損益   ;k<g#She  
debit 借方   mpBSd+;Z  
debt 債務   gjJ?*N[  
debtor 債務人   <8>gb!DG  
deed 契據   eEkFZx  
deferred assets 遞延資產   0S0 ?\r  
deferred liabilities 遞延負債   bBBW7',[a  
delivery 交貨   ^|?/ y=  
delivery expense 送貨費   wG4=[d  
delivery order 出貨單   |>(;gr/5(  
demand draft 即期匯票   t3.;W/0_  
demand note 即期票據   F{a--  
demurrage charge 延期費   e`fN+  
deposit 存款   T<"Hh.h  
deposit slip 存款單   #=@( m.k:s  
depreciation 折舊   NZSP*#!B  
direct cost 直接成本   j^}p'w Tu{  
direct labour 直接人工   y_:i'Ri.  
director 董事   Rdd[b?  
discount 折扣   NuKktQd  
discount on purchase 進貨折扣   K%ltB&  
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