[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。   zA|)9Dq  
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acceptance 承兌   ,,G'Zur7  
account 賬戶   Dlz1"|SF  
accountant 會計員   ;#= y5Q4  
accounting 會計   _z>%h>L|g  
accounting system 會計制度   ^(KDtc  
accounts payable 應付賬款   $?uLFD  
accounts receivable 應收賬款   goc; .~?  
accumulated profits 累積利益   `o21f{1]X&  
adjusting entry ?#123;整記錄   B^/(wHBp  
adjustment ?#123;整   S2EV[K8#  
administration expense 管理費用   l0eh}d  
advances 預付   rLA^ &P:  
advertising expense 廣告費   S7j U:CLJ  
agency 代理   MJU*S q  
agent 代理人   !{vZvy"  
agreement 契約   r`e6B!p  
allotments 分配數   M6y|;lh''c  
allowance 津貼   R| XD#bG  
amalgamation 合併   4)Ew rU  
amortization 攤銷   VP*B<u  
amortized cost 應攤成本   ps33&  
annuities 年金   37*2/N2  
applied cost 已分配成本   g|M>C:ZT  
applied expense 已分配費用   3*-!0  
applied manufacturing expense 己分配製造費用   wpt5'|I  
apportioned charge 攤派費用   "g5MltH  
appreciation 漲價   @{ L|&Mk!  
article of association 公司章程   
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assessment 課稅   dRUmC H  
assets 資產   umt(e:3f5  
attorney fee 律師費   " "S&zN  
audit 審計   G`f|#-}  
auditor 審計員   N!<X%Ym  
average 平均數   ,nJCqX~/G  
average cost 平均成本   \W|ymV_Ki  
bad debt 壞賬   +pe\9 F  
balance 餘額   o;>qsn8  
balance sheet 資產負債表   G<Urj+3/Xo  
bank account 銀行賬戶   H%ScrJ#V  
bank balance 銀行結存   c_Iq !MH  
bank charge 銀行手續費   -i]2b  
bank deposit 銀行存款   %&eBkN!T  
bank discount 銀行貼現   yO@@-)$[y  
bank draft 銀行匯票   # S0N`V  
bank loan 銀行借款   rd,!-
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bank overdraft 銀行透支   h~q5GhY!9  
bankers acceptance 銀行承兌   h<7@3Ur  
bankruptcy 破產   Z>*a:|  
bearer 持票人   uCgJF@  
beneficiary 受益人   pv^:G;  
bequest 遺產   p{&o{+c  
bill 票據   2 #Qw  
bill of exchange 匯票   f DPLB[  
bill of lading 提單   ~|ha91  
bills discounted 貼現票據   =[0|qGzg  
bills payable 應付票據   A2.4#Qb'  
bills receivable 應收票據   vnqLcNB H  
board of directors 董事會   'fZ\uMdTx  
bonds 債券   C1OiMb(:  
bonus 紅利   ()<?^lr33  
book value 賬面價值   PR%n>a#  
bookkeeper 簿記員   hLT?aQLx  
bookkeeping 簿記   O2/_$i[F  
branch office general ledger 支店往來賬戶   ~6{U^3  
broker 經紀人   *P?Rucg  
brought down 接前   M]xf
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brought forward 接上頁   3
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budget 預算  
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by-product 副產品   j%gle %_  
by-product sales 副產品銷售   3teP6|K'g  
capital 股本   $Qxy@vU  
capital income 資本收益   <:!:7  
capital outlay 資本支出   uW4.Q_O!H  
capital stock 股本   ADA}_|O  
capital stock certificate 股票   AmrVxn4  
carried down 移後   Yi <1z:\  
carried forward 移下頁   (UZ].+)s  
cash 現金    Dn`  
cash account 現金賬戶   bd2QQ1[1vh  
cash in bank 存銀行現金   TV
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cash on delivery 交貨收款   NMzq10M=6  
cash on hand 庫存現金   B[d%?L_  
cash payment 現金支付   o* e'D7  
cash purchase 現購    h
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cash sale 現沽   4jzjrG  
cashier 出?#123;員   pk6<wAs*?#  
cashiers check 本票   wJu9.  
certificate of deposit 存款單折   ;_0frX  
certificate of indebtedness 借據   mdlMciP  
certified check 保付支票   Z_mQpt|y  
certified public accountant 會計師   8EU/}Ym  
charges 費用   :Xu9`5  
charge for remittances 匯水手續費   Cv;#8Wj}  
charter 營業執照   hfg ^z5  
chartered accountant 會計師   D58RHgY[  
chattles 動產   Y/ %XkDC~  
check 支票   \5j#ad  
che stub 支票存根   T=CJUla  
closed account 己結清賬戶   fnIF<Zt  
closing 結算   >?.jN|  
closing entries 結賬紀錄   ~.z82m  
closing stock 期末存貨   .UvDew /Y  
closing the book 結賬   Uy@:-NC)kn  
columnar journal 多欄日記賬   1?G%&X@ X  
combination 聯合   ;O~%y'  
commission 佣金   h;R>|2A  
commodity 商品   ^?|d< J:{  
common stock 普通股   
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company 公司   g!Ui|]BI9  
compensation 賠償   2 ]n4)vv,  
compound interest 複利   ZuKOscVS#T  
consignee 承銷人   :k2J &@8  
consignment 寄銷   +}eK8>2  
consignor 寄銷人   =h.` ey  
consolidated balance sheet 合併資產負債表   <YrsS-9  
consolidated profit and loss account 合併損益表   -J0I2D  
consolidation 合併   _|#P~Ft  
construction cost 營建成本   B;nIKZ  
construction revenue 營建收入   Hm+VGH'H?  
contract 合同   =&~ K;=:  
control account 統制賬戶   Q]OR0-6<.  
copyright 版權   Pfd%[C/vdm  
corporation 公司   >)k[085t  
cost 成本   D`U,T&@  
cost accounting 成本會計   u
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cost of labour 勞工成本   n6 wx/:  
cost of production 生產成本   =L`PP>"rW  
cost of manufacture 製造成本   h?vny->uJ  
cost of sales 銷貨成本   9t8ccr  
cost price 成本價格   tH:?aP*2  
credit 貸方   [}4\CWM  
credit note 收款通知單   N|8^S  
creditor 債權人   g[;&_gL  
crossed check 橫線支票   (%G>TV  
current account 往來活期賬戶   "]q0|ZdOwH  
current asset 流動資產   M XuHA?  
current liability 流動負債   w:](F
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current profit and loss 本期損益  
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debit 借方   X|L
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debt 債務   !uA'0U?ky  
debtor 債務人   Ex6Kxd}8  
deed 契據   e0IGx]5i  
deferred assets 遞延資產   fc4jbPp:M  
deferred liabilities 遞延負債   ]deO\mB  
delivery 交貨   2}_^~8  
delivery expense 送貨費   @KJmNM1]V  
delivery order 出貨單   8E>2 6@.  
demand draft 即期匯票   e}s,WC2-  
demand note 即期票據   bPMf='F{r  
demurrage charge 延期費   "#pN  
deposit 存款   WGo ryvEx  
deposit slip 存款單   JB!*{{  
depreciation 折舊   #v4^,$k>  
direct cost 直接成本   Y5*A,piq  
direct labour 直接人工   YVk +zt~S  
director 董事   d  <zD@ z  
discount 折扣   [=:
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discount on purchase 進貨折扣   VeH%E.:  
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