[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。   S5 nw  
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acceptance 承兌   .9fluAG  
account 賬戶   Y&Lk4  
accountant 會計員   u4+uGYr*@  
accounting 會計   Okg8Ve2  
accounting system 會計制度   Sd{"A0[A|  
accounts payable 應付賬款   3 N%Ev o  
accounts receivable 應收賬款   n`KXJ?t  
accumulated profits 累積利益   8(f0|@x^  
adjusting entry ?#123;整記錄   ?.A/E?Oc  
adjustment ?#123;整   /~rO2]rZ@  
administration expense 管理費用   ^$,kTU'=  
advances 預付   PRlo"kN  
advertising expense 廣告費   _>m*`:Wb  
agency 代理   /b
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agent 代理人   +\M
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agreement 契約   JiLrwPex[  
allotments 分配數   ;_\  
allowance 津貼   z+D,:!yF  
amalgamation 合併   -*q2Y^A^l  
amortization 攤銷   Iy4MMU  
amortized cost 應攤成本   ?jm2|:  
annuities 年金   %dU'$)  
applied cost 已分配成本   RMt vEa  
applied expense 已分配費用   nJ#@W b@  
applied manufacturing expense 己分配製造費用   +}0*_VW  
apportioned charge 攤派費用   +,^M{^%  
appreciation 漲價   F}.TT=((8  
article of association 公司章程   rtF6Lg
 
assessment 課稅   nkj'AH"2  
assets 資產   }R5&[hxh4t  
attorney fee 律師費   l<:E+lU  
audit 審計   gO%i5  
auditor 審計員   *B<I><'G  
average 平均數   q.QYn.CBZz  
average cost 平均成本   Kcdd=2 [T  
bad debt 壞賬   e CUcE(  
balance 餘額   KdpJ[[Ug/  
balance sheet 資產負債表   q<uLBaL_]r  
bank account 銀行賬戶   7CMgvH)O  
bank balance 銀行結存  
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bank charge 銀行手續費   ']Xx#U N  
bank deposit 銀行存款   g):jZU]b  
bank discount 銀行貼現   Xgc\O08  
bank draft 銀行匯票   % P)}(e6y  
bank loan 銀行借款   @VS5Mg8  
bank overdraft 銀行透支   f4I9H0d;!  
bankers acceptance 銀行承兌   ;1k0o.3  
bankruptcy 破產   3}1+"? s  
bearer 持票人   q;PzB4#  
beneficiary 受益人   :Qp/3(g e  
bequest 遺產   FOG+[v  
bill 票據   Z|dZc wo  
bill of exchange 匯票   2U+p@}cQUA  
bill of lading 提單   r3vj o(  
bills discounted 貼現票據   D?F5o^e"h<  
bills payable 應付票據   {o<p{q  
bills receivable 應收票據   %9Fg1LH42r  
board of directors 董事會   1AV1W_"  
bonds 債券   7uNI  
bonus 紅利   GZX!iT  
book value 賬面價值   DkKD~  
bookkeeper 簿記員   }jgAV  
bookkeeping 簿記   ( +h I
  
branch office general ledger 支店往來賬戶   G.e\#_RR?  
broker 經紀人   HZ=yfJs nc  
brought down 接前   2A ,36,  
brought forward 接上頁   }0>/G?2Yp  
budget 預算   ;<<IXXKU
 
by-product 副產品   "TJ^Z!  
by-product sales 副產品銷售   =V 7w CW  
capital 股本   mXaUWgO  
capital income 資本收益   {[~,q\M[  
capital outlay 資本支出   v[3sg2.  
capital stock 股本   s7} )4.vO  
capital stock certificate 股票   3*Jyb Mo"  
carried down 移後   6Ymk8.PF  
carried forward 移下頁   g(H3arb&
 
cash 現金   b
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cash account 現金賬戶   @cGql=
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cash in bank 存銀行現金   w!7/;VJ3d  
cash on delivery 交貨收款   ra2q. H  
cash on hand 庫存現金   xyz86r ^u  
cash payment 現金支付   q~_jF$9SX  
cash purchase 現購   FQ)Ekss~C  
cash sale 現沽   R7E"7"M10  
cashier 出?#123;員   IpmREl$j  
cashiers check 本票   QLG,r^  
certificate of deposit 存款單折   ^ s4|  
certificate of indebtedness 借據   x&Rp m<4  
certified check 保付支票   9<mj@bI$  
certified public accountant 會計師   .&.CbE8K[  
charges 費用   \ y",Qq?  
charge for remittances 匯水手續費   _Z2)e*(  
charter 營業執照   cEu98nP  
chartered accountant 會計師   ^dD?riFAk  
chattles 動產   7SZs/wWh%  
check 支票   a$:N9&P  
che stub 支票存根   Lr:K0A.Ch  
closed account 己結清賬戶   N*>; '  
closing 結算   a$8?0`(  
closing entries 結賬紀錄   '~J6mojE  
closing stock 期末存貨   Su#1yw>  
closing the book 結賬   [?*^&[  
columnar journal 多欄日記賬   E5Jk+6EcMa  
combination 聯合   3om-,gfZ  
commission 佣金   kzXW<V9  
commodity 商品   a!]%@A6p  
common stock 普通股   xRN$cZC  
company 公司   V485Yn!$(  
compensation 賠償   ]:fHvx_?`7  
compound interest 複利   WpZ^R;eK  
consignee 承銷人   (p!AX
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consignment 寄銷   .`XA6e(8KR  
consignor 寄銷人   k<H&4Z)d9  
consolidated balance sheet 合併資產負債表   do 7{  
consolidated profit and loss account 合併損益表   -N eF6  
consolidation 合併   ZrS!R[  
construction cost 營建成本   ERjf.7)d  
construction revenue 營建收入   sNVD"M,  
contract 合同   +i =78  
control account 統制賬戶   th,qq  
copyright 版權   rfoCYsX'  
corporation 公司   g*M3;G  
cost 成本   H#E0S>Jw|  
cost accounting 成本會計   Qafg/JU  
cost of labour 勞工成本   "o^zOU  
cost of production 生產成本   Rim}DfO/  
cost of manufacture 製造成本   + aFjtb  
cost of sales 銷貨成本   f *vziC<m  
cost price 成本價格   qcF{Kex"  
credit 貸方   n3\vq3^?  
credit note 收款通知單   3RUB2c4  
creditor 債權人   PV2904  
crossed check 橫線支票   sx\7Z#|  
current account 往來活期賬戶   ]\lw^.%  
current asset 流動資產   Nfh(2gK+  
current liability 流動負債   }I]q$3.  
current profit and loss 本期損益   jBbc$|O4SY  
debit 借方   _guY%2%yR  
debt 債務   )Be;Zw.|  
debtor 債務人   J4i0+u  
deed 契據   w=$_',5#Z  
deferred assets 遞延資產   dmO|PswW  
deferred liabilities 遞延負債   76/%Py|  
delivery 交貨   JV>OmUAk  
delivery expense 送貨費   e|P60cd /  
delivery order 出貨單   @ 2 _&ti  
demand draft 即期匯票   jG#sVK]  
demand note 即期票據   VbYapPu4b!  
demurrage charge 延期費   2RCnk&u  
deposit 存款   79DC]48M  
deposit slip 存款單   nDvWOt  
depreciation 折舊   y(A"g3^=  
direct cost 直接成本   =Sq7U^(>  
direct labour 直接人工   a=R-F!P)  
director 董事   B|&<  
discount 折扣   mfvQ]tz_+  
discount on purchase 進貨折扣   AXCJFqk;  
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