[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。   RyD$4jk+T"  
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acceptance 承兌   XnOl*#P  
account 賬戶   qEz'l'%(  
accountant 會計員   TvwIro  
accounting 會計   3vD,hL`&  
accounting system 會計制度   p ivS8C  
accounts payable 應付賬款   L
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accounts receivable 應收賬款   XLxr~Yo  
accumulated profits 累積利益   7?] p\`  
adjusting entry ?#123;整記錄   XePBA J  
adjustment ?#123;整   nP31jm+A  
administration expense 管理費用   m/Z_HER^  
advances 預付   axOy~%% c  
advertising expense 廣告費   zxdO3I  
agency 代理   "r+<=JU>OV  
agent 代理人   h_!"CF<n  
agreement 契約   S}O\<6&  
allotments 分配數   0MPDD%TP  
allowance 津貼   )>p6h]]a  
amalgamation 合併   h]P$L>  
amortization 攤銷   ro@BmRMW  
amortized cost 應攤成本   k0?6.[ku  
annuities 年金   ztpb/9J9  
applied cost 已分配成本   rd{(
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applied expense 已分配費用   Pc1N~?}.  
applied manufacturing expense 己分配製造費用   =1capix 1r  
apportioned charge 攤派費用   JY16|ia  
appreciation 漲價   v%[mt`I  
article of association 公司章程   t57b)5{FM  
assessment 課稅   N/VIP0Kb  
assets 資產   mNKa~E  
attorney fee 律師費   $)V4Eu;  
audit 審計   %}:J 9vra  
auditor 審計員   xd@DN ;e  
average 平均數   {%Sww:  
average cost 平均成本   bP@_4Dy  
bad debt 壞賬   Ut rbkuT  
balance 餘額   a06DeRCej  
balance sheet 資產負債表   lR!$+atW  
bank account 銀行賬戶   YSi f`W!  
bank balance 銀行結存   cj *4XYu  
bank charge 銀行手續費   i\G3 u#  
bank deposit 銀行存款   Q<pM tW  
bank discount 銀行貼現   OLwxGRYX  
bank draft 銀行匯票   b.;W|$.  
bank loan 銀行借款   < r~Tj  
bank overdraft 銀行透支   U_No/$ b  
bankers acceptance 銀行承兌   y]_DW6W  
bankruptcy 破產   L')zuI  
bearer 持票人   Y')+/<Q2E  
beneficiary 受益人   n21J7;\/+  
bequest 遺產   rpmDr7G  
bill 票據   s-B\8&^C  
bill of exchange 匯票   Apn#
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bill of lading 提單   7@ ?b_  
bills discounted 貼現票據   ,R+u%bmn#  
bills payable 應付票據   icmDPq  
bills receivable 應收票據   lLhCk>a  
board of directors 董事會   w6_}] &F  
bonds 債券   9D,&)6  
bonus 紅利   ks}o9[D3  
book value 賬面價值   0bE_iu>f'  
bookkeeper 簿記員   C0RwW??t  
bookkeeping 簿記   :-)[B^0  
branch office general ledger 支店往來賬戶   !MC Wt  
broker 經紀人   J"y@n~*0  
brought down 接前   F@BNSs N=  
brought forward 接上頁   jYkx]J%S  
budget 預算   \<} nn?~n  
by-product 副產品  
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by-product sales 副產品銷售   _,^sI%  
capital 股本   \w3wh*  
capital income 資本收益   i?>"}h  
capital outlay 資本支出   &ly[mBP~  
capital stock 股本   8~i@7~ J  
capital stock certificate 股票   FyEl@ }W  
carried down 移後   l- l}xBf  
carried forward 移下頁   ]^y}}y  
cash 現金   /Q!F/HY3ZS  
cash account 現金賬戶   "{k3~epYaN  
cash in bank 存銀行現金   hk I$ow(  
cash on delivery 交貨收款    J{y@ O  
cash on hand 庫存現金   /2:r
}O  
cash payment 現金支付   zkMQ=,[  
cash purchase 現購   -AX3Rnv^!  
cash sale 現沽   ezn>3?S  
cashier 出?#123;員   7XNfH@  
cashiers check 本票   pGIeW}2'9  
certificate of deposit 存款單折   fh~&&f}6  
certificate of indebtedness 借據   /y0 )r.R  
certified check 保付支票   OH~t\fQ1Zf  
certified public accountant 會計師   [Z0e$  
charges 費用   sCUPa-cHF  
charge for remittances 匯水手續費   =T$E lXwJ  
charter 營業執照   ew(6;}+^/  
chartered accountant 會計師   &eg,*K}'  
chattles 動產   )nY/
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check 支票   W.a/k7 p  
che stub 支票存根   "#7i-?=  
closed account 己結清賬戶   L!5f*  
closing 結算   1pV" <,t  
closing entries 結賬紀錄   C$bK!]a  
closing stock 期末存貨   =N=,;<6%A  
closing the book 結賬   ` G'V9Xs(  
columnar journal 多欄日記賬   x\jHk}Buj  
combination 聯合   =9c24j  
commission 佣金   u7 mj  
commodity 商品   a5'QL(IX  
common stock 普通股   =vFI4)$-  
company 公司   c|7Pnx%gT  
compensation 賠償   BWs\'B  
compound interest 複利   9K49<u0O  
consignee 承銷人   a-3~HH  
consignment 寄銷   O!g>
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consignor 寄銷人   3t,SXI@  
consolidated balance sheet 合併資產負債表   ql#K72s  
consolidated profit and loss account 合併損益表   R9W(MLe58  
consolidation 合併   &^<94l  
construction cost 營建成本   $OT:J  
construction revenue 營建收入   aQ)9<LsI  
contract 合同   pk/
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control account 統制賬戶   x!< C0N>?z  
copyright 版權   zme:U![  
corporation 公司   Dihk8qJ/6  
cost 成本   C?B7xK  
cost accounting 成本會計   Pwq} ;+  
cost of labour 勞工成本   VYF4q9  
cost of production 生產成本   y?rsfIth`  
cost of manufacture 製造成本   h*d,AJz &.  
cost of sales 銷貨成本   Xm*Dh#H  
cost price 成本價格   5}m2D='  
credit 貸方   b,cvQD  
credit note 收款通知單   %=]{~5f>  
creditor 債權人   ^I0SfZ'Y  
crossed check 橫線支票   HZ|6&9w e  
current account 往來活期賬戶   WMg#
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current asset 流動資產   v uJ~Lg{  
current liability 流動負債   dI>oHMC  
current profit and loss 本期損益   }LM_VZj  
debit 借方   F :u}7t>  
debt 債務   :>,d$f^tqE  
debtor 債務人   xpV8_Gz;  
deed 契據   8\yH7H  
deferred assets 遞延資產   PC9:n ee  
deferred liabilities 遞延負債   '
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delivery 交貨   I@hC$o   
delivery expense 送貨費   oreSu;`$  
delivery order 出貨單   t*DM^
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demand draft 即期匯票   T1x$v,)8x  
demand note 即期票據   P`"dj@1'  
demurrage charge 延期費   9A6ly9DIS  
deposit 存款   8^^al!0K~  
deposit slip 存款單   !PO(B fd  
depreciation 折舊   GJ*AyYG  
direct cost 直接成本   %(NRH?  
direct labour 直接人工   b*bR<|dTj  
director 董事   Y)uNzb6R  
discount 折扣   z` sH  
discount on purchase 進貨折扣   S4|)N,#  
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