[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。   [8.ufpZ  
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acceptance 承兌   0CI?[R\  
account 賬戶   C1P{4 U  
accountant 會計員   Vn? %w~0!  
accounting 會計   4cL NPl<  
accounting system 會計制度   )H$
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accounts payable 應付賬款   oM-{)rvQd  
accounts receivable 應收賬款   gBHev1^y  
accumulated profits 累積利益   )7=B]{B_  
adjusting entry ?#123;整記錄   \(.&E`r  
adjustment ?#123;整   qf+jfc(Iby  
administration expense 管理費用   &KgR;.R^J  
advances 預付   [6BLC{2  
advertising expense 廣告費   sW+YfJT  
agency 代理   oT&JQ,i[2Q  
agent 代理人   57Ir
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agreement 契約   0t5>'GYX  
allotments 分配數   8,YF>O&  
allowance 津貼   QRdNi1&M  
amalgamation 合併   l9)iLOj  
amortization 攤銷   >5wA B  
amortized cost 應攤成本   zy4AFW  
annuities 年金   WM: ~P$%cx  
applied cost 已分配成本   ADA%$NhJ!  
applied expense 已分配費用   !798%T  
applied manufacturing expense 己分配製造費用   >h<eEv/  
apportioned charge 攤派費用   1O45M/5\o  
appreciation 漲價   z=!$3E ecr  
article of association 公司章程   N<hbV0$%  
assessment 課稅   [Z,AquCU(  
assets 資產   \^;Gv%E  
attorney fee 律師費   +@]1!|@(  
audit 審計   nSsVONHfa  
auditor 審計員   = I i@-C  
average 平均數   swG^L$r`  
average cost 平均成本   <.
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bad debt 壞賬   CSc*UX+  
balance 餘額   CB_(9T72H  
balance sheet 資產負債表   t2p/NIn  
bank account 銀行賬戶   JwB:NqB  
bank balance 銀行結存   zJI/j _~W  
bank charge 銀行手續費   jp8=>mk  
bank deposit 銀行存款   BArsj  
bank discount 銀行貼現   ) EEr?"  
bank draft 銀行匯票   |/arxb&  
bank loan 銀行借款   _|DP  
bank overdraft 銀行透支   ro@Zbm;P  
bankers acceptance 銀行承兌   <Xp F  
bankruptcy 破產   ce2d)FG}e  
bearer 持票人   (J.(Fl>^  
beneficiary 受益人   j6Jz  
bequest 遺產   rZu_"bcJ  
bill 票據   FvG9PPd  
bill of exchange 匯票   -c<<A.X  
bill of lading 提單   h|=^@F_\`  
bills discounted 貼現票據   Ms1G&NYP  
bills payable 應付票據   BGOI$,  
bills receivable 應收票據   @[=*w`1  
board of directors 董事會   R|V <2  
bonds 債券   ?MKf=!w  
bonus 紅利   KblOP{I  
book value 賬面價值   1a _ ;[.s  
bookkeeper 簿記員   dwrc"GK!o  
bookkeeping 簿記   \2_>$:UoV  
branch office general ledger 支店往來賬戶   -J[zJ4z#  
broker 經紀人   j`,;J[Zd`h  
brought down 接前   ZhxMA*fL  
brought forward 接上頁   W{ eu_  
budget 預算   (N;Jw^C@  
by-product 副產品  
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by-product sales 副產品銷售   bIp;$ZHy`K  
capital 股本   yel>-=Vn  
capital income 資本收益   sB0+21'R  
capital outlay 資本支出   C^nL{ZP,  
capital stock 股本   ^l$(-#'y  
capital stock certificate 股票   X&
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carried down 移後   O b8[P=  
carried forward 移下頁   NnHwk)'  
cash 現金   L%B+V;<h3  
cash account 現金賬戶   iM8hGQ`  
cash in bank 存銀行現金   ,9?'Q;20  
cash on delivery 交貨收款   ATnD~iACY  
cash on hand 庫存現金   .kC}. Q_  
cash payment 現金支付   ~;+i[Z&e  
cash purchase 現購   !-N! 80  
cash sale 現沽   7[D 0n7B@  
cashier 出?#123;員   ykM#EyN  
cashiers check 本票   '/sc `(`:0  
certificate of deposit 存款單折   _ <>+Dk&  
certificate of indebtedness 借據   L rPDpTd  
certified check 保付支票   >E]*5jqU  
certified public accountant 會計師   ,1~Zqprn  
charges 費用   WZm^:,  
charge for remittances 匯水手續費   N23s{S t  
charter 營業執照   DVB:8"Bu  
chartered accountant 會計師   xje{kx#  
chattles 動產   ]ei]) J
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check 支票   RLKO0 #  
che stub 支票存根   >p<(CVX[  
closed account 己結清賬戶   PA,j;{,(b  
closing 結算   Qb(
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closing entries 結賬紀錄   wSAm[.1i  
closing stock 期末存貨   il#rdJ1@t  
closing the book 結賬   Q'8v!/"}p{  
columnar journal 多欄日記賬   y:,{U*49  
combination 聯合   [;?^DAnK2  
commission 佣金  
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commodity 商品   IcQ?^9%{  
common stock 普通股   #e|eWi>  
company 公司   9723f1&Vd  
compensation 賠償   AGv;8'`  
compound interest 複利   &>s(f-\8  
consignee 承銷人   Fj]S8wI  
consignment 寄銷   TuF:m"4  
consignor 寄銷人   ,88Y1|:X  
consolidated balance sheet 合併資產負債表   4;*V^\',9  
consolidated profit and loss account 合併損益表   SHGO;  
consolidation 合併   yq<YGNy!  
construction cost 營建成本   %]R#}amW  
construction revenue 營建收入   |SxEJ  
contract 合同   {[s<\<~B*  
control account 統制賬戶   +]>a`~  
copyright 版權  
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corporation 公司   w+MdQ@'5  
cost 成本   uZYeru" w  
cost accounting 成本會計   t]` 2f3UO  
cost of labour 勞工成本   y&CU
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cost of production 生產成本   xv*mK1e  
cost of manufacture 製造成本   #>,cc?H-  
cost of sales 銷貨成本   g@U#Y#b@"  
cost price 成本價格   H 0h  
credit 貸方   gO/(/e>P  
credit note 收款通知單   AzV5Re8M  
creditor 債權人   [qXpi'q[  
crossed check 橫線支票   Q
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current account 往來活期賬戶   1]<!Xuk^f  
current asset 流動資產   0GR9opZtA  
current liability 流動負債   n (|>7  
current profit and loss 本期損益   G8&'*7Bb  
debit 借方   =aekY;/  
debt 債務   zm"\D vN)  
debtor 債務人   vr vzV  
deed 契據   Stc\P]%d  
deferred assets 遞延資產   m3WV<Cbz  
deferred liabilities 遞延負債  
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delivery 交貨   |HEw~x<=  
delivery expense 送貨費   g\l;>  
delivery order 出貨單   4sAshrUf  
demand draft 即期匯票   "5YdmBy  
demand note 即期票據   N:<O  
demurrage charge 延期費   $"i690  
deposit 存款   w* I+~o-  
deposit slip 存款單   IF:M_   
depreciation 折舊   m7"f6zSo(  
direct cost 直接成本   5;{Bdvcv  
direct labour 直接人工   cDx
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director 董事   Qx6/QaS?  
discount 折扣   42u\Y_^ID  
discount on purchase 進貨折扣   /Ow?nWSt  
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