[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。   gd7!+6  
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acceptance 承兌   Y(T$k9%}+  
account 賬戶   el<[Ng[  
accountant 會計員   )S#?'gt*  
accounting 會計   X_rv}  
accounting system 會計制度   v9f%IE4fX  
accounts payable 應付賬款   `m"K_\w=/  
accounts receivable 應收賬款   u 'T>Y1I  
accumulated profits 累積利益   'b>3:&  
adjusting entry ?#123;整記錄   =t~]@?]1D  
adjustment ?#123;整   [IHG9Xg  
administration expense 管理費用   am| 81)|a  
advances 預付   Ia{t/IX\[  
advertising expense 廣告費    *lheF>^  
agency 代理   [3tU0BU"  
agent 代理人   q 4Ok$~"I  
agreement 契約   8LuU 2Lo  
allotments 分配數   mr]~(]B?r  
allowance 津貼   c@j3L23B  
amalgamation 合併   ~0Zy$L/D  
amortization 攤銷   n#4T o;CS  
amortized cost 應攤成本   u,`V%J?vW  
annuities 年金   ?fc<3q"  
applied cost 已分配成本   {8%KO1xB  
applied expense 已分配費用   `Uvc^  
applied manufacturing expense 己分配製造費用   G \$x.  
apportioned charge 攤派費用   tpgD{BY^wJ  
appreciation 漲價   Vy=+G~  
article of association 公司章程   sYk#XNH  
assessment 課稅   _tQM<~Y]u\  
assets 資產   "0z4mQ}>N  
attorney fee 律師費   ]4lC/&nm  
audit 審計   &*Kk> 4  
auditor 審計員   oX Vx9dZ  
average 平均數   |a'$v4dCF  
average cost 平均成本   jG#
e%`'  
bad debt 壞賬   yU~wZjw  
balance 餘額   e_S,N0  
balance sheet 資產負債表   dn_l#$ U  
bank account 銀行賬戶   3_{rXtT)'  
bank balance 銀行結存   jPc,+?  
bank charge 銀行手續費   Tg=P*HY6  
bank deposit 銀行存款   \t=#MzjR  
bank discount 銀行貼現   ezm*9Jc~p  
bank draft 銀行匯票   srKEtd"  
bank loan 銀行借款   -BwZ  
bank overdraft 銀行透支   lXVh`+X/l  
bankers acceptance 銀行承兌   2';{o=TXV  
bankruptcy 破產   }Cb-7/  
bearer 持票人   'Awd:Aed5  
beneficiary 受益人   _0iV6Bj  
bequest 遺產   diK
l}V#u  
bill 票據   /f=31<+MtF  
bill of exchange 匯票   Z:,`hW*A6  
bill of lading 提單   YYe=
E,q  
bills discounted 貼現票據   iBKH\em/  
bills payable 應付票據   gmiL jI  
bills receivable 應收票據   %."w]fy>P  
board of directors 董事會   %T}*DC$&S  
bonds 債券   [mG!-
.ll  
bonus 紅利   hw B9N  
book value 賬面價值   ,OMdLXr  
bookkeeper 簿記員   O6\c1ha  
bookkeeping 簿記   Nr*o RYY  
branch office general ledger 支店往來賬戶   emT/H95|,  
broker 經紀人   `j 4>  
brought down 接前   W*u$e8i7  
brought forward 接上頁   TCkMJs?  
budget 預算   *3fhVl=8^*  
by-product 副產品   d-H03F@N  
by-product sales 副產品銷售   m`tX&K#-  
capital 股本   .kfx\,lgm  
capital income 資本收益   ;[:IC^9fv  
capital outlay 資本支出   A^\g]rmK  
capital stock 股本   F&7^M0x\ O  
capital stock certificate 股票   @"aqnj>+  
carried down 移後   ~bw=;xF{3  
carried forward 移下頁   9?s
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cash 現金   UhU"[^YO  
cash account 現金賬戶   =8Z-ORW51  
cash in bank 存銀行現金   T#&X7!4  
cash on delivery 交貨收款   Ia[<;":U  
cash on hand 庫存現金   D]WrPWL8v  
cash payment 現金支付   jq_ i&~S  
cash purchase 現購   j@/p: fk  
cash sale 現沽   6|4ID"  
cashier 出?#123;員   {}H/N  
cashiers check 本票   ]i>,oxBWe  
certificate of deposit 存款單折   }LoMS<O-[  
certificate of indebtedness 借據   p?4,YV|#  
certified check 保付支票   FA%V>&;`  
certified public accountant 會計師   P!XO8X 1F  
charges 費用   G#1W":|`  
charge for remittances 匯水手續費   l.BiE<&  
charter 營業執照   2g5jGe*0  
chartered accountant 會計師   EZZE(dq@gf  
chattles 動產   $3cZS  
check 支票   Tsdgg?#  
che stub 支票存根   _Ec"[xW  
closed account 己結清賬戶   nZEew.T:6  
closing 結算   :OA;vp~$x  
closing entries 結賬紀錄   5inCAPXz  
closing stock 期末存貨   )OK"H^}f  
closing the book 結賬   7ab'q&Y[  
columnar journal 多欄日記賬   Fx:4d$>;  
combination 聯合   I[n|#N  
commission 佣金   ^AoX|R[1%  
commodity 商品   \:2z!\iP`  
common stock 普通股   #S[Y}-]T  
company 公司   ^E".`~R  
compensation 賠償   >1` '5A}s  
compound interest 複利   6lUC$B Y  
consignee 承銷人   jrX`_Y  
consignment 寄銷   #JN4K>_4  
consignor 寄銷人   &%u m#XE  
consolidated balance sheet 合併資產負債表   ``>z8t[ks  
consolidated profit and loss account 合併損益表   C(M?$s`  
consolidation 合併   Ydyz-  
construction cost 營建成本   ;s+3#Py  
construction revenue 營建收入   ~6+>2|wIS  
contract 合同   }
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control account 統制賬戶   9ZuKED  
copyright 版權   bEmzigN[  
corporation 公司   .0MY$0s  
cost 成本   Q(4~r+  
cost accounting 成本會計   Emw]`  
cost of labour 勞工成本   2#s8Dxt  
cost of production 生產成本   0-/@-qV\  
cost of manufacture 製造成本   01NP  
cost of sales 銷貨成本   3#eAXIW[  
cost price 成本價格   v@{VQVx  
credit 貸方   Nv3u)?A3w  
credit note 收款通知單   {`(MK6D8 c  
creditor 債權人   :m>Vp  
crossed check 橫線支票   D$E#:[  
current account 往來活期賬戶   Zqb*-1Qw"*  
current asset 流動資產   { _Y'%Ggh  
current liability 流動負債   p[)yn%uh  
current profit and loss 本期損益   TV`sqKW  
debit 借方   +{#Z^y6&  
debt 債務   *w/N>:V0p  
debtor 債務人   ja(ZJ[<`  
deed 契據   '}-QZ$|*  
deferred assets 遞延資產   .:e#!~Ki  
deferred liabilities 遞延負債   d<E2=WVB6  
delivery 交貨   ({D>(xN  
delivery expense 送貨費   kYR^  
delivery order 出貨單   N,:G5Wx
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demand draft 即期匯票   B9H.8+~(  
demand note 即期票據   mP?}h  
demurrage charge 延期費   qxYCT $1  
deposit 存款   TP)o0U  
deposit slip 存款單   !sYZ1;WAO  
depreciation 折舊   ?[%.4i;-h  
direct cost 直接成本   A$L:,b(  
direct labour 直接人工   O3pd5&^g  
director 董事   5xU}}[|~-  
discount 折扣   fA=Lb^,M  
discount on purchase 進貨折扣   ID,os_ T=  
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