[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。   e+@xsn3  
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acceptance 承兌   <hv7s,i  
account 賬戶   bS rZ{l  
accountant 會計員   x=Mm6}
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accounting 會計   m7m \`;  
accounting system 會計制度   .z
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accounts payable 應付賬款   VR4%v9[1  
accounts receivable 應收賬款   tpYa?ZCM  
accumulated profits 累積利益   9m8ee&,  
adjusting entry ?#123;整記錄   jczq`yW  
adjustment ?#123;整   _Adsq8sFW  
administration expense 管理費用   85z;Zt
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advances 預付   zvr\36  
advertising expense 廣告費   3cC }'j  
agency 代理   N9]xJgT
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agent 代理人   &{W^W8,%  
agreement 契約   x=,8[W#XT  
allotments 分配數   *jF#^=  
allowance 津貼   +< KNY  
amalgamation 合併   z-@-O  
amortization 攤銷   |zpx)8Q  
amortized cost 應攤成本   u+2Lm*M  
annuities 年金   "'A"U  
applied cost 已分配成本   ]MAT2$"le  
applied expense 已分配費用   s'L?;:)dyB  
applied manufacturing expense 己分配製造費用   (F8AL6  
apportioned charge 攤派費用   xK;e\^v  
appreciation 漲價   LC-)'Z9}5  
article of association 公司章程   1q]c7"  
assessment 課稅   1V%'.l9  
assets 資產   A1A3~9HuK  
attorney fee 律師費   s;{K!L@  
audit 審計   G$5m$\K  
auditor 審計員   3ATjsOL  
average 平均數   Q)^g3J  
average cost 平均成本   n )K6i7]xk  
bad debt 壞賬   9$O@`P\  
balance 餘額   6c<
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balance sheet 資產負債表   ^\wl2  
bank account 銀行賬戶   =!,Gst_  
bank balance 銀行結存   :'*DM W~  
bank charge 銀行手續費   r(`nt-o@  
bank deposit 銀行存款   \##`pa(8  
bank discount 銀行貼現   f=I:DkR  
bank draft 銀行匯票   ]}2Ztr)zZ  
bank loan 銀行借款   &1Fply7(Ay  
bank overdraft 銀行透支   xj
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bankers acceptance 銀行承兌   s[ c^"@HT  
bankruptcy 破產    @E_zR  
bearer 持票人   , Oli  
beneficiary 受益人   OD+5q(!"a  
bequest 遺產   F~_;o+e;X  
bill 票據   G|9B)`S  
bill of exchange 匯票   ;nB2o-%  
bill of lading 提單   0*7*RX  
bills discounted 貼現票據   n q;#_Rkr  
bills payable 應付票據   QnK
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bills receivable 應收票據   rt b*n~  
board of directors 董事會   T9)wj][ .  
bonds 債券   *gu8-7'  
bonus 紅利  
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book value 賬面價值   i'tp1CI  
bookkeeper 簿記員   OVswt  
bookkeeping 簿記   -G b-^G  
branch office general ledger 支店往來賬戶   -(;LQDG |  
broker 經紀人   #":a6%0Q  
brought down 接前   :oa9#
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brought forward 接上頁   gfo}I2 "  
budget 預算   _CdROo6I  
by-product 副產品   Alz~-hqQ  
by-product sales 副產品銷售   0kL
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capital 股本   ,Y!zORv<7  
capital income 資本收益   nGa1a  
capital outlay 資本支出   R^8B3-aA`  
capital stock 股本  
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capital stock certificate 股票   V5MO}  
carried down 移後   3Gd0E;3sk~  
carried forward 移下頁   e4.&aIC[  
cash 現金   R&So4},B  
cash account 現金賬戶   DO^y;y>  
cash in bank 存銀行現金   Tbh'_F6  
cash on delivery 交貨收款   r!K|E95oj9  
cash on hand 庫存現金   ULl_\5s2  
cash payment 現金支付   |.w;r   
cash purchase 現購   ;<-7*}Dj  
cash sale 現沽   ^ d\SPZ  
cashier 出?#123;員   6?SFNDQ"C  
cashiers check 本票   z="L4  
certificate of deposit 存款單折   <abKiXA"  
certificate of indebtedness 借據   4lz{G*u  
certified check 保付支票   0IzZKRw  
certified public accountant 會計師   r_2btpL^  
charges 費用   !_^g8^>2(  
charge for remittances 匯水手續費  
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charter 營業執照   H;I~N*ltJ(  
chartered accountant 會計師   B8~=RmWLl  
chattles 動產   h4 vm{ho  
check 支票   sh6(z?KP  
che stub 支票存根   YIOR$  
closed account 己結清賬戶   d=F-L  
closing 結算   yGEb7I$h  
closing entries 結賬紀錄   Yx1 D)  
closing stock 期末存貨   Q]\j>>  
closing the book 結賬   LK+felL  
columnar journal 多欄日記賬   {L9yhY
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combination 聯合   &O tAAE  
commission 佣金   ( u f5\}x  
commodity 商品   h5- d;RKE  
common stock 普通股   qG9qN.|dC  
company 公司   grbTcLSF  
compensation 賠償   295w.X(J
 
compound interest 複利   f z%tA39m  
consignee 承銷人   d8
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consignment 寄銷   Qp!J:YV  
consignor 寄銷人   kp`0erJqw  
consolidated balance sheet 合併資產負債表   Y:pRcO.4g  
consolidated profit and loss account 合併損益表   2Xgx*'t\  
consolidation 合併   x/I;nMY  
construction cost 營建成本   ;0j*>fb\q7  
construction revenue 營建收入   tpU D0Z)  
contract 合同   xIgql}.  
control account 統制賬戶   8^X]z|2  
copyright 版權   d@>\E/zA  
corporation 公司   T %/  
cost 成本   AZwa4n}"  
cost accounting 成本會計   0j$OE  
cost of labour 勞工成本   p >aw  
cost of production 生產成本   Z#7U "G-A  
cost of manufacture 製造成本   xF8 :^'  
cost of sales 銷貨成本   ^<;w+%[MT  
cost price 成本價格   S=O$JP79  
credit 貸方   XS|mKuMcC  
credit note 收款通知單   Ab g$W/(|  
creditor 債權人   C*G/_`?9  
crossed check 橫線支票   7@P6 56{  
current account 往來活期賬戶   76cEKH
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current asset 流動資產   0yTQ{'Cc  
current liability 流動負債   .Cr1,Po  
current profit and loss 本期損益   $ !5f"<FCB  
debit 借方   k1iLnza%  
debt 債務   )ddsyFGW  
debtor 債務人   XU-*[\K  
deed 契據   )E`+BH  
deferred assets 遞延資產   IMaYEO[  
deferred liabilities 遞延負債   #=x+ [d+  
delivery 交貨   xt))]aH  
delivery expense 送貨費   'w6hW7"L  
delivery order 出貨單   Tc_do"uU  
demand draft 即期匯票   .. UoyBV  
demand note 即期票據   ;eh/_hPM  
demurrage charge 延期費   H),RA]S  
deposit 存款   ~B]jV$=  
deposit slip 存款單   )* 3bkKVB  
depreciation 折舊   ee<H@LeG  
direct cost 直接成本   4:3_ER]J  
direct labour 直接人工   kW(Kh0x  
director 董事   NL-_#N$  
discount 折扣   p1^
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discount on purchase 進貨折扣   qUg9$oh{LI  
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