[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。   ZI#Xh5  
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acceptance 承兌   ihdtq  
account 賬戶   H@WQO]PA  
accountant 會計員   Dbo.N`  
accounting 會計   m=2e1wc  
accounting system 會計制度   =Z(#j5TGvH  
accounts payable 應付賬款   OHha5n  
accounts receivable 應收賬款   1)m&6 :!b  
accumulated profits 累積利益   ' ! ls"qo  
adjusting entry ?#123;整記錄   i<Be)Y-'  
adjustment ?#123;整   /1q] D8  
administration expense 管理費用   h /%Hk;|9  
advances 預付   ~0>{PD$@  
advertising expense 廣告費   o<-+y\J8K  
agency 代理   =F}e>D  
agent 代理人   L&nGjC+Lr  
agreement 契約   XL7jUi_4:L  
allotments 分配數   L~FE;*>7  
allowance 津貼   dO[w3\~  
amalgamation 合併   |!{BjOAD'  
amortization 攤銷   'Kj8X{BSFb  
amortized cost 應攤成本   )(pJ~"'L  
annuities 年金   BOp&s>hI  
applied cost 已分配成本   OAQ'/{~7  
applied expense 已分配費用   Ma3H
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applied manufacturing expense 己分配製造費用   =JnUTc_u  
apportioned charge 攤派費用   ZWJFd(6  
appreciation 漲價   2O5yS  
article of association 公司章程   X7]vXo*  
assessment 課稅   ,uP1U@Cas  
assets 資產   O(
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attorney fee 律師費   VmB/X))  
audit 審計   +6{KrREX)  
auditor 審計員   T<0Bq"'%  
average 平均數   ?D6rFUs9;  
average cost 平均成本   I -obfyije  
bad debt 壞賬   w`Dzk.2  
balance 餘額   |JL47FR  
balance sheet 資產負債表   S-h1p`  
bank account 銀行賬戶   F#^.L|d4  
bank balance 銀行結存   .0q %A1H  
bank charge 銀行手續費   O,[aL;v  
bank deposit 銀行存款   R@0ELxzA  
bank discount 銀行貼現   @]HV:7<q  
bank draft 銀行匯票   yREO
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bank loan 銀行借款   pDlh^?cux  
bank overdraft 銀行透支   2Xgw7` !L  
bankers acceptance 銀行承兌   *#;r p~  
bankruptcy 破產   s^9N7'  
bearer 持票人   bct&ge7YX  
beneficiary 受益人   1W HR;!u  
bequest 遺產   1p&?MxLN-a  
bill 票據   /BVNJNhz  
bill of exchange 匯票   q#PGcCtu  
bill of lading 提單   y\@;s?QL  
bills discounted 貼現票據   ^\mN<z(  
bills payable 應付票據   k 9Kv  
bills receivable 應收票據   $(}kau  
board of directors 董事會   Xb3vvHdI  
bonds 債券   j&Ayk*  
bonus 紅利   wy_TFV  
book value 賬面價值   mI in'M  
bookkeeper 簿記員   m=fmf(  
bookkeeping 簿記   Zk}e?Grc  
branch office general ledger 支店往來賬戶   ( L RX  
broker 經紀人   7XWgY%G  
brought down 接前   4DfTVO"h  
brought forward 接上頁   +.\JYH=yEr  
budget 預算   b)w3 G%Xx  
by-product 副產品   Z/uRz]Hi  
by-product sales 副產品銷售   EGGy0ly  
capital 股本   QbqLj>-AJ  
capital income 資本收益   :eQxdi'  
capital outlay 資本支出   =$Q3!bJ  
capital stock 股本   ~rY<y%K  
capital stock certificate 股票   `Xmpm4 ]  
carried down 移後   _I|wp<R  
carried forward 移下頁   o(~JZik  
cash 現金   rT}d<cSf  
cash account 現金賬戶   ~`_nw5y  
cash in bank 存銀行現金   J(/ eR,ak  
cash on delivery 交貨收款   fBd +gT\S  
cash on hand 庫存現金   |klL KX&  
cash payment 現金支付   A7_*zR@  
cash purchase 現購   5I(` s#O  
cash sale 現沽   ^ad> (W  
cashier 出?#123;員   -R7f/a8  
cashiers check 本票   ~?b(2gn  
certificate of deposit 存款單折   3+ i(fg_  
certificate of indebtedness 借據   $9QVl  
certified check 保付支票   ( v ~/glf  
certified public accountant 會計師   &<^@/osi  
charges 費用   p6}
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charge for remittances 匯水手續費   _9 Gy`  
charter 營業執照   'OX6eY5
 
chartered accountant 會計師   Rb#Z\e}e-  
chattles 動產   ={L:q8v)  
check 支票   q9WSQ$:z8  
che stub 支票存根   :f/ p5c  
closed account 己結清賬戶   P<4jY?.  
closing 結算   l1W5pmhK]'  
closing entries 結賬紀錄   .=@M>TZM  
closing stock 期末存貨   Gh{k~/B  
closing the book 結賬   =h_4TpDQ  
columnar journal 多欄日記賬   U5Ho? `<  
combination 聯合   @Qc[ 'V)  
commission 佣金   >2g CM  
commodity 商品   0|^x[dh  
common stock 普通股   :Dr& {3>  
company 公司   B-&J]H  
compensation 賠償   ;_Rx|~!!  
compound interest 複利   8v]{ 5  
consignee 承銷人   uqO51V~  
consignment 寄銷   10}Zoq|)n  
consignor 寄銷人   W>DpDrO4ml  
consolidated balance sheet 合併資產負債表   ap6Vmp  
consolidated profit and loss account 合併損益表   3.dUMJ$_  
consolidation 合併   C,IN+@  
construction cost 營建成本   H`Z4a
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construction revenue 營建收入   ZXUe4@qfl  
contract 合同   "]NQTUb;  
control account 統制賬戶   G0(c@FBK  
copyright 版權   5W{>5.Arx)  
corporation 公司   ;!~;05^iD  
cost 成本   +tV(8h4  
cost accounting 成本會計   I8Zp#'|U  
cost of labour 勞工成本   yh0|f94m  
cost of production 生產成本   &%*S  
cost of manufacture 製造成本   ,^<+5TYM7
 
cost of sales 銷貨成本   AV2q*  
cost price 成本價格   H|TzD"2N  
credit 貸方   f^% E]ki  
credit note 收款通知單   Maa.>2v<  
creditor 債權人   ?xf;#J+{8  
crossed check 橫線支票   s?6 7@\  
current account 往來活期賬戶   U|Jo[4A  
current asset 流動資產   @Op8^8$`  
current liability 流動負債   +I Ze`M%n  
current profit and loss 本期損益   - 5k4vx N}  
debit 借方   pJv?  
debt 債務   C3b' Q  
debtor 債務人   7K;dVB  
deed 契據   &iGl)dDr  
deferred assets 遞延資產   9e1 6 g  
deferred liabilities 遞延負債   zhCI+u4/qz  
delivery 交貨   *xl7;s  
delivery expense 送貨費   |v1 K@  
delivery order 出貨單   & 9]KkY=  
demand draft 即期匯票   KqSa"76R  
demand note 即期票據   bNaUzM!,H  
demurrage charge 延期費   {&<}*4D  
deposit 存款   NuooA  
deposit slip 存款單   N{`l?t0I  
depreciation 折舊   kCC9U_dj,  
direct cost 直接成本   v]BQIE?R /  
direct labour 直接人工   K?;p:  
director 董事   XOeh![eMX  
discount 折扣   7IHD?pnZ  
discount on purchase 進貨折扣   {fb~`=?  
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