[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。   nBz`q+V  
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acceptance 承兌   &nY;=Hv`WY  
account 賬戶   (}smW_`5  
accountant 會計員   S2K#[mDG  
accounting 會計   53Yxz3v  
accounting system 會計制度   2-dh;[
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accounts payable 應付賬款   +C+<BzR~A.  
accounts receivable 應收賬款   "R[l ZJ@  
accumulated profits 累積利益   a460|
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adjusting entry ?#123;整記錄   XF*.Jg]  
adjustment ?#123;整   A]o4Mf0>I  
administration expense 管理費用   mR%FqaN_  
advances 預付   * geN[[  
advertising expense 廣告費   <T+!V-Pj*  
agency 代理   UKtSm%\  
agent 代理人   gL3iw!7  
agreement 契約   9b"MQ[B4#a  
allotments 分配數   lp
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allowance 津貼   iWA|8$u4gm  
amalgamation 合併   h3!$r~T!a:  
amortization 攤銷   lnh+a7a)  
amortized cost 應攤成本   8Pmdk1 ~  
annuities 年金   9QwKakci  
applied cost 已分配成本   8'#/LA[uPe  
applied expense 已分配費用   C <B<o[:H  
applied manufacturing expense 己分配製造費用   T2FE+A]n9  
apportioned charge 攤派費用   %m&@o~
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appreciation 漲價   O
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article of association 公司章程   MS3=~*+  
assessment 課稅   ?o*I9 [Z)  
assets 資產   uw AwWgl  
attorney fee 律師費   ,"\@fwy{  
audit 審計   R>/NE!q  
auditor 審計員   %lw! e  
average 平均數   Y32 "N[yw  
average cost 平均成本   y_p.Gzy(^}  
bad debt 壞賬   t2>fmQIQ  
balance 餘額   :E&g%'1  
balance sheet 資產負債表   J00
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bank account 銀行賬戶   ^D{ lPu 3  
bank balance 銀行結存   ;*2>ES  
bank charge 銀行手續費   7f{=w, U  
bank deposit 銀行存款   LWfqEL -  
bank discount 銀行貼現   ~" i0x
 
bank draft 銀行匯票   Iu[|<C
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bank loan 銀行借款   T
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bank overdraft 銀行透支   @? c2)0
 
bankers acceptance 銀行承兌   BlA[T%  
bankruptcy 破產   O+vS|  
bearer 持票人   T;5r{{  
beneficiary 受益人   uXjP`/R|  
bequest 遺產   k8AW6oO/i  
bill 票據   KNLnn;l  
bill of exchange 匯票   eE GfM0  
bill of lading 提單   "N?+VkZEv  
bills discounted 貼現票據   k,yZ[n|`  
bills payable 應付票據   Az;t"  
bills receivable 應收票據   f+_h !j  
board of directors 董事會   N$>^g"6o  
bonds 債券   <h-vjz  
bonus 紅利   p5r]J+1  
book value 賬面價值   GfEX>  
bookkeeper 簿記員   qOih`dla  
bookkeeping 簿記   !%)FJ:p  
branch office general ledger 支店往來賬戶   1KM`i  
broker 經紀人   K%v1xZ  
brought down 接前   Vw||!
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brought forward 接上頁   VHJM*&5  
budget 預算   f y:,_#  
by-product 副產品   j)C,%Ol  
by-product sales 副產品銷售   a2'^8 ;U*_  
capital 股本   *37uy_EpV  
capital income 資本收益   i.D
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capital outlay 資本支出   1
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capital stock 股本   fk1ASV<rN  
capital stock certificate 股票   }XO K,Hw  
carried down 移後   Ez|oN,  
carried forward 移下頁   ia\eLzj  
cash 現金   ydRC1~f0  
cash account 現金賬戶   .qMOGbd?  
cash in bank 存銀行現金   p2Zo  
cash on delivery 交貨收款   aT>'.*\]  
cash on hand 庫存現金   NS%WeAf  
cash payment 現金支付    ;s`sn$@  
cash purchase 現購   %LVm3e9  
cash sale 現沽   y{dTp  
cashier 出?#123;員   + gtrt^:]l  
cashiers check 本票   $hivlI-7Ko  
certificate of deposit 存款單折   QUU;g2k  
certificate of indebtedness 借據   C{ gyj}5  
certified check 保付支票   Tq]Sn]CSP  
certified public accountant 會計師   I)A`)5="5  
charges 費用   =|3fs7  
charge for remittances 匯水手續費   na9sm  
charter 營業執照   Ag{iq(X  
chartered accountant 會計師   Llr>9(|  
chattles 動產   L#E] BY  
check 支票   yKYTi3_(  
che stub 支票存根   Y. ,Kl~  
closed account 己結清賬戶   1pArZzm>  
closing 結算   |B?27PD  
closing entries 結賬紀錄   {}3${  
closing stock 期末存貨   =-IbS}3  
closing the book 結賬   D6>HN
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columnar journal 多欄日記賬   J]nohICe  
combination 聯合   U}[I   
commission 佣金   \v'p/G)g  
commodity 商品   zIh['^3.n  
common stock 普通股   .Fdgb4>BXX  
company 公司   c-B cA  
compensation 賠償   NR`C(^}  
compound interest 複利   zT!drq:x  
consignee 承銷人   0aG ni|  
consignment 寄銷   1v71rf&w  
consignor 寄銷人   8C*c{(4  
consolidated balance sheet 合併資產負債表   5H*\t 7  
consolidated profit and loss account 合併損益表   _lamn}(x0  
consolidation 合併   V5UF3'3;}  
construction cost 營建成本   _f$^%?^  
construction revenue 營建收入   _d5QbTe  
contract 合同   i\,-oO  
control account 統制賬戶   7Zlw^'q$:L  
copyright 版權   FoN|i"*l  
corporation 公司   r>o63Q:  
cost 成本   $<}$DH
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cost accounting 成本會計   `{dm;j5/y  
cost of labour 勞工成本   wne,e's}   
cost of production 生產成本   gt@m?w(  
cost of manufacture 製造成本   wOU_*uY@6'  
cost of sales 銷貨成本   C{U?0!^  
cost price 成本價格   be.*#[  
credit 貸方   e)d`pQ6  
credit note 收款通知單   ?l
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creditor 債權人   g:hjy@ w  
crossed check 橫線支票   ?8'*,bK  
current account 往來活期賬戶   1*\o.  
current asset 流動資產   16=sij%A  
current liability 流動負債   ,Q  
current profit and loss 本期損益   ~E17L]ete  
debit 借方   JRB9rSN^  
debt 債務   `sn^ysp  
debtor 債務人   pR=@S>!|  
deed 契據   ZrpU <   
deferred assets 遞延資產   d YJ(!V&  
deferred liabilities 遞延負債   c2l@6<W
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delivery 交貨   B38]~'8  
delivery expense 送貨費   k\5c|Wq|g  
delivery order 出貨單   v[1aWv:  
demand draft 即期匯票   ssfr}fzH  
demand note 即期票據   (A9Fhun  
demurrage charge 延期費   d;boIP`M;  
deposit 存款   ag [ZW  
deposit slip 存款單   )_YX DU  
depreciation 折舊   aTH{'mN  
direct cost 直接成本   h4fJvOk|!  
direct labour 直接人工   oB(?_No7  
director 董事   gb[5&>(#  
discount 折扣   3lrT3a3vV  
discount on purchase 進貨折扣   <cps2*'  
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