[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+ P)V4}  
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acceptance 承兌   yQA6w%  
account 賬戶   `uz15])1<  
accountant 會計員   Mqu>#lL  
accounting 會計   1+1Z]!nG#!  
accounting system 會計制度   Xx~za{p  
accounts payable 應付賬款   FL}k0  
accounts receivable 應收賬款   Rf)lF
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accumulated profits 累積利益   | |=q"h3(  
adjusting entry ?#123;整記錄   x7qVLpcL3z  
adjustment ?#123;整   *~~&*&+  
administration expense 管理費用   r=Up-(j  
advances 預付   |5o0N8!b[  
advertising expense 廣告費   {H FF|Dx  
agency 代理   v7?sXW  
agent 代理人   2!Ip!IQ:  
agreement 契約   ?!R Z~~d  
allotments 分配數   pIKQx5;  
allowance 津貼   ;9>(yJI+  
amalgamation 合併   ][b_l(r$?  
amortization 攤銷   B3 Id}[V  
amortized cost 應攤成本  
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annuities 年金   Bvke@|]kW  
applied cost 已分配成本   %UEV['=  
applied expense 已分配費用   *=OU~68)C  
applied manufacturing expense 己分配製造費用   L0\97AF  
apportioned charge 攤派費用   %#!pAUP\&  
appreciation 漲價   .VFa,&5;3  
article of association 公司章程   Z83A1`!.|  
assessment 課稅   {U:c95#.!S  
assets 資產   q.s2x0  
attorney fee 律師費   6\MH2&L<  
audit 審計   3z^l  
auditor 審計員   }pP<+U  
average 平均數   A^/$|@  
average cost 平均成本   Gw3H1:yo  
bad debt 壞賬   35}{dr  
balance 餘額   %1E:rw@
 
balance sheet 資產負債表   Qqt<  
bank account 銀行賬戶   rQ0V3x1"Qx  
bank balance 銀行結存   +}IOTw"O`  
bank charge 銀行手續費   ,L iX  
bank deposit 銀行存款   Ep/kb-~-  
bank discount 銀行貼現   [i7Ug.Oi"  
bank draft 銀行匯票   e0i&?m  
bank loan 銀行借款   4a'GWzUtS  
bank overdraft 銀行透支   ; t'~  
bankers acceptance 銀行承兌   {fi:]|<1h  
bankruptcy 破產   a@[y)xa$Z  
bearer 持票人   ^rz8c+ly  
beneficiary 受益人    2=X\G~a  
bequest 遺產   r^<W$-#  
bill 票據  
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bill of exchange 匯票   QfI=  
bill of lading 提單   y#[PQT  
bills discounted 貼現票據   J(CqT/Au-  
bills payable 應付票據   =c{/ Z  
bills receivable 應收票據   4~< :Pj  
board of directors 董事會   a78&<  
bonds 債券   TCW[;d  
bonus 紅利   /ESmQc:DWB  
book value 賬面價值   Vx1xULd Y  
bookkeeper 簿記員   %]/O0#E3Kz  
bookkeeping 簿記   %xE9vN;  
branch office general ledger 支店往來賬戶   ekB
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broker 經紀人   `WDN T0@M  
brought down 接前   &5Ai&<q"p  
brought forward 接上頁    * A B  
budget 預算   3Lx]-0h  
by-product 副產品   Etk`>,]Y>y  
by-product sales 副產品銷售   ;x.xj/7  
capital 股本   HtWuZq;w  
capital income 資本收益   YG<7Zv  
capital outlay 資本支出   vi+k#KE  
capital stock 股本   V #!ftu#c?  
capital stock certificate 股票   L_Q1:nL-0  
carried down 移後   !oTF2Q+C  
carried forward 移下頁   \IZfp=On  
cash 現金   '5V2{k$4U  
cash account 現金賬戶   vAW+ ,Rfj  
cash in bank 存銀行現金   :-xF=Y(;  
cash on delivery 交貨收款   @pueM+(L&  
cash on hand 庫存現金   pgg4<j_mn  
cash payment 現金支付   `@MY}/ o.  
cash purchase 現購   0)}bJ,5/  
cash sale 現沽   pVTx#rY  
cashier 出?#123;員   (/J$2V5 -  
cashiers check 本票   K*Tj;
  
certificate of deposit 存款單折   u_.`I8qa  
certificate of indebtedness 借據   !"\UT&  
certified check 保付支票   RC5b'+E&#  
certified public accountant 會計師   ve.rpF\  
charges 費用   _9!_fIY  
charge for remittances 匯水手續費   qp>V\h\  
charter 營業執照   q.L0rY!  
chartered accountant 會計師   g0@i[&A@{  
chattles 動產   Q /T\Rr_d  
check 支票   SooSOOAx[  
che stub 支票存根   SOo/~giz|  
closed account 己結清賬戶   0(fN  
closing 結算   ZRYs7 4<  
closing entries 結賬紀錄   /JPyADi  
closing stock 期末存貨   `.PZx%=  
closing the book 結賬   q=8I0E&q  
columnar journal 多欄日記賬   ^J0*]k%   
combination 聯合   K9Dxb  
commission 佣金   }0Isi G  
commodity 商品   1=C>S2q  
common stock 普通股   = E'\  
company 公司   lxTW1kr  
compensation 賠償   (r_xs  
compound interest 複利  
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consignee 承銷人   \N1G5W  
consignment 寄銷   oWGtKtDhH  
consignor 寄銷人   b?U!<s.  
consolidated balance sheet 合併資產負債表   Yrp WGK520  
consolidated profit and loss account 合併損益表   w]w>yD>$  
consolidation 合併   Hf P2o 5-  
construction cost 營建成本   f`@$saFD  
construction revenue 營建收入   r5::c= Cl  
contract 合同   h@$M.h@mcG  
control account 統制賬戶   cPe0o'`[  
copyright 版權   ;c"T#CH.  
corporation 公司   2T!pFcc  
cost 成本   ^S*~<0NQ'  
cost accounting 成本會計   9I*zgM!F  
cost of labour 勞工成本   VZNMom,Wr  
cost of production 生產成本   |eIEqq.Eb  
cost of manufacture 製造成本   r (Ab+1b  
cost of sales 銷貨成本   $5aRu,  
cost price 成本價格   F3/aq+<P[  
credit 貸方   X-Y:)UT  
credit note 收款通知單   `mV&[`NZ  
creditor 債權人   %<%ef+*  
crossed check 橫線支票   X 10(oT  
current account 往來活期賬戶  
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current asset 流動資產   [>xwwm  
current liability 流動負債   c%Y%c2([  
current profit and loss 本期損益   F"xD^<i  
debit 借方   ]8*#%^  
debt 債務   ]v7f9MC'\  
debtor 債務人    _+%RbJ~H  
deed 契據   ^`NU:"  
deferred assets 遞延資產   } y@pAeS,  
deferred liabilities 遞延負債   gV ]]?X&  
delivery 交貨   F)KUup)gc  
delivery expense 送貨費   E/9h"zowS  
delivery order 出貨單   R%
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demand draft 即期匯票   zSMNk AM  
demand note 即期票據   Uu xbN-u  
demurrage charge 延期費   o*H j E  
deposit 存款   Ht,_<zP;  
deposit slip 存款單   V,?i]q;5  
depreciation 折舊   h?[3{Z^  
direct cost 直接成本   ?2
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direct labour 直接人工   -MZLkSU  
director 董事   !
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discount 折扣   :eqDEmr>  
discount on purchase 進貨折扣   Nqcmj
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