[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。   ULt5Zi  
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acceptance 承兌   B}TY+@  
account 賬戶   I-^sJ@V;  
accountant 會計員   \H .Cmm^I  
accounting 會計   dI\_I]  
accounting system 會計制度   Z5v_- +K  
accounts payable 應付賬款   bdWdvd:  
accounts receivable 應收賬款   FXo.f<U  
accumulated profits 累積利益   eOb--@~8  
adjusting entry ?#123;整記錄   4vbGXb}!  
adjustment ?#123;整   D\5+2 G  
administration expense 管理費用   ^>an4UJt  
advances 預付   `F/R:!v  
advertising expense 廣告費   MtL< )?HQ  
agency 代理   *{VC<<`  
agent 代理人   A@>/PB6n  
agreement 契約   = vqJ0!  
allotments 分配數   eHvUgDt  
allowance 津貼   zd%f5L('  
amalgamation 合併   oIO@#   
amortization 攤銷   8;pY-j #  
amortized cost 應攤成本   s/hgWW$  
annuities 年金   J
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applied cost 已分配成本   LC]0c)v#  
applied expense 已分配費用   u)Kiw
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applied manufacturing expense 己分配製造費用   [K R%8[e  
apportioned charge 攤派費用   vk E]$4P[$  
appreciation 漲價   d_we?DZ|  
article of association 公司章程   bz>\n"'  
assessment 課稅   ifS#9N|8  
assets 資產   *eH
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attorney fee 律師費   s3sRMB2  
audit 審計   Z&>Cdgt*  
auditor 審計員   1Z ~C3)T=  
average 平均數   oo;<I_#07  
average cost 平均成本   |aenQA#  
bad debt 壞賬   YD[AgToo0  
balance 餘額   -
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balance sheet 資產負債表   a0)w/A&  
bank account 銀行賬戶   P Ptmh. }e  
bank balance 銀行結存   4*Hzys[{  
bank charge 銀行手續費   0
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bank deposit 銀行存款   3U^Vz9LW  
bank discount 銀行貼現   fNi&r0/-t  
bank draft 銀行匯票   2'=)ese  
bank loan 銀行借款   $yi:0t8t  
bank overdraft 銀行透支   h;vY=r-  
bankers acceptance 銀行承兌   47(_5PFb#  
bankruptcy 破產   Khd A;bF  
bearer 持票人   *bo| F%NAz  
beneficiary 受益人   7yu-xnt3s  
bequest 遺產   oH17!$Fly  
bill 票據   ^f>c_[fR  
bill of exchange 匯票   iPl,KjGk  
bill of lading 提單   Gjeb)Y6N  
bills discounted 貼現票據   GXm#\)  
bills payable 應付票據   8nBYP+t,e  
bills receivable 應收票據   %
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board of directors 董事會   MOh&1]2j5  
bonds 債券   Q&PWW#D  
bonus 紅利   w tGS"L  
book value 賬面價值   [*O>Lk  
bookkeeper 簿記員   ].d%R a:{  
bookkeeping 簿記   \mLEwNhRY  
branch office general ledger 支店往來賬戶   &I=o1F2B)  
broker 經紀人   gd D|'h  
brought down 接前   BegO\0%+  
brought forward 接上頁   5uG^`H@X  
budget 預算   423%K$710  
by-product 副產品   [2xu`HT02  
by-product sales 副產品銷售   Zgh~7Z/  
capital 股本   PeIi@0vA  
capital income 資本收益   yCR8c,
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capital outlay 資本支出   {,uSDIOj$  
capital stock 股本   p,k1 *|j  
capital stock certificate 股票   -q9m@!L  
carried down 移後   JtY$AP$  
carried forward 移下頁   0`.& U^dG  
cash 現金   HD#>K 7  
cash account 現金賬戶   xGr{ad.N  
cash in bank 存銀行現金   yw:%)b{  
cash on delivery 交貨收款   ( PH7nW7  
cash on hand 庫存現金   h-Y>>l>PW0  
cash payment 現金支付    .?CaU  
cash purchase 現購   3pML+Y|ij  
cash sale 現沽   ;;i419  
cashier 出?#123;員   Y?1T XsvF  
cashiers check 本票   Q3& ?28  
certificate of deposit 存款單折   ,7cw%mQA  
certificate of indebtedness 借據   2hNl_P~z1u  
certified check 保付支票   HOu$14g  
certified public accountant 會計師   vh&~Y].W Y  
charges 費用   }~&0<8m  
charge for remittances 匯水手續費   i[LnU#+  
charter 營業執照   UVLS ?1ra  
chartered accountant 會計師   ^L.I9a#]  
chattles 動產   `+(n+QS _  
check 支票   ea @ H  
che stub 支票存根   z-K};l9y  
closed account 己結清賬戶   !Z >,dN  
closing 結算   vv)w@A:Vn)  
closing entries 結賬紀錄   <t!0{FJ  
closing stock 期末存貨   [u*7( 4e  
closing the book 結賬   .<%q9Jy#  
columnar journal 多欄日記賬   $X:,Q,?  
combination 聯合   rtJ@D2Hj^  
commission 佣金   Q'cWqr  
commodity 商品   yn+m,K/  
common stock 普通股   jqvw<+#  
company 公司   H@zZ[  
compensation 賠償   n%\\1  
compound interest 複利   %.Btf3y~  
consignee 承銷人   h*KDZ+{)  
consignment 寄銷   gO*Gf2AG  
consignor 寄銷人   um]N]cCD`  
consolidated balance sheet 合併資產負債表   (&)uWjq `  
consolidated profit and loss account 合併損益表   a'-xCV|^  
consolidation 合併   :T PG~`k(  
construction cost 營建成本   3ONWu  
construction revenue 營建收入   %r6_['T  
contract 合同   =;n>#<  
control account 統制賬戶   cEp/qzAiD%  
copyright 版權   ;W+1 H !  
corporation 公司   N1g;e?T':  
cost 成本   <l,e6K  
cost accounting 成本會計   Vm@VhCsp  
cost of labour 勞工成本   3Jda:  
cost of production 生產成本   aVVE2:M  
cost of manufacture 製造成本   . P44t  
cost of sales 銷貨成本   8Rw:SU9H?T  
cost price 成本價格   l0yflF
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credit 貸方   D5@}L$u  
credit note 收款通知單   O.Dz}[w  
creditor 債權人   *3RD\.jPX  
crossed check 橫線支票   H.n|zGQTB  
current account 往來活期賬戶   gBI?dw  
current asset 流動資產   u U$/4{  
current liability 流動負債   ZA_~o #0%  
current profit and loss 本期損益   wU]8hkl?  
debit 借方   uVZm9Sp  
debt 債務   z-0 N/?x1  
debtor 債務人   4K;0.W;~|  
deed 契據   /YwwG;1  
deferred assets 遞延資產   [KO\!u|?YS  
deferred liabilities 遞延負債   YP"%z6N@v  
delivery 交貨   vcy+p]6KE-  
delivery expense 送貨費   RM2fe Wm  
delivery order 出貨單   
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demand draft 即期匯票   |`wJ {-  
demand note 即期票據   r !>=G%  
demurrage charge 延期費   $1Z3yb^  
deposit 存款   )086u8w )y  
deposit slip 存款單   XxB%  
depreciation 折舊   8BS$6Pa  
direct cost 直接成本   rY6bc\?`x  
direct labour 直接人工   s5d[sx  
director 董事   RKs
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discount 折扣   hoPh#? G  
discount on purchase 進貨折扣   ]%Whtj.,x7  
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