[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。   HpZ1xT  
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acceptance 承兌   .*g0w`H5pU  
account 賬戶   _{<seA  
accountant 會計員   jhu07HX_  
accounting 會計   Rk!X]-`=  
accounting system 會計制度   w| `h[/,  
accounts payable 應付賬款   [AMAa]^  
accounts receivable 應收賬款   ApBWuXp|u  
accumulated profits 累積利益   ^=>Tk$ _2  
adjusting entry ?#123;整記錄   Hso|e?Z  
adjustment ?#123;整   'R-3fO???  
administration expense 管理費用   ?;[w
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advances 預付   h2y tS^  
advertising expense 廣告費   yY?b.ty  
agency 代理   7X@mSXis  
agent 代理人   .*m>\>Gsgw  
agreement 契約   "&/-N[is  
allotments 分配數   ry9
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allowance 津貼   ^nbnbU4'  
amalgamation 合併   kuyjnSo9i  
amortization 攤銷   vz.>~HBP  
amortized cost 應攤成本   !;?+>R)h  
annuities 年金   cufH?Xg<  
applied cost 已分配成本   DL$@?.?I  
applied expense 已分配費用   }=c85f~i  
applied manufacturing expense 己分配製造費用   _ODbY;M  
apportioned charge 攤派費用   9IX/wm"  
appreciation 漲價   1U
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article of association 公司章程   S$QG.K:<!  
assessment 課稅   wgCa58H76  
assets 資產   If\fLhM  
attorney fee 律師費   UQ{L{H   
audit 審計   &=VDASEu  
auditor 審計員   :N ofp&  
average 平均數   ;L']e"G  
average cost 平均成本   u\C lP#  
bad debt 壞賬   >=[(^l  
balance 餘額   ~\J}Kqg  
balance sheet 資產負債表   |PC*=ykT3  
bank account 銀行賬戶   d_IAs  
bank balance 銀行結存   yUpgoX(6  
bank charge 銀行手續費   ~ 4kc/a  
bank deposit 銀行存款   #O+),,WS  
bank discount 銀行貼現   :j
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bank draft 銀行匯票   l1f\=G?tmU  
bank loan 銀行借款   h*-Pr8  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   H DF|{  
bankruptcy 破產   30SW\@   
bearer 持票人   4O35"1  
beneficiary 受益人   |UX(+;n  
bequest 遺產   +0OLc2 )w  
bill 票據   V#iPj'*   
bill of exchange 匯票   zG(\+4GE!  
bill of lading 提單   
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bills discounted 貼現票據   cXKjrL[b  
bills payable 應付票據   DQr Y*nH  
bills receivable 應收票據   0tXS3+@n=  
board of directors 董事會   'IwNTM  
bonds 債券   #3gp6*R  
bonus 紅利   U|IzXQX(  
book value 賬面價值   +mn,F};  
bookkeeper 簿記員   N<XNTf  
bookkeeping 簿記   ~^1{B
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branch office general ledger 支店往來賬戶   `hQ5VJo  
broker 經紀人   -4 SY=NC_  
brought down 接前   [5SD_dN  
brought forward 接上頁   )r jiY%F$  
budget 預算   |&zz,
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by-product 副產品   MB]<Dyj,  
by-product sales 副產品銷售   NA~V
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capital 股本   njputEGX  
capital income 資本收益   eS~LF.^Jw  
capital outlay 資本支出   0eDHu  
capital stock 股本   Zcx`SC-0  
capital stock certificate 股票   =,6z4" )  
carried down 移後   Y2~nBb  
carried forward 移下頁   ^SF&=NpV  
cash 現金   =Jyu4j *}  
cash account 現金賬戶   QC}CRk p  
cash in bank 存銀行現金   (2$p{Uf  
cash on delivery 交貨收款   z?R|Ok  
cash on hand 庫存現金    2*^j  
cash payment 現金支付   1=d6NX)B  
cash purchase 現購   +l<5#pazx  
cash sale 現沽   @eKec1<  
cashier 出?#123;員   F^];U+J  
cashiers check 本票   a6)BqlJ  
certificate of deposit 存款單折   RwpdRBb  
certificate of indebtedness 借據   <
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certified check 保付支票   rWR}Stc@
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certified public accountant 會計師   >JFO@O5  
charges 費用   :LW4E9O=
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charge for remittances 匯水手續費   $Avjnm  
charter 營業執照   Bf~vA4  
chartered accountant 會計師   c7x ~{V8  
chattles 動產   3sy (vC  
check 支票   2y;Skp  
che stub 支票存根   VJ]JjB j  
closed account 己結清賬戶   $QN"wL||  
closing 結算   8 Hg+H=?  
closing entries 結賬紀錄   \o*5  
closing stock 期末存貨   Ku5\]  
closing the book 結賬   \J
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columnar journal 多欄日記賬   s %j_H  
combination 聯合   P-yjN  
commission 佣金   iJ1"at  
commodity 商品   "K6&dk jY  
common stock 普通股   (X\@t-8  
company 公司   e> e}vZlX  
compensation 賠償   v$?+MNks  
compound interest 複利   s(/;U2"e  
consignee 承銷人   oAODp!_c  
consignment 寄銷   v3~?;f,l  
consignor 寄銷人   lrlgz[  
consolidated balance sheet 合併資產負債表   X86O lP)eX  
consolidated profit and loss account 合併損益表   Yg%I?  
consolidation 合併   1ySk;;3  
construction cost 營建成本   `yrB->|vG  
construction revenue 營建收入   CQF:Rnb  
contract 合同   `T@i.'X  
control account 統制賬戶   [+T.at  
copyright 版權   vW
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corporation 公司   S&Zm0Ku  
cost 成本   . qO@Q=  
cost accounting 成本會計   \XCe22x]  
cost of labour 勞工成本   N +Yxz;Mg  
cost of production 生產成本   j nO9j_CY  
cost of manufacture 製造成本   !Xf5e*1IS  
cost of sales 銷貨成本   .o(fe\KHf  
cost price 成本價格   LDgrR[  
credit 貸方   <\rT%f}3^  
credit note 收款通知單   _S<3\%(0  
creditor 債權人   #A1%gIw<v2  
crossed check 橫線支票   QwW&\h[8?  
current account 往來活期賬戶   /M1ob:m  
current asset 流動資產   81? hY4  
current liability 流動負債   w'Y7IlC  
current profit and loss 本期損益    VA6}  
debit 借方   BO~0O N0  
debt 債務   t<.)Z-Ii  
debtor 債務人   q;T{|5/O  
deed 契據   4KhV|#-;k  
deferred assets 遞延資產   CGW.I$u  
deferred liabilities 遞延負債   'f!8DGix  
delivery 交貨   Hq'`8f8N  
delivery expense 送貨費   ~7*.6YnI  
delivery order 出貨單   KKja/p  
demand draft 即期匯票   MU@UfB|;u  
demand note 即期票據   % L$bf#  
demurrage charge 延期費   ?PuBa`zDE  
deposit 存款   SA&Rep^  
deposit slip 存款單   > kGGR  
depreciation 折舊   JFcLv=U  
direct cost 直接成本   S'Q@ScJ  
direct labour 直接人工   &N2N6&Ta/  
director 董事   ?8npG]L)  
discount 折扣   TV)h`\|Z*  
discount on purchase 進貨折扣   DU0zez I9  
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