[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。   byM/LE7)  
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acceptance 承兌   )< ~1AL  
account 賬戶   >9D=PnHnD  
accountant 會計員   $|!VP'VI  
accounting 會計   y&\ J  
accounting system 會計制度   @b2{'#9]}  
accounts payable 應付賬款   dL>0"UN}-  
accounts receivable 應收賬款   VrhG=CK  
accumulated profits 累積利益   :8U=L'4  
adjusting entry ?#123;整記錄   lhAwTOn`Q  
adjustment ?#123;整   >Qc0g(w  
administration expense 管理費用   0fnd9`N!0  
advances 預付   ~130"WQ;  
advertising expense 廣告費   /4j'?hB<g  
agency 代理   6OMywGI[Z  
agent 代理人   8vB~1tl;  
agreement 契約   $%VFk53I  
allotments 分配數   6
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allowance 津貼   ]%(hZZ  
amalgamation 合併   #rzq9}9tB  
amortization 攤銷   mFOuE 5  
amortized cost 應攤成本   MP?9k)f  
annuities 年金   ecA[  
applied cost 已分配成本   Zi/l.=9n  
applied expense 已分配費用   eKpH|S!xU  
applied manufacturing expense 己分配製造費用   RNuOwZ1m  
apportioned charge 攤派費用   ?gjM]Ki%:  
appreciation 漲價   J0w[vrs&]  
article of association 公司章程   ~=P&wBnJ  
assessment 課稅   qt+vmi+~  
assets 資產   +o)S.a+7  
attorney fee 律師費   +L*2 6ar6  
audit 審計   =LuH:VM&  
auditor 審計員   dc_^  
average 平均數   .hlr)gF&
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average cost 平均成本   g
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bad debt 壞賬   `!5ZF@Q>e  
balance 餘額   InMeD[*^  
balance sheet 資產負債表   ~.mnxn  
bank account 銀行賬戶   FJo N"X  
bank balance 銀行結存   lRnst-inlI  
bank charge 銀行手續費   D0=D8P}H:  
bank deposit 銀行存款   K9}ppgL'$  
bank discount 銀行貼現   R_.C,mR ?  
bank draft 銀行匯票   ?)-*&1cv  
bank loan 銀行借款   V;
ZyAp  
bank overdraft 銀行透支   `DO`c>>K  
bankers acceptance 銀行承兌   z?_c:]D  
bankruptcy 破產   gA~BhDS  
bearer 持票人    Yul-.X  
beneficiary 受益人    =w0Rq~  
bequest 遺產   '
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bill 票據   k&ujr:)5Y5  
bill of exchange 匯票   nX<!n\J T  
bill of lading 提單   ow]S 3[07  
bills discounted 貼現票據   z}yntY]n  
bills payable 應付票據   J`;G9'n2  
bills receivable 應收票據   eI8^T?  
board of directors 董事會   XCoN!~  
bonds 債券   md_aD  
bonus 紅利   EbuOPa  
book value 賬面價值   "EF:+gi#"  
bookkeeper 簿記員   #Qc[W +%  
bookkeeping 簿記   `4}zB#3  
branch office general ledger 支店往來賬戶   w<&Nn`V  
broker 經紀人   ZU7e1VaZM  
brought down 接前   a*6x^R;)  
brought forward 接上頁   o\1"ux;b  
budget 預算   `,tv&siSA  
by-product 副產品   8263  
by-product sales 副產品銷售   ~UB@IV6O  
capital 股本   ' ~lC85  
capital income 資本收益   SoS[yr  
capital outlay 資本支出   lyfLkBF  
capital stock 股本   \06fP4?  
capital stock certificate 股票   o;M "C[  
carried down 移後   qbu Lcy3  
carried forward 移下頁   /cexd_l|f  
cash 現金   G+ Y`65  
cash account 現金賬戶   9s6, &'  
cash in bank 存銀行現金   tn+i5Eso  
cash on delivery 交貨收款   Fl]$ql   
cash on hand 庫存現金   z<ptrH  
cash payment 現金支付   }&d]Uv/4  
cash purchase 現購   
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cash sale 現沽   ,*?bET $  
cashier 出?#123;員   k4'rDJfB  
cashiers check 本票   }7+G'=XI/  
certificate of deposit 存款單折   /@lXQM9T  
certificate of indebtedness 借據   nYY@+%`]z  
certified check 保付支票   EN` --^  
certified public accountant 會計師   ~0>g 4 D.  
charges 費用   @G^]kDFM{  
charge for remittances 匯水手續費   ae{%* \J  
charter 營業執照   YMj z,N  
chartered accountant 會計師   #JYv1F  
chattles 動產   ;gTdiwfgZ=  
check 支票   ^;$a_eR  
che stub 支票存根   X_Is#&6;  
closed account 己結清賬戶   *J=`"^BO  
closing 結算   ^F5[2<O/!  
closing entries 結賬紀錄   5'?K(Jdmp  
closing stock 期末存貨   {[61
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closing the book 結賬   2Prr:k  
columnar journal 多欄日記賬   P-ys$=  
combination 聯合   ;XSV}eLu  
commission 佣金   A&~G  
commodity 商品   L0qo/6|C  
common stock 普通股   l131^48U  
company 公司   -@Mr!!t?N  
compensation 賠償   `fu(  
compound interest 複利   8GN0487H  
consignee 承銷人   VzA~w` $d  
consignment 寄銷   Pan^@B=Q  
consignor 寄銷人    ;i y]mPd  
consolidated balance sheet 合併資產負債表   1mwb&j24n3  
consolidated profit and loss account 合併損益表   d
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consolidation 合併   {vx{H
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construction cost 營建成本   A?ma5h  
construction revenue 營建收入   .<gAa"  
contract 合同   36@)a
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control account 統制賬戶   Z`o}xV  
copyright 版權   p )etl5  
corporation 公司   k=Pu4:RF  
cost 成本   \kF}E3~+#  
cost accounting 成本會計   Yl% Ra1  
cost of labour 勞工成本   iS&fp[Th  
cost of production 生產成本   U`ey7   
cost of manufacture 製造成本   yP :>vFd7  
cost of sales 銷貨成本   7h<B:~(K  
cost price 成本價格   )Uw QsP  
credit 貸方   ZtlF]k:MV  
credit note 收款通知單   lfOF]Kiqr  
creditor 債權人   T-xcd  
crossed check 橫線支票   w[I%Id;E  
current account 往來活期賬戶   T#DJQ"$  
current asset 流動資產   T|GRkxd,E3  
current liability 流動負債   6 KP  
current profit and loss 本期損益   <8|vj2d2  
debit 借方   QxwZ$?w%  
debt 債務   :iD([V  
debtor 債務人   yd]W',c  
deed 契據   /FJAI  
deferred assets 遞延資產   Vz1ro  
deferred liabilities 遞延負債   ]7^OTrZ N  
delivery 交貨   )a.w4dH  
delivery expense 送貨費   W
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delivery order 出貨單   HTao)`.  
demand draft 即期匯票   Q!7Er  
demand note 即期票據   dB ?+-aE  
demurrage charge 延期費   -PbGNF  
deposit 存款   /(8Usu?g.  
deposit slip 存款單   ;eI,1 [_  
depreciation 折舊   IVzJ|  
direct cost 直接成本   ~e@QJ=r  
direct labour 直接人工   n,hHh=.Fu  
director 董事   T;w%-k\<r  
discount 折扣   H[U$4 %t  
discount on purchase 進貨折扣   K||9m+  
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