[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。   "2hh-L7ql  
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acceptance 承兌   "s_Z&  
account 賬戶   vVVPw?Ww-  
accountant 會計員   C1fyV]  
accounting 會計   edpW8eND  
accounting system 會計制度   )Yj%#  
accounts payable 應付賬款   R$6qoqv{yG  
accounts receivable 應收賬款   "JT;gaEm  
accumulated profits 累積利益   qnIew?-*  
adjusting entry ?#123;整記錄   Yx%bn?%;&  
adjustment ?#123;整   [m2+9MMl  
administration expense 管理費用   t9u|iTY f!  
advances 預付   8MF2K6  
advertising expense 廣告費   K=\&+at1  
agency 代理   Yc#IFmC}  
agent 代理人   #n7Yr,|Z  
agreement 契約   OhwF )p=  
allotments 分配數   U^_D|$6  
allowance 津貼   LWmB, Zf/  
amalgamation 合併   Mv|!2 [:  
amortization 攤銷   '`l K'5 ;  
amortized cost 應攤成本   CqoG.1jJS  
annuities 年金   J8Z0D:5  
applied cost 已分配成本   m5-9yQ=.  
applied expense 已分配費用   f/ahwz  
applied manufacturing expense 己分配製造費用   .v])S}K  
apportioned charge 攤派費用   4hAJ!7[A.  
appreciation 漲價   ISNcswN#  
article of association 公司章程   CL9yEy"V  
assessment 課稅   oU+F3b}5p  
assets 資產   sb.J bE8  
attorney fee 律師費   E1*QdCV2  
audit 審計   qd6fU^)i  
auditor 審計員   ]U_
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average 平均數   o"q+,"QL  
average cost 平均成本   4 I@p%g&  
bad debt 壞賬   *'8LntZf  
balance 餘額   _vl}*/=Hc  
balance sheet 資產負債表   (Hp'B))2  
bank account 銀行賬戶   gH7z  
bank balance 銀行結存   4Z5#F]OA7  
bank charge 銀行手續費   r>|-2}{N/  
bank deposit 銀行存款   D> #l-{d  
bank discount 銀行貼現   k1}hIAk3u  
bank draft 銀行匯票   -9+se  
bank loan 銀行借款   O)#U ^  
bank overdraft 銀行透支   -5Utlos  
bankers acceptance 銀行承兌   K*vU5S  
bankruptcy 破產   1>pe&n/  
bearer 持票人   mP^SS Je  
beneficiary 受益人   +%#8k9Y  
bequest 遺產   ls |LCQPx  
bill 票據   6X_\Ve  
bill of exchange 匯票   :b/J\  
bill of lading 提單   >k(MUmhX  
bills discounted 貼現票據   b2)\ MNH  
bills payable 應付票據   ,YLF+^w-  
bills receivable 應收票據   kgW @RD|  
board of directors 董事會   q,l)I+  
bonds 債券   X.#oEmA,P  
bonus 紅利   (03pJV&K  
book value 賬面價值   7$uJ7`e  
bookkeeper 簿記員   p EusTP  
bookkeeping 簿記   UY>v"M  
branch office general ledger 支店往來賬戶   :td ~g;w  
broker 經紀人   SW 8x]B  
brought down 接前   )D@~|j:  
brought forward 接上頁   p]&j;H.  
budget 預算   w"zE_9I\  
by-product 副產品   Op}ZB:  
by-product sales 副產品銷售   r o\1]`6  
capital 股本   ^vni&sJ  
capital income 資本收益   -_0?_Cb  
capital outlay 資本支出   jai|/"HSXw  
capital stock 股本  
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capital stock certificate 股票   ?S[Y:<R{:  
carried down 移後   %J7UP4  
carried forward 移下頁   m7jA ,~O  
cash 現金   9lzQ\}  
cash account 現金賬戶   (-^bj  
cash in bank 存銀行現金   -n))*.V  
cash on delivery 交貨收款   R.RSQk7;  
cash on hand 庫存現金   dt,3"J  
cash payment 現金支付   P,z:Z|}8  
cash purchase 現購   mY-hN|  
cash sale 現沽    F4C!CUI  
cashier 出?#123;員   :0~QRc-u  
cashiers check 本票   pbBoy+.>  
certificate of deposit 存款單折   hv)8K'u
 
certificate of indebtedness 借據   *dsX#Iz  
certified check 保付支票   /n{1o\  
certified public accountant 會計師   Te
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charges 費用   %w}gzxN^  
charge for remittances 匯水手續費   HZjf
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charter 營業執照   [~mGsXV  
chartered accountant 會計師   ~^U S/"  
chattles 動產   WlwY <)  
check 支票   x_<qzlQt  
che stub 支票存根   U~f4e7x*O  
closed account 己結清賬戶   v;2CU  
closing 結算   zr_yO`{  
closing entries 結賬紀錄   !DXNo(:r  
closing stock 期末存貨   >s EjR!  
closing the book 結賬   J7$_VP  
columnar journal 多欄日記賬   4[2_,9}  
combination 聯合   [
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commission 佣金   `wz[='yM  
commodity 商品   {E_{JB~`  
common stock 普通股   aMuVqZw  
company 公司   <z)m%*lvU  
compensation 賠償   })F*:9i*  
compound interest 複利   ERMa# L  
consignee 承銷人   l]LxL  
consignment 寄銷   |\9TvN^$`  
consignor 寄銷人   '+y_\  
consolidated balance sheet 合併資產負債表   )}lRd#V  
consolidated profit and loss account 合併損益表   %& blJ6b  
consolidation 合併   iz^qR={bW  
construction cost 營建成本   msx-O=4g  
construction revenue 營建收入   F2I 5qC/  
contract 合同   hf<J \   
control account 統制賬戶   C"V%#
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copyright 版權   &9[P-w;7u  
corporation 公司   tjnPyaJEl  
cost 成本   sfD5!Z9#1  
cost accounting 成本會計   F`+\>ae$h  
cost of labour 勞工成本   wxQ>ifi9Z  
cost of production 生產成本   3{7T4p.G  
cost of manufacture 製造成本   ^4Uw8-/9  
cost of sales 銷貨成本   Wr~yK? : ]  
cost price 成本價格   +%*&.@z_  
credit 貸方   D56<fg$  
credit note 收款通知單   ;O#g"8  
creditor 債權人   z!wDpG7b  
crossed check 橫線支票   #KpY6M-H  
current account 往來活期賬戶   Gwec
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current asset 流動資產   E#%}ZY  
current liability 流動負債   PR7f(NC  
current profit and loss 本期損益   ,XKCz ]8V  
debit 借方   P }7 zE3V  
debt 債務   |CD"*[j]  
debtor 債務人   b'p4wE>  
deed 契據   ^q[gx
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deferred assets 遞延資產   Xz{~3ih  
deferred liabilities 遞延負債   UmU:j@xvg  
delivery 交貨   1+kE!2b;b  
delivery expense 送貨費   E9fxjI%1  
delivery order 出貨單   j6:7AH|!)2  
demand draft 即期匯票   hlJpElYf  
demand note 即期票據   ]wn/BG)  
demurrage charge 延期費   fC-P.:F#I  
deposit 存款   q3e8#R)l  
deposit slip 存款單   o @Z#  
depreciation 折舊   ]1`g^Z@ 0  
direct cost 直接成本   )q~DT
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direct labour 直接人工   Kyg=$^{>G  
director 董事   ,T{<vRj7_  
discount 折扣   vRQOs0F;  
discount on purchase 進貨折扣   X $?3U!  
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