[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。   9v?@2sOoE  
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acceptance 承兌   9*huO#  
account 賬戶   w7&.Uqjf  
accountant 會計員   GN:|b2 "  
accounting 會計   rHk,OC  
accounting system 會計制度   9qgs*]J
 
accounts payable 應付賬款   8n-Xt7z  
accounts receivable 應收賬款   K+XUC  
accumulated profits 累積利益   O&yAFiCd  
adjusting entry ?#123;整記錄   &I(\:|`o  
adjustment ?#123;整   3D1y^ I  
administration expense 管理費用   ~8"oH5  
advances 預付   |lg jI!iK  
advertising expense 廣告費   r| )45@  
agency 代理   $m E3 FJP>  
agent 代理人   VaGQre  
agreement 契約   VX>j2Z'  
allotments 分配數   E`<ou_0N@q  
allowance 津貼   }6<5mq)%  
amalgamation 合併   <VutwtA  
amortization 攤銷   c))?9H ,e)  
amortized cost 應攤成本   TA2ETvz^  
annuities 年金   MGxkqy?  
applied cost 已分配成本   /fQ}Ls\  
applied expense 已分配費用   F&m9G >r  
applied manufacturing expense 己分配製造費用   &1?6Q_p6c  
apportioned charge 攤派費用   t|hc`|  
appreciation 漲價   a]xGzv5  
article of association 公司章程   12m-$/5n+  
assessment 課稅   G%;>_E  
assets 資產   LHXR7Fjc  
attorney fee 律師費   dr+(C[=  
audit 審計   hayJgkZ'  
auditor 審計員   {"%a-*@%  
average 平均數   @"1Z;.S8V  
average cost 平均成本   '`.-75T  
bad debt 壞賬   4,Oa(b  
balance 餘額   #D|%r-:"  
balance sheet 資產負債表   HGh -rEh  
bank account 銀行賬戶   )S 4RR2Q>  
bank balance 銀行結存   QKB+mjMH#x  
bank charge 銀行手續費   ~{yy{  
bank deposit 銀行存款   x<Gjr}  
bank discount 銀行貼現   qNP)oU92  
bank draft 銀行匯票   jZPGUoRLg  
bank loan 銀行借款   VltM{-k^  
bank overdraft 銀行透支   ;<B  
bankers acceptance 銀行承兌   dE_"|,:  
bankruptcy 破產   r@q
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bearer 持票人   SQn.`0HT  
beneficiary 受益人   6 U[VoUU   
bequest 遺產   (a8iCci:   
bill 票據   r|DIf28MIq  
bill of exchange 匯票   {wj%WSQj/y  
bill of lading 提單   ( $2M
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bills discounted 貼現票據   8.N`^Nj 1  
bills payable 應付票據   qHdUnW  
bills receivable 應收票據   k{{3nenAG  
board of directors 董事會   58HA*w  
bonds 債券   KsE$^`  
bonus 紅利   D&2NO/ R  
book value 賬面價值   3di;lzGq  
bookkeeper 簿記員   %=9o'Y,4  
bookkeeping 簿記   njg0MZBqA  
branch office general ledger 支店往來賬戶   G'#u!<(^h  
broker 經紀人   jll:Rh(b  
brought down 接前   &*ocr&  
brought forward 接上頁   @48!e-W  
budget 預算   Q\ 6-SAS  
by-product 副產品   jOrfI-&.G  
by-product sales 副產品銷售   zPqJeYK  
capital 股本   wv. "  
capital income 資本收益   OG?7( UJ  
capital outlay 資本支出   F0z7".)  
capital stock 股本   `y^\c#k  
capital stock certificate 股票   }Oc+E V-Z  
carried down 移後   [J}eNprg  
carried forward 移下頁   0E!-G= v  
cash 現金   T)7U+~nQ"  
cash account 現金賬戶   Z'y&11  
cash in bank 存銀行現金   `4'=&c9  
cash on delivery 交貨收款   P (b[|QF  
cash on hand 庫存現金   /KF@Un_Ow  
cash payment 現金支付   "``> ii  
cash purchase 現購   ^@RvCJ+  
cash sale 現沽   @0P4pt;(  
cashier 出?#123;員   jQ3dLctn  
cashiers check 本票   P658 XKE  
certificate of deposit 存款單折   cl`Wl/Q#  
certificate of indebtedness 借據   p<L{e~{!7f  
certified check 保付支票   h+j^VsP zB  
certified public accountant 會計師   E]/2u3p  
charges 費用   cxSHSv1;  
charge for remittances 匯水手續費   m!w|~Rk  
charter 營業執照   `G\Gk|4;2  
chartered accountant 會計師   XF)N_ }X^  
chattles 動產   u%:`r*r  
check 支票   !(?7V  
che stub 支票存根   v"ORn5  
closed account 己結清賬戶   >zX^*T#  
closing 結算   =KOi#;1  
closing entries 結賬紀錄   )G^k$j  
closing stock 期末存貨   }aE'  
closing the book 結賬   5Ex[}y9L`  
columnar journal 多欄日記賬   nng|m  
combination 聯合   dV :}  
commission 佣金   `b8n z7  
commodity 商品   Y0|){&PCt  
common stock 普通股   1q-;+Pd;  
company 公司   *w(n%f  
compensation 賠償   .G\](%  
compound interest 複利   a'jUM+D;  
consignee 承銷人   1-?i *C  
consignment 寄銷   b7\>=  
consignor 寄銷人   ;6pB7N  
consolidated balance sheet 合併資產負債表   8b]4uI<  
consolidated profit and loss account 合併損益表   <Qih&P9;>  
consolidation 合併   :23S%B ~X  
construction cost 營建成本   EniV-Uj\D  
construction revenue 營建收入   |"9&F  
contract 合同   &-Ch>:[  
control account 統制賬戶   e_Hpai<b  
copyright 版權   I@Hx LEGj  
corporation 公司   \&kj#)JYA  
cost 成本   Sxc)~y  
cost accounting 成本會計   Bc }o3oc  
cost of labour 勞工成本   8\P,2RSnt  
cost of production 生產成本   qCcLd7`$  
cost of manufacture 製造成本   5U7,,oyh  
cost of sales 銷貨成本   X/:
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cost price 成本價格   }B7Txo,Z  
credit 貸方   ~8nR3ki  
credit note 收款通知單   Oo;]j)z  
creditor 債權人   vi^YtA  
crossed check 橫線支票   ohKoX$|p~  
current account 往來活期賬戶   K1J |\!
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current asset 流動資產   5|~g2Zz{;  
current liability 流動負債   _h^.`Tz,  
current profit and loss 本期損益   @br)m](@  
debit 借方   P jBAf'  
debt 債務   q
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debtor 債務人   myX&Z F_9  
deed 契據   U"8Hw@  
deferred assets 遞延資產   [XI:Yf  
deferred liabilities 遞延負債   zW#5 /*@  
delivery 交貨   O DN
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delivery expense 送貨費   0`7yPq*  
delivery order 出貨單   qypF}Pw  
demand draft 即期匯票   <bhGpLh-E  
demand note 即期票據   WZ6{9/%:  
demurrage charge 延期費   ps2j]g  
deposit 存款   ),`jMd1`  
deposit slip 存款單   H*k\C  
depreciation 折舊   f4.jWBF  
direct cost 直接成本   U=KUx   
direct labour 直接人工   v]on0Pi!  
director 董事   *GXPN0^Qjo  
discount 折扣   t^MTR6y+8  
discount on purchase 進貨折扣   aE)1LP  
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