[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。   i wgt\ux.  
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acceptance 承兌   `q-+r1u  
account 賬戶   yjjq&Cn  
accountant 會計員   JD$g%hcVZa  
accounting 會計   1%+-}yo<  
accounting system 會計制度  
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accounts payable 應付賬款   [A7TSN  
accounts receivable 應收賬款   $xWwI(SaB  
accumulated profits 累積利益   mKZzSd)p  
adjusting entry ?#123;整記錄   (SyD)G\rj  
adjustment ?#123;整   hik.qK  
administration expense 管理費用   +-j-)WU?,  
advances 預付   nqo{]fn  
advertising expense 廣告費   e_=K0fFz  
agency 代理   9>~pA]j%  
agent 代理人   \_`qon$9  
agreement 契約   |SkQe[t  
allotments 分配數   Keh=>K)T  
allowance 津貼   F@u7Oel@m  
amalgamation 合併   N(7XILC  
amortization 攤銷   (bb!VVA  
amortized cost 應攤成本   4H#-2LV`  
annuities 年金   KR>)Ek  
applied cost 已分配成本   j}^w:W76  
applied expense 已分配費用   2<@2_wSJ  
applied manufacturing expense 己分配製造費用   PFJ$Ia|  
apportioned charge 攤派費用   2`4m"DtA  
appreciation 漲價   zV&l^.  
article of association 公司章程   v&d1ACctJ  
assessment 課稅   H>CbMz1u  
assets 資產   N{v)pu.  
attorney fee 律師費   n~ *|JJ*`  
audit 審計   "#~>q(
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auditor 審計員   iJzB
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average 平均數   _9h$8(wjn  
average cost 平均成本   8F uxN2  
bad debt 壞賬   <8:h%%$?  
balance 餘額   v6*0@/L M  
balance sheet 資產負債表   [~9UsHfH  
bank account 銀行賬戶   h!w::cV  
bank balance 銀行結存   UMGiJO\yH  
bank charge 銀行手續費   Wl
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bank deposit 銀行存款   3k1e  
bank discount 銀行貼現   JIySe:p3  
bank draft 銀行匯票   yqx5_}  
bank loan 銀行借款   +u$l]~St\  
bank overdraft 銀行透支   ! eF(WbU0  
bankers acceptance 銀行承兌   ;xwcK-A  
bankruptcy 破產   ?9~^QRLT  
bearer 持票人   `==l
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beneficiary 受益人   HA,o2jZ?In  
bequest 遺產   OH t)z.  
bill 票據   1wR[nBg*|  
bill of exchange 匯票   !l%:  
bill of lading 提單   {M**a  
bills discounted 貼現票據   /J
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bills payable 應付票據   d/; tq  
bills receivable 應收票據  
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board of directors 董事會   Jy(G A  
bonds 債券   yx]9rD1cz  
bonus 紅利   : B^"V\WE  
book value 賬面價值   U,#~9  
bookkeeper 簿記員   2{=]Pf  
bookkeeping 簿記   DPI[~  
branch office general ledger 支店往來賬戶   %,@pV%2  
broker 經紀人   aw*]b .f  
brought down 接前   :r*hY$v  
brought forward 接上頁   7a"06Et^  
budget 預算   @lN\.O  
by-product 副產品   hZJ~zx~  
by-product sales 副產品銷售   Rl ]x:  
capital 股本   _WEJ,0*#'  
capital income 資本收益   qZd*'ki<  
capital outlay 資本支出   P(shbi@  
capital stock 股本   "9caoPI0~  
capital stock certificate 股票   ]RT  
carried down 移後   `DYhGk  
carried forward 移下頁   b G:\*1T  
cash 現金   Blxa0&3  
cash account 現金賬戶   /QQRy_Z1)  
cash in bank 存銀行現金   0+CcNY9  
cash on delivery 交貨收款   t{>K).'  
cash on hand 庫存現金   gv`_+E{P  
cash payment 現金支付   IhNX~Jg'^  
cash purchase 現購   <\#'o}  
cash sale 現沽   cACIy yQ  
cashier 出?#123;員   [^"*I.Z_  
cashiers check 本票   ozRO:*51  
certificate of deposit 存款單折   vfkF @^D  
certificate of indebtedness 借據   lx|Aw@C3~  
certified check 保付支票   F!X0Wo=  
certified public accountant 會計師   ( cs  
charges 費用   "-&K!Vfs  
charge for remittances 匯水手續費   u}% OC43  
charter 營業執照   DsMo_m/"1  
chartered accountant 會計師   M@.l# [@U  
chattles 動產   ]yPK}u  
check 支票   dL0Q8d\^T  
che stub 支票存根   ogFo/TKM  
closed account 己結清賬戶   Ph=NH8   
closing 結算   ps<Ef  
closing entries 結賬紀錄   W:i Q&[f  
closing stock 期末存貨   :H&Q!\a  
closing the book 結賬   >kQp@r\nQ  
columnar journal 多欄日記賬   )k( K/m  
combination 聯合   F+hV'{|w`  
commission 佣金   C!+D]7\j  
commodity 商品   %E_Y4Oe1  
common stock 普通股   Lp&nO   
company 公司   {?`rGJ{f  
compensation 賠償   m \)B=H!bz  
compound interest 複利   0 PYYG  
consignee 承銷人   <O+
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consignment 寄銷   C'I&<  
consignor 寄銷人   3= =["hO  
consolidated balance sheet 合併資產負債表   p :xyy*I  
consolidated profit and loss account 合併損益表   )h]+cGM  
consolidation 合併   rnK]3Ust  
construction cost 營建成本   `Q*`\-8J  
construction revenue 營建收入   ZN}`A
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contract 合同   Z|_V ;*  
control account 統制賬戶   6:2*<  
copyright 版權   6y^ zC?  
corporation 公司   ql@2<V{  
cost 成本   p(RF   
cost accounting 成本會計   J&aN6l?  
cost of labour 勞工成本   X;!*D  
cost of production 生產成本   li%@HdA!  
cost of manufacture 製造成本   |.c4
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cost of sales 銷貨成本   A"7YkOfwH  
cost price 成本價格   N*A*\B%{x'  
credit 貸方   ;T
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credit note 收款通知單   b:S$oE  
creditor 債權人   * P'X[z  
crossed check 橫線支票   _#K|g#p5  
current account 往來活期賬戶   WXxnOLJr  
current asset 流動資產   (1CP]5W  
current liability 流動負債   .JKH=?~\  
current profit and loss 本期損益   h{)m}"n<R  
debit 借方   11l=zv  
debt 債務   ] |3hK/  
debtor 債務人   b]u=Iza  
deed 契據   {qw'gJmX  
deferred assets 遞延資產   Y^]n>
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deferred liabilities 遞延負債   __}SHU0R  
delivery 交貨   (3N/DY1/  
delivery expense 送貨費   5mAb9F8@  
delivery order 出貨單   x;W!sO@$  
demand draft 即期匯票   mPA)G,^  
demand note 即期票據   W"%n5)  
demurrage charge 延期費   O]XRalkEM  
deposit 存款   m@<,bZkl  
deposit slip 存款單   &W>\Vl1  
depreciation 折舊   ;SXkPs3q  
direct cost 直接成本   cWQJ9.:7  
direct labour 直接人工   Qy9_tvq X  
director 董事   L!JC)p.  
discount 折扣   ` RY}g;  
discount on purchase 進貨折扣   c7+6[y DVE  
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