[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。   b"zq3$6*  
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acceptance 承兌   FINM4<s)  
account 賬戶   s9'iHe  
accountant 會計員   Y#Z& $&n  
accounting 會計   *;}!WDr  
accounting system 會計制度   yy>4`_  
accounts payable 應付賬款   ,wFLOfV@  
accounts receivable 應收賬款   HN3 yA1<[V  
accumulated profits 累積利益   ]xS< \{og  
adjusting entry ?#123;整記錄   LCdc7  
adjustment ?#123;整   7O{\^Jz1  
administration expense 管理費用   |[: `izW  
advances 預付   \ 0CGS  
advertising expense 廣告費   G)putk@   
agency 代理   S1=c_!q%9  
agent 代理人   p\,lbrv  
agreement 契約  
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allotments 分配數   IGp-`%9
 
allowance 津貼   Zc"]Cv(  
amalgamation 合併   )GR^V=o7,Y  
amortization 攤銷   sF|lhLi  
amortized cost 應攤成本   T"0a&.TLj  
annuities 年金   ({8Q=Gh  
applied cost 已分配成本   S=my;M-  
applied expense 已分配費用   lE`ScYG  
applied manufacturing expense 己分配製造費用   2AlLcfAW  
apportioned charge 攤派費用   `P GWu1/  
appreciation 漲價   .N5"IY6>  
article of association 公司章程   `S.;&%B\  
assessment 課稅   ?,Hk]Rl3  
assets 資產   &B3kzs  
attorney fee 律師費   S^n:O  
audit 審計   ~svu0[Vx  
auditor 審計員   6qw_|A&g  
average 平均數   .*,Z h2eXU  
average cost 平均成本   L@+j8[3BX  
bad debt 壞賬   n =v %}@f2  
balance 餘額   hQkmB|];5  
balance sheet 資產負債表   ))MP]j9 T  
bank account 銀行賬戶   &556;l  
bank balance 銀行結存   jb*#!m.l  
bank charge 銀行手續費   kQ:2@SOm  
bank deposit 銀行存款   !<~Ig/  
bank discount 銀行貼現   -7yX>Hjl  
bank draft 銀行匯票   Rc6Rk!^  
bank loan 銀行借款   g_}@/5?y  
bank overdraft 銀行透支   (*2"dd  
bankers acceptance 銀行承兌   q2SkkY$_]y  
bankruptcy 破產   V*/))n?  
bearer 持票人   A7sej  
beneficiary 受益人   ;or> Sh7  
bequest 遺產   }KOu  
bill 票據   fW\u*dMMZE  
bill of exchange 匯票   |e\:0O?  
bill of lading 提單   L,:U _\HQ  
bills discounted 貼現票據   qItI):9U  
bills payable 應付票據   p;'vOb  
bills receivable 應收票據   0zfrx-'zN  
board of directors 董事會   ht=yzJ9Pr  
bonds 債券   aNwDMd^+  
bonus 紅利   wU
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book value 賬面價值   c1z5t]d  
bookkeeper 簿記員   9R E;50h  
bookkeeping 簿記   {vU '>pp  
branch office general ledger 支店往來賬戶   3b_#xr-  
broker 經紀人   ROfmAc  
brought down 接前   \mycn/e  
brought forward 接上頁   h&Sl8$jVp  
budget 預算   `q/ y|/v<  
by-product 副產品   NR3IeTd  
by-product sales 副產品銷售   aRV!0?fS  
capital 股本   U%#=d@?  
capital income 資本收益   M,[ClQ 9  
capital outlay 資本支出   .)o5o7H  
capital stock 股本   Vs"M Cqi  
capital stock certificate 股票   b/G0EcRw+  
carried down 移後   ^8\pJg_0  
carried forward 移下頁   Wqqo8Y~fq  
cash 現金   tF'67,~W  
cash account 現金賬戶   <.AIVp  
cash in bank 存銀行現金   B O"+m  
cash on delivery 交貨收款  
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cash on hand 庫存現金   {7;TQ?/  
cash payment 現金支付   >y=%o~  
cash purchase 現購   &fTCY- W[  
cash sale 現沽   aCTVY1  
cashier 出?#123;員   {wm  `  
cashiers check 本票   m760K*:i\  
certificate of deposit 存款單折   i0R=P[  
certificate of indebtedness 借據  
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certified check 保付支票   Hnaq+ _]  
certified public accountant 會計師    Ne4A  
charges 費用   4SOj>(a#  
charge for remittances 匯水手續費   u|Ai<2b$  
charter 營業執照   [IYs4Y5  
chartered accountant 會計師   S}|ea2  
chattles 動產   n2QD*3i  
check 支票   }Jc^p  
che stub 支票存根   6yR7RF}  
closed account 己結清賬戶   Oll\T GXP!  
closing 結算   4Pt0^;H&jn  
closing entries 結賬紀錄   \
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closing stock 期末存貨   k4|YaGhf  
closing the book 結賬   oDRNM^ gz  
columnar journal 多欄日記賬   x^ Wgo`v)  
combination 聯合   D/)xe:  
commission 佣金   %AJdtJ@0H  
commodity 商品   1-,l|K  
common stock 普通股   8=?I/9Xh  
company 公司   eD/?$@y  
compensation 賠償   
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compound interest 複利   g"!B |  
consignee 承銷人   M5q7` }>G  
consignment 寄銷   +uH1rF_&@  
consignor 寄銷人   lyT~>.?{  
consolidated balance sheet 合併資產負債表   aJfW75C  
consolidated profit and loss account 合併損益表   6tJM*{$$H  
consolidation 合併   LPXwfEHOm  
construction cost 營建成本   U@*z#T#"m  
construction revenue 營建收入   d9^h YS{  
contract 合同   
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control account 統制賬戶   +Y\#'KrA  
copyright 版權   > vahj,CZZ  
corporation 公司   n.T [a  
cost 成本  
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cost accounting 成本會計   HH]LvK  
cost of labour 勞工成本   1\3n   
cost of production 生產成本   <vAg\Tv:S  
cost of manufacture 製造成本   a7CJ~
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cost of sales 銷貨成本   [[)HPHSQ  
cost price 成本價格   Coyop#q#"{  
credit 貸方   :xA'X+d/'  
credit note 收款通知單   Lkb?,j5  
creditor 債權人   v<c8qg  
crossed check 橫線支票   &^Xm4r%u_  
current account 往來活期賬戶   d) > if<o  
current asset 流動資產   ,,6e }o6  
current liability 流動負債   <?I~ +  
current profit and loss 本期損益   +Oxl1fDf  
debit 借方   Y`_6Ny="  
debt 債務   a([cuh.  
debtor 債務人   jKtbGVZ7r  
deed 契據   !]"T`^5,Y  
deferred assets 遞延資產   ;MO %))  
deferred liabilities 遞延負債   wWH5T}\  
delivery 交貨   g.veHh|;_  
delivery expense 送貨費   rSa3u *xB  
delivery order 出貨單   jbG #__#_  
demand draft 即期匯票   {% ;tN`{M  
demand note 即期票據   zIlQqyOQ8  
demurrage charge 延期費   tewC *%3V  
deposit 存款   t<Og?m
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deposit slip 存款單   ,H|V\\  
depreciation 折舊   H_jMl$f)j  
direct cost 直接成本   76hi@7a  
direct labour 直接人工   fghJj@ES  
director 董事   y0z}[hZ  
discount 折扣   {>syZZ,h  
discount on purchase 進貨折扣   WyO10yvR  
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