[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。   DC8,ns]!y  
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acceptance 承兌   
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account 賬戶   d*TpHLm  
accountant 會計員   0A>Fl*  
accounting 會計   ^7&0Pm  
accounting system 會計制度   k7ODQ(*v  
accounts payable 應付賬款   ~TEKxgU  
accounts receivable 應收賬款   60St99@O  
accumulated profits 累積利益   ~ E| L4E  
adjusting entry ?#123;整記錄   GDj ViAFm  
adjustment ?#123;整   ewb/Z[4  
administration expense 管理費用   ua!g}m
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advances 預付   (6Sf#M  
advertising expense 廣告費   ,-[dr|.  
agency 代理   Obm@2;^g6  
agent 代理人   $S0eERga  
agreement 契約   1*Ui=M4  
allotments 分配數   7,N>u8cTh  
allowance 津貼   RU^l
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amalgamation 合併   LYY|8)Nj2"  
amortization 攤銷   MJ:>ZRXCE  
amortized cost 應攤成本   -O=a"G=  
annuities 年金   ^"d!(npw  
applied cost 已分配成本   );. q:"  
applied expense 已分配費用   %wp#vO-$  
applied manufacturing expense 己分配製造費用   #e:*]A'I  
apportioned charge 攤派費用   gB?~!J?  
appreciation 漲價   &G>EBKn\2`  
article of association 公司章程   @B
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assessment 課稅   kGZ_/"iuO  
assets 資產   G;%Pf9o26  
attorney fee 律師費   ]'UO]i/  
audit 審計   ]d@@E_s]  
auditor 審計員   Q(2X$7iRq  
average 平均數   y'<juaw  
average cost 平均成本   `[;b#.  
bad debt 壞賬   *L9s7RR  
balance 餘額   S)0bu(a`Z,  
balance sheet 資產負債表   C||A[JOS  
bank account 銀行賬戶   d&p]O  
bank balance 銀行結存   3 9Ql|l$  
bank charge 銀行手續費   <M1XG7_I  
bank deposit 銀行存款   U$`)|/8  
bank discount 銀行貼現   $3!j1  
bank draft 銀行匯票   Upr:sB  
bank loan 銀行借款   |Aw(v6  
bank overdraft 銀行透支   "kKIVlC  
bankers acceptance 銀行承兌   %&yD^q_  
bankruptcy 破產   lq$1CI  
bearer 持票人   u|=G#y;3  
beneficiary 受益人   @aw aN  
bequest 遺產   )CzWq}:  
bill 票據   kQ$Q}3f  
bill of exchange 匯票   +_?;%PKkuF  
bill of lading 提單   w49Wl>M  
bills discounted 貼現票據   %3i/PIN  
bills payable 應付票據   HB4Hz0Fa  
bills receivable 應收票據    KZL5>
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board of directors 董事會   >,`/ z  
bonds 債券   Z3G>DF:$  
bonus 紅利   QY2!.a^q  
book value 賬面價值   .e2u)YqA  
bookkeeper 簿記員   hltH{4  
bookkeeping 簿記   u!%]?MSc  
branch office general ledger 支店往來賬戶   3R?7&oXvH  
broker 經紀人   8 F'i5i  
brought down 接前   i_4FxC4  
brought forward 接上頁   J! >HT'M  
budget 預算   ^\cB&<h  
by-product 副產品   JBa=R^k  
by-product sales 副產品銷售   >Ge&v'~_|  
capital 股本   cW, wN~  
capital income 資本收益   O!z
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capital outlay 資本支出   7g5sJj  
capital stock 股本   !>/U6
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capital stock certificate 股票   ^"ywltW>  
carried down 移後   GD|uU   
carried forward 移下頁   d'Z|+lq:  
cash 現金   H!&]Di1Eh  
cash account 現金賬戶   pCA(>(  
cash in bank 存銀行現金   FpfOxF6A3  
cash on delivery 交貨收款   Y.@ vdW  
cash on hand 庫存現金   @4h .?  
cash payment 現金支付   (]>c8;o#b  
cash purchase 現購   K2L+tw  
cash sale 現沽   +J$[RxQ#  
cashier 出?#123;員   >E?626*  
cashiers check 本票   C$)#s{*  
certificate of deposit 存款單折   jh`&c{#*)M  
certificate of indebtedness 借據   XN] kNJX  
certified check 保付支票   #:{PA t  
certified public accountant 會計師   GFx>xQk  
charges 費用   l{aXX[E&1  
charge for remittances 匯水手續費   Aa.bE, W  
charter 營業執照   E$f.&< >T  
chartered accountant 會計師   D(}v`q{Y  
chattles 動產   ?YX2CJ6N  
check 支票   DI**fywu[3  
che stub 支票存根   G F,/<R#  
closed account 己結清賬戶   TeG5|`t],  
closing 結算   ^Ebaq`{V\'  
closing entries 結賬紀錄   *gu~7&yoP  
closing stock 期末存貨   >t?;*K\x"  
closing the book 結賬   c^UG
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columnar journal 多欄日記賬   rj QV;kX>  
combination 聯合   |>GtClL  
commission 佣金   j,Qp*b#Qo  
commodity 商品   J`uV $l:  
common stock 普通股    {k}S!T  
company 公司   W:b8m Xx  
compensation 賠償   +QuaQ% lA  
compound interest 複利   \Q?r+VZ  
consignee 承銷人   ,#UaWq@7  
consignment 寄銷   o{?s\)aBa  
consignor 寄銷人   UbJ_'>hK6  
consolidated balance sheet 合併資產負債表   Cz Jze  
consolidated profit and loss account 合併損益表   [$]vi`c2  
consolidation 合併   %ztCcgu*  
construction cost 營建成本   \NS\>Q+d  
construction revenue 營建收入   e[y k
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contract 合同   PR{?l  
control account 統制賬戶   ]k]P (w  
copyright 版權   7 \!t/<  
corporation 公司   W<xu*U(A  
cost 成本   P
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cost accounting 成本會計   :|M0n%-X  
cost of labour 勞工成本   R.!'&<Svq  
cost of production 生產成本   V3xC"maA@  
cost of manufacture 製造成本   @ bPQhn#(g  
cost of sales 銷貨成本   tV9nC  
cost price 成本價格   B~V^?."  
credit 貸方   w8kp6_i'  
credit note 收款通知單   w=s:eM@  
creditor 債權人   C\ j|+s  
crossed check 橫線支票   4EJ  
current account 往來活期賬戶   ,*Tf9=z  
current asset 流動資產   x;99[C!$  
current liability 流動負債   -k|r#^(G2  
current profit and loss 本期損益   7d]}BLpjWz  
debit 借方   a"0Xam  
debt 債務   TPt<(-}W  
debtor 債務人   BEx? bf@|]  
deed 契據   p./zW )7+  
deferred assets 遞延資產   -{>JF  
deferred liabilities 遞延負債   w [D9Q=  
delivery 交貨   "b8<C>
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delivery expense 送貨費   OySIp[{tJ  
delivery order 出貨單   81O`#DfZ  
demand draft 即期匯票   S2kFdx*Zf  
demand note 即期票據   [,3o  
demurrage charge 延期費   7MZBU~,r  
deposit 存款   !0CC&8C`  
deposit slip 存款單   ;x$,x-  
depreciation 折舊   c]v$C&FX  
direct cost 直接成本   y9{KBM%h  
direct labour 直接人工   <3m_} =\  
director 董事   O[U^{~iM  
discount 折扣   (y[+s?;WyB  
discount on purchase 進貨折扣   <xKer<D %  
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