[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。   cB9`U4<  
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acceptance 承兌  
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account 賬戶   ^g2p!7  
accountant 會計員   T!N,1"r  
accounting 會計   |JW-P`tL0  
accounting system 會計制度   @cZNoD  
accounts payable 應付賬款   fu95-)M  
accounts receivable 應收賬款   <t0o{}^P*  
accumulated profits 累積利益   /a$RJ6t&3  
adjusting entry ?#123;整記錄   )0JXUC e  
adjustment ?#123;整   7$7Y)&\5w  
administration expense 管理費用   +<P%v k  
advances 預付   DKfw8"L]  
advertising expense 廣告費   D-B WgK  
agency 代理   3g] Sp/  
agent 代理人   NK+iLXC  
agreement 契約   QviH+9  
allotments 分配數   5M2G ;o  
allowance 津貼   }*4K]3et$  
amalgamation 合併   RvF6bIqo  
amortization 攤銷   ^ cn)eA  
amortized cost 應攤成本   ^L(}cO  
annuities 年金   5/v@VU
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applied cost 已分配成本   `\:92+  
applied expense 已分配費用   Z\d7dbv  
applied manufacturing expense 己分配製造費用   6*/o  
apportioned charge 攤派費用   OIa=$l43C  
appreciation 漲價   bb6J$NR  
article of association 公司章程   YoKY&i6r}  
assessment 課稅   1wl8  
assets 資產   Cu0N/hBT  
attorney fee 律師費   $!<J_d*  
audit 審計   .4
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auditor 審計員   v(\kSlJ  
average 平均數   6t|FuTC  
average cost 平均成本   zUqt^_  
bad debt 壞賬   V11Zl{uOl  
balance 餘額   K
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balance sheet 資產負債表   Brh<6Btl  
bank account 銀行賬戶   H1'`* }V  
bank balance 銀行結存    eGS1% [  
bank charge 銀行手續費   |:s4#3  
bank deposit 銀行存款   N6Fj}m&E  
bank discount 銀行貼現   2!/_Xh  
bank draft 銀行匯票   hmOhXE[a&  
bank loan 銀行借款   c_]$UM[7L  
bank overdraft 銀行透支   `<h}Ygo>k/  
bankers acceptance 銀行承兌   xoD5z<<  
bankruptcy 破產   3r?Bnf:  
bearer 持票人   ,o}!pQ  
beneficiary 受益人   gg(^:`+  
bequest 遺產   L\8tqy.  
bill 票據   9qe6hF/29  
bill of exchange 匯票   HPAd@5d(  
bill of lading 提單   Q9N=yz  
bills discounted 貼現票據   ANy=f-V  
bills payable 應付票據   UD
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bills receivable 應收票據   ;SF0}51   
board of directors 董事會   Cyxt EzPp  
bonds 債券   sT9P  
bonus 紅利   AAkdwo  
book value 賬面價值   SnRTC<DDh  
bookkeeper 簿記員   q79)nhC F  
bookkeeping 簿記   C26PQGo#$  
branch office general ledger 支店往來賬戶   \eE0Rnaf-  
broker 經紀人   twqjaFA>  
brought down 接前   ti)foam  
brought forward 接上頁   AG2iLictv  
budget 預算   jYet!
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by-product 副產品   <L@0w8i`  
by-product sales 副產品銷售   >A|6kzC  
capital 股本   8@|_];9#.  
capital income 資本收益   0s:MEX6w|  
capital outlay 資本支出   ,ijgqEN  
capital stock 股本   4w^B
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capital stock certificate 股票   P8e1J0A  
carried down 移後   I.j`h2  
carried forward 移下頁   |<\LB  
cash 現金   \BaN?u)a  
cash account 現金賬戶   ,b=&iDc  
cash in bank 存銀行現金   eP-q[U?$n  
cash on delivery 交貨收款   FfN==2:b  
cash on hand 庫存現金   3uCC_Am  
cash payment 現金支付   iLn)Z0<\o  
cash purchase 現購   zr?%k]A%UO  
cash sale 現沽   t<9oEjk["  
cashier 出?#123;員   b&A+`d  
cashiers check 本票   *KF:  
certificate of deposit 存款單折   Gd`qZqx#  
certificate of indebtedness 借據   A5tY4?|  
certified check 保付支票   Nhn5 iN1*  
certified public accountant 會計師   FGBPhH% (8  
charges 費用   s,N%sO;  
charge for remittances 匯水手續費   B5u06 O  
charter 營業執照   {IJV(%E  
chartered accountant 會計師   <0vQHND,3  
chattles 動產   [a\:K2*'  
check 支票   ;Yyg(Ex  
che stub 支票存根   q(e&{pbM)  
closed account 己結清賬戶   e~c;wP~cO  
closing 結算   cu]2`DF  
closing entries 結賬紀錄   g1L$+xD^  
closing stock 期末存貨   a_m P$4T  
closing the book 結賬   F'W{\4  
columnar journal 多欄日記賬   uh%%MhTjv  
combination 聯合   RG[3LX/  
commission 佣金   s d>&6R^  
commodity 商品   (1%u`#5n-N  
common stock 普通股   g4P059  
company 公司   3k5OYUk  
compensation 賠償   eCMcr !.  
compound interest 複利   07Yh  
consignee 承銷人   LCK  
consignment 寄銷   qi}HJkOq  
consignor 寄銷人   @P6K`'.0  
consolidated balance sheet 合併資產負債表   eP| :b &  
consolidated profit and loss account 合併損益表   tQbDP!,A*=  
consolidation 合併   AYd7qx:~  
construction cost 營建成本   P49lE  
construction revenue 營建收入   ]<A|GY0q1  
contract 合同   z)=D&\HX  
control account 統制賬戶   |dpOE<f[  
copyright 版權   6gJy<a3  
corporation 公司  
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cost 成本   xIf,1g@Cq9  
cost accounting 成本會計   Axhe9!Fm  
cost of labour 勞工成本   Y<X%'Wd\  
cost of production 生產成本   li8l+5d q  
cost of manufacture 製造成本   `{CaJ6.  
cost of sales 銷貨成本   Lg[*P8wE  
cost price 成本價格   ]y@9z b  
credit 貸方   bKYLBu:  
credit note 收款通知單   {f3)!Pei`J  
creditor 債權人   AtYe\_9$C  
crossed check 橫線支票   ;# I(ucB<  
current account 往來活期賬戶   !]&a/$U  
current asset 流動資產   
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current liability 流動負債   k dmannM  
current profit and loss 本期損益   1`r 4  
debit 借方   !m^;Apuy  
debt 債務   1]aM)},  
debtor 債務人   u1/4WYJeJ  
deed 契據   k/=J<?h0  
deferred assets 遞延資產   (]^
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deferred liabilities 遞延負債   sbZ)z#Tr  
delivery 交貨   F:x" RbbF  
delivery expense 送貨費   G$}\~dD  
delivery order 出貨單   )t9<cJ=  
demand draft 即期匯票   YvHP]N{SA'  
demand note 即期票據   ] NL-)8u  
demurrage charge 延期費   VmHok  
deposit 存款   {3 lsDU4  
deposit slip 存款單   t@QaxZIlt;  
depreciation 折舊   y/h~oGxy  
direct cost 直接成本   z
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direct labour 直接人工   thDQ44<#)  
director 董事   }|%dN*',  
discount 折扣   Yw"o_  
discount on purchase 進貨折扣   "n,">  
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