[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。   W3kilhZ  
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acceptance 承兌   re2%e-F"  
account 賬戶   Kxn=iv^Ir  
accountant 會計員   =X):Zi   
accounting 會計   #{a<{HX  
accounting system 會計制度   FUqiP(A  
accounts payable 應付賬款   vF1$$7k  
accounts receivable 應收賬款   c=CXj3  
accumulated profits 累積利益   R7>@-EG  
adjusting entry ?#123;整記錄   ^ TS\x/P  
adjustment ?#123;整   fC[gu$f][  
administration expense 管理費用   u^$ CR  
advances 預付   Urr1K)  
advertising expense 廣告費   "
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agency 代理   oj,  
agent 代理人   BDg /pDnwg  
agreement 契約   L K$hV"SYb  
allotments 分配數   u-$AFSt  
allowance 津貼   r}w 9?s^rB  
amalgamation 合併   {zcjTJ=Zt8  
amortization 攤銷   X5=7DE]  
amortized cost 應攤成本   >Ww F0W9?  
annuities 年金   :A[/;|&  
applied cost 已分配成本   rkrt.B  
applied expense 已分配費用   s&l[GKR  
applied manufacturing expense 己分配製造費用   6>Fw,$  
apportioned charge 攤派費用   m[XN,IE#u  
appreciation 漲價   b~p <  
article of association 公司章程   1*"Uc!7.%  
assessment 課稅   +oa]v1/W  
assets 資產   _e W*  
attorney fee 律師費   jdzV&  
audit 審計   !E8Jp E|z#  
auditor 審計員   ),_bDI L+  
average 平均數   Vl%
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average cost 平均成本   }% =P(%-  
bad debt 壞賬   >X]<s^  
balance 餘額   S;C3R5*:  
balance sheet 資產負債表   -llujB%;,e  
bank account 銀行賬戶   k dqH36&<  
bank balance 銀行結存   ^/,s$dj  
bank charge 銀行手續費   e-WaK0Ep  
bank deposit 銀行存款   ?!ig/ufZ  
bank discount 銀行貼現   YY9q'x,w  
bank draft 銀行匯票   {XAKf_Cg  
bank loan 銀行借款   h0`)=  
bank overdraft 銀行透支   BdTj0{S1
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bankers acceptance 銀行承兌   `@90b4u  
bankruptcy 破產   @UA>6F  
bearer 持票人   6m]L{ buP  
beneficiary 受益人   5D#*lMSP"'  
bequest 遺產   8CL05:&  
bill 票據   ;Mc}If*  
bill of exchange 匯票   j(SQNSFD  
bill of lading 提單   m-:k] 9I  
bills discounted 貼現票據   ;4 &~i
 
bills payable 應付票據   qy!G &  
bills receivable 應收票據   >/>a++19  
board of directors 董事會   OCd[P1Y]  
bonds 債券   _
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bonus 紅利   (- uk[["3  
book value 賬面價值  
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bookkeeper 簿記員   ^a]:G
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bookkeeping 簿記   r&qD!l5y  
branch office general ledger 支店往來賬戶   zAH+{4lC+  
broker 經紀人   q &+GpR  
brought down 接前   4DNZ y2`  
brought forward 接上頁   }E=mZZ
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budget 預算   1)%o:Xy o  
by-product 副產品   mb#)w`<  
by-product sales 副產品銷售   D -jew&B  
capital 股本   ]KfHuYjM  
capital income 資本收益   FvkKM+?F  
capital outlay 資本支出   3K'3Xp@A  
capital stock 股本   ZE :oK  
capital stock certificate 股票   NT/}}vES  
carried down 移後   2`z+_DA  
carried forward 移下頁   SSzOz-&GA  
cash 現金   w9 NUm  
cash account 現金賬戶   h'bxgIl'`  
cash in bank 存銀行現金   `@ObM[0p(  
cash on delivery 交貨收款   NzEuiI}  
cash on hand 庫存現金   xsa* XR  
cash payment 現金支付   W] lFwj  
cash purchase 現購   DC NuvrZ  
cash sale 現沽   .{Xi&[jw  
cashier 出?#123;員   Lpn`HAw&  
cashiers check 本票   a+X X?uN{  
certificate of deposit 存款單折   (YR1ML3N  
certificate of indebtedness 借據   .8,lhcpY  
certified check 保付支票   1*a2s2G '  
certified public accountant 會計師   Y-Z.AA,  
charges 費用   V'9 k;SF  
charge for remittances 匯水手續費   GUK/Xiu  
charter 營業執照   |OC6yN *P)  
chartered accountant 會計師   shi#K<gVC  
chattles 動產   ";jhj:Xj  
check 支票   3
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che stub 支票存根   \Wo,^qR  
closed account 己結清賬戶   L.8-nTg"y  
closing 結算   s^6S
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closing entries 結賬紀錄   eX=W+&l j  
closing stock 期末存貨   DukCXyB*l  
closing the book 結賬   FuD$jsEw  
columnar journal 多欄日記賬   NZ Xmrc{S  
combination 聯合   $ ,R|$0B7  
commission 佣金   ub-ZrC'  
commodity 商品   Pp}j=$&j\  
common stock 普通股   U#Ud~Q q  
company 公司   !7_Q_h',  
compensation 賠償   {AB0 PM;-  
compound interest 複利   /{Nx%PqL  
consignee 承銷人   xL mo?Y*  
consignment 寄銷   N!,@}s  
consignor 寄銷人   s]}P jh8  
consolidated balance sheet 合併資產負債表   %=GnGgu  
consolidated profit and loss account 合併損益表   KF-n_:Bd+  
consolidation 合併   2r1.,1  
construction cost 營建成本   .~Td/o7  
construction revenue 營建收入   L"AZ,|wIk  
contract 合同   "6.kZ$`%  
control account 統制賬戶   t,&1~_9  
copyright 版權   dC)@v]#h  
corporation 公司   _PJd1P.k  
cost 成本   JD,/oL.KA  
cost accounting 成本會計   S25&UwUw  
cost of labour 勞工成本   ;Lz96R@}  
cost of production 生產成本   ]mYY1%H8M  
cost of manufacture 製造成本   :]:q=1;c  
cost of sales 銷貨成本   Qq>M}  
cost price 成本價格   v\&Wb_;A  
credit 貸方   O{Wy;7i  
credit note 收款通知單   p*vEVo  
creditor 債權人   |o6B:NH,rg  
crossed check 橫線支票   c\7~_ w2  
current account 往來活期賬戶   WOquG  
current asset 流動資產   8nNRn[oS  
current liability 流動負債   4R.rSsAH  
current profit and loss 本期損益   85 -00m ~  
debit 借方   gL
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debt 債務   &_G^=Nc,H  
debtor 債務人   Kk-A?ju@g  
deed 契據   tK0?9M.)  
deferred assets 遞延資產   wU+-;C5e  
deferred liabilities 遞延負債   *GD?d2.6j  
delivery 交貨   R{u/r%  
delivery expense 送貨費   tKu'Q;J  
delivery order 出貨單   Y=\;$:L[  
demand draft 即期匯票   :Fu.S1j$  
demand note 即期票據   dy`K5lC@  
demurrage charge 延期費   3y<;fdS7  
deposit 存款   X J.b
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deposit slip 存款單   &E0P`F,GQA  
depreciation 折舊   Yq} (O<ol  
direct cost 直接成本   "1yXOy^2  
direct labour 直接人工   !3E33
 
director 董事   Ar,B7-F!  
discount 折扣   !-)Hog5\  
discount on purchase 進貨折扣   1UT&kD!si  
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