[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。   J8|F8dcz  
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acceptance 承兌   R[ "2kEF  
account 賬戶   %m
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accountant 會計員   ZKKz?reM'  
accounting 會計   Y40Hcc+Fx  
accounting system 會計制度   "kC uCc  
accounts payable 應付賬款   *hI  
accounts receivable 應收賬款   b&.j>=  
accumulated profits 累積利益   :>gzWVE<  
adjusting entry ?#123;整記錄   h>v;1QO9D  
adjustment ?#123;整   wN,DTmtD  
administration expense 管理費用   p8<Y5:`  
advances 預付   7Mxw0J  
advertising expense 廣告費   uPk`9c 52%  
agency 代理   O!+LM{> F  
agent 代理人   %AbA(F  
agreement 契約   =|IB=  
allotments 分配數   ^p#f B4z  
allowance 津貼   2`(-l{3  
amalgamation 合併   Uq/#\7/rL  
amortization 攤銷   *ayn<Vlh`^  
amortized cost 應攤成本   [9f TN2'z  
annuities 年金   @MIBW)P<  
applied cost 已分配成本   =PXQX(_  
applied expense 已分配費用   et";*EZJX  
applied manufacturing expense 己分配製造費用   '| Enc"U  
apportioned charge 攤派費用   Vx_lI #3  
appreciation 漲價   %FnaS u  
article of association 公司章程   j.MpQ^eJ7  
assessment 課稅   qJQE|VM&  
assets 資產   MCH
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attorney fee 律師費   u9>zC QRO  
audit 審計   g]|K@sm  
auditor 審計員   O[Xl*9P  
average 平均數   *z4n2"<l  
average cost 平均成本   l!f/0Rx5  
bad debt 壞賬   $3BCA)5:  
balance 餘額   "Y@rNmBj  
balance sheet 資產負債表   dj*%^c
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bank account 銀行賬戶  
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bank balance 銀行結存   6zK8-V?9F  
bank charge 銀行手續費   Zd@'
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bank deposit 銀行存款   IVD1mk  
bank discount 銀行貼現   !xoN%5!  
bank draft 銀行匯票   z'a#lA.$}  
bank loan 銀行借款   %+oWW5
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bank overdraft 銀行透支   MdK!Y  
bankers acceptance 銀行承兌   9`}Wp2  
bankruptcy 破產   @AUx%:}0Y:  
bearer 持票人   /0QGU4=  
beneficiary 受益人   
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bequest 遺產   P9Hv){z  
bill 票據   Lv@JfN"O  
bill of exchange 匯票   R?Y#>K  
bill of lading 提單   %C=^ h1t%  
bills discounted 貼現票據   EqzS={Olj  
bills payable 應付票據   vQ=W<>1  
bills receivable 應收票據   U#G[#sd> K  
board of directors 董事會   A+%oE  
bonds 債券   <ml Qn?u  
bonus 紅利   {= Dtajz  
book value 賬面價值   ~[XDK`B
  
bookkeeper 簿記員   Ggy_ Ct
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bookkeeping 簿記   xP3_  
branch office general ledger 支店往來賬戶   y XZZ)i_  
broker 經紀人   e#Jx|Ej=  
brought down 接前   9 O| "Ws>{  
brought forward 接上頁   8[(eV.  
budget 預算   w
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by-product 副產品   X0 &1ICZ  
by-product sales 副產品銷售   quc?]rb  
capital 股本   ~rEU83  
capital income 資本收益   TF 6_4t6  
capital outlay 資本支出   v :]y#y  
capital stock 股本   f XxdOn.  
capital stock certificate 股票   DG8]FhD^b  
carried down 移後   flTK  
carried forward 移下頁   >XP]NY}Po[  
cash 現金   dT8m$}h9  
cash account 現金賬戶   pH.wCD:
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cash in bank 存銀行現金   LFy5tX#  
cash on delivery 交貨收款   p,}-8#K[  
cash on hand 庫存現金   B1
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cash payment 現金支付   +]
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cash purchase 現購   L*bUjR,C  
cash sale 現沽   uRG0}>]|U  
cashier 出?#123;員   (:E_m|00;  
cashiers check 本票   r/=v;4.W  
certificate of deposit 存款單折   bTZ/$7pp9  
certificate of indebtedness 借據   {'Nvs_{6  
certified check 保付支票   *A2J[,?c  
certified public accountant 會計師   ug[|'tR8  
charges 費用   {55{YDqx  
charge for remittances 匯水手續費   @ & #df  
charter 營業執照   RL |.y~  
chartered accountant 會計師   )0`;leli  
chattles 動產   T8>:@EL-k  
check 支票   a*hOT_;#  
che stub 支票存根   ]O',Ei^  
closed account 己結清賬戶   <.(IJ  
closing 結算   4XK*sR0-`  
closing entries 結賬紀錄   %KNnss}  
closing stock 期末存貨   k\|G%0Jw  
closing the book 結賬   w
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columnar journal 多欄日記賬   dgpo4'c
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combination 聯合   0trVmWQ8  
commission 佣金   1B=vrG q  
commodity 商品   3;~1rw=$<  
common stock 普通股   M_+&XLnzsJ  
company 公司   1i#uKKwE  
compensation 賠償   NUiZ!&  
compound interest 複利   0!veLXeK!  
consignee 承銷人   Tn2Z{.q$  
consignment 寄銷   EHkb{Q8  
consignor 寄銷人   X}p#9^%N  
consolidated balance sheet 合併資產負債表   YQ X+lE  
consolidated profit and loss account 合併損益表   %]nYv#K  
consolidation 合併   3 8pw  
construction cost 營建成本   AuHOdiJ  
construction revenue 營建收入   67%eAS  
contract 合同   pl Ii  
control account 統制賬戶   ?{%P9I  
copyright 版權   @!fy24R]D  
corporation 公司   -"u}lCz>  
cost 成本   ^M6v;8EU  
cost accounting 成本會計   K`* 8*k{  
cost of labour 勞工成本   &+6XdhX  
cost of production 生產成本   t&:'Ag .G  
cost of manufacture 製造成本   9_JK.  
cost of sales 銷貨成本   x68J [; jm  
cost price 成本價格   \$^ z.  
credit 貸方   EAxg>}'1j  
credit note 收款通知單   ~6.AE/ow  
creditor 債權人   xb0hJ~e  
crossed check 橫線支票   2/=CrK  
current account 往來活期賬戶   &tw.]3  
current asset 流動資產   6[wej$u  
current liability 流動負債   ^~-i>gTD  
current profit and loss 本期損益   ,,mkB6;  
debit 借方   ~cy/\/oO  
debt 債務   SEXe K
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debtor 債務人   -en:81a#  
deed 契據   b')CGqbbmT  
deferred assets 遞延資產   'e02rqip{  
deferred liabilities 遞延負債   cKh
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delivery 交貨   M|?qSFv:  
delivery expense 送貨費   $5r[YdnY<  
delivery order 出貨單   GBu&2}  
demand draft 即期匯票   QXishHk&  
demand note 即期票據   ZJsc?*@  
demurrage charge 延期費   dMw7Lp&  
deposit 存款   +`kfcA#pi  
deposit slip 存款單    ;4 R1  
depreciation 折舊   :y!e6  
direct cost 直接成本   T({:Y. A;  
direct labour 直接人工   T9KzVxHp5  
director 董事   f%ZqK_CW  
discount 折扣   @YdS_W  
discount on purchase 進貨折扣   LT!B]y  
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