[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。   EA#!h'-s  
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acceptance 承兌   nzl,y,  
account 賬戶   >[=`{B  
accountant 會計員   f+AIxSw  
accounting 會計   (@
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accounting system 會計制度   &H{>7q#r  
accounts payable 應付賬款   3l[hkRFu`  
accounts receivable 應收賬款   vb!KuI!:p  
accumulated profits 累積利益   GefgOlg5"  
adjusting entry ?#123;整記錄   c7wgjQ[   
adjustment ?#123;整   x#j_}L!V;  
administration expense 管理費用   ')RK(I  
advances 預付   <:-&yDh u  
advertising expense 廣告費   xG
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agency 代理   kk#d-! $[  
agent 代理人   qChPT:a  
agreement 契約   9z}kkYk  
allotments 分配數   H/f= 2b  
allowance 津貼   S/jHyJ,  
amalgamation 合併   6dMpd4"\  
amortization 攤銷   wE2?/wb  
amortized cost 應攤成本   | 'G$}]H  
annuities 年金   Qz;"b!  
applied cost 已分配成本   ljmHX2p  
applied expense 已分配費用   2Y{9Df  
applied manufacturing expense 己分配製造費用   ~<LI p%5(  
apportioned charge 攤派費用   8~&v\GDkF  
appreciation 漲價   j)Gr@F>  
article of association 公司章程   B4=gMVp1  
assessment 課稅   F$C:4c  
assets 資產   ppA8c6  
attorney fee 律師費   \g/E4U.+  
audit 審計   v<4zcMv  
auditor 審計員   ?'r[P03  
average 平均數   '/?&Gol-  
average cost 平均成本   F!8425oAw  
bad debt 壞賬   u05O[>w  
balance 餘額   9'M({/ 7y  
balance sheet 資產負債表   akoILX~u  
bank account 銀行賬戶   #a|5A:g%  
bank balance 銀行結存   QH:i)v*  
bank charge 銀行手續費   9UX-)!  
bank deposit 銀行存款   @P/{x@J  
bank discount 銀行貼現   Emo]I[<&q  
bank draft 銀行匯票   5Jp>2d  
bank loan 銀行借款   ^+&}:9Ml  
bank overdraft 銀行透支   $ a7
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bankers acceptance 銀行承兌   O^GTPYW  
bankruptcy 破產   X.Kxio $o  
bearer 持票人   gV0ZZ"M  
beneficiary 受益人   D
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bequest 遺產   GS@ wG  
bill 票據   Gf>T{Q`,is  
bill of exchange 匯票   j*nC IxF  
bill of lading 提單   Sw~<W%! ?  
bills discounted 貼現票據   m6}"g[nN  
bills payable 應付票據   iC">F.9#  
bills receivable 應收票據   @M-bE=  
board of directors 董事會   JdnZY.{S0  
bonds 債券   n r}H;wB  
bonus 紅利   eZHi6v)i  
book value 賬面價值   ;lldxS  
bookkeeper 簿記員   .u)YZN0\  
bookkeeping 簿記   $xqphhBg  
branch office general ledger 支店往來賬戶   Cv3H%g+as  
broker 經紀人   4Y
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brought down 接前   hH~Z hB  
brought forward 接上頁   |<S9nZg%p  
budget 預算   LQ._?35r  
by-product 副產品   k58lmuU  
by-product sales 副產品銷售   3
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capital 股本   VrDvd  
capital income 資本收益   h$3Y,
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capital outlay 資本支出   4V=dD<3m  
capital stock 股本   3j2}n o8O  
capital stock certificate 股票   2ZnTT {]_m  
carried down 移後   v^pE=f*/  
carried forward 移下頁   na~ r}77o  
cash 現金   *E>YLkg]  
cash account 現金賬戶   p 7sYgz  
cash in bank 存銀行現金   {.sF&(e  
cash on delivery 交貨收款   vwg\qKqSM  
cash on hand 庫存現金   )g-*fSa  
cash payment 現金支付   WWY9U  
cash purchase 現購   p?%G|Q  
cash sale 現沽   eL],\\q  
cashier 出?#123;員   f-#fi7  
cashiers check 本票   dW91nTQ:  
certificate of deposit 存款單折   6w54+n  
certificate of indebtedness 借據   mu(S9  
certified check 保付支票   Z#0z#M`  
certified public accountant 會計師   1}N5WBp  
charges 費用   2'++G[z  
charge for remittances 匯水手續費   mZORV3bN  
charter 營業執照   \Ew2@dF{O  
chartered accountant 會計師   tTY(I1  
chattles 動產   }/6jom9U?  
check 支票   6(wpf^br2  
che stub 支票存根   UO</4WJ  
closed account 己結清賬戶   ,5nrovv  
closing 結算   r"xo9&|  
closing entries 結賬紀錄   "jy'Dpy0m  
closing stock 期末存貨   Qf"gH<vT  
closing the book 結賬   HYtkSsXLN  
columnar journal 多欄日記賬   4bmp
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combination 聯合   >kd2GZe^_J  
commission 佣金   6$IAm#  
commodity 商品   o rEo$e<  
common stock 普通股   C!:\H<gI  
company 公司    gB?#T  
compensation 賠償   @o8\
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compound interest 複利   d6_ CsqV  
consignee 承銷人   "g0Ln5&  
consignment 寄銷   DBO
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consignor 寄銷人   z}Xn>-N-  
consolidated balance sheet 合併資產負債表   2/I^:*e  
consolidated profit and loss account 合併損益表   m'Wz0b^BO  
consolidation 合併   ]NN9FM.2b/  
construction cost 營建成本   x3]es"4Q  
construction revenue 營建收入   7Rq;V=2YV  
contract 合同   9c<lFZb;  
control account 統制賬戶   T*z >
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copyright 版權   2 3
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corporation 公司   /mvuSNk  
cost 成本   D\>CEBt  
cost accounting 成本會計   XjWoUnz  
cost of labour 勞工成本   6kHAoE
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cost of production 生產成本   V\Rbnvq  
cost of manufacture 製造成本   )N k^;
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cost of sales 銷貨成本   z!eY=G'  
cost price 成本價格   B;L~hM  
credit 貸方   qbmy~\ZY  
credit note 收款通知單   u=A&n6Q[Vo  
creditor 債權人   9"oc.ue.2D  
crossed check 橫線支票   0IxXhu6v  
current account 往來活期賬戶   HA>b'lqBM  
current asset 流動資產    |G{TA  
current liability 流動負債   *l^h;RSx  
current profit and loss 本期損益   m@)K]0g<f  
debit 借方   rj<r6  
debt 債務   ?HttqK)  
debtor 債務人   EG2NE,,r  
deed 契據   m8fxDepFA  
deferred assets 遞延資產   Em-8 8=XO  
deferred liabilities 遞延負債   /wVrr%SN  
delivery 交貨   j$a,93P5  
delivery expense 送貨費   V`=#j[gX)=  
delivery order 出貨單   7$k[cL1  
demand draft 即期匯票   | x/,  
demand note 即期票據   9PIm/10pP^  
demurrage charge 延期費   g!i\AMG?  
deposit 存款   YeK PoW  
deposit slip 存款單   EJ"[{AV  
depreciation 折舊   noV]+1#"V  
direct cost 直接成本   )k{zRq:d  
direct labour 直接人工   /X{:~*.z  
director 董事   5Jlz$]f  
discount 折扣   F`r=M%yh  
discount on purchase 進貨折扣   Oe5=2~4O  
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