[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。   6M13f@v  
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acceptance 承兌   z)HD`Ho  
account 賬戶   ;A#`]-i C  
accountant 會計員   jg?x&'u\)  
accounting 會計   ei rzYt  
accounting system 會計制度   <vXGi  
accounts payable 應付賬款   )c8j}  
accounts receivable 應收賬款   :]J Ye*  
accumulated profits 累積利益   :>+s0
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adjusting entry ?#123;整記錄   b, :QT~g=  
adjustment ?#123;整   q7"7
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administration expense 管理費用   =+AS/J q  
advances 預付   ?wO-cnl  
advertising expense 廣告費   n_'s=]~  
agency 代理   }fKSqB]T-  
agent 代理人   C:H
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agreement 契約   wQRZ"ri,  
allotments 分配數   4._(|  
allowance 津貼   .w]GWL  
amalgamation 合併   23h % < ,  
amortization 攤銷   8jyG"
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amortized cost 應攤成本   @r?
Uua  
annuities 年金   F4K0) ;  
applied cost 已分配成本   %JLk$sP9y`  
applied expense 已分配費用   /z}~zO  
applied manufacturing expense 己分配製造費用   /tUy3myJ  
apportioned charge 攤派費用   :rg5K
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appreciation 漲價   ~q~MoN<R  
article of association 公司章程   mW:!M!kk  
assessment 課稅   z`\F@pX%wC  
assets 資產   Aj0Tfdxy  
attorney fee 律師費   G#?Sfn O0  
audit 審計   )HvnoUO0  
auditor 審計員   *W kIq>  
average 平均數   {uHU]6d3qy  
average cost 平均成本   FXs*vg`  
bad debt 壞賬   SCz(5[
MZJ  
balance 餘額   Y*!qG  
balance sheet 資產負債表   0pbtH8~  
bank account 銀行賬戶   8HP6+c%  
bank balance 銀行結存   v{A KEX*  
bank charge 銀行手續費   ^.>jGI%rB  
bank deposit 銀行存款   pZeE61c/  
bank discount 銀行貼現   `(3/$%  
bank draft 銀行匯票   . Z%{'CC  
bank loan 銀行借款   L =8rH5  
bank overdraft 銀行透支   A*um{E+  
bankers acceptance 銀行承兌   J.8IwN1E  
bankruptcy 破產   Hbpqyl%O>  
bearer 持票人   PK"c4>q  
beneficiary 受益人   'z$
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bequest 遺產   !=N"v D*  
bill 票據   El@(mOu|  
bill of exchange 匯票   :duo#w"K  
bill of lading 提單   R~ZFy0  
bills discounted 貼現票據   E>}4$q[r  
bills payable 應付票據   l~M_S<4n  
bills receivable 應收票據   \.3D~2cU  
board of directors 董事會   n+PzA[  
bonds 債券   &cu lbcz  
bonus 紅利   APO>y  
book value 賬面價值   Dre]AsgiV  
bookkeeper 簿記員   ?|39u{  
bookkeeping 簿記   Ebd fV-E  
branch office general ledger 支店往來賬戶   [3!~PR]  
broker 經紀人   U\R}`l  
brought down 接前   qcN'e.A  
brought forward 接上頁   O/<K!;(@?  
budget 預算   *q1%IJ  
by-product 副產品   '60 L~`K  
by-product sales 副產品銷售   B4mR9HMh  
capital 股本   ka3u&3"  
capital income 資本收益   +9")KQT  
capital outlay 資本支出   EcCFbqS4W  
capital stock 股本   /;
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capital stock certificate 股票   `3hSLR  
carried down 移後   z5r$M  
carried forward 移下頁   L*~J%7  
cash 現金   E8~}PQW:I  
cash account 現金賬戶   1Y ]TA3:  
cash in bank 存銀行現金   ?'<nx{!c  
cash on delivery 交貨收款   sUU{fNC6|  
cash on hand 庫存現金   Ba/Yl  
cash payment 現金支付   B}&xaY  
cash purchase 現購   LH@j8YB5u  
cash sale 現沽   >b]S3[Q(  
cashier 出?#123;員    oD$J0{K6  
cashiers check 本票   .Fa4shNV  
certificate of deposit 存款單折   4'LB7}WG  
certificate of indebtedness 借據   &Y^WP?HS  
certified check 保付支票   $O dCL  
certified public accountant 會計師   T"0,r$
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charges 費用   NwZ@#D#[ Y  
charge for remittances 匯水手續費   &Ky_v^  
charter 營業執照   :bC40@  
chartered accountant 會計師   eR3$i)5  
chattles 動產   Jyqc2IH  
check 支票   1M}&ZH  
che stub 支票存根   J|w)&bV  
closed account 己結清賬戶   `8
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closing 結算   .({smN,B
  
closing entries 結賬紀錄   hjQ~uqbg  
closing stock 期末存貨   17OH]  
closing the book 結賬   Uv4`6>Ix  
columnar journal 多欄日記賬   -G|G_$9  
combination 聯合   R?
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commission 佣金   xQ'2BA
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commodity 商品   @, Wvvh  
common stock 普通股   A4]s~Ur  
company 公司   -^ C=]Medl  
compensation 賠償   MG{YrX)oi  
compound interest 複利   RJ$7XCY%`*  
consignee 承銷人   aN
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consignment 寄銷   gB4U*D0[e~  
consignor 寄銷人   5=1^T@~#&  
consolidated balance sheet 合併資產負債表   !0dNQ[$82  
consolidated profit and loss account 合併損益表   &c*^VL\  
consolidation 合併   jr`Ess  
construction cost 營建成本   zr U{@z$l  
construction revenue 營建收入   B.L]Rk\4  
contract 合同   5Fz.Y}  
control account 統制賬戶   ?Oc{bF7  
copyright 版權   ?Sb8@S&J  
corporation 公司   is@b&V]  
cost 成本   l3IWoa&sh  
cost accounting 成本會計   Zt3)]sB  
cost of labour 勞工成本   FEJ~k1z  
cost of production 生產成本   jH6&q
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cost of manufacture 製造成本   mSo_} je(  
cost of sales 銷貨成本   ?PyG/W  
cost price 成本價格   %DQhM,c@  
credit 貸方   5P'p2x#U  
credit note 收款通知單   wGZR31  
creditor 債權人   ?]4>rl}  
crossed check 橫線支票   rgOfNVyJG<  
current account 往來活期賬戶   Zx d~c]n  
current asset 流動資產   >X51$wBL  
current liability 流動負債   &EpAg@9!  
current profit and loss 本期損益   {iq3|x2[:  
debit 借方   oaK%Ww6~  
debt 債務   #-GJ&m8  
debtor 債務人   [S@}T zE  
deed 契據   SM^-Z|d?  
deferred assets 遞延資產   &< !Ufa&  
deferred liabilities 遞延負債   "ax..Mh\y  
delivery 交貨   DU=dLE6-P;  
delivery expense 送貨費   NVl [kw  
delivery order 出貨單   .%82P(  
demand draft 即期匯票   JO@|*/mL  
demand note 即期票據   h)me\U7UC  
demurrage charge 延期費   ez9q 7SpA  
deposit 存款   U`]T~9I  
deposit slip 存款單   5
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depreciation 折舊   mB0l "# F  
direct cost 直接成本   8L1oh
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direct labour 直接人工   NzW`B^p  
director 董事   :F?x)"WoQ+  
discount 折扣   q}FVzahv  
discount on purchase 進貨折扣   d O~O |Xsb  
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