[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。   vuP1gem  
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acceptance 承兌   RW)C<g  
account 賬戶   # 9t/j`{  
accountant 會計員   gkdjH8
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accounting 會計   FdqUv%(Em  
accounting system 會計制度   8HOmWQS  
accounts payable 應付賬款   *+z({S_Nv  
accounts receivable 應收賬款   4kM<L}J#  
accumulated profits 累積利益   ivq4/Y]-X  
adjusting entry ?#123;整記錄   ^n]s}t}csV  
adjustment ?#123;整   3:(`#YY  
administration expense 管理費用   0d2%CsMS"D  
advances 預付   fm*Hk57  
advertising expense 廣告費   ;gyE5n-{  
agency 代理   %([c4el>\F  
agent 代理人   iiTUhO )  
agreement 契約   {;zPW!G  
allotments 分配數   Xy{+=UY  
allowance 津貼   8f.La  
amalgamation 合併   5ZVTI,4K  
amortization 攤銷   kYAvzuGRb  
amortized cost 應攤成本   rBf?kDt6l  
annuities 年金   #L)rz u  
applied cost 已分配成本   ]@>|y2  
applied expense 已分配費用   Kf4z*5Veqr  
applied manufacturing expense 己分配製造費用   9?8`"v  
apportioned charge 攤派費用   (AYD @  
appreciation 漲價   z#4g,)ZX  
article of association 公司章程   n3N"Ax  
assessment 課稅   ||V:',#,W  
assets 資產   X3[!xMij  
attorney fee 律師費   ?MH4<7?"  
audit 審計   E@FenCF  
auditor 審計員   vF&b|V+,  
average 平均數   W<Lrfo&=Y]  
average cost 平均成本   CkU=0mcY  
bad debt 壞賬   q1y4B`  
balance 餘額   hbeC|_+   
balance sheet 資產負債表   sfa'\6=O  
bank account 銀行賬戶   8=~>B@'  
bank balance 銀行結存   !UTJ) &  
bank charge 銀行手續費   o__q)"^~-  
bank deposit 銀行存款   F 4/Uu"J:  
bank discount 銀行貼現   Pcs@`&}7r  
bank draft 銀行匯票   ?=kswf  
bank loan 銀行借款   5WT\0]RUa  
bank overdraft 銀行透支   ^&iV%vQ[  
bankers acceptance 銀行承兌   .K
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bankruptcy 破產   WIm7p1U#V  
bearer 持票人   Be+:-t)  
beneficiary 受益人    o2  
bequest 遺產   919g5f`  
bill 票據   YkX=n{^  
bill of exchange 匯票    >9`ep7  
bill of lading 提單   {%{GZ  
bills discounted 貼現票據   sd53 _sV  
bills payable 應付票據   BvF_9  
bills receivable 應收票據   =]e^8;e9  
board of directors 董事會   cqx1NWlY  
bonds 債券   @3YuV=QfH  
bonus 紅利   gQWX<  
book value 賬面價值   ;Oy>-Ij5P  
bookkeeper 簿記員   E,7~kd~y`  
bookkeeping 簿記   &J$5+"/; X  
branch office general ledger 支店往來賬戶   sE6J:m(  
broker 經紀人   SWpUVZyd  
brought down 接前   |@.<}/  
brought forward 接上頁   $0T"YC%  
budget 預算   p'~5[JR:  
by-product 副產品   C`wI6!  
by-product sales 副產品銷售   VU9P\|c@<  
capital 股本   C4]%p
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capital income 資本收益   *GP_ut%  
capital outlay 資本支出   Y)}%SP>,  
capital stock 股本   m7vxzC*  
capital stock certificate 股票   X vMG09  
carried down 移後   9^ p{/Io  
carried forward 移下頁   1 ],, Ar5  
cash 現金   fhKiG%i'l  
cash account 現金賬戶   4iqmi<[("  
cash in bank 存銀行現金   b6&NzUt34V  
cash on delivery 交貨收款   D^55:\4(  
cash on hand 庫存現金   v`^J3A  
cash payment 現金支付   mwH!:f  
cash purchase 現購   $?AA"Nz  
cash sale 現沽   @T1+b"TC  
cashier 出?#123;員   xY2_
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cashiers check 本票    /;6@M=6u  
certificate of deposit 存款單折   -WvgK"k  
certificate of indebtedness 借據   B
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certified check 保付支票   ^85n9a?8  
certified public accountant 會計師   FJ8@b  
charges 費用   H~ n~5 sF"  
charge for remittances 匯水手續費   o MkY#<Q}  
charter 營業執照   v9m;vWp  
chartered accountant 會計師   jUvA<r  
chattles 動產   P 4*MV  
check 支票   #Jz&9I<OKx  
che stub 支票存根   ) Zo_6%  
closed account 己結清賬戶   QhQ"OVFr#  
closing 結算   9+ l3$  
closing entries 結賬紀錄   qlITQKGG  
closing stock 期末存貨   Q4Fq=kTE  
closing the book 結賬   wZ8 MhE  
columnar journal 多欄日記賬   aroVyUs3j  
combination 聯合   -{U>} Y)  
commission 佣金   D%UZ'bHN*  
commodity 商品   68<Z\WP  
common stock 普通股   rn: zKTyhw  
company 公司   \UqS -j|  
compensation 賠償   g T&'i(c  
compound interest 複利   5b1uD>,;y  
consignee 承銷人   kEhm'  
consignment 寄銷   dIpW!Pj^  
consignor 寄銷人   %M#?cmt  
consolidated balance sheet 合併資產負債表   |F@xwfgb  
consolidated profit and loss account 合併損益表   w&yGYHg  
consolidation 合併   x2;i< |  
construction cost 營建成本   >q@Sd  
construction revenue 營建收入   ]]=fA 4(  
contract 合同   =lC;^&D-0/  
control account 統制賬戶   w
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copyright 版權   BCUt`;q ]B  
corporation 公司   Zxc7nLKF~  
cost 成本   T<+ht8&M8  
cost accounting 成本會計   0w(T^GhZ  
cost of labour 勞工成本   pq[X)]z|  
cost of production 生產成本   xD
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cost of manufacture 製造成本   dG-or  
cost of sales 銷貨成本   -}X?2Q  
cost price 成本價格   =v4r M0m,  
credit 貸方   .blft,'  
credit note 收款通知單   S1^nC tSF  
creditor 債權人   1%spzkE 3P  
crossed check 橫線支票   mw(c[.
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current account 往來活期賬戶   f-3'D-{EKt  
current asset 流動資產   jc&/}o$K  
current liability 流動負債   n(1wdlEp  
current profit and loss 本期損益   =^Sw*[eiy  
debit 借方   (#bp`Kih  
debt 債務   @>G&7r:U  
debtor 債務人   'ZC}9=_g  
deed 契據   y=9Dxst"V  
deferred assets 遞延資產   aM{@1mBm  
deferred liabilities 遞延負債   & &" 'dL  
delivery 交貨   _2m[(P9d  
delivery expense 送貨費   7"F|6JP"$c  
delivery order 出貨單   ~mK-8U4>K,  
demand draft 即期匯票   <r<Dmn|\a  
demand note 即期票據   M
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demurrage charge 延期費   z$c&=Q  
deposit 存款   3WCqKXJ7  
deposit slip 存款單   ) \-96 xd  
depreciation 折舊   7Aio`&^  
direct cost 直接成本   G(As%r]  
direct labour 直接人工   T)(e!Xz  
director 董事   qE0FgqRB  
discount 折扣   =! N _^cb  
discount on purchase 進貨折扣   *H5PT  
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