[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。   AXW.`~ 4  
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acceptance 承兌   ~<m^  
account 賬戶   0!_?\)X  
accountant 會計員   !}#> ky!t  
accounting 會計   czuIs|_K*  
accounting system 會計制度   [49Cvde^  
accounts payable 應付賬款   49$<:{~  
accounts receivable 應收賬款   `KFEz v  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   v{VF>qEP  
adjustment ?#123;整   :^v Q 4/,  
administration expense 管理費用   u;-&r'J>  
advances 預付   d?2ORr|m=  
advertising expense 廣告費   pO c2V  
agency 代理   VAz4@r7hkq  
agent 代理人   |Ev|A9J!  
agreement 契約   ^H3N1eC,`F  
allotments 分配數   yu6{6[  
allowance 津貼   <m]0!ii  
amalgamation 合併   Yi*F;V  
amortization 攤銷   e~N&?^M  
amortized cost 應攤成本   :ZV|8xI  
annuities 年金   ^w60AqR8  
applied cost 已分配成本   3ic /xy;}  
applied expense 已分配費用    ?<EzILM  
applied manufacturing expense 己分配製造費用   U]=yCEb8p  
apportioned charge 攤派費用   oS fr5 i  
appreciation 漲價   E1eGZ&&Gd  
article of association 公司章程   Q&eyqk   
assessment 課稅   4]h/t&ppq  
assets 資產   j Q5F}  
attorney fee 律師費   N3n]  
audit 審計    AG@gOm  
auditor 審計員   ^v'kEsE^*  
average 平均數   -e/}DGL  
average cost 平均成本   rexv)!J  
bad debt 壞賬   | ys5.|  
balance 餘額   yYA*5 7^A  
balance sheet 資產負債表   .gx^L=O:  
bank account 銀行賬戶   V]F D'XAl  
bank balance 銀行結存   ]F4QZV
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bank charge 銀行手續費   nK1eh@a9Qv  
bank deposit 銀行存款   {dpC;jsW1  
bank discount 銀行貼現   bC `<A  
bank draft 銀行匯票   .~f )4'T 9  
bank loan 銀行借款   o5o myMN  
bank overdraft 銀行透支   djdTh +>28  
bankers acceptance 銀行承兌   
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bankruptcy 破產   :y-;
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bearer 持票人   fEHFlgN3Ap  
beneficiary 受益人   &n6{wtBP  
bequest 遺產   D&%8JL  
bill 票據   4=L>  
bill of exchange 匯票   v  -}f P  
bill of lading 提單   23gN;eD+m6  
bills discounted 貼現票據   .l1
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bills payable 應付票據   ~T_|?lU`R  
bills receivable 應收票據   LZV-E=`  
board of directors 董事會   dk|LC-]`A  
bonds 債券   U>2KjZB  
bonus 紅利   |[?O tv  
book value 賬面價值   Hd~g\  
bookkeeper 簿記員   0=$/  
bookkeeping 簿記   Q,KNZxT, q  
branch office general ledger 支店往來賬戶   2{79,Js0  
broker 經紀人   J!uG/Us  
brought down 接前   d&+]@ Ii
 
brought forward 接上頁   0/R;
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budget 預算   CvU$Fsb  
by-product 副產品   q/EX`%U  
by-product sales 副產品銷售   FRQ.ix2  
capital 股本   hVzyvpw  
capital income 資本收益   4 Ej->T.  
capital outlay 資本支出   RE>Q5#
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capital stock 股本   nwFBuP<LR  
capital stock certificate 股票   //63|;EEkl  
carried down 移後   /vSG mW-*  
carried forward 移下頁   $${I[2R)  
cash 現金   jIs>>  
cash account 現金賬戶   EF)BezG5y  
cash in bank 存銀行現金   :^)?AO#J  
cash on delivery 交貨收款   "\o#YC  
cash on hand 庫存現金   \s)MNs  
cash payment 現金支付   hEZvi   
cash purchase 現購   $JY\q2  
cash sale 現沽   rCPIz<  
cashier 出?#123;員   :h(HKMSk1  
cashiers check 本票   I
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certificate of deposit 存款單折   L$PbC!1  
certificate of indebtedness 借據   XDPR$u8hM  
certified check 保付支票   (<Cq_Kw  
certified public accountant 會計師   `etw[#~N  
charges 費用   ]o] VS  
charge for remittances 匯水手續費   /8l-@P.o  
charter 營業執照   )L b` 4B  
chartered accountant 會計師   o +$v0vg%T  
chattles 動產   *:L"#20:R  
check 支票   EH844k8 p  
che stub 支票存根   f;'*((  
closed account 己結清賬戶   c(Dp`f,  
closing 結算   > $m<R&  
closing entries 結賬紀錄   }097 [-g7  
closing stock 期末存貨   ZXnacc~s  
closing the book 結賬   !aT:0m$:9c  
columnar journal 多欄日記賬   YS|Dw'%g /  
combination 聯合   H:DR?'yW  
commission 佣金   IWo'{pk  
commodity 商品   BE0l2[i?  
common stock 普通股   E)*ht;u  
company 公司   PysDDU}v  
compensation 賠償   Ze0qRLuH!  
compound interest 複利   Biv)s@"f-Q  
consignee 承銷人   HYdM1s6vo  
consignment 寄銷   (_pw\zk>  
consignor 寄銷人   ~R|9|k  
consolidated balance sheet 合併資產負債表   fG0
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consolidated profit and loss account 合併損益表   }d%CZnY&7  
consolidation 合併   og";mC  
construction cost 營建成本   cSPQ NYU:  
construction revenue 營建收入   R'gd/.[e  
contract 合同   &{j!!LL  
control account 統制賬戶   qx#M6\L!  
copyright 版權   #da{3>z:  
corporation 公司   Wc@ ,#v  
cost 成本   ]gBnzh.  
cost accounting 成本會計   &PJ;B)b  
cost of labour 勞工成本   ,>B11Z}PH  
cost of production 生產成本   Zu"qTJE/1  
cost of manufacture 製造成本   .=eEuH  
cost of sales 銷貨成本   3jZGO9ttnS  
cost price 成本價格   d[ 6 'w ?  
credit 貸方   2Hd\>{*  
credit note 收款通知單   qt L]x -O  
creditor 債權人   HO<|EH~lu  
crossed check 橫線支票   n3p@duC4  
current account 往來活期賬戶   1{N+B#*<[X  
current asset 流動資產   G' U_I  
current liability 流動負債   RG'iWA,9m`  
current profit and loss 本期損益   gGP6"|tc4  
debit 借方   aL:|Dr3SX  
debt 債務   1%_RXQVG  
debtor 債務人   Phi5;U!  
deed 契據   v*V(hMy  
deferred assets 遞延資產   cvsH-uAp  
deferred liabilities 遞延負債   WK$\#>T  
delivery 交貨   :6Z2@9.}w  
delivery expense 送貨費   OJu>#   
delivery order 出貨單   a{xJ#_/6  
demand draft 即期匯票   e:HORc~U  
demand note 即期票據   zr!7*, p  
demurrage charge 延期費   G_1r&[N3  
deposit 存款   bse`Xfg  
deposit slip 存款單   q0}u%Yz  
depreciation 折舊   CcUF)$kz  
direct cost 直接成本   vD8pVR+  
direct labour 直接人工   Movm1*&=  
director 董事   ))
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discount 折扣   W(]A^C=/  
discount on purchase 進貨折扣   nFJW\B&(`  
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