[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。   wz-#kH5?  
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acceptance 承兌   +w ;2kw  
account 賬戶   cMCGaaLU  
accountant 會計員   
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accounting 會計   ]vJ] i<|b  
accounting system 會計制度   ,Qgxf';+$  
accounts payable 應付賬款   ;E8.,#/a  
accounts receivable 應收賬款   O<0G\sU  
accumulated profits 累積利益   >i>%
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adjusting entry ?#123;整記錄   7j&iHL  
adjustment ?#123;整   !^dvtv`K  
administration expense 管理費用   nMK,g>wp  
advances 預付   >AT{\W !N  
advertising expense 廣告費   %"2;i@  
agency 代理   i)Hjmf3  
agent 代理人   f\W1u#;u)  
agreement 契約   H1]An'qz,  
allotments 分配數   ,;aELhMZ  
allowance 津貼   L#Mul&r3x0  
amalgamation 合併   OC$Y8Ofr  
amortization 攤銷   kxJ! #%w  
amortized cost 應攤成本   'WEypz  
annuities 年金   KaJCfu yp  
applied cost 已分配成本   JmJ8s hq  
applied expense 已分配費用   =K6aiP$Ft  
applied manufacturing expense 己分配製造費用   "t4$%7L]  
apportioned charge 攤派費用   Pg]&^d&$  
appreciation 漲價   28KS*5S  
article of association 公司章程   b<|l*\  
assessment 課稅   "v @h  
assets 資產   :27GqY,3sK  
attorney fee 律師費   i
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audit 審計   nATEv2:G  
auditor 審計員   (x{
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average 平均數   mHqw,28}  
average cost 平均成本   oUMY?[Wp  
bad debt 壞賬   gpBpG  
balance 餘額   %!5[3b'h  
balance sheet 資產負債表   z\zmAus  
bank account 銀行賬戶   1gEeZ\B-&  
bank balance 銀行結存   Y )kO"  
bank charge 銀行手續費   <P)vx  
bank deposit 銀行存款   @`&kn;7T  
bank discount 銀行貼現   'eNcQJh  
bank draft 銀行匯票   ?0>% a$`  
bank loan 銀行借款   D<=:9  
bank overdraft 銀行透支   c#?JW:^|Df  
bankers acceptance 銀行承兌   H pHXt78  
bankruptcy 破產   m{(G%n>E&  
bearer 持票人   t(-`==.R  
beneficiary 受益人   i%m]<yElm  
bequest 遺產   ,qF;#nB-  
bill 票據   _e%jM[  
bill of exchange 匯票   yQA6w%  
bill of lading 提單   czMThm  
bills discounted 貼現票據   KTV~g@Jf  
bills payable 應付票據   EV}c,*);y  
bills receivable 應收票據   C NDf&dzX8  
board of directors 董事會   
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bonds 債券   <!ewb=[_$  
bonus 紅利   P4xQ:$2!
 
book value 賬面價值   W'l &rm@  
bookkeeper 簿記員   b5kw*h+/'h  
bookkeeping 簿記   > YHwWf-  
branch office general ledger 支店往來賬戶   Ob:}@jj  
broker 經紀人   GCn^+`.h1t  
brought down 接前   oxN~(H)/ #  
brought forward 接上頁   ;Kq/[$~0  
budget 預算   C -Q]f
 
by-product 副產品   >k gL N  
by-product sales 副產品銷售   M_-LI4>  
capital 股本   AV"fOK;#A  
capital income 資本收益   s8,N9o[.~P  
capital outlay 資本支出   fAHK<G4  
capital stock 股本   A=LyN$%  
capital stock certificate 股票   F!FXZht$P  
carried down 移後   a2l\B~n  
carried forward 移下頁   iNn]~L1  
cash 現金   0G-M.s}A  
cash account 現金賬戶   F9DY\EI  
cash in bank 存銀行現金   9>y6zFTV  
cash on delivery 交貨收款   RcQo1  
cash on hand 庫存現金   qJY'"_Q{  
cash payment 現金支付   ~f/nq/8  
cash purchase 現購   a!Z.Z
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cash sale 現沽   CAGaZ rx  
cashier 出?#123;員   9G7lPK  
cashiers check 本票   MO7:ZYq  
certificate of deposit 存款單折   ]
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certificate of indebtedness 借據   m_{?py@tZ  
certified check 保付支票   8Vcg30_+  
certified public accountant 會計師   %nU8 Ca  
charges 費用   *XRAM.  
charge for remittances 匯水手續費   9|Z25_sS  
charter 營業執照   >"^H"K/T  
chartered accountant 會計師   [nQ<pTg~r  
chattles 動產   >EQd;Af  
check 支票   qA4w*{JN  
che stub 支票存根   U%2[,c_  
closed account 己結清賬戶   xHs8']*
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closing 結算   j7&57'
 
closing entries 結賬紀錄   %O$4da"y  
closing stock 期末存貨   !}u'%  
closing the book 結賬   {VWX?Mm  
columnar journal 多欄日記賬   R)s@2S  
combination 聯合   y:TLGQ0  
commission 佣金   %G~f>  
commodity 商品   qla$}dnvc  
common stock 普通股   d|UK=B^x  
company 公司   Dps0$fc  
compensation 賠償   F8(6P1}E  
compound interest 複利   sq6|J])GgU  
consignee 承銷人   ?S9!;x<  
consignment 寄銷   /ESmQc:DWB  
consignor 寄銷人   Vx1xULd Y  
consolidated balance sheet 合併資產負債表   _7?LINF9  
consolidated profit and loss account 合併損益表   %xE9vN;  
consolidation 合併   :Oz! M&Ov  
construction cost 營建成本   a?]Ow J  
construction revenue 營建收入   0E9LZOw4T  
contract 合同    * A B  
control account 統制賬戶   JFw<Po,MEa  
copyright 版權   xngK_n  
corporation 公司   #q`-"2"|  
cost 成本   lNtZd?=>  
cost accounting 成本會計   y}NBJ  
cost of labour 勞工成本   a0y7a/@c  
cost of production 生產成本   X|Gsf= 1S  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   QO;W}c:N  
cost price 成本價格   A;~u"g'z&  
credit 貸方   _KSYt32N  
credit note 收款通知單   ^MPl wx  
creditor 債權人   b"-eQb  
crossed check 橫線支票   !b<c*J?f  
current account 往來活期賬戶   \M4/?<g  
current asset 流動資產   ;M '?k8L  
current liability 流動負債    r"s <;  
current profit and loss 本期損益   86J7%;^Xa  
debit 借方   `>^2MHF3LT  
debt 債務   Q`#Y_N-h+  
debtor 債務人   ^:Vwblv(  
deed 契據   ve.rpF\  
deferred assets 遞延資產   _9!_fIY  
deferred liabilities 遞延負債   *c}MI e'&  
delivery 交貨   SWujj,-[  
delivery expense 送貨費   rSU%!E+|<  
delivery order 出貨單   2J;h}/!H  
demand draft 即期匯票   MqXN,n+`k  
demand note 即期票據   wpw~[xd  
demurrage charge 延期費   [
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deposit 存款   S?.2V@Ic  
deposit slip 存款單   31b9pi}nf  
depreciation 折舊   _aOisN{  
direct cost 直接成本   RFyeA. N  
direct labour 直接人工   I>X_j)  
director 董事   -P+( =U  
discount 折扣   T9enyYt%  
discount on purchase 進貨折扣   OA#AiQUR  
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