[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。   x6tY _lzJ  
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acceptance 承兌   V:J6eks
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account 賬戶   0=DawJ9  
accountant 會計員   MzG.Qh'z  
accounting 會計   Yv
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accounting system 會計制度   -;*Z!|e9  
accounts payable 應付賬款   |VL ,\&7rk  
accounts receivable 應收賬款   B=Os?'2[  
accumulated profits 累積利益   vGw}e&YI  
adjusting entry ?#123;整記錄   ZP<X#]$qb  
adjustment ?#123;整   HfiM]^  
administration expense 管理費用   zL'n J  
advances 預付   9g"H9)EZ^  
advertising expense 廣告費   5 S&>9l  
agency 代理   'c D"ZVm1  
agent 代理人   '3VrHL@@g  
agreement 契約   $u 
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allotments 分配數   Vi_|m?E  
allowance 津貼   !c7Od )]  
amalgamation 合併   oH0\6:S  
amortization 攤銷   6dUP's_  
amortized cost 應攤成本   HvTQycG  
annuities 年金   0*/~9n-Vl  
applied cost 已分配成本   )J0VB't  
applied expense 已分配費用   &Te:l-x  
applied manufacturing expense 己分配製造費用   vrG NiGIi[  
apportioned charge 攤派費用   `h'^S,'*  
appreciation 漲價   .R,8<4  
article of association 公司章程   5;l_-0=  
assessment 課稅   4E)[<%  
assets 資產   Q~kwUZ  
attorney fee 律師費   $7,dKC &  
audit 審計   \ck3y]a[  
auditor 審計員   D4wB &~U  
average 平均數   voxlo>:  
average cost 平均成本    lzuZv$K  
bad debt 壞賬   dEiX!k$#  
balance 餘額   C@-JH\{\T#  
balance sheet 資產負債表   2h!3[{M\  
bank account 銀行賬戶   ov~m?Y]h  
bank balance 銀行結存   wSK?mS6  
bank charge 銀行手續費   Nvi14,q/  
bank deposit 銀行存款   BR=Yte /  
bank discount 銀行貼現   2i)y'+s  
bank draft 銀行匯票   5a/)
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bank loan 銀行借款   oCr
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bank overdraft 銀行透支   pqK3u)  
bankers acceptance 銀行承兌   e_TM#J(3  
bankruptcy 破產   {IVqV6:  
bearer 持票人   u=[oo@Rk`  
beneficiary 受益人   or<JjTJ\o_  
bequest 遺產   M: 6cma5  
bill 票據   ^=ikxZyO  
bill of exchange 匯票   <5q
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bill of lading 提單   `@&qf}`  
bills discounted 貼現票據   >XF@=Jp  
bills payable 應付票據   4$^=1ax  
bills receivable 應收票據   f19 i !  
board of directors 董事會   _W+TZa@_  
bonds 債券   ?>_.~b~  
bonus 紅利   b} *cw2  
book value 賬面價值   'e)t+  
bookkeeper 簿記員   9&tV
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bookkeeping 簿記   Km?i{TW  
branch office general ledger 支店往來賬戶   p,+~dn;=  
broker 經紀人   VtVnht1  
brought down 接前   vcmS]$}  
brought forward 接上頁   5?O"
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budget 預算   xR.Ql>  
by-product 副產品    oAL-v428  
by-product sales 副產品銷售   BK{8\/dg  
capital 股本   ,-b9:]{L  
capital income 資本收益   }&j&T9oX  
capital outlay 資本支出   V)`?J)  
capital stock 股本   mf3G$=[  
capital stock certificate 股票   SnqLF /d  
carried down 移後   ft7wMi  
carried forward 移下頁   $lqV(s  
cash 現金   iY2bRXA  
cash account 現金賬戶   Q3DxjD  
cash in bank 存銀行現金   i<bs{Cu_S  
cash on delivery 交貨收款   _D:/?=y;e  
cash on hand 庫存現金   Q,$x6YwE  
cash payment 現金支付   efhwbn  
cash purchase 現購   ,LW0{(&z  
cash sale 現沽   S("bN{7nE  
cashier 出?#123;員   &ke4":7X  
cashiers check 本票   q\,H9/.0k  
certificate of deposit 存款單折   }S&{ &gh  
certificate of indebtedness 借據   E.}Zmr #H  
certified check 保付支票   QZ6M,\  
certified public accountant 會計師   f,1rmX1  
charges 費用   A!J5Wz>Q5  
charge for remittances 匯水手續費   v<) }T5~r  
charter 營業執照   5E@V@kw  
chartered accountant 會計師   IE6/ E   
chattles 動產   FD*y[A ?  
check 支票   +]6 EkZO  
che stub 支票存根   @l?%]%v|  
closed account 己結清賬戶   4k#6)e  
closing 結算   |qr[*c3$1  
closing entries 結賬紀錄   u/zC$L3B(  
closing stock 期末存貨   wqyAEVea'8  
closing the book 結賬   aX|`G]PhdI  
columnar journal 多欄日記賬   X;1q1X)K  
combination 聯合   *0U(nCT&m  
commission 佣金   O[]+v  
commodity 商品   }PXWRv.gW  
common stock 普通股   UYPBKf]A9  
company 公司   i~2>kxf;K1  
compensation 賠償   {ys_uS{c*  
compound interest 複利   iTX.?*  
consignee 承銷人   d+^;kse  
consignment 寄銷   V7^?jck  
consignor 寄銷人   UJZa1p@L  
consolidated balance sheet 合併資產負債表   l YhwV\3  
consolidated profit and loss account 合併損益表   z}&<DYD  
consolidation 合併   ;
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construction cost 營建成本   3.jwOFH$  
construction revenue 營建收入   %*uqtw8  
contract 合同   \)v.dQ!  
control account 統制賬戶   VTHDGBU  
copyright 版權   aql*@8 )m  
corporation 公司   l}wBthwCc  
cost 成本   sJD"u4#y  
cost accounting 成本會計   " JRlj  
cost of labour 勞工成本   oqE -q\!H  
cost of production 生產成本    w&-r  
cost of manufacture 製造成本   saZ ;ixV  
cost of sales 銷貨成本   r1\.Jz  
cost price 成本價格   Txxc-$z  
credit 貸方   |gaZq!l  
credit note 收款通知單   rS jC/O&b  
creditor 債權人   -L
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crossed check 橫線支票   #Y:/^Q$_qS  
current account 往來活期賬戶   vQh'C.  
current asset 流動資產   hImCy9i}  
current liability 流動負債   |joGrWv4  
current profit and loss 本期損益   /x-t-}  
debit 借方   ,s2.l/5r;C  
debt 債務   XyIw5 9  
debtor 債務人   K{iY
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deed 契據   qq/Cn4fN8  
deferred assets 遞延資產   h"'f~KM9a>  
deferred liabilities 遞延負債   crT[;w  
delivery 交貨   {tMD*?C[6  
delivery expense 送貨費   ~\^8 ^  
delivery order 出貨單   4e(@b3y  
demand draft 即期匯票   SX4p(t  
demand note 即期票據   2rH6ap  
demurrage charge 延期費   K%g\\uo   
deposit 存款   M]2 c
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deposit slip 存款單   zb4g\H 0  
depreciation 折舊   P-mrH
  
direct cost 直接成本   H^s SHj  
direct labour 直接人工   E,X,RM~ +D  
director 董事   "~ `-Jkm   
discount 折扣   Gnw>%f1@u  
discount on purchase 進貨折扣   4rx|6NV6  
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