[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。   y6jmn1K  
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acceptance 承兌   'O2#1SWe  
account 賬戶   PJ'lZu8?x  
accountant 會計員   m$mY<Q  
accounting 會計   VfqY_NmgC  
accounting system 會計制度   >"g<-!p@  
accounts payable 應付賬款   wU)5Evp[  
accounts receivable 應收賬款   {-N9
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accumulated profits 累積利益   J&ECm +2  
adjusting entry ?#123;整記錄   |z.GSI_!)  
adjustment ?#123;整   -s%-*K+,W  
administration expense 管理費用   =#2qX>?  
advances 預付   9'#.>Q>0=j  
advertising expense 廣告費   ZHD0u)ri=J  
agency 代理   D4O5@KfL  
agent 代理人   w[7.@%^[  
agreement 契約   <C"N X  
allotments 分配數   6(^Upk=59  
allowance 津貼   yX.5Y|A<  
amalgamation 合併   PT@e),{~o9  
amortization 攤銷   vs])%l%t  
amortized cost 應攤成本   :Mu8W_  
annuities 年金   4:eq{n  
applied cost 已分配成本   \P~rg
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applied expense 已分配費用   wQ=yY$VP  
applied manufacturing expense 己分配製造費用   1;:t~Y  
apportioned charge 攤派費用   N!Wq}#&l  
appreciation 漲價   e(=~K@m  
article of association 公司章程   ^Ii \vk  
assessment 課稅   vgA!?P3  
assets 資產   Fr3d#kVR  
attorney fee 律師費   x #X#V\w=  
audit 審計   R!k<l<9q  
auditor 審計員   5Jhbf2-  
average 平均數  
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average cost 平均成本   DPS1GO*  
bad debt 壞賬   Uq] EJu  
balance 餘額   O`[iz/7m  
balance sheet 資產負債表   r] JC~{  
bank account 銀行賬戶   ' MS!ss=r  
bank balance 銀行結存   (\m ulj  
bank charge 銀行手續費   $dZ>bXUw:  
bank deposit 銀行存款   ^M(`/1:  
bank discount 銀行貼現   L>~@ 9a\jO  
bank draft 銀行匯票   Fi?Q 4b  
bank loan 銀行借款   le^_6|ek  
bank overdraft 銀行透支   XAU_SPAjiw  
bankers acceptance 銀行承兌   *pb:9JKi  
bankruptcy 破產   N[bR&#p  
bearer 持票人   {GQ Aa  
beneficiary 受益人   9oje`Ay  
bequest 遺產   juYA`:qE&  
bill 票據   [}p  
bill of exchange 匯票   (U(/C5 '  
bill of lading 提單   ?zhI=1ED%  
bills discounted 貼現票據   z>mZT.  
bills payable 應付票據   .YjrV+om1  
bills receivable 應收票據   qJX+[PJ  
board of directors 董事會   6R-C0_'h  
bonds 債券   dE5 5  
bonus 紅利   ;h,R?mU  
book value 賬面價值   }c35FM,  
bookkeeper 簿記員   18O@ 1M  
bookkeeping 簿記   z{`6#  
branch office general ledger 支店往來賬戶   @[5_C?2  
broker 經紀人   Esz1uty  
brought down 接前   /zl3&~4  
brought forward 接上頁   ^.@yF;H  
budget 預算   ?z5ne??  
by-product 副產品   dXhCyr%"6  
by-product sales 副產品銷售   1#>&p%P!  
capital 股本   9
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capital income 資本收益   SaR}\Up  
capital outlay 資本支出   ;# R3k  
capital stock 股本   cyGN3t9`.  
capital stock certificate 股票   !@^y)v  
carried down 移後   %\X P:  
carried forward 移下頁   g{A3W) [ b  
cash 現金   ~
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cash account 現金賬戶   u\()E|?p  
cash in bank 存銀行現金   $ DDSN  
cash on delivery 交貨收款   d s|8lz,  
cash on hand 庫存現金   v:veV.y  
cash payment 現金支付   9feD!0A  
cash purchase 現購   J0?$v6S  
cash sale 現沽   2I]]WBW#:  
cashier 出?#123;員   pAJ=f}",]E  
cashiers check 本票   y3={NB+  
certificate of deposit 存款單折   k_*XJ<S!Y  
certificate of indebtedness 借據   rPiiC/T.`  
certified check 保付支票   o{{:|%m3Q  
certified public accountant 會計師   k Zk .]b  
charges 費用   >vD['XN,  
charge for remittances 匯水手續費   "xD}6(NL(r  
charter 營業執照   U;x1}eFT  
chartered accountant 會計師   <S\;k@f  
chattles 動產   ln C!g
 
check 支票   q4sl=`L5Sp  
che stub 支票存根   c&Gz> L  
closed account 己結清賬戶   ov\Ct%]  
closing 結算   `"xk,fVYd  
closing entries 結賬紀錄   d 3EjI6R*z  
closing stock 期末存貨   2j8Cv:{Nn%  
closing the book 結賬   7XUhJN3n  
columnar journal 多欄日記賬   \yih 1Om>~  
combination 聯合   2UU2Vm_6  
commission 佣金   5wzQ?07T_  
commodity 商品   Nl~Z,hT$*  
common stock 普通股   I6K7!+;2  
company 公司   :0M'=~[  
compensation 賠償   ?gd'M_-J,  
compound interest 複利   ((-aC`  
consignee 承銷人   ]~?S~l%  
consignment 寄銷   **T:eI+  
consignor 寄銷人   DgDSVFk ~  
consolidated balance sheet 合併資產負債表   vn|TiZ  
consolidated profit and loss account 合併損益表   3xBN10R#  
consolidation 合併   i'Y-V]->  
construction cost 營建成本   @ \!KF*v  
construction revenue 營建收入   \# 7 @a74  
contract 合同   ?@_v,,|  
control account 統制賬戶   !?BW_vY  
copyright 版權   tegOT]|  
corporation 公司   CHPL>'NJzc  
cost 成本   aN>U. SB  
cost accounting 成本會計   8BHL  
cost of labour 勞工成本   nURvy}<r  
cost of production 生產成本   P-[fHCg~  
cost of manufacture 製造成本   @b]VCv0*f%  
cost of sales 銷貨成本   D4AEZgC F,  
cost price 成本價格   "(0oP9lZ  
credit 貸方   X"kXNKV/n  
credit note 收款通知單   TRSOO}  
creditor 債權人   d-hbvLn  
crossed check 橫線支票   BD hLz  
current account 往來活期賬戶   :L]-'\y  
current asset 流動資產   =8O}t+U  
current liability 流動負債   vAi"$e  
current profit and loss 本期損益   {GUb'J  
debit 借方   '!pAnsXfO  
debt 債務   =ZG<BG_  
debtor 債務人   ah 4kA LO  
deed 契據   buRhQ"  
deferred assets 遞延資產   ~af8p {  
deferred liabilities 遞延負債   F\;2i:(  
delivery 交貨   e%pu.q\gK  
delivery expense 送貨費   j -#E?&2  
delivery order 出貨單   ';_1rh   
demand draft 即期匯票   )i&%cyZw  
demand note 即期票據  
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demurrage charge 延期費   XxhsPFv  
deposit 存款   Dp^"J85}   
deposit slip 存款單   -
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depreciation 折舊   |drf"lX<{  
direct cost 直接成本   7`Qde!+C  
direct labour 直接人工  
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director 董事   OO-_?8I}  
discount 折扣   YFG-U-t3  
discount on purchase 進貨折扣   =ntftSH  
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