[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。   7>~iS@7GV  
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acceptance 承兌   eS.]@E-T  
account 賬戶   mY AFruN  
accountant 會計員   (,TO|  
accounting 會計   $I/p6  
accounting system 會計制度   aLq;a  
accounts payable 應付賬款   /<2_K4(-{4  
accounts receivable 應收賬款   ]e3nnS1*.  
accumulated profits 累積利益   .cabw+&7  
adjusting entry ?#123;整記錄   wS^-o  
adjustment ?#123;整   e5/_Vga  
administration expense 管理費用   a,E;R$[!  
advances 預付   @t^2/H ?O  
advertising expense 廣告費   kj#yG"3+  
agency 代理   A^Zs?<C-  
agent 代理人   .)GVb<w  
agreement 契約   2~4C5@Sx
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allotments 分配數   oaK~:'  
allowance 津貼   # Nd+X@j  
amalgamation 合併   l^"G\ZVI  
amortization 攤銷   Y5opZG  
amortized cost 應攤成本   FV9RrI2  
annuities 年金   Xm-63U`w5  
applied cost 已分配成本   I|5OCTu
 
applied expense 已分配費用   >6dgf
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applied manufacturing expense 己分配製造費用   4<Y?#bm'  
apportioned charge 攤派費用   1_QO>T'  
appreciation 漲價   `Qhh{  
article of association 公司章程   `WT7w']NT  
assessment 課稅   zN:752d^+r  
assets 資產   Ygl!fC 4b  
attorney fee 律師費   F)IP~BE-k  
audit 審計   9x1Dyz 2?F  
auditor 審計員   s^ a`=kO  
average 平均數   1%+
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average cost 平均成本   AK!G#ug  
bad debt 壞賬   4jW{IGW  
balance 餘額   cjW]Nw  
balance sheet 資產負債表   Pm
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bank account 銀行賬戶   x9e 9$ww}  
bank balance 銀行結存   E*l"uV  
bank charge 銀行手續費   Kv7NCpq'  
bank deposit 銀行存款   6xe |L  
bank discount 銀行貼現   jZ;T&s  
bank draft 銀行匯票   9T1G /0k-  
bank loan 銀行借款   z)B=<4r  
bank overdraft 銀行透支   ^PI49iB  
bankers acceptance 銀行承兌   24Fx x9g  
bankruptcy 破產   Bz{ g4!ku  
bearer 持票人   3C2>  
beneficiary 受益人   WKf~K4BL>  
bequest 遺產   ]*|K8&jxl  
bill 票據   +=_Pl7?  
bill of exchange 匯票   ;GAYcVB   
bill of lading 提單   }NXESZYoi  
bills discounted 貼現票據   V("1\  
bills payable 應付票據   (G VGoh&  
bills receivable 應收票據   UPYM~c+}  
board of directors 董事會   MlZ`g,{  
bonds 債券   Z:_y,( 1Q  
bonus 紅利   t/Fe"T[,V  
book value 賬面價值   #<o#kJL  
bookkeeper 簿記員   "->:6Oe2   
bookkeeping 簿記   % 8Z,t+'  
branch office general ledger 支店往來賬戶   `{Jb{L@f  
broker 經紀人   ob{pQx7  
brought down 接前   *`#,^p`j b  
brought forward 接上頁   "x)DE,  
budget 預算   IoA;q)  
by-product 副產品   lu_Gr=#O  
by-product sales 副產品銷售   K5SO($  
capital 股本   ThxrhQ q[+  
capital income 資本收益   
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capital outlay 資本支出   <B`V  
capital stock 股本   ShpnFuH  
capital stock certificate 股票   >gl.(b25C  
carried down 移後   5qy}~dQ  
carried forward 移下頁   8;8}Oq  
cash 現金   ja/[PHq"  
cash account 現金賬戶   ~|rkt`8p  
cash in bank 存銀行現金   %j@FZ )a[  
cash on delivery 交貨收款   C)
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cash on hand 庫存現金   1RA$hW@}  
cash payment 現金支付   "tM/`:Qp  
cash purchase 現購   {P&^Erx  
cash sale 現沽   ^v-'=1ub?  
cashier 出?#123;員   #A;Z4jK  
cashiers check 本票   `qTY  
certificate of deposit 存款單折   F6p1 VFs  
certificate of indebtedness 借據   .TC `\mV  
certified check 保付支票   lG9ARRy(=  
certified public accountant 會計師   4:$>,D\  
charges 費用   Q8?D}h  
charge for remittances 匯水手續費   W#j,{&KVn  
charter 營業執照   E6:p  
chartered accountant 會計師   "N]o5d  
chattles 動產   !\1W*6U8;  
check 支票   / JB4#i7  
che stub 支票存根   jm\#($gl=  
closed account 己結清賬戶   Q=E@i9c9  
closing 結算   pm\X*t}L  
closing entries 結賬紀錄   ?LI9F7n  
closing stock 期末存貨   $0T"YC%  
closing the book 結賬   p'~5[JR:  
columnar journal 多欄日記賬   C`wI6!  
combination 聯合   D}sGBsOW  
commission 佣金   #~;8#!X  
commodity 商品   'qAfei']  
common stock 普通股   P*`xiTA  
company 公司   Cg pT(E\E  
compensation 賠償   9Z'eBp  
compound interest 複利   +E|ouFI  
consignee 承銷人   _~Vz+nT  
consignment 寄銷   C+XZDY(=Z  
consignor 寄銷人   acQNpT  
consolidated balance sheet 合併資產負債表   +f!,K  
consolidated profit and loss account 合併損益表   b6&NzUt34V  
consolidation 合併   D^55:\4(  
construction cost 營建成本   v`^J3A  
construction revenue 營建收入   mwH!:f  
contract 合同   $?AA"Nz  
control account 統制賬戶   JyC&L6[]Z  
copyright 版權   <0)ud)~u  
corporation 公司   ?K {1S  
cost 成本   '%C.([  
cost accounting 成本會計   7CM03R[P  
cost of labour 勞工成本   E5G"QnxR>N  
cost of production 生產成本   (M,VwwN  
cost of manufacture 製造成本   Fx5d@WNa>  
cost of sales 銷貨成本   ih |Ky+!  
cost price 成本價格   Uy5!H1u  
credit 貸方   < iI6@X>  
credit note 收款通知單   w/5^R  
creditor 債權人   @B[Cc`IN"  
crossed check 橫線支票   puN=OX}C  
current account 往來活期賬戶   u#WTh%/  
current asset 流動資產   C_cs(}wi  
current liability 流動負債   @[tV_Z%,b  
current profit and loss 本期損益   5;8B!%b  
debit 借方   )kKmgtj  
debt 債務   cO+Xzd;838  
debtor 債務人   _iJXp0g  
deed 契據   &4& 33D  
deferred assets 遞延資產   s%[GQQ-N  
deferred liabilities 遞延負債   l@rwf$-  
delivery 交貨   igBrmaY'  
delivery expense 送貨費   !{tiTA  
delivery order 出貨單   F] ?@X  
demand draft 即期匯票   q%k(M[  
demand note 即期票據   a,*p_:~i  
demurrage charge 延期費   |
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deposit 存款   bro  
deposit slip 存款單   w&yGYHg  
depreciation 折舊   cPsn] U  
direct cost 直接成本   dMs||&|&  
direct labour 直接人工   @ Rx6 >52>  
director 董事   q7f;ZK=f  
discount 折扣   DwmU fZp  
discount on purchase 進貨折扣   Fiu!!M6  
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