[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。   %iqD5x$OA  
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acceptance 承兌   sV*H`N')S  
account 賬戶   NvX[zqNP_R  
accountant 會計員   4s oJ.j8  
accounting 會計   E=O\0!F|b  
accounting system 會計制度   [()koU#w.  
accounts payable 應付賬款   7F.4Ga;  
accounts receivable 應收賬款   ;722\y(Y  
accumulated profits 累積利益   z\4.Gm-  
adjusting entry ?#123;整記錄   b%c9oR's^  
adjustment ?#123;整   f* wx<  
administration expense 管理費用   >/6 _ ^  
advances 預付   dqcL]e  
advertising expense 廣告費   "d}Gp9+$VY  
agency 代理   ]hV*r@d  
agent 代理人   `XDl_E+>l  
agreement 契約   uhq8  
allotments 分配數   AbOf6%Env  
allowance 津貼   Gav$HLx  
amalgamation 合併   AQ^u  
amortization 攤銷    0
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amortized cost 應攤成本   {Y1Ck5  
annuities 年金   0PCGDLk8  
applied cost 已分配成本   |k9 C/  
applied expense 已分配費用   NwfVL4Xg  
applied manufacturing expense 己分配製造費用   MnHNjsO#  
apportioned charge 攤派費用   X5w$4Kj&4l  
appreciation 漲價   :rP=t ,  
article of association 公司章程   \GU<43J2uo  
assessment 課稅   f%8C!W]Dm  
assets 資產   K@ %].:  
attorney fee 律師費   y>ktcuML  
audit 審計   l%=;  
auditor 審計員   ^=*;X;7  
average 平均數   1B\WA8  
average cost 平均成本   lNv|M)I  
bad debt 壞賬   ?&uu[y  
balance 餘額   -F3-{E  
balance sheet 資產負債表   vw@S>GlGg  
bank account 銀行賬戶   6wg^FD_Q  
bank balance 銀行結存   .X;K%J2  
bank charge 銀行手續費   c[
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bank deposit 銀行存款   [_:nHZb  
bank discount 銀行貼現   3iU=c&P  
bank draft 銀行匯票   DW3G
 
bank loan 銀行借款   '0,^6'VWOV  
bank overdraft 銀行透支   x|29L7i  
bankers acceptance 銀行承兌   2t1ZIyv3D  
bankruptcy 破產   A/?7w   
bearer 持票人   iJ|uvPCE  
beneficiary 受益人   MfkN]\Jyw  
bequest 遺產   UL9n-M=  
bill 票據   :fJN->wY^s  
bill of exchange 匯票   VG~Vs@c(  
bill of lading 提單   :MDKC /mC  
bills discounted 貼現票據   'O-"\J\  
bills payable 應付票據   M'l ;:  
bills receivable 應收票據   A_UjC`  
board of directors 董事會   Z #m+ObHK1  
bonds 債券   BLJj(-  
bonus 紅利   @[v~y"tE}  
book value 賬面價值   D3K8F@d  
bookkeeper 簿記員   V^~:F  
bookkeeping 簿記   HLi%%"'  
branch office general ledger 支店往來賬戶   XB5DPx  
broker 經紀人   (uidNq
 
brought down 接前   hFBe,'3M  
brought forward 接上頁   e8b:)"R  
budget 預算   ,"0:3+(8;  
by-product 副產品   [a<SDMR  
by-product sales 副產品銷售   J|rq*XD}q  
capital 股本   ??/ 'kmd  
capital income 資本收益   v(%*b,^  
capital outlay 資本支出   !Xw5<J3L-  
capital stock 股本   K"@M,8hb  
capital stock certificate 股票   S0W||#Pr  
carried down 移後   3irl (;v  
carried forward 移下頁   '/% H3A#L  
cash 現金   Yu`~U,m  
cash account 現金賬戶   9-m=*|p  
cash in bank 存銀行現金   ;]:@n;c\  
cash on delivery 交貨收款   _h1mF<\ X^  
cash on hand 庫存現金   mRK>U$v  
cash payment 現金支付   dUdT7ixo  
cash purchase 現購   5Jnlz@P9  
cash sale 現沽   *DhiN  
cashier 出?#123;員   | VDV<g5h  
cashiers check 本票   r#mx~OVkk  
certificate of deposit 存款單折   q-d:TMkc  
certificate of indebtedness 借據   *}W_+qo"  
certified check 保付支票   6;5Ss?ep  
certified public accountant 會計師   "tpSg  
charges 費用   ht}wEvv  
charge for remittances 匯水手續費   ~WV"SaA)*U  
charter 營業執照   jb!i$/%w  
chartered accountant 會計師   El"Q'(:/U  
chattles 動產   S:ztXhif>  
check 支票   y1L,0 ]  
che stub 支票存根   7"D.L-H  
closed account 己結清賬戶   cj5+NM"  
closing 結算   ;i+#fQO7Q  
closing entries 結賬紀錄   FJ?IUy 6  
closing stock 期末存貨   \Y}8S/]  
closing the book 結賬   d m%8K6|  
columnar journal 多欄日記賬   ^pk7"l4Xm  
combination 聯合   , ++ `=o  
commission 佣金   Kx JqbLUC  
commodity 商品   b>JDH1)  
common stock 普通股   |$_sX9\`?|  
company 公司   y"w ShAR  
compensation 賠償   S>1Iky|  
compound interest 複利   ~61v5@  
consignee 承銷人   u\JNr}bL  
consignment 寄銷   c~ V*:$F  
consignor 寄銷人   r]36zX v  
consolidated balance sheet 合併資產負債表   k"w"hg&e  
consolidated profit and loss account 合併損益表   t\ewHZG"  
consolidation 合併   jo@J}`\Zt  
construction cost 營建成本   iAU@Yg`pt  
construction revenue 營建收入   UFuX@Lu0  
contract 合同   65^9  
control account 統制賬戶   (dSL7nel;L  
copyright 版權   h9W^[6  
corporation 公司   !g2+w$YVa  
cost 成本   #Mw8^FST  
cost accounting 成本會計   2jhxQL  
cost of labour 勞工成本   cYt!n5w~W  
cost of production 生產成本   `PH{syz  
cost of manufacture 製造成本   pyvSwD5t  
cost of sales 銷貨成本   HyWCMK6b  
cost price 成本價格   "'\$ g[k  
credit 貸方   PwLZkr@4^  
credit note 收款通知單   T nm.A?  
creditor 債權人   83q6Sv  
crossed check 橫線支票   c!9nnTap  
current account 往來活期賬戶   '`KY!
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current asset 流動資產   J/*`7Pd  
current liability 流動負債   c0u^zH<  
current profit and loss 本期損益   [ibu/W$  
debit 借方   D,FkB"ZZE  
debt 債務   ea')$gR  
debtor 債務人   <UQbt N-B\  
deed 契據   [hj6N*4 y  
deferred assets 遞延資產   CzEd8jeh7  
deferred liabilities 遞延負債   @s 2y~0}#  
delivery 交貨   <e</m)j  
delivery expense 送貨費   Ek]'km!  
delivery order 出貨單   @I!0-OjL  
demand draft 即期匯票   LSr]S79N1  
demand note 即期票據   Jze:[MYS  
demurrage charge 延期費   dlTt_.  
deposit 存款   \P`hq^;  
deposit slip 存款單   6,{$J  
depreciation 折舊   ~IN>3\j  
direct cost 直接成本   W:L AP R  
direct labour 直接人工   9;-p'C  
director 董事   *bA.zmzM  
discount 折扣   r<^HmpUJ  
discount on purchase 進貨折扣   ;;N9>M?b  
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