[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。   A7Po 3n%Q  
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acceptance 承兌   jgv`>o%<W  
account 賬戶   9=`Wp6Gmn  
accountant 會計員   i)a%!1Ar  
accounting 會計   fmX!6Kv  
accounting system 會計制度   b KtD"JG\  
accounts payable 應付賬款   W?woNt'n  
accounts receivable 應收賬款   ~f\G68c  
accumulated profits 累積利益   3uWkc3  
adjusting entry ?#123;整記錄   pCi#9=?N  
adjustment ?#123;整   \M<3}t  
administration expense 管理費用   };L ^w:  
advances 預付   Q\ppfc{,  
advertising expense 廣告費   qet>1<  
agency 代理   ^D%Za'  
agent 代理人   baV>N[F&  
agreement 契約   w;6bD'.>;  
allotments 分配數   \3f&7wU  
allowance 津貼   "R>FqX6FB  
amalgamation 合併   Pe73g%  
amortization 攤銷   58Xzup_"  
amortized cost 應攤成本   ypOLp SYk  
annuities 年金   Qn@Pd*DR  
applied cost 已分配成本   :rMM 4  
applied expense 已分配費用   \y`+B*\i  
applied manufacturing expense 己分配製造費用   : 18KR*;p  
apportioned charge 攤派費用   W !w,f;  
appreciation 漲價   ElhRF{R  
article of association 公司章程   F,BOgWwP  
assessment 課稅   "TyJP[/  
assets 資產   Fb`a~c~s  
attorney fee 律師費   TfYVw~p_%  
audit 審計   x!LQxoNF  
auditor 審計員   H,3\0BKk  
average 平均數   f5AjJYq1  
average cost 平均成本   1RcSTg  
bad debt 壞賬   yZr M.%V  
balance 餘額   9I27TKy  
balance sheet 資產負債表   >@xrs
 
bank account 銀行賬戶   3<?   
bank balance 銀行結存   R0ID2:i]F  
bank charge 銀行手續費   ajR%c2G;  
bank deposit 銀行存款   [qUN4x5b  
bank discount 銀行貼現   g9D^)V  
bank draft 銀行匯票   #6Fez`A  
bank loan 銀行借款   _.IxR k)T  
bank overdraft 銀行透支   I-y#Ks1p+  
bankers acceptance 銀行承兌   X+L) -d  
bankruptcy 破產   3~S'LxV  
bearer 持票人   d@`M CchCB  
beneficiary 受益人   c\B|KhDk  
bequest 遺產   &,A64y  
bill 票據   N{
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bill of exchange 匯票   $vC1 K5sLk  
bill of lading 提單   IW 21T  
bills discounted 貼現票據   uH/w\v_I  
bills payable 應付票據   drzL.@h|  
bills receivable 應收票據   SDu#Yt&mhh  
board of directors 董事會   3bk|<7tl  
bonds 債券   ku$$ 1xq  
bonus 紅利   +zXEYc  
book value 賬面價值   
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bookkeeper 簿記員   kt`nbm|aw  
bookkeeping 簿記   eP*lI<NQ1  
branch office general ledger 支店往來賬戶   7K)6^r^  
broker 經紀人   Ox#\M0Wn$3  
brought down 接前   H 0+dV3  
brought forward 接上頁    $o$ maA0  
budget 預算   rSXh;\MfB4  
by-product 副產品   q 0f3="  
by-product sales 副產品銷售   R|O8RlH  
capital 股本   )*4fzo  
capital income 資本收益   B<j'm0a>B  
capital outlay 資本支出   nF6q7  
capital stock 股本   =]:>"_jN  
capital stock certificate 股票   H*#s }9=kZ  
carried down 移後   zSo)k~&[3  
carried forward 移下頁   [2"<W!p  
cash 現金   Y3Vlp/"rB"  
cash account 現金賬戶   b Q]/?cCYV  
cash in bank 存銀行現金   a
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cash on delivery 交貨收款   -S3MH1TZ  
cash on hand 庫存現金   /pF`8
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cash payment 現金支付   D8 hr?:I9  
cash purchase 現購   O
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cash sale 現沽   $<:E'^SAS  
cashier 出?#123;員   (aD_zG=k5  
cashiers check 本票   v)
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certificate of deposit 存款單折   6iCr RjY*  
certificate of indebtedness 借據   \[Z?&  
certified check 保付支票   PO6&bIr  
certified public accountant 會計師   xg)v0y~  
charges 費用   J,Ks0MA  
charge for remittances 匯水手續費   ^Z:~91Tv-_  
charter 營業執照   V<Z[ nq  
chartered accountant 會計師   Me 5_4H&Sg  
chattles 動產   2W4qBaG$=  
check 支票   m1Y>Nj[f  
che stub 支票存根   76u&EG%  
closed account 己結清賬戶   bV ZMW/w  
closing 結算   **}h&k&%2  
closing entries 結賬紀錄   6/rFHY2q  
closing stock 期末存貨   e^.Fa59  
closing the book 結賬   oWYmj=D~2z  
columnar journal 多欄日記賬   '` pDngX  
combination 聯合   27;ci:5  
commission 佣金   7b<yVP;{  
commodity 商品   d/i`l*  
common stock 普通股   ">#wOm+ +  
company 公司   _q~=~nub  
compensation 賠償   ;[fw]P n  
compound interest 複利   HuOIFv  
consignee 承銷人   kT;S4B  
consignment 寄銷   0qX3v<+[6  
consignor 寄銷人   s8}@=]aA  
consolidated balance sheet 合併資產負債表   F7Zwh5W  
consolidated profit and loss account 合併損益表   ? M[ A7?  
consolidation 合併   jYe'V#5S#  
construction cost 營建成本   iezO9`  
construction revenue 營建收入   vd8{c7g:n  
contract 合同   Lq
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control account 統制賬戶   /iX+R@  
copyright 版權   {?yr'*  
corporation 公司   #-bA[eQV  
cost 成本   y\a1iy  
cost accounting 成本會計   u,&^&0K,  
cost of labour 勞工成本   U~p
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cost of production 生產成本   )kP5u`v  
cost of manufacture 製造成本   )b:7-}d  
cost of sales 銷貨成本   Y'
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cost price 成本價格   5=f|7yl  
credit 貸方   /n>qCuw  
credit note 收款通知單   Nqu>6^-z0  
creditor 債權人   /kfgx{jZ  
crossed check 橫線支票   lyGhdgWc  
current account 往來活期賬戶   &}A[x1x06)  
current asset 流動資產   }I :OsA w  
current liability 流動負債   d+'p@!W_  
current profit and loss 本期損益   cJrmm2.0kD  
debit 借方   2RX!V@z.G  
debt 債務   hRCed4qA  
debtor 債務人   rY bpih=x  
deed 契據   OVV]x{  
deferred assets 遞延資產   <kCU@SK
 
deferred liabilities 遞延負債   Y*UA,<-  
delivery 交貨   }5hqDBK?  
delivery expense 送貨費  
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delivery order 出貨單   1&-
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demand draft 即期匯票   /AW=5Ck-#  
demand note 即期票據   +u3=dj"[  
demurrage charge 延期費   7R`mf   
deposit 存款   Rp5#clsy  
deposit slip 存款單   S ;)w.  
depreciation 折舊   v-PXZ'7~  
direct cost 直接成本   /K(o]J0F  
direct labour 直接人工   G%s2P.cd  
director 董事   (JM5`XwM  
discount 折扣   ^pYxKU_O  
discount on purchase 進貨折扣   0:T|S>FsAm  
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