[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。   V46[whL%r  
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acceptance 承兌   >g0@ Bk  
account 賬戶   .3&OFM  
accountant 會計員   >*xzSd?\  
accounting 會計   U%\2drM&]  
accounting system 會計制度   =8_TOvSJ4p  
accounts payable 應付賬款   ^V]DY!@k3_  
accounts receivable 應收賬款   G{=$/&St  
accumulated profits 累積利益   M=_CqK*  
adjusting entry ?#123;整記錄   'u/HQg*  
adjustment ?#123;整   P;pg+L.I  
administration expense 管理費用   :#jv4N  
advances 預付   ZM`_P!G  
advertising expense 廣告費   5D* V%v  
agency 代理   FWTl:LqFO  
agent 代理人   ]%hI-  
agreement 契約   g``4U3T%X  
allotments 分配數   {_}"USS  
allowance 津貼   !iOu07<n&D  
amalgamation 合併   V@-GQP1  
amortization 攤銷   .e#j#tQp  
amortized cost 應攤成本   (9|K}IM:  
annuities 年金   qrYeh`Mv  
applied cost 已分配成本   7}.(EZ0  
applied expense 已分配費用   +t { FF!mL  
applied manufacturing expense 己分配製造費用   -~ Q3T9+  
apportioned charge 攤派費用   ox#4|<qM  
appreciation 漲價   SX;IUvVE5  
article of association 公司章程   Ooy96M~
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assessment 課稅   J<@]7)|U  
assets 資產   GefgOlg5"  
attorney fee 律師費   k"zHrn"$  
audit 審計   }cmL{S  
auditor 審計員   a9-;8`fCR  
average 平均數   Wf Z#:G9  
average cost 平均成本   M!'tD!NWc  
bad debt 壞賬   q[K)bg{ HB  
balance 餘額   75i
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balance sheet 資產負債表   MWf%Lh;R  
bank account 銀行賬戶   =&GV\ju  
bank balance 銀行結存   A79SAheX#  
bank charge 銀行手續費   ZVU)@[s  
bank deposit 銀行存款   5]+eLKXB  
bank discount 銀行貼現   *A`^ C  
bank draft 銀行匯票   e~dU "  
bank loan 銀行借款   6}2Lt[>O  
bank overdraft 銀行透支   Mla,"~4D5  
bankers acceptance 銀行承兌   %SXqJW^:  
bankruptcy 破產   IYN`q'%|  
bearer 持票人   >=Ve
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beneficiary 受益人   5GP'
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bequest 遺產   ]A[~2]  
bill 票據   t-/^O  
bill of exchange 匯票   6m&I_icM  
bill of lading 提單   uRg^:  
bills discounted 貼現票據   <o}t-Bgg  
bills payable 應付票據   [MG:Ym).2`  
bills receivable 應收票據   4V5*6O9(u  
board of directors 董事會   ERplDSfO-  
bonds 債券   4esf&-gG  
bonus 紅利   `h#JDcT;a  
book value 賬面價值   je\UfEo%  
bookkeeper 簿記員  
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bookkeeping 簿記   c\opPhJ!0  
branch office general ledger 支店往來賬戶   yM xS'j1  
broker 經紀人   1'U-n{fD  
brought down 接前   ;H.r6  
brought forward 接上頁   EIAT*l:NW  
budget 預算   \)hmg  
by-product 副產品   -v] 0@jNe  
by-product sales 副產品銷售   K\PS
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capital 股本   '|.u*M,b  
capital income 資本收益   r38CPdE;}  
capital outlay 資本支出   ezeGw?/  
capital stock 股本   y|ZJ-[qg  
capital stock certificate 股票   S5vJC-"  
carried down 移後   =n!8>8d  
carried forward 移下頁   ~QXNOtVsN  
cash 現金   SBA;p7^"  
cash account 現金賬戶   @M-bE=  
cash in bank 存銀行現金   JdnZY.{S0  
cash on delivery 交貨收款   n r}H;wB  
cash on hand 庫存現金   eZHi6v)i  
cash payment 現金支付   ;lldxS  
cash purchase 現購   .u)YZN0\  
cash sale 現沽   }v{F9dv  
cashier 出?#123;員   Cv3H%g+as  
cashiers check 本票   :iJ= 9  
certificate of deposit 存款單折   99x]DY  
certificate of indebtedness 借據   s_|wvOW)'  
certified check 保付支票   azSS:=A  
certified public accountant 會計師   @eul~%B{X  
charges 費用  
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charge for remittances 匯水手續費   /D~:Ufw  
charter 營業執照   ~$5[#\5%G  
chartered accountant 會計師   U i;o/Z3  
chattles 動產   z
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check 支票   [69aTl>/  
che stub 支票存根   =+u$ZZ0+]o  
closed account 己結清賬戶   &Jj?C  
closing 結算   +] uY  
closing entries 結賬紀錄   w% M0Mu  
closing stock 期末存貨   ^#%[  
closing the book 結賬   (jXgJ " m  
columnar journal 多欄日記賬   h`)r :a7  
combination 聯合   .w`8_v&Y  
commission 佣金   FD8aO?wvg  
commodity 商品   SYyH_0N  
common stock 普通股   nt4>9;  
company 公司   ){/y-ixH  
compensation 賠償   tcs Z!#  
compound interest 複利   [KJm&\evp  
consignee 承銷人   s)>]'ii  
consignment 寄銷   s%Z3Zj(,8(  
consignor 寄銷人   b"J(u|Du`  
consolidated balance sheet 合併資產負債表   n1v%S"^  
consolidated profit and loss account 合併損益表   -7lJ   
consolidation 合併   4Hu.o7  
construction cost 營建成本   zE{.oi  
construction revenue 營建收入   g{&ux k);  
contract 合同   5dhRuc  
control account 統制賬戶   ^<< Wqmx  
copyright 版權   !j- 7,  
corporation 公司   ]+oPwp;il  
cost 成本   {8E hC/=  
cost accounting 成本會計   \ 2T@]!n  
cost of labour 勞工成本   )y8$-"D(it  
cost of production 生產成本   \!-X&
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cost of manufacture 製造成本   E*[X\70  
cost of sales 銷貨成本   X)Kd '6 zg  
cost price 成本價格   >XA#/K  
credit 貸方   %lvSO/
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credit note 收款通知單   [IMa0qs
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creditor 債權人   !X8:#a(  
crossed check 橫線支票   #T+%$q [:  
current account 往來活期賬戶   .@R{T3=Q  
current asset 流動資產   ?g!py[CrE  
current liability 流動負債   *.20YruU;j  
current profit and loss 本期損益   8c#u"qF  
debit 借方   gXG1w>  
debt 債務   aRR*<dY  
debtor 債務人   BK,=(;d3  
deed 契據   RTSg=   
deferred assets 遞延資產   TfMuQi'>  
deferred liabilities 遞延負債   1 Ocyrn  
delivery 交貨   @HR]b
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delivery expense 送貨費   afH`<!  
delivery order 出貨單   ppS,9e-  
demand draft 即期匯票   >Efv?8$E\  
demand note 即期票據   P#6y  
demurrage charge 延期費   TR]~r2z  
deposit 存款   eEXer>Rm   
deposit slip 存款單   'a*tee ^RS  
depreciation 折舊   1S<V,9(  
direct cost 直接成本   8hGp?Ihu  
direct labour 直接人工   ) =sm{R%T  
director 董事   S's\M5  
discount 折扣   :FB#,AOa_  
discount on purchase 進貨折扣   F+|zCEc  
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