[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。   '#JC 6#X   
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acceptance 承兌   g~,"C8-H  
account 賬戶   xz9xt  
accountant 會計員   JQSp2b@'H  
accounting 會計   e}V3dC^pU  
accounting system 會計制度   NFDh!HUm  
accounts payable 應付賬款   df@r2 /Y  
accounts receivable 應收賬款   <~wr;"S  
accumulated profits 累積利益   |Dz$OZP  
adjusting entry ?#123;整記錄   7-p9IFcA  
adjustment ?#123;整   mBb;:-5  
administration expense 管理費用   ){'Ef_/R  
advances 預付   53vnON#{*  
advertising expense 廣告費   70sb{)  
agency 代理   uU+R,P0  
agent 代理人   g>g]qQ  
agreement 契約   u;-_%
?  
allotments 分配數   '!$g<= @  
allowance 津貼   T~=r*4  
amalgamation 合併   bf#@YkE  
amortization 攤銷   *RPd U.  
amortized cost 應攤成本   fV}:eEo|Y  
annuities 年金   J`uO~W"  
applied cost 已分配成本   e N]AJ%Ig  
applied expense 已分配費用   =1/d>kke  
applied manufacturing expense 己分配製造費用   ):LgZ4h  
apportioned charge 攤派費用   &nJH23h^  
appreciation 漲價   Etv!:\
\[  
article of association 公司章程  
960[.99  
assessment 課稅   ]Tv0+ Ao  
assets 資產   |:yWDZg[  
attorney fee 律師費   :K- 05$K  
audit 審計   {xW HKsI>,  
auditor 審計員   +0{$J\s  
average 平均數   uv&??F]/  
average cost 平均成本   w+,Kpb<x[0  
bad debt 壞賬   %s|`1`c  
balance 餘額   xEULV4Qw  
balance sheet 資產負債表   <FaF67[Q  
bank account 銀行賬戶   2N)siH  
bank balance 銀行結存   +JDQ`Qk  
bank charge 銀行手續費   qp6*v&  
bank deposit 銀行存款   J|D$  
bank discount 銀行貼現   [Q+qu>&HB7  
bank draft 銀行匯票   iH#b"h{w  
bank loan 銀行借款   =cN!h"C[  
bank overdraft 銀行透支   Es~|:$(N]|  
bankers acceptance 銀行承兌   6-w'?G37  
bankruptcy 破產   %j*i=  
bearer 持票人   ] |y]?7  
beneficiary 受益人   H^e0fm  
bequest 遺產    KO Q9K
 
bill 票據   cx(W{O"Jb  
bill of exchange 匯票   xn)eb#r  
bill of lading 提單   53w@
 
bills discounted 貼現票據   ~il{6Z+#n  
bills payable 應付票據   %j=xLV\  
bills receivable 應收票據   % 488"  
board of directors 董事會   ctzaqsr  
bonds 債券   jD eNCJ  
bonus 紅利   ^ld?v  
book value 賬面價值   j+>#.22+  
bookkeeper 簿記員   UOg4
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bookkeeping 簿記   *Ugtg9j  
branch office general ledger 支店往來賬戶   aeBA`ry"B  
broker 經紀人   ZPISclSA+  
brought down 接前   |=Mn~`9p  
brought forward 接上頁   5"]t{-PD  
budget 預算   5
*d  
by-product 副產品   Jf,)Y>EI  
by-product sales 副產品銷售   'xC83}!k  
capital 股本   HcrI3 v|6  
capital income 資本收益   4&+;n[D  
capital outlay 資本支出   N{f4-i~  
capital stock 股本   !QB(M@1  
capital stock certificate 股票   jb~/>I^1  
carried down 移後   y@L-qO+{&  
carried forward 移下頁   8>}^
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cash 現金   ,;2x.We  
cash account 現金賬戶   sPee"9
%,  
cash in bank 存銀行現金   =7Wr  
cash on delivery 交貨收款   ':v@Pr|  
cash on hand 庫存現金   z>f>B6  
cash payment 現金支付   Z{|U!tn
 
cash purchase 現購   #jja#PF]7  
cash sale 現沽   #h 4`f  
cashier 出?#123;員   qQ_o>+3VAy  
cashiers check 本票   )cMW,  
certificate of deposit 存款單折   JERWz~n}  
certificate of indebtedness 借據   =DhzV D  
certified check 保付支票   J)w58/`?t  
certified public accountant 會計師   zLs[vg.(  
charges 費用  
M=}vDw]Q  
charge for remittances 匯水手續費   2{!^"iW  
charter 營業執照   31n5n
  
chartered accountant 會計師   dJhT}"x  
chattles 動產   O
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check 支票   ?U:LAub  
che stub 支票存根   {-sy,EYcw  
closed account 己結清賬戶   
HS|X//]  
closing 結算   iB Ld*B|#K  
closing entries 結賬紀錄   QES[/i +  
closing stock 期末存貨   }ST9& wi~  
closing the book 結賬   (9N75uCa  
columnar journal 多欄日記賬   8 0>qqz  
combination 聯合   "tgaFtC=w  
commission 佣金   < t{T]i+  
commodity 商品   PNSZ j#  
common stock 普通股   YQ`G OP#/  
company 公司   silTL_$  
compensation 賠償   P
5+FZzQ  
compound interest 複利   XD5z+/F<"0  
consignee 承銷人   1*eWo~G  
consignment 寄銷   Rx$5#K!%M  
consignor 寄銷人   7Q<xC  
consolidated balance sheet 合併資產負債表   6g*B=d(j  
consolidated profit and loss account 合併損益表   _LV;q! /j  
consolidation 合併   Q(-:)3g[aL  
construction cost 營建成本   DRLX0Ml]\  
construction revenue 營建收入   0kI.dX)  
contract 合同   g?ID}E~<  
control account 統制賬戶   )MFa~/x  
copyright 版權   Gw6*0&3')  
corporation 公司   sKhX0,s&  
cost 成本   &L,zh{Mp  
cost accounting 成本會計   FO{K=9O  
cost of labour 勞工成本   r>:7)p!|  
cost of production 生產成本   )o'&f"/  
cost of manufacture 製造成本   $ X~4J  
cost of sales 銷貨成本   !<3(+H  
cost price 成本價格   N(v<*jn  
credit 貸方   }d2]QD#O  
credit note 收款通知單   Qo{Ez^q@J  
creditor 債權人   lHwQ'/r  
crossed check 橫線支票   UNcS\t2N  
current account 往來活期賬戶   k,S'i#4q4  
current asset 流動資產   O $uXQ.r  
current liability 流動負債   Ij hC@5qk  
current profit and loss 本期損益   u>j:8lhtV  
debit 借方   _r8.I9|  
debt 債務   9g#L"T=  
debtor 債務人   C6=7zYhR  
deed 契據   BlQu9{=n  
deferred assets 遞延資產   N3Ub|
$}q  
deferred liabilities 遞延負債   ~/J:p5?L  
delivery 交貨   4,kT4_&,  
delivery expense 送貨費   k9`Bi`wp  
delivery order 出貨單   i{w<4E3  
demand draft 即期匯票   +(VHnxNQs  
demand note 即期票據   %ci/(wL  
demurrage charge 延期費   *p{wC r  
deposit 存款   RSG\ 3(  
deposit slip 存款單   |s :b9sfA  
depreciation 折舊   ba^cw}5  
direct cost 直接成本   m]J
Z@  
direct labour 直接人工   l|[cA}HtB  
director 董事   lL~T@+J~  
discount 折扣   f{[U->#^  
discount on purchase 進貨折扣   iCCY222:  
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