[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。   .*,Z h2eXU  
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acceptance 承兌   't>Qj7vh0  
account 賬戶   E lYHA  
accountant 會計員   {jv1hKTa   
accounting 會計   jb*#!m.l  
accounting system 會計制度   kQ:2@SOm  
accounts payable 應付賬款   |6uEf/*DX  
accounts receivable 應收賬款   -7yX>Hjl  
accumulated profits 累積利益   Rc6Rk!^  
adjusting entry ?#123;整記錄   g_}@/5?y  
adjustment ?#123;整   6)?TWr'Ke  
administration expense 管理費用   q2SkkY$_]y  
advances 預付   V*/))n?  
advertising expense 廣告費   A7sej  
agency 代理   0m@S+$v  
agent 代理人   XM)|v|  
agreement 契約   LyQO
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allotments 分配數   -Z
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allowance 津貼   q6,xsO,+  
amalgamation 合併   *}0Q S@FN  
amortization 攤銷   [Z[)hUXE?  
amortized cost 應攤成本   %Cr-cR0  
annuities 年金   Dp'/uCW)  
applied cost 已分配成本   O_:Q#  
applied expense 已分配費用   J^?O] |  
applied manufacturing expense 己分配製造費用   mki=.l$O  
apportioned charge 攤派費用   {UhZ\
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appreciation 漲價   AHLDURv  
article of association 公司章程   xr=f9?%R  
assessment 課稅   |UBJu `
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assets 資產   G/D{K$=t~  
attorney fee 律師費   Wd%j;glG  
audit 審計   x,V_P/?%  
auditor 審計員   kiECJ@ 5p  
average 平均數   : Z.mM5  
average cost 平均成本   |g9^]bT  
bad debt 壞賬   (z.Vwl5  
balance 餘額   dNyc|P`U  
balance sheet 資產負債表   'IgtBd|K>  
bank account 銀行賬戶   a:8@:d1T K  
bank balance 銀行結存   9V;m;sz  
bank charge 銀行手續費   G(4k#jB  
bank deposit 銀行存款   @<AIPla  
bank discount 銀行貼現   tF'67,~W  
bank draft 銀行匯票   <.AIVp  
bank loan 銀行借款   Vt&I[osC  
bank overdraft 銀行透支   {!="PnB  
bankers acceptance 銀行承兌   &wjOb  
bankruptcy 破產   5-g02g  
bearer 持票人   <>R7G)w F  
beneficiary 受益人   FX'W%_f,  
bequest 遺產   2<'gX>TW  
bill 票據   'R$~U?i8  
bill of exchange 匯票   =];FojC6I  
bill of lading 提單   D +oo5  
bills discounted 貼現票據   7,jqA"9  
bills payable 應付票據   RXP"v-  
bills receivable 應收票據   dp?uq'  
board of directors 董事會   gf!j|O;  
bonds 債券   (thzWr6;  
bonus 紅利   0 Hq$h  
book value 賬面價值   'dg OE  
bookkeeper 簿記員   F%Xq}LMd  
bookkeeping 簿記   )Qo6bei!  
branch office general ledger 支店往來賬戶   7j]@3D9[:p  
broker 經紀人   E6US  
brought down 接前   qR1ez-#K  
brought forward 接上頁   {Cd*y6lI  
budget 預算   XR+2|o  
by-product 副產品   ?LW1D+  
by-product sales 副產品銷售   duM>(y  
capital 股本   abK/!m [q  
capital income 資本收益   }skXh_Vu4  
capital outlay 資本支出   z6Hl+nq B  
capital stock 股本   Di L@NU!$q  
capital stock certificate 股票   |Gs
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carried down 移後   `aUA_"f  
carried forward 移下頁   abF_i#  
cash 現金   vz _U  
cash account 現金賬戶   ZE1#{u~[y  
cash in bank 存銀行現金   2vur_`cV  
cash on delivery 交貨收款   Q'rG' |  
cash on hand 庫存現金   3j3AI7c  
cash payment 現金支付   vu1:8j  
cash purchase 現購   *s/F 4?*  
cash sale 現沽   \t(/I=E8/  
cashier 出?#123;員   5H5<ft,  
cashiers check 本票   'E@D  
certificate of deposit 存款單折   Lh0<A%  
certificate of indebtedness 借據   :jhJpm1Xq  
certified check 保付支票   }X`K3sk2/z  
certified public accountant 會計師   1,/oS&?E  
charges 費用   xOt|j4  
charge for remittances 匯水手續費   Rk'pymap  
charter 營業執照   4~ iKo  
chartered accountant 會計師   i\3
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chattles 動產   X-%*`XG'  
check 支票   s5[ Cr"q7B  
che stub 支票存根   Z$@Juv&>5^  
closed account 己結清賬戶   4}0s^>R  
closing 結算   >yaz  
closing entries 結賬紀錄   :|Z*aI]9  
closing stock 期末存貨   LX3 5Lt  
closing the book 結賬   APF-*/ K?  
columnar journal 多欄日記賬   U_!6pqFc  
combination 聯合   :JOF!Q  
commission 佣金   t
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commodity 商品   [# .QDe  
common stock 普通股   BeVQ[  
company 公司   ^ sz4rk  
compensation 賠償   /2YI!U@A  
compound interest 複利   U>{z*D  
consignee 承銷人   *f,EDSN1@d  
consignment 寄銷   vm Hf$rq  
consignor 寄銷人   sqkPC_;A  
consolidated balance sheet 合併資產負債表   K}*s^*X  
consolidated profit and loss account 合併損益表   bclA+!1  
consolidation 合併   _kar5B$  
construction cost 營建成本   (l$bA_F\  
construction revenue 營建收入   2AdV=n6Z  
contract 合同   |i|>-|`!  
control account 統制賬戶   Wx^L~[l  
copyright 版權   Y(-+>>j_  
corporation 公司   ;8ugI  
cost 成本   |{Oe&j3|  
cost accounting 成本會計   Xp%JPI {  
cost of labour 勞工成本   `i<U;?=0'  
cost of production 生產成本   _RAPXU~ 6-  
cost of manufacture 製造成本   )WD<Q x&  
cost of sales 銷貨成本   Xo'_|-N+  
cost price 成本價格   4Sw)IU~K(  
credit 貸方   WJl&Vyl2FL  
credit note 收款通知單   oo<,hOv  
creditor 債權人   SkS vu}  
crossed check 橫線支票   }2G'3msx  
current account 往來活期賬戶   l.FkX  
current asset 流動資產   $_NVy>\&  
current liability 流動負債   g_-Y-.M  
current profit and loss 本期損益   Yz[^?M%(D  
debit 借方   sN;xHTY  
debt 債務   HD$W\P  
debtor 債務人   )f,iey\-  
deed 契據   1*#64Y5F  
deferred assets 遞延資產   GsxrqIaD  
deferred liabilities 遞延負債   eAPGy-  
delivery 交貨   
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delivery expense 送貨費   Y
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delivery order 出貨單   )88z=5.  
demand draft 即期匯票   va| 1N/&  
demand note 即期票據   j^>J*gLM}W  
demurrage charge 延期費   EW|bs#l  
deposit 存款   PjDYdT[  
deposit slip 存款單   U+URj <)  
depreciation 折舊   jsjH.O  
direct cost 直接成本   a!]'S4JS  
direct labour 直接人工   &pV'/  
director 董事   7]62=p2R  
discount 折扣   +%o
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discount on purchase 進貨折扣   'tklz*  
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