[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。   9 2EMDKJ  
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acceptance 承兌   6D0,ME#  
account 賬戶   mAzW'Q4D  
accountant 會計員   (0+m&, z  
accounting 會計   *l//r V?l  
accounting system 會計制度   F0\ry "(t  
accounts payable 應付賬款   3Z 0\I\E  
accounts receivable 應收賬款   rXPXO=F1/  
accumulated profits 累積利益   UU/|s>F  
adjusting entry ?#123;整記錄   cF2/}m]  
adjustment ?#123;整   N;HvB:c  
administration expense 管理費用   %?fzT+-=%  
advances 預付   |>4{4  
advertising expense 廣告費   LPO" K"'w  
agency 代理   'UxA8i(  
agent 代理人   J^:~#`8  
agreement 契約   UwU]l 17~  
allotments 分配數   s<b7/;w'  
allowance 津貼   wLbngO=VG  
amalgamation 合併   yKJ^hv"#  
amortization 攤銷   0=B5 =qyw  
amortized cost 應攤成本   l&B'.6XKs  
annuities 年金   :+Kesa:E  
applied cost 已分配成本   ]_?y[@ZP  
applied expense 已分配費用   fm0(  
applied manufacturing expense 己分配製造費用   jH1~Ve+q9  
apportioned charge 攤派費用   9[D7N  
appreciation 漲價   ,whNh  
article of association 公司章程   wNZ7(W.U  
assessment 課稅   LnGSYrx1  
assets 資產   bG)MG0<TT  
attorney fee 律師費   `t6L'%\  
audit 審計   Xdt+\}\  
auditor 審計員   }3 }=tN5  
average 平均數   639k& "V  
average cost 平均成本   
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bad debt 壞賬   SO/]d70HG  
balance 餘額   CvJEY  
balance sheet 資產負債表   Oe`t!&v  
bank account 銀行賬戶   Fev3CV$  
bank balance 銀行結存   @_3$(*n$~  
bank charge 銀行手續費   lQ"i]};<D  
bank deposit 銀行存款   I .!/R`
 
bank discount 銀行貼現   'QF >e  
bank draft 銀行匯票   Y=Qf!Cq]  
bank loan 銀行借款   @k<~`S~|  
bank overdraft 銀行透支   e%6{P  
bankers acceptance 銀行承兌   m1
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bankruptcy 破產   n~j[Pw  
bearer 持票人   q;.]e#wvh  
beneficiary 受益人   #1@~w}Dh  
bequest 遺產   /&7Yi_] r  
bill 票據   1#"Q'
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bill of exchange 匯票   /MH@>C _  
bill of lading 提單   BtChG] N|  
bills discounted 貼現票據   3:1 c_  
bills payable 應付票據   uszSFe]E  
bills receivable 應收票據   mC92J@m/L!  
board of directors 董事會   L0tK
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bonds 債券   IviQ)hp  
bonus 紅利   -^v}T/Kl#  
book value 賬面價值   @~3c"q;i7  
bookkeeper 簿記員   y>|XpImZ  
bookkeeping 簿記   B}+9U  
branch office general ledger 支店往來賬戶   om?CFl  
broker 經紀人   X>7]g670@  
brought down 接前   [t{#@X  
brought forward 接上頁   _9|@nUD  
budget 預算   7G/|e24  
by-product 副產品   ^1=|(Z/  
by-product sales 副產品銷售   Tj5@OcA$  
capital 股本   P1stL,  
capital income 資本收益   / LM  
capital outlay 資本支出   9P
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capital stock 股本   389.&`Q%Ut  
capital stock certificate 股票   :<k|u!b}y  
carried down 移後   % T\N@  
carried forward 移下頁   &>.1%x
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cash 現金   x=Jn&4q  
cash account 現金賬戶   B@inH]wq  
cash in bank 存銀行現金   Gj`Y2X2r  
cash on delivery 交貨收款   t<,p-TM]  
cash on hand 庫存現金   O&i YGREO  
cash payment 現金支付   UMQW#$~C{g  
cash purchase 現購   E:=KH\2f  
cash sale 現沽   A>%UYA  
cashier 出?#123;員   %L>n Xj  
cashiers check 本票   2%C5P0;QX  
certificate of deposit 存款單折   yVQz<tX|  
certificate of indebtedness 借據   Gj8[*3d  
certified check 保付支票   9w;J7jgOT!  
certified public accountant 會計師   nvo1+W(%  
charges 費用   #r)1<}_e#  
charge for remittances 匯水手續費   cN}A rv  
charter 營業執照   I S8nvx\  
chartered accountant 會計師   kjC{Zr  
chattles 動產   m _02"'  
check 支票   Dh(T)yc  
che stub 支票存根   k5QD5/Ej  
closed account 己結清賬戶   a {$k<@Ww  
closing 結算   vLFaZ
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closing entries 結賬紀錄   ?En| _E_C  
closing stock 期末存貨   <`j [;>O  
closing the book 結賬   )]?egw5l  
columnar journal 多欄日記賬   ]q[  
combination 聯合   WfT)CIKs  
commission 佣金   4O_+4yS  
commodity 商品   e$+f~~K  
common stock 普通股    Am%a4{b  
company 公司   aU<D$I  
compensation 賠償   Xe3z6  
compound interest 複利   ,x"yZ  
consignee 承銷人   )):22}I#  
consignment 寄銷   ElR&scXi__  
consignor 寄銷人   ph12x: @B  
consolidated balance sheet 合併資產負債表   <Z:8~:@  
consolidated profit and loss account 合併損益表   &Dg)"Xji  
consolidation 合併   Y:!/4GF  
construction cost 營建成本   ?~JxO/K  
construction revenue 營建收入   Ms'TC;&PS  
contract 合同   '=,rb  
control account 統制賬戶   `TD%M`a  
copyright 版權   Prb_/B Dd  
corporation 公司   a3dzok  
cost 成本   r>:L$_]L  
cost accounting 成本會計   Z:lB:U'o  
cost of labour 勞工成本   x"llX  
cost of production 生產成本   N[x@j)w-`  
cost of manufacture 製造成本   r5!x,{E6  
cost of sales 銷貨成本   7hF,gl5  
cost price 成本價格   iPY v ePQ  
credit 貸方   9
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credit note 收款通知單   ZCE%38E N  
creditor 債權人   ,KhMzE8_a  
crossed check 橫線支票   (o6[ 4( G  
current account 往來活期賬戶   s 9|a2/{  
current asset 流動資產   5}MlZp  
current liability 流動負債   w {e3U7;  
current profit and loss 本期損益   : >wQwf  
debit 借方   cbu nq"  
debt 債務   j*H;a ?Y  
debtor 債務人   +)JN Fy-  
deed 契據   9 yW~79n  
deferred assets 遞延資產   `b.o&t$L  
deferred liabilities 遞延負債   b1+hr(kMRM  
delivery 交貨   3$$5Mk(&  
delivery expense 送貨費   tFvgvx\:  
delivery order 出貨單   KI Plb3oh  
demand draft 即期匯票   Ck3QrfM  
demand note 即期票據   o[6vxTH  
demurrage charge 延期費   <=m 30{;f  
deposit 存款   L* khj3;  
deposit slip 存款單   VM!-I8t  
depreciation 折舊   R?bn,T>  
direct cost 直接成本   KcmDF4C2
 
direct labour 直接人工   lRv#1' Y  
director 董事   8!uL-_Bn  
discount 折扣   cVB|sYdf  
discount on purchase 進貨折扣   4j. |Y  
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