[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。   Gmqs`{tc  
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acceptance 承兌   P}+2>EU  
account 賬戶   W
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accountant 會計員   <[/PyNYK  
accounting 會計   |K'Gw}fX/  
accounting system 會計制度   >~.Zr3P6kC  
accounts payable 應付賬款   :QxL 9&"  
accounts receivable 應收賬款   0>I]=M]@  
accumulated profits 累積利益    M" xZz  
adjusting entry ?#123;整記錄   **Qe`}E:  
adjustment ?#123;整   AB/,S  
administration expense 管理費用   `WraOsoY  
advances 預付   s$
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advertising expense 廣告費   97['VOh0  
agency 代理   y 21)~  
agent 代理人   E_ o{c5N  
agreement 契約   2]?w~qjWm  
allotments 分配數   .vCY%0oE  
allowance 津貼   dM$N1DB{U+  
amalgamation 合併   R>/QARX  
amortization 攤銷   =)mXCA^  
amortized cost 應攤成本   ?7fQ1/emhO  
annuities 年金   >cGh|_9  
applied cost 已分配成本   ?/o2#iJx  
applied expense 已分配費用   K> c8r8!  
applied manufacturing expense 己分配製造費用   *#9VC)Q  
apportioned charge 攤派費用   2rPcNh9  
appreciation 漲價   \O 8Y3|<  
article of association 公司章程   "R@$Wu53|  
assessment 課稅   2LhfXBWf  
assets 資產   vjOG?-  
attorney fee 律師費   _A@fP[C  
audit 審計   *"|VNnB  
auditor 審計員   lWu9/r 1  
average 平均數   w>`h3;,2  
average cost 平均成本   CT$& zEIm  
bad debt 壞賬   e>])m3xvn  
balance 餘額   +cPE4(d  
balance sheet 資產負債表   t 1Ir4  
bank account 銀行賬戶   i6!T`Kau  
bank balance 銀行結存   r`&2-]  
bank charge 銀行手續費    kg/+vJ  
bank deposit 銀行存款   reqfgNg  
bank discount 銀行貼現   fD 3jwPL  
bank draft 銀行匯票   )vE
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bank loan 銀行借款   I =tyQ`  
bank overdraft 銀行透支   @);!x41f  
bankers acceptance 銀行承兌   EPE!V>  
bankruptcy 破產   =sUl`L+w,L  
bearer 持票人  
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beneficiary 受益人   Ef,7zKG  
bequest 遺產   T!^?d5uW#  
bill 票據   ex@,F,u>o  
bill of exchange 匯票   A4 A6F<  
bill of lading 提單   KG4#BY&^  
bills discounted 貼現票據   |d
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bills payable 應付票據   P/C+L[X=  
bills receivable 應收票據   Q}=W>|aE.  
board of directors 董事會   azR;*j8Q'  
bonds 債券   -$L],q_S^  
bonus 紅利   }ZM*[j  
book value 賬面價值  
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bookkeeper 簿記員   |&0"N[t  
bookkeeping 簿記   E.H,1 {  
branch office general ledger 支店往來賬戶   4mM2C`I  
broker 經紀人   H/p-YtY  
brought down 接前   90y9~.v  
brought forward 接上頁   23(E3:.  
budget 預算   R[>;_}5">  
by-product 副產品   t=E|RYC(k  
by-product sales 副產品銷售   4B3irHs\Q  
capital 股本   cAKoPU>U  
capital income 資本收益   )D"G3g.  
capital outlay 資本支出   guUr1Ij  
capital stock 股本   ~f]r>jQM  
capital stock certificate 股票   mSk :7ozZ  
carried down 移後   aaqd:N)  
carried forward 移下頁   RaM#@D7  
cash 現金   C#*
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cash account 現金賬戶   eMm~7\ R  
cash in bank 存銀行現金   5|~r{w)9  
cash on delivery 交貨收款   w /W Cj4`  
cash on hand 庫存現金   A9qO2kq7_  
cash payment 現金支付   "$V8y  
cash purchase 現購   Q IMv9;  
cash sale 現沽   ]|$$:e^U9  
cashier 出?#123;員   z?t(+^  
cashiers check 本票   CI,`R&=xO  
certificate of deposit 存款單折   /c$Ht  
certificate of indebtedness 借據   q@MjeGs%  
certified check 保付支票   n;k97>m${x  
certified public accountant 會計師   YqY6\mo  
charges 費用   5#9Wd9LP  
charge for remittances 匯水手續費   ndCS<ojcBP  
charter 營業執照   'MdE}  
chartered accountant 會計師   kO3k|6f=  
chattles 動產   -g [*wN8  
check 支票   aWsKJo>j[#  
che stub 支票存根   iq^L~RW5e  
closed account 己結清賬戶   CF}Nom)  
closing 結算   MMA@J  
closing entries 結賬紀錄   ,@>rubUz  
closing stock 期末存貨   u<y\iZ[   
closing the book 結賬   6pn@`UK  
columnar journal 多欄日記賬   55\X\> 0C7  
combination 聯合   }AsF\W+5  
commission 佣金   GY$?^&OO>  
commodity 商品   A%m`LKV~@  
common stock 普通股   3JE;:2O~P  
company 公司   @H# kvYWmn  
compensation 賠償  
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compound interest 複利   dYqDL<se/I  
consignee 承銷人   X.AOp  
consignment 寄銷   vYt:}$AE  
consignor 寄銷人   S7~F*CGBh  
consolidated balance sheet 合併資產負債表   4^NHf|UJH  
consolidated profit and loss account 合併損益表   wIR [2&b  
consolidation 合併   tEX~72v  
construction cost 營建成本   W7[S7kd  
construction revenue 營建收入   /GSI.tO  
contract 合同   'lRHdD}s  
control account 統制賬戶   IV)W|/.  
copyright 版權   F. oP! r  
corporation 公司   ]ifHA# z`~  
cost 成本   T17LYHIT  
cost accounting 成本會計   h7]]F{r5  
cost of labour 勞工成本   o>A%}YU  
cost of production 生產成本   qCkg\)Ks5I  
cost of manufacture 製造成本   "A1yqK  
cost of sales 銷貨成本   IK?$!jh  
cost price 成本價格   =]xk-MY"|R  
credit 貸方   >T*g'954xF  
credit note 收款通知單   FHcqu_;J  
creditor 債權人   S2 h  
crossed check 橫線支票   z%dlajYm:  
current account 往來活期賬戶   1&pP}v ?  
current asset 流動資產   4qz{D"M  
current liability 流動負債   WAa1H60VkS  
current profit and loss 本期損益   Mh.eAM8_  
debit 借方   5'-9?-S"  
debt 債務   Qn3
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debtor 債務人   ZznWs+  
deed 契據   kGqf@ I+  
deferred assets 遞延資產   j6HbJ#]   
deferred liabilities 遞延負債   +,^M{^%  
delivery 交貨   F}.TT=((8  
delivery expense 送貨費   rtF6Lg
 
delivery order 出貨單   2,Dc]oj  
demand draft 即期匯票   }R5&[hxh4t  
demand note 即期票據   l<:E+lU  
demurrage charge 延期費   RF2XJJ  
deposit 存款   ,UZE;lXJ'Q  
deposit slip 存款單   q.QYn.CBZz  
depreciation 折舊   v 4b`19}  
direct cost 直接成本   "#k(V=y  
direct labour 直接人工   Msu2OF *x  
director 董事   <
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discount 折扣    wP1VQUL  
discount on purchase 進貨折扣   y]Tn#4 ,/  
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