[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。   33g$mUB  
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acceptance 承兌   .FG%QFF~  
account 賬戶   :l&Yq!5  
accountant 會計員   Q89fXi0Ivb  
accounting 會計   QD%!a{I  
accounting system 會計制度   N-W>tng_x  
accounts payable 應付賬款   \rd%$hci  
accounts receivable 應收賬款   ~*x 2IPiH  
accumulated profits 累積利益   glLoYRTi  
adjusting entry ?#123;整記錄   Xw3j(`w$,  
adjustment ?#123;整   (eSsx/  
administration expense 管理費用   o59b#9  
advances 預付   
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advertising expense 廣告費   -iL:D<!Cb_  
agency 代理   GSW%~9WBa  
agent 代理人   >wb Uxl%{5  
agreement 契約   8OiCldw:HN  
allotments 分配數   W/g_XQ  
allowance 津貼   4:5M,p  
amalgamation 合併   4w)>}  
amortization 攤銷   _s*p$/V\  
amortized cost 應攤成本   -Nn<pq  
annuities 年金   :
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applied cost 已分配成本   PQp/&D4K  
applied expense 已分配費用   fUr%@&~l^  
applied manufacturing expense 己分配製造費用   5?Pf#kq  
apportioned charge 攤派費用   ,3N>`]Km'  
appreciation 漲價   X9ZHYlr+Q  
article of association 公司章程   '6; {DX  
assessment 課稅   HQ]mDo  
assets 資產   )/)[}wN;j  
attorney fee 律師費   -K3d u&j  
audit 審計   ]|tR8`DGZ%  
auditor 審計員   U$Z<lx2P  
average 平均數  
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average cost 平均成本   &>&6OV]P'  
bad debt 壞賬   x-]:g&5T  
balance 餘額   ]6M,s0  
balance sheet 資產負債表   `!$6F:d_l  
bank account 銀行賬戶   iI`
vu  
bank balance 銀行結存   U!NuiKaQ26  
bank charge 銀行手續費   fp*6Dv_  
bank deposit 銀行存款   DQ30\b"gU  
bank discount 銀行貼現   at4JLbk  
bank draft 銀行匯票  
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bank loan 銀行借款   s1h
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bank overdraft 銀行透支   e^oGiL~  
bankers acceptance 銀行承兌   I=:"Fqj'N  
bankruptcy 破產   xy b=7  
bearer 持票人   n_Qua|R  
beneficiary 受益人   YC')vv3o(  
bequest 遺產    $v #  
bill 票據   / g{8  
bill of exchange 匯票   OGIv".~s4  
bill of lading 提單   {@F' BB\  
bills discounted 貼現票據   `hdff0  
bills payable 應付票據   g?Tev^D  
bills receivable 應收票據   Z,O*p,Gzn  
board of directors 董事會   T0Xm}i  
bonds 債券   %S%I W  
bonus 紅利   ]E$NJq|  
book value 賬面價值   QkC*om'/!  
bookkeeper 簿記員   9cHo~F|ur  
bookkeeping 簿記   T~k@Z  
branch office general ledger 支店往來賬戶   ^lt2,x  
broker 經紀人   qZ'2M.;  
brought down 接前   {kw%7}!  
brought forward 接上頁   g'b|[ q  
budget 預算   fgeh;cD  
by-product 副產品   e4,SR(O>  
by-product sales 副產品銷售   pS|K[:5  
capital 股本   e5 L_<V^Jo  
capital income 資本收益   s .<.6t:G4  
capital outlay 資本支出   w7.,ch  
capital stock 股本   !^&VZh
  
capital stock certificate 股票   FR[I~unqD  
carried down 移後   G{]RC^Zo  
carried forward 移下頁   i@.Tv.NZ  
cash 現金  
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cash account 現金賬戶   :\JCxS=EW  
cash in bank 存銀行現金   V:'F_/&X?  
cash on delivery 交貨收款   "~0`4lo:Xo  
cash on hand 庫存現金   h x&"fe  
cash payment 現金支付   p]EugLEmG  
cash purchase 現購   )WbWp4  
cash sale 現沽   {0w
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cashier 出?#123;員   eA86~M?<o  
cashiers check 本票   ||>4XDV#  
certificate of deposit 存款單折   >5#}/G&  
certificate of indebtedness 借據   Ht4O5yl"  
certified check 保付支票   ij;NM:|Sd  
certified public accountant 會計師   ""jW'%wR  
charges 費用   Qv5fK  
charge for remittances 匯水手續費   v}N\z 2A  
charter 營業執照   @B(oq1i@  
chartered accountant 會計師   tiE|%jOzt  
chattles 動產   :`zO%h  
check 支票   9Y'pT.Gyb  
che stub 支票存根   P*BRebL:  
closed account 己結清賬戶   aq N{@|  
closing 結算   OcO/wA(&{  
closing entries 結賬紀錄   c0'ryS_Z9  
closing stock 期末存貨   %K4M`R |2]  
closing the book 結賬   d}zh.O5P!  
columnar journal 多欄日記賬   _wK.n.,S~  
combination 聯合   y;Cs#eo  
commission 佣金   84.L1|k  
commodity 商品   >fzyD(>  
common stock 普通股   WM?- BIlT=  
company 公司   OQ hQ!6  
compensation 賠償   CTW\Dt5
 
compound interest 複利   k:Y\i]#yP  
consignee 承銷人   =~hb&  
consignment 寄銷   :>{!%-1Z  
consignor 寄銷人   0(wu  
consolidated balance sheet 合併資產負債表   t&?{+?p: 9  
consolidated profit and loss account 合併損益表   M%`CzCL u  
consolidation 合併   Z8ea)_{#  
construction cost 營建成本   0|FxSc
  
construction revenue 營建收入   BYXc 'K  
contract 合同   fV|uKs(W  
control account 統制賬戶   rhbz|Uq  
copyright 版權   o& FOp'  
corporation 公司   .)b<cH~%  
cost 成本   &>,]YrU  
cost accounting 成本會計   Pd~=:4  
cost of labour 勞工成本   } 7 o!  
cost of production 生產成本   'w k,t^)  
cost of manufacture 製造成本   O*l , &5  
cost of sales 銷貨成本   xyL)'C  
cost price 成本價格   
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credit 貸方   'Gl~P><e  
credit note 收款通知單   cb /Q<i  
creditor 債權人   isL zgN%  
crossed check 橫線支票   ~^' ,4<K-}  
current account 往來活期賬戶   t<Yi!6  
current asset 流動資產   \,G9'c 'u  
current liability 流動負債   =0d|F 8  
current profit and loss 本期損益   U_"!\lI_yg  
debit 借方   Gy/w #4xj  
debt 債務   
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debtor 債務人   lf7bx}P*  
deed 契據   *uyP+f2O  
deferred assets 遞延資產   I;t@w bY,  
deferred liabilities 遞延負債   d=xjLbsZ  
delivery 交貨   HXa[0VOx  
delivery expense 送貨費   jXE:aWQht  
delivery order 出貨單   am]M2+,2Ip  
demand draft 即期匯票   {1OxJn1hd  
demand note 即期票據   -{cmi ,oy  
demurrage charge 延期費   z
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deposit 存款   )*]A$\Oc[  
deposit slip 存款單   rpRyB9  
depreciation 折舊   Jr
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direct cost 直接成本   ^f! M"@  
direct labour 直接人工   SUUNC06V  
director 董事   +-@n}xb@  
discount 折扣   wu.l-VmGp)  
discount on purchase 進貨折扣   #-;W|ib%z  
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