[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。   Kw-E%7gh4c  
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acceptance 承兌   w l5!f|  
account 賬戶   PiAA,  
accountant 會計員   6 D~b9e  
accounting 會計   0v' ,+-  
accounting system 會計制度   atW;S99#  
accounts payable 應付賬款   :ykQ[d`:|  
accounts receivable 應收賬款   ZH~m%sA  
accumulated profits 累積利益   dwJ'hg  
adjusting entry ?#123;整記錄   '+'
  
adjustment ?#123;整   W13$-hf9  
administration expense 管理費用   T7!a@  
advances 預付   M}M.  
advertising expense 廣告費   =_Qt&B)  
agency 代理   Mb?6c y[  
agent 代理人   2r[Q$GPM<  
agreement 契約   xN2{Vi{ad  
allotments 分配數   3go !P])  
allowance 津貼   +2C:]  
amalgamation 合併   nm\n\j~  
amortization 攤銷   ::adT=  
amortized cost 應攤成本   -+ $ u  
annuities 年金   #sNa}292"  
applied cost 已分配成本   $WTu7lVV[1  
applied expense 已分配費用   7{<t]wQq  
applied manufacturing expense 己分配製造費用   p~=%CG^5  
apportioned charge 攤派費用   4[bw/[
  
appreciation 漲價   P1z 6sGG  
article of association 公司章程   JLc\KVmF  
assessment 課稅   1z[WJ}$u  
assets 資產   E})PNf;  
attorney fee 律師費   : <m0 GG  
audit 審計   8]2S'mxE  
auditor 審計員   o+6Y/6Xp@  
average 平均數   Ct #hl8b:  
average cost 平均成本   p&XbXg-  
bad debt 壞賬   Z@~8iAgE  
balance 餘額   iM}cd$r{  
balance sheet 資產負債表   x?Q;o+2v  
bank account 銀行賬戶   [f- #pew  
bank balance 銀行結存   l2n>Wce9  
bank charge 銀行手續費   nLo:\I(  
bank deposit 銀行存款   y"2#bq  
bank discount 銀行貼現   L`];i8=I  
bank draft 銀行匯票   SM0
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bank loan 銀行借款   =\oNu&Q^  
bank overdraft 銀行透支   _0Wdm*  
bankers acceptance 銀行承兌   xa!@$w=U&  
bankruptcy 破產   gsT%_2>CL  
bearer 持票人   kiqq_`66  
beneficiary 受益人   _K/h/!\n  
bequest 遺產   +Uj~zx@  
bill 票據   sowkxw.^Q  
bill of exchange 匯票   %T1(3T{Li  
bill of lading 提單   =o+t_.)N  
bills discounted 貼現票據   >Q"eaJxE!l  
bills payable 應付票據   ~EX/IIa{  
bills receivable 應收票據    ) VJ|  
board of directors 董事會   D>LdDhNn,`  
bonds 債券   UW)k]@ L  
bonus 紅利   ~#(bX]+A  
book value 賬面價值   X*d,z~k%*d  
bookkeeper 簿記員   Lo9+#ITyx  
bookkeeping 簿記   #[Ns\%Ri0  
branch office general ledger 支店往來賬戶   K$f~Fft  
broker 經紀人   *-` /A  
brought down 接前   K<\TF+  
brought forward 接上頁   ,X9Y/S l  
budget 預算   FDpNM\SR1l  
by-product 副產品   y{"8VT)  
by-product sales 副產品銷售   F<G.!Y8!&  
capital 股本   6VCw>x  
capital income 資本收益   <q
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capital outlay 資本支出   o2F6K*u
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capital stock 股本   cBc6*%ZD  
capital stock certificate 股票   'B6D&xn'%&  
carried down 移後   Sh{odrMj*  
carried forward 移下頁   B#sc!eLmU&  
cash 現金   H:p(C?tk{  
cash account 現金賬戶   &eg]8kV  
cash in bank 存銀行現金   )mp0k%  
cash on delivery 交貨收款   X~n Kuo  
cash on hand 庫存現金   /I".n]  
cash payment 現金支付   \XmtSfFC  
cash purchase 現購   H^'EY:|  
cash sale 現沽   8fZ\})t  
cashier 出?#123;員   >;0z-;k6  
cashiers check 本票   N[
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certificate of deposit 存款單折   WYI? M  
certificate of indebtedness 借據   ZLo3 0*  
certified check 保付支票   ]3Mm"7`  
certified public accountant 會計師   S@Jl_`<  
charges 費用   ,!bOzth2>K  
charge for remittances 匯水手續費   Z1OX9]##r  
charter 營業執照   :'.-*Ew  
chartered accountant 會計師   C^l)
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chattles 動產   W6~<7  
check 支票   P'Rr5Xa  
che stub 支票存根   4}#*M2wb  
closed account 己結清賬戶   sm\/wlbE  
closing 結算   (Z6[a{}1i  
closing entries 結賬紀錄   U3A>#EV  
closing stock 期末存貨   `p'L3u5H-  
closing the book 結賬   WE
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columnar journal 多欄日記賬   qdUlT*fw  
combination 聯合   o<T>G{XYB  
commission 佣金   7.akp  
commodity 商品   uK): d&]Ux  
common stock 普通股   M`iJ6L  
company 公司   5C{X$7u  
compensation 賠償   `| R8WM  
compound interest 複利   zgVpl p  
consignee 承銷人   vJXd{iQE@C  
consignment 寄銷   xI_WkoI  
consignor 寄銷人   c CWOGd  
consolidated balance sheet 合併資產負債表   I]ywO4  
consolidated profit and loss account 合併損益表   H$\?D+xlf  
consolidation 合併   '_(oa<g  
construction cost 營建成本   9YB~1M  
construction revenue 營建收入   c.jnPVf:  
contract 合同   lywcT
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control account 統制賬戶   bFJmXx&  
copyright 版權   L\hPw{)  
corporation 公司   M
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cost 成本   .[K{;^>  
cost accounting 成本會計   )@))3  
cost of labour 勞工成本   vR+(7^Yy  
cost of production 生產成本   7_q"%xH  
cost of manufacture 製造成本   0!+ab'3a  
cost of sales 銷貨成本   @A$%baH0  
cost price 成本價格   SHz& o[u  
credit 貸方   ;zz"95X7  
credit note 收款通知單   I+u=H2][2  
creditor 債權人   Fi*6ud\n!  
crossed check 橫線支票   ?e&CbV
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current account 往來活期賬戶   ub.pJJlC  
current asset 流動資產   AO^F6Y/  
current liability 流動負債   ?9=yo5M}  
current profit and loss 本期損益   7W}~c/%  
debit 借方   ,0#OA*0B  
debt 債務   V @
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debtor 債務人   ~{+J~5!;<H  
deed 契據   e(!a~{(kq%  
deferred assets 遞延資產   a.w,@!7  
deferred liabilities 遞延負債   .@=d I  
delivery 交貨   U0)(k}Q)  
delivery expense 送貨費   |fRajuA;  
delivery order 出貨單   d@#=cvW  
demand draft 即期匯票   n7{1m$/  
demand note 即期票據   QKHmOVh]  
demurrage charge 延期費   N}Q,  
deposit 存款   NK"y@)%0  
deposit slip 存款單   : PQA9U|  
depreciation 折舊   ]G|@F :  
direct cost 直接成本   _L# Tp  
direct labour 直接人工   /a9+R)Al  
director 董事   p4aM`PW8>=  
discount 折扣   Q^0K8>G^  
discount on purchase 進貨折扣   LJI&j \  
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