[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。   K'Gv+UC*6  
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acceptance 承兌   Vh%=JL sK  
account 賬戶   K6
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accountant 會計員   h5vvizruy  
accounting 會計   ]z^*1^u^ig  
accounting system 會計制度   dnZA+Pa  
accounts payable 應付賬款   /hNZ7\|P  
accounts receivable 應收賬款   Iuh1tcc  
accumulated profits 累積利益   ]VarO'  
adjusting entry ?#123;整記錄   ,5tW|=0@  
adjustment ?#123;整   UK{6Rh ;  
administration expense 管理費用    3,x|w  
advances 預付   Bu:h_sV D  
advertising expense 廣告費   ZS@Gt  
agency 代理   .BaU}-5  
agent 代理人   ,};UD  W  
agreement 契約   Wr3).m52}P  
allotments 分配數   )QeXA)  
allowance 津貼   L?WF[nFR  
amalgamation 合併   X4- _l$j  
amortization 攤銷   +lK?)77f  
amortized cost 應攤成本   j,HUk,e^&  
annuities 年金   ]\fXy?2  
applied cost 已分配成本   C`p)S`d  
applied expense 已分配費用   W.B;Dy,Y  
applied manufacturing expense 己分配製造費用   }"V$li  
apportioned charge 攤派費用   QT!! KT f  
appreciation 漲價   R]s\s[B  
article of association 公司章程   XN*?<s3  
assessment 課稅   +Wr"c  
assets 資產  
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attorney fee 律師費   oNkASAd  
audit 審計   4| 6<nk_  
auditor 審計員   zc}qAy'<  
average 平均數   ,3m]jp'  
average cost 平均成本   __F?iRrCM  
bad debt 壞賬   M9_G  
balance 餘額   W.B>"u  
balance sheet 資產負債表   P|:*OM p  
bank account 銀行賬戶   :^G;`T`L  
bank balance 銀行結存   V*$(Tt(  
bank charge 銀行手續費   F(yx/W>Br_  
bank deposit 銀行存款   xaM? B7  
bank discount 銀行貼現   H[cHF  
bank draft 銀行匯票   3)?v  
bank loan 銀行借款   pl-2O
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bank overdraft 銀行透支   B4/0t:
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bankers acceptance 銀行承兌   b1("(,r/`  
bankruptcy 破產   NXJyRAJ*%  
bearer 持票人   "0,d)L0,"  
beneficiary 受益人   a\UhOPFF  
bequest 遺產   yMJY6$Ct  
bill 票據   =p1aF/1$I  
bill of exchange 匯票   # 1S*}Q<k  
bill of lading 提單   h{$mL#J  
bills discounted 貼現票據   NI@$"  
bills payable 應付票據   't3
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bills receivable 應收票據   =nq9)4o  
board of directors 董事會   lbRm(W(  
bonds 債券   Hy?+p{{G  
bonus 紅利   iva?3 .t  
book value 賬面價值   lzKJ
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bookkeeper 簿記員   [RZ}9`V  
bookkeeping 簿記   1X5*V!u  
branch office general ledger 支店往來賬戶   17itC9U  
broker 經紀人   N@oNg}D&:  
brought down 接前   3Zr'Mn  
brought forward 接上頁   GN7\p)  
budget 預算   vlHE\%{  
by-product 副產品   #Cw
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by-product sales 副產品銷售   S$=
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capital 股本   IT.'`!T  
capital income 資本收益   34@f(^d +^  
capital outlay 資本支出   L>,j*a_[  
capital stock 股本   :;wb{q$O  
capital stock certificate 股票   CdTyUl  
carried down 移後   LC!ZeW35  
carried forward 移下頁   R) %1GG4  
cash 現金   Ws+
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cash account 現金賬戶   K*ZH<@o4  
cash in bank 存銀行現金   BFCF+hU^6R  
cash on delivery 交貨收款   ) <lpI';T  
cash on hand 庫存現金   ;[)t*yAh  
cash payment 現金支付   NXwlRMbo  
cash purchase 現購   H%K,2/Nj  
cash sale 現沽   zF&>1y.$  
cashier 出?#123;員   a^9-9*  
cashiers check 本票   6Y#V;/gK!5  
certificate of deposit 存款單折   2EHe
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certificate of indebtedness 借據   :%#(<@{  
certified check 保付支票   ]^=
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certified public accountant 會計師   ""j(wUp-W  
charges 費用   5
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charge for remittances 匯水手續費   X j'7nj  
charter 營業執照   m&'z|eN  
chartered accountant 會計師    J
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chattles 動產   X(b"b:j'  
check 支票   W|go*+`W%
 
che stub 支票存根   3$R^tY2UU  
closed account 己結清賬戶   91Cg   
closing 結算   0@ -
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closing entries 結賬紀錄   /K#t$
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closing stock 期末存貨   9Q!X~L|\S  
closing the book 結賬   lL*k!lNs  
columnar journal 多欄日記賬   B{D!5{t  
combination 聯合   l )hg! (  
commission 佣金   w% Ug9  
commodity 商品   VW7 ?{EL7  
common stock 普通股   ;'\{T#5)  
company 公司   /r4QDwu  
compensation 賠償   .js@F/Hp  
compound interest 複利   bS0z\!1  
consignee 承銷人   -PHVM=:  
consignment 寄銷   #>SvYP  
consignor 寄銷人   R+c  {Pl  
consolidated balance sheet 合併資產負債表   K1P3 FfG  
consolidated profit and loss account 合併損益表   aB`x5vg7ho  
consolidation 合併   Vx]{<}(gr  
construction cost 營建成本   =xs{Ov=  
construction revenue 營建收入   ;2m<#~@0  
contract 合同   67uUeCW  
control account 統制賬戶   !wws9  
copyright 版權   [6bK>w"v  
corporation 公司   :Sh>  
cost 成本   MTKd:.J6  
cost accounting 成本會計   +["t@Q4IQ  
cost of labour 勞工成本   UuV<#N)  
cost of production 生產成本   H
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cost of manufacture 製造成本   [l+1zt0w0  
cost of sales 銷貨成本   #j_<iy  
cost price 成本價格   zh hHA9  
credit 貸方   G/F0
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credit note 收款通知單   2?]NQE9lA  
creditor 債權人   @wWro?s'p  
crossed check 橫線支票   Bn7~p+N  
current account 往來活期賬戶   WQ\H2go  
current asset 流動資產   YN\!I  
current liability 流動負債   `-l,`7e'  
current profit and loss 本期損益   /4\!zPPj.  
debit 借方   RH,1U3?  
debt 債務   a95QDz  
debtor 債務人   *siN#
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deed 契據   |[k/ %  
deferred assets 遞延資產   8:j8>K*6  
deferred liabilities 遞延負債   !6t ()]  
delivery 交貨  
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delivery expense 送貨費   _,hhO  
delivery order 出貨單   %ZF6%m0S  
demand draft 即期匯票   WJG&`PP  
demand note 即期票據   H];QDix?  
demurrage charge 延期費   1D /{Y  
deposit 存款  
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deposit slip 存款單   *D: wwJ  
depreciation 折舊   AiXxn'&i  
direct cost 直接成本   ^Zh YW  
direct labour 直接人工   G S^U6Xef  
director 董事   /aepE~T  
discount 折扣   %N!2 _uk5  
discount on purchase 進貨折扣   ^O cM)Z6h  
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