[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。   DuIgFp  
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acceptance 承兌   4)Ew rU  
account 賬戶   VP*B<u  
accountant 會計員   ps33&  
accounting 會計   zICrp  
accounting system 會計制度   9/{ 8Y&  
accounts payable 應付賬款   q siV  
accounts receivable 應收賬款   ld#YXJ;P.k  
accumulated profits 累積利益   )lP(isFP  
adjusting entry ?#123;整記錄   @_?Uowc8  
adjustment ?#123;整   iYGa4@/uM  
administration expense 管理費用   /
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advances 預付   3U*4E?g  
advertising expense 廣告費   HahA} Q  
agency 代理   -/_hO$|W  
agent 代理人   B5[As 8
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agreement 契約   gi+FL_8CzU  
allotments 分配數   bVr`a*EM  
allowance 津貼   seb/rxb  
amalgamation 合併   \mqrDaB  
amortization 攤銷   .Dy2O*`  
amortized cost 應攤成本   J)sOne  
annuities 年金   w I[Hoi V  
applied cost 已分配成本   "
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applied expense 已分配費用   ?gCP"~  
applied manufacturing expense 己分配製造費用    p4P"U  
apportioned charge 攤派費用   }S{VR(i`J  
appreciation 漲價   yF -
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article of association 公司章程   /as+ TU`A  
assessment 課稅   :0p$r pJP  
assets 資產   ~xcU6@/  
attorney fee 律師費   KBA&s  
audit 審計   :wfN+g=  
auditor 審計員   Wr+1e1[  
average 平均數    [@NW  
average cost 平均成本   p{&o{+c  
bad debt 壞賬   
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balance 餘額   DIgur}q)@  
balance sheet 資產負債表   10tTV3`IM  
bank account 銀行賬戶   #-l+ cu{  
bank balance 銀行結存   `:d\L H  
bank charge 銀行手續費   @B!gxW\C  
bank deposit 銀行存款   M$} AJS%8  
bank discount 銀行貼現   'fZ\uMdTx  
bank draft 銀行匯票   0|,Ij$  
bank loan 銀行借款   H-eHX3c7  
bank overdraft 銀行透支   4W=fQx]  
bankers acceptance 銀行承兌   oVd7ucnK  
bankruptcy 破產   fFXnD  
bearer 持票人   7_J0[C!G  
beneficiary 受益人   3S @)Ans  
bequest 遺產   sVe<l mL  
bill 票據   )ib$*dmUP  
bill of exchange 匯票   W)L*zVj~  
bill of lading 提單   8Ep!  
bills discounted 貼現票據   3~Ll<8fv  
bills payable 應付票據   
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bills receivable 應收票據   O"wo&5b_  
board of directors 董事會   Lc
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bonds 債券   9[[$5t`8  
bonus 紅利   .u]d5z BR  
book value 賬面價值   {D8yqO A}  
bookkeeper 簿記員   #P {|7}jk  
bookkeeping 簿記   Y4[oa?G  
branch office general ledger 支店往來賬戶   |{MXDx  
broker 經紀人   GQ sE5Vb  
brought down 接前   <KX+j,4  
brought forward 接上頁   ep{/m-h(!_  
budget 預算   Z7k ku:9  
by-product 副產品   Lzx2An@R  
by-product sales 副產品銷售   lkJe7 +s  
capital 股本   UYzNaw4/x  
capital income 資本收益   'f8'|o)  
capital outlay 資本支出   gOMy8w4>  
capital stock 股本   CD4@0Z+  
capital stock certificate 股票   HE0m#  
carried down 移後   ,lVQ-qw5  
carried forward 移下頁   wM}AWmH  
cash 現金   #VsS C1  
cash account 現金賬戶   hfg ^z5  
cash in bank 存銀行現金   D58RHgY[  
cash on delivery 交貨收款   Y/ %XkDC~  
cash on hand 庫存現金   
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cash payment 現金支付   3CPSyF  
cash purchase 現購   _/YM@%d  
cash sale 現沽   w8zr0z  
cashier 出?#123;員   8[#EC3  
cashiers check 本票   ]1MZ:]k  
certificate of deposit 存款單折   fr}.#~{5Y  
certificate of indebtedness 借據   szXqJG8|  
certified check 保付支票   un} !&*+  
certified public accountant 會計師   Uy?X-"UR  
charges 費用   b"Jr_24t3v  
charge for remittances 匯水手續費   k7]4TIUD*  
charter 營業執照   f/"IC;<~t>  
chartered accountant 會計師   #k,.xMJ~  
chattles 動產   AEUR`.  
check 支票   Z:diM$Z?7  
che stub 支票存根   %
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closed account 己結清賬戶   mZ.gS1Dq  
closing 結算   EAz>`~  
closing entries 結賬紀錄   6q,CEm  
closing stock 期末存貨   <v?2p{U%  
closing the book 結賬   <4CqG4}Y  
columnar journal 多欄日記賬   B;nIKZ  
combination 聯合   Hm+VGH'H?  
commission 佣金   =&~ K;=:  
commodity 商品   8t
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common stock 普通股   ^ Z3y  
company 公司   @X P_~ N  
compensation 賠償   EAE#AB-A  
compound interest 複利   qCq?`0&#  
consignee 承銷人   iO$ ?No  
consignment 寄銷   y( UWh4?t  
consignor 寄銷人   HcrlcxwM\i  
consolidated balance sheet 合併資產負債表   h?vny->uJ  
consolidated profit and loss account 合併損益表   !E,|EdIr  
consolidation 合併   t0Inf [um  
construction cost 營建成本   +-rSO"nc  
construction revenue 營建收入   zoBp02j  
contract 合同   yZb})4.  
control account 統制賬戶   ]hRs -x  
copyright 版權   5C9 .h:c4y  
corporation 公司   {c7@`AV]  
cost 成本   ]#7baZ  
cost accounting 成本會計   <
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cost of labour 勞工成本   C~PP}|<~V  
cost of production 生產成本   X|L
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cost of manufacture 製造成本   !uA'0U?ky  
cost of sales 銷貨成本   -VP_Aw$  
cost price 成本價格   \w-3Spk*  
credit 貸方   QBA{*@ A-  
credit note 收款通知單   \"$q=% vD  
creditor 債權人   ,V)hV@Dk  
crossed check 橫線支票   L!fIAd`  
current account 往來活期賬戶   nYO$ |/e  
current asset 流動資產   -CALUX  
current liability 流動負債   SQN{/")T  
current profit and loss 本期損益   iZ0(a  
debit 借方   [q^pMH#U"  
debt 債務   J ayax]u7J  
debtor 債務人   %Rf{v5  
deed 契據   T0cm+|S  
deferred assets 遞延資產   ^P`I"T d  
deferred liabilities 遞延負債   YB4|J44Y  
delivery 交貨   4$4Tx9C  
delivery expense 送貨費   F5{GMn;j  
delivery order 出貨單   nO;ox*Bk+8  
demand draft 即期匯票   ZI c-^&`r=  
demand note 即期票據   |aj]]l[@S  
demurrage charge 延期費  
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deposit 存款   ~se ;L  
deposit slip 存款單   (~(FQ:L%U  
depreciation 折舊   iztgk/(+G  
direct cost 直接成本   )-1$y+s>  
direct labour 直接人工   )}k"7"  
director 董事   Vkqfs4t  
discount 折扣   Q[lkhx|.B  
discount on purchase 進貨折扣   G$~hAZ  
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