[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。   VzHrKI  
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acceptance 承兌   Xa?igbgAwx  
account 賬戶   q6nRk~  
accountant 會計員   /JC1o&z_T  
accounting 會計   ?fq!BV  
accounting system 會計制度   uSQ#Y^V_  
accounts payable 應付賬款   ."B{U_P&  
accounts receivable 應收賬款   dc1Zh W4  
accumulated profits 累積利益   ~@xPoD&  
adjusting entry ?#123;整記錄   l,l6j";ohd  
adjustment ?#123;整   `G`R|B  
administration expense 管理費用   {!qnHv\S  
advances 預付   x`@`y7(  
advertising expense 廣告費   .f-=gZ* *  
agency 代理   qT5"r488  
agent 代理人   2=
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agreement 契約   .43cI(  
allotments 分配數   vGh>1U:  
allowance 津貼   ~AX~z)  
amalgamation 合併   ku]?"{Xx  
amortization 攤銷   V|sV U  
amortized cost 應攤成本   N5sVRL"7  
annuities 年金   p!uB8F  
applied cost 已分配成本   K#X/j'$^  
applied expense 已分配費用   R*lq7n9  
applied manufacturing expense 己分配製造費用   @d 7V@F0d  
apportioned charge 攤派費用   Z/?{{}H+  
appreciation 漲價   ~KkC089D  
article of association 公司章程   t? 6 et1~  
assessment 課稅   4E=v)C'  
assets 資產   @/^mFqr2  
attorney fee 律師費   <Ohi+a%6  
audit 審計   0!lWxS0#=  
auditor 審計員   HNBmq>XDc  
average 平均數   d
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average cost 平均成本   5~IdWwG*w  
bad debt 壞賬   `kQosQV  
balance 餘額   =|I
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balance sheet 資產負債表   *.|%uf.  
bank account 銀行賬戶   AzXLlQ  
bank balance 銀行結存   A7+Z
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bank charge 銀行手續費  
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bank deposit 銀行存款   ;zD4#7=  
bank discount 銀行貼現   Y01!D"{\  
bank draft 銀行匯票   MSvZ3[5Io  
bank loan 銀行借款   7G-?^  
bank overdraft 銀行透支   jLVD37 P^  
bankers acceptance 銀行承兌   H2Wlgt  
bankruptcy 破產   Sm4B
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bearer 持票人   GVnDN~[  
beneficiary 受益人   b-  t  
bequest 遺產   ~:T@SrVI  
bill 票據   ?%Nh4+3N>  
bill of exchange 匯票   D0p*Sg  
bill of lading 提單   9ABU^ig  
bills discounted 貼現票據   ~,1Sw7rE  
bills payable 應付票據   AK&>3D  
bills receivable 應收票據   TK\3mrEI  
board of directors 董事會   |>]@w\]  
bonds 債券   @g5y_G{SP  
bonus 紅利   xLoQ0rt 6  
book value 賬面價值   .06D_L"M  
bookkeeper 簿記員   ,jis@]:  
bookkeeping 簿記   c5WMN.z  
branch office general ledger 支店往來賬戶   Y&O2;q/B  
broker 經紀人   6 V0Ayxg7  
brought down 接前   fuUtM_11  
brought forward 接上頁   H@xS<=:lM  
budget 預算   Sf*v#?  
by-product 副產品   jj]\]6@+P  
by-product sales 副產品銷售   MukJ^h*V  
capital 股本   uWdF7|PN7  
capital income 資本收益   <nbklo  
capital outlay 資本支出   U0j>u*yE  
capital stock 股本   PZ8,E{V  
capital stock certificate 股票   7<WS@-2I#  
carried down 移後   o$.#A]Flb  
carried forward 移下頁   PJN9[Y{^3  
cash 現金   >bZ-mX)j\0  
cash account 現金賬戶   %w65)BFQ  
cash in bank 存銀行現金   g[pU5%|"[  
cash on delivery 交貨收款   BM /FOY;  
cash on hand 庫存現金   tjXg  
cash payment 現金支付   }BlyEcw'aN  
cash purchase 現購   wX]$xZ!s  
cash sale 現沽   r]p3D Q  
cashier 出?#123;員   W$zRUG-  
cashiers check 本票    J3 Q_  
certificate of deposit 存款單折   lY tt|J  
certificate of indebtedness 借據   -GPBX?  
certified check 保付支票   @s-P!uCaT  
certified public accountant 會計師   @L!^2v  
charges 費用   AtCT  
charge for remittances 匯水手續費   X<;.  
charter 營業執照   l6HtZ(  
chartered accountant 會計師   E! NtD).=S  
chattles 動產   *FC8=U2\X  
check 支票   Wds>'zzS  
che stub 支票存根   xc}[q`vK  
closed account 己結清賬戶   N { oVz],  
closing 結算   )9
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closing entries 結賬紀錄   @r*GGI!  
closing stock 期末存貨   T/P\j0hR  
closing the book 結賬   ?tjEXg>ny  
columnar journal 多欄日記賬   JL87a^ro  
combination 聯合   Zio!j%G  
commission 佣金   wz:e\ !  
commodity 商品   .-rz30xT  
common stock 普通股   :;eOhZ=_  
company 公司   w
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compensation 賠償   |cY HH$  
compound interest 複利   Opu*i  
consignee 承銷人   7w)8s  
consignment 寄銷   Ly2,*\7  
consignor 寄銷人   9/0H,qZc  
consolidated balance sheet 合併資產負債表   pwfQqPC#_  
consolidated profit and loss account 合併損益表   ,Lp"Ia  
consolidation 合併   #0<pRDXj  
construction cost 營建成本   2Cp4aTGv#  
construction revenue 營建收入   EWDsBNZaI  
contract 合同   fL2P6N@  
control account 統制賬戶   s|<n7 =J  
copyright 版權   {k.:DH)  
corporation 公司   g.9C>>tj  
cost 成本   ek]JzD~w$  
cost accounting 成本會計   /(s |'"6  
cost of labour 勞工成本   PM84Z@Y  
cost of production 生產成本   PxrT@.T$  
cost of manufacture 製造成本   @QmN= X5  
cost of sales 銷貨成本   0<`qz |_h  
cost price 成本價格   }
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credit 貸方   [IOI&`?D  
credit note 收款通知單   |=IJ^y(x|  
creditor 債權人   @3c'4O   
crossed check 橫線支票   Zt9G[[]  
current account 往來活期賬戶   K@1gK<,a  
current asset 流動資產   G>vK$W$f N  
current liability 流動負債   fU$Jh/#":  
current profit and loss 本期損益   bDWLHdu a  
debit 借方   jnp~ACN,  
debt 債務   zy$jTqDH  
debtor 債務人   Ql5bjlQdO  
deed 契據   85&7WAco"B  
deferred assets 遞延資產   }>@SyE'Q  
deferred liabilities 遞延負債   UiV#w#&P  
delivery 交貨   Z]b;%:>=  
delivery expense 送貨費   8+w*,R
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delivery order 出貨單   _ =I1  
demand draft 即期匯票   3#,6(k4>  
demand note 即期票據   m@+v6&,  
demurrage charge 延期費   D@uVb4uK  
deposit 存款   72~L ?  
deposit slip 存款單   :& Dv!z  
depreciation 折舊  
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direct cost 直接成本   aWTurnee^  
direct labour 直接人工   UeFJ5n'x:  
director 董事   > .NLmzUX  
discount 折扣   kB@gy}  
discount on purchase 進貨折扣   Rf4K Rhi  
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