[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。   mx yT==E  
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acceptance 承兌   x@~V975Y  
account 賬戶   iR-O6*PTC  
accountant 會計員   fomkwN  
accounting 會計   9maw+c!~  
accounting system 會計制度   WJ*DWyd''  
accounts payable 應付賬款   $4"OD"Z Cq  
accounts receivable 應收賬款   WA/\x  
accumulated profits 累積利益   L[K_!^MZ  
adjusting entry ?#123;整記錄   `@&qf}`  
adjustment ?#123;整   wK_}`6R/  
administration expense 管理費用   -1R~3j1_  
advances 預付   w~9gZ&hdp  
advertising expense 廣告費   3,
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agency 代理   G-qxQD1wK  
agent 代理人   UnPSJ]VW  
agreement 契約   0)B+ :  
allotments 分配數   5c#L6 dA)  
allowance 津貼    ,Y!)V  
amalgamation 合併   '54@-}D  
amortization 攤銷   Du/s  
amortized cost 應攤成本   7\xa_nrI  
annuities 年金   |z~?"F6 Y<  
applied cost 已分配成本   2g$Wv :E3  
applied expense 已分配費用   
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applied manufacturing expense 己分配製造費用   }?JO[Q +
 
apportioned charge 攤派費用   -4]6tt'G  
appreciation 漲價   Uu(W62  
article of association 公司章程   .UcS4JU
  
assessment 課稅   ZUh<2F  
assets 資產   ^:]
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attorney fee 律師費   it,%T)2H  
audit 審計   u-Vn
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auditor 審計員   c(jA"K[|b  
average 平均數   7mN?;X33  
average cost 平均成本   qH ~usgqB7  
bad debt 壞賬   6$f,DU  
balance 餘額   .28*vkH%C=  
balance sheet 資產負債表   U:>O6"  
bank account 銀行賬戶   <L-L}\-I"  
bank balance 銀行結存   g#AA.@/Z  
bank charge 銀行手續費   Hq9(6w9w  
bank deposit 銀行存款   m0P5a%D  
bank discount 銀行貼現   ^vPa{+N  
bank draft 銀行匯票   5s>9v  
bank loan 銀行借款   !CWqI)=  
bank overdraft 銀行透支   Z(Vrmz
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bankers acceptance 銀行承兌   Gd"*mLd  
bankruptcy 破產   NF.SGga  
bearer 持票人   Ort\J~O  
beneficiary 受益人   +$-a:zx`l  
bequest 遺產   y8L:nnSj  
bill 票據   x83XJFPWL  
bill of exchange 匯票   l|K8+5L  
bill of lading 提單   >M!>Hl/  
bills discounted 貼現票據   Z-Uq89[HZ  
bills payable 應付票據   -K0tK~%q  
bills receivable 應收票據   zQ[m
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board of directors 董事會   m$^7sFD$  
bonds 債券   1.!(#I3  
bonus 紅利   K5KN}sRs"  
book value 賬面價值   fZZ!kea[  
bookkeeper 簿記員   p)oW'#@a  
bookkeeping 簿記   ,9rT|:N  
branch office general ledger 支店往來賬戶   YPM>FDxDB  
broker 經紀人   ;V;4#  
brought down 接前   qgDBu\  
brought forward 接上頁   f|`{PP`\  
budget 預算   MMf6QxYf  
by-product 副產品   y`BLIEI  
by-product sales 副產品銷售   kO.rgW82  
capital 股本   &5a>5ZG}  
capital income 資本收益   YZk&'w  
capital outlay 資本支出   NE! Xt<A  
capital stock 股本   {R#nGsrt;  
capital stock certificate 股票   ka'MF;!rc  
carried down 移後   ; ?&;I
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carried forward 移下頁   L}9@kjW  
cash 現金   AT%0i  
cash account 現金賬戶   uJWX7UGuz  
cash in bank 存銀行現金   8(A:XQN"h  
cash on delivery 交貨收款   V_~wWuZ-  
cash on hand 庫存現金   B|Omz:c  
cash payment 現金支付   O$$N{  
cash purchase 現購   1eJ\CdI  
cash sale 現沽   &M2x`  
cashier 出?#123;員   /Iskjcc60W  
cashiers check 本票   `i{:mio  
certificate of deposit 存款單折   +vuW9  
certificate of indebtedness 借據   M$GD8|*e  
certified check 保付支票   KyDBCCOv  
certified public accountant 會計師   }}]Y mf  
charges 費用   JdAjKN  
charge for remittances 匯水手續費   k X-AC 5]  
charter 營業執照   Z
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chartered accountant 會計師   )u aB^L1  
chattles 動產   ZN?(lt)u9  
check 支票   9qPP{K,Pq2  
che stub 支票存根   M|Se|*w  
closed account 己結清賬戶   6y0C  
closing 結算   6nDx;x&Q  
closing entries 結賬紀錄   t_N `e(V  
closing stock 期末存貨   J]N}8 0  
closing the book 結賬   K{iY
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columnar journal 多欄日記賬   )dV.A IQ+  
combination 聯合   #B?7{#.1  
commission 佣金   [L275]4n!]  
commodity 商品   {tMD*?C[6  
common stock 普通股   ~\^8 ^  
company 公司   4e(@b3y  
compensation 賠償   SX4p(t  
compound interest 複利   2rH6ap  
consignee 承銷人   9xz`
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consignment 寄銷   sPw(+m*C   
consignor 寄銷人   $D89|sy  
consolidated balance sheet 合併資產負債表   P-mrH
  
consolidated profit and loss account 合併損益表   0TNzVsu7  
consolidation 合併   zf!c  
construction cost 營建成本   fx|9*|E  
construction revenue 營建收入   %`TLs^  
contract 合同   nGf@zJDb  
control account 統制賬戶   {L0w&~$Fy  
copyright 版權   J0oR]eT}  
corporation 公司   9+/|sU\.%  
cost 成本   A gPg0(G  
cost accounting 成本會計   r~;N(CG  
cost of labour 勞工成本   ^Nu} HcC+  
cost of production 生產成本   c1/x,1LnMf  
cost of manufacture 製造成本   %Xi%LUk{  
cost of sales 銷貨成本   @X#m]ou  
cost price 成本價格   Y}6)jzBV  
credit 貸方   p<jr&zVEc>  
credit note 收款通知單   -1o1k-8d  
creditor 債權人   V]AL'}( 0  
crossed check 橫線支票   MnQ_]cC  
current account 往來活期賬戶   X*~YCF[_  
current asset 流動資產   BE2{qO{  
current liability 流動負債   vuAjAeKm  
current profit and loss 本期損益   ]]7T5'.  
debit 借方   Q4x71*vy  
debt 債務   $X?V_K;9/  
debtor 債務人   |j+~Td3})&  
deed 契據   zk]~cG5dT/  
deferred assets 遞延資產   rQqtejcfx  
deferred liabilities 遞延負債   ..t=
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delivery 交貨   &td#m"wI  
delivery expense 送貨費   W1s|7  
delivery order 出貨單   N7_Co;#(zK  
demand draft 即期匯票   h(L5MZs  
demand note 即期票據   %Xl@o  
demurrage charge 延期費   V;V9_qP,  
deposit 存款   *" )[Srbg  
deposit slip 存款單   87Kx7CKF"  
depreciation 折舊   pI`Ke"  
direct cost 直接成本   "duJl-  
direct labour 直接人工   j{=%~  
director 董事   \ C^D2Z6  
discount 折扣   U]acm\^Z  
discount on purchase 進貨折扣   cMg/T.O  
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