[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。   PTpGZ2FZ  
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acceptance 承兌   %GigRA@no  
account 賬戶   5Z_aN|Xn  
accountant 會計員   7I0K= 'D7  
accounting 會計   "y-/ 9C  
accounting system 會計制度   NchEay;`  
accounts payable 應付賬款   6$G@>QCBS  
accounts receivable 應收賬款   b v4  
accumulated profits 累積利益   uA%cie  
adjusting entry ?#123;整記錄   <3 I0$?xL  
adjustment ?#123;整   i9^m;Y)^I  
administration expense 管理費用    \|7Y"WEQ  
advances 預付   G(hzW%P  
advertising expense 廣告費   m }\L i]  
agency 代理   6C- !^8[ f  
agent 代理人   `G2!{3UD  
agreement 契約   l(3\ekU!  
allotments 分配數   e0g>.P@6  
allowance 津貼   9u1Fk'cxG,  
amalgamation 合併   g7r0U6Y  
amortization 攤銷   @rlL'|&X*  
amortized cost 應攤成本   %(~8 a  
annuities 年金   ;m}o$`  
applied cost 已分配成本   9R N ge;*  
applied expense 已分配費用   txix =  
applied manufacturing expense 己分配製造費用   pW5PF)([  
apportioned charge 攤派費用   +IM6 GeH  
appreciation 漲價    eR!K8W  
article of association 公司章程   GE#LcCa  
assessment 課稅   l)qGG$7$  
assets 資產   &Ui&2EW  
attorney fee 律師費   h5ZxxtGU  
audit 審計   1-}$sO c  
auditor 審計員   :i]g+</  
average 平均數   ~!ICBF~j  
average cost 平均成本   e:(~=9}Li  
bad debt 壞賬   HE*P0Yf=  
balance 餘額   C44*qiG.  
balance sheet 資產負債表   0hX@ta[Up  
bank account 銀行賬戶   D,SL_*r{  
bank balance 銀行結存   :s
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bank charge 銀行手續費   qD>

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bank deposit 銀行存款   {ud^+I&  
bank discount 銀行貼現   (^= Hq'D  
bank draft 銀行匯票   _R;+}1G/  
bank loan 銀行借款   `bEum3l\6]  
bank overdraft 銀行透支   O
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bankers acceptance 銀行承兌   \\,z[C  
bankruptcy 破產   jAO
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bearer 持票人   >}B~~C;  
beneficiary 受益人   l(
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bequest 遺產   Bk8 '*O/)  
bill 票據   f2FGod<CzN  
bill of exchange 匯票   4W+%`x_U]  
bill of lading 提單   i ,g<y  
bills discounted 貼現票據   >Av%[G5=h#  
bills payable 應付票據   Lz;E/a}s  
bills receivable 應收票據   Gq^#.o]  
board of directors 董事會   2O)2#N  
bonds 債券   G+l9QaFv  
bonus 紅利   <>K@#|%Y&  
book value 賬面價值   0%5x&vx'S  
bookkeeper 簿記員   &Qq4xn+J  
bookkeeping 簿記   Y^CbpG&-vC  
branch office general ledger 支店往來賬戶   +hd1|qa4  
broker 經紀人   .@;,'Xw1~  
brought down 接前   oxL4* bqZ  
brought forward 接上頁   ! jb{q bq  
budget 預算   pI{s )|"  
by-product 副產品   &<%U7?{~  
by-product sales 副產品銷售   cRC)99H
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capital 股本    
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capital income 資本收益   0B[eG4 9  
capital outlay 資本支出   &)|3OJ'o  
capital stock 股本   *oz=k  
capital stock certificate 股票   %]@K}!)2  
carried down 移後   P;
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carried forward 移下頁   =v]
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cash 現金   'BwM{c-O"  
cash account 現金賬戶   blA]z!FU  
cash in bank 存銀行現金   2
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cash on delivery 交貨收款   Zx}.mt#}8  
cash on hand 庫存現金   8yc?9&/|  
cash payment 現金支付   >SZ9,K4Gs  
cash purchase 現購   !T3Esv  
cash sale 現沽   JTg 0T+  
cashier 出?#123;員   jZ>'q/  
cashiers check 本票   J#y?^Qm$)<  
certificate of deposit 存款單折   @7*Ag~MRb  
certificate of indebtedness 借據   =xX\z\[A  
certified check 保付支票   ]]Da/^K=Z  
certified public accountant 會計師   SAGLLk07G  
charges 費用   -/#tQ~{gs  
charge for remittances 匯水手續費   4c=oAL  
charter 營業執照   !j.jvI%e;  
chartered accountant 會計師   k6 f;A  
chattles 動產   U"v}br-kb  
check 支票   !S', V&Yb  
che stub 支票存根   ;{~F7:i  
closed account 己結清賬戶   {1 94u%'  
closing 結算   uz+b  
closing entries 結賬紀錄   ;DKwv}  
closing stock 期末存貨   S Yvifgp  
closing the book 結賬   :B'}#;8_  
columnar journal 多欄日記賬   cuP5cL/Y  
combination 聯合   U;:,$]+  
commission 佣金   YA>du=6y\  
commodity 商品   X+K$y:UZ  
common stock 普通股   p=(;WnsK  
company 公司   :/IcFU~)M  
compensation 賠償   Q(KLx)  
compound interest 複利   N+PW,a  
consignee 承銷人   1W5\
  
consignment 寄銷   pTK|u!fs  
consignor 寄銷人   - $4%@Z  
consolidated balance sheet 合併資產負債表   f.=4p^  
consolidated profit and loss account 合併損益表   'g
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consolidation 合併   r\"O8\  
construction cost 營建成本   EhybaRy;C  
construction revenue 營建收入   0PnW|N0  
contract 合同   GJItGq`)  
control account 統制賬戶   %6"b< MAO  
copyright 版權   p\8
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corporation 公司   bkl'0 p  
cost 成本   %Ys>PzM  
cost accounting 成本會計   wDZFOx0#8  
cost of labour 勞工成本   G1~|$X@@  
cost of production 生產成本   MOG[c p  
cost of manufacture 製造成本   oA~m*|  
cost of sales 銷貨成本   u hP0Zwn  
cost price 成本價格   &hba{!`y  
credit 貸方   t{>66jm\R  
credit note 收款通知單   88U4I  
creditor 債權人   h& (@gU`A  
crossed check 橫線支票   @X/S h:  
current account 往來活期賬戶   Rhx7eU#&  
current asset 流動資產   9,'5~+7  
current liability 流動負債   fT8Id\6js  
current profit and loss 本期損益   asW1GZO  
debit 借方   -&kQlr  
debt 債務   4W.;p"S2  
debtor 債務人   $#@4i4TN-  
deed 契據   .KT+,Y  
deferred assets 遞延資產   &U xN.vl  
deferred liabilities 遞延負債   Ytx+7OLe  
delivery 交貨   "`"j2{9|e!  
delivery expense 送貨費   [`fq4Ky  
delivery order 出貨單   ["Q8`vV0WO  
demand draft 即期匯票   %TG$5')0  
demand note 即期票據   9rao&\eH  
demurrage charge 延期費   ^^?DYC   
deposit 存款   uU.9*B=H9  
deposit slip 存款單   %T6#c7U_  
depreciation 折舊   *!9/`zW  
direct cost 直接成本   2c%}p0<;|?  
direct labour 直接人工   $hSu~}g  
director 董事   .3|9 ~]  
discount 折扣   Ti3BlWQH  
discount on purchase 進貨折扣   |7`Vw Z  
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