[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。   MA\V[32H  
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acceptance 承兌   / 1RpM]d  
account 賬戶   jdN`mosJ  
accountant 會計員   =wJX0A|  
accounting 會計   K"6vXv4QO  
accounting system 會計制度   Mt$ *a  
accounts payable 應付賬款   TC('H[ ]  
accounts receivable 應收賬款   ]GS bjHsO  
accumulated profits 累積利益   Ef\-VKh  
adjusting entry ?#123;整記錄   Iv *<La  
adjustment ?#123;整   /FII07V  
administration expense 管理費用   FmW(CGs  
advances 預付   aXVFc5C\  
advertising expense 廣告費   zA 3_Lx!  
agency 代理   1 zZlC#V  
agent 代理人   m
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agreement 契約   b>|6t~}M  
allotments 分配數   x2EUr,7  
allowance 津貼   #E?4E1bnB  
amalgamation 合併   siaG'%@*r  
amortization 攤銷   #WuBL_nZ~  
amortized cost 應攤成本   !if   
annuities 年金   b}f~il  
applied cost 已分配成本   Dv"9qk  
applied expense 已分配費用   qM`}{ /i  
applied manufacturing expense 己分配製造費用   [
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apportioned charge 攤派費用   8}[).d160  
appreciation 漲價   s%S  
article of association 公司章程   Y73C5.dNcE  
assessment 課稅   0@(&eH=  
assets 資產   yevPHN"M  
attorney fee 律師費   ok[i<zl;'  
audit 審計   9Na$W:P c  
auditor 審計員   +0&/g&a\R  
average 平均數   `A>@]d  
average cost 平均成本   6<
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bad debt 壞賬   2iOV/=+  
balance 餘額   -~0^P,yQ  
balance sheet 資產負債表   S!UaH>Rh  
bank account 銀行賬戶   H)?z #x  
bank balance 銀行結存   Wri<h:1  
bank charge 銀行手續費   XUYtEf  
bank deposit 銀行存款   VRMXtQ*1Dm  
bank discount 銀行貼現   zdYjF|  
bank draft 銀行匯票   :]KAkhFkbb  
bank loan 銀行借款   O?2DQY?jT  
bank overdraft 銀行透支   .3;;;K9a~]  
bankers acceptance 銀行承兌   ]`K2N  
bankruptcy 破產   WMdg1J+~  
bearer 持票人   vQCy\Gi  
beneficiary 受益人   y0#2m6u  
bequest 遺產   Y|n"dMrL  
bill 票據    )2.Si#  
bill of exchange 匯票   V&5wRz+`W  
bill of lading 提單   yA
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bills discounted 貼現票據   [~HN<>L@C  
bills payable 應付票據   siI;"?  
bills receivable 應收票據   XTyxr  
board of directors 董事會   KPF1cJ2N  
bonds 債券   SU0 hma8  
bonus 紅利   a9gLg &  
book value 賬面價值   >A= f1DF  
bookkeeper 簿記員   GJr G~T  
bookkeeping 簿記   0S"MC9b eg  
branch office general ledger 支店往來賬戶   wT@og|M  
broker 經紀人   & 8H'eAA  
brought down 接前   uFE)17E  
brought forward 接上頁   z_HdISy0  
budget 預算   HfVZ~PP  
by-product 副產品   CTb%(<r  
by-product sales 副產品銷售   D~m*!w*  
capital 股本   @]j1:PN-  
capital income 資本收益   r@V!,k#S  
capital outlay 資本支出   &Jj<h: *  
capital stock 股本   @dKTx#gZ  
capital stock certificate 股票   )GpK@R]{  
carried down 移後   Ac@VGT:9  
carried forward 移下頁   *w&e\i|7  
cash 現金   K0~rN.C!0  
cash account 現金賬戶   Hs8>anVo[  
cash in bank 存銀行現金   j%kncGS  
cash on delivery 交貨收款   (=0.inZ  
cash on hand 庫存現金   &~CI<\o P  
cash payment 現金支付   N7"W{"3D  
cash purchase 現購   L0,'m
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cash sale 現沽   ?< +WG/(d  
cashier 出?#123;員   b}`TLn  
cashiers check 本票   9;{CIMg&  
certificate of deposit 存款單折   {c'lhUB   
certificate of indebtedness 借據   4Z*/WsCv  
certified check 保付支票   o&%g8= n%  
certified public accountant 會計師   dV_G1'  
charges 費用   q~3>R=t  
charge for remittances 匯水手續費   @JMiO^  
charter 營業執照   3fj4%P"  
chartered accountant 會計師   {)XTk&"  
chattles 動產   XS#Qu=,-  
check 支票   [,Gg^*umS  
che stub 支票存根   +(Ae4{z"1+  
closed account 己結清賬戶   0mE 0 j  
closing 結算   pBH
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closing entries 結賬紀錄   .('SW\u-  
closing stock 期末存貨   K-v#.e4  
closing the book 結賬   oJ^P(]dw  
columnar journal 多欄日記賬   ^#pEPVkY  
combination 聯合   y[;>#j$  
commission 佣金   VA%J\T|G2\  
commodity 商品   E GU2fA7x  
common stock 普通股   {: /}NpA$  
company 公司   X'ag)|5ot  
compensation 賠償   $Sq:q0  
compound interest 複利   ch]IzdD  
consignee 承銷人   -?\D\\+t  
consignment 寄銷   J.a]K[ci  
consignor 寄銷人   :WEDAFq0  
consolidated balance sheet 合併資產負債表   5pX6t  
consolidated profit and loss account 合併損益表   i-1op> Y  
consolidation 合併   &C}*w2]0S  
construction cost 營建成本   dysS9a,  
construction revenue 營建收入   dtDFoETz  
contract 合同   VY-EmbkG-t  
control account 統制賬戶   ,1`z"7\W  
copyright 版權   pa+hL,w{6  
corporation 公司   -"x$ZnHU  
cost 成本   _ q"Gix  
cost accounting 成本會計   F,kZU$  
cost of labour 勞工成本  
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cost of production 生產成本   KNl$3
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cost of manufacture 製造成本   0GLM(JmK  
cost of sales 銷貨成本   tQVVhXQ7  
cost price 成本價格   @7}W=HB  
credit 貸方   X$ D6Ey  
credit note 收款通知單   [),ige  
creditor 債權人   y_)FA"IkE  
crossed check 橫線支票   i8p6Xht  
current account 往來活期賬戶    " bG2:  
current asset 流動資產   vN $s|R'@  
current liability 流動負債   sOY:e/_F  
current profit and loss 本期損益   BT$_@%ea&  
debit 借方   @Qe0! (_=  
debt 債務   Z+SRXKQ  
debtor 債務人   y =@N|f!  
deed 契據   4H/OBR  
deferred assets 遞延資產   0RfZEG)  
deferred liabilities 遞延負債   crCJrN=  
delivery 交貨   MV"=19]  
delivery expense 送貨費   )7@0[>  
delivery order 出貨單   tPvpJX6kP  
demand draft 即期匯票   e20-h3h+  
demand note 即期票據   KvSG;  
demurrage charge 延期費   |Tw~@kT@  
deposit 存款   K3C<{#r  
deposit slip 存款單   ]9-\~Mwh  
depreciation 折舊   M|-)GvR$J  
direct cost 直接成本   Kw}'W 8`c  
direct labour 直接人工   ~&O%N  
director 董事   pAEx#ck  
discount 折扣   *Ex|9FCt$  
discount on purchase 進貨折扣   L];b<*d  
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