[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。   26/<\{q~  
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acceptance 承兌   8p 4[:M@  
account 賬戶   /V*SI!C<f  
accountant 會計員   ;<0vvP|  
accounting 會計   <5G(Y#s/?  
accounting system 會計制度   lPR^~&
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accounts payable 應付賬款   `T*Y1@FV  
accounts receivable 應收賬款   ?'~u)O(n  
accumulated profits 累積利益   Rf0so  
adjusting entry ?#123;整記錄   +A8q.-N G  
adjustment ?#123;整   l1T`[2  
administration expense 管理費用   hk=[v7  
advances 預付   R|*0_!O:[  
advertising expense 廣告費   A4,%l\di<  
agency 代理   [lML^CYQ  
agent 代理人   bJn&Y  
agreement 契約   :PBFFL
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allotments 分配數   bK6^<,~  
allowance 津貼   }~W/NP_F  
amalgamation 合併   1av#u:jy~>  
amortization 攤銷   f5F-h0HF`[  
amortized cost 應攤成本    jfK&CA  
annuities 年金   U3_O}X+  
applied cost 已分配成本   WA2NjxYz  
applied expense 已分配費用   ((`\i=-o5  
applied manufacturing expense 己分配製造費用   nam]eW  
apportioned charge 攤派費用   4AEw[(t  
appreciation 漲價   O>~@>/#  
article of association 公司章程  
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assessment 課稅   _yAY5TIv  
assets 資產   oF$#7#0`;8  
attorney fee 律師費   p^ (Z  
audit 審計   LT$t%V0?.e  
auditor 審計員   l| uiC%T  
average 平均數   }< '6FxR  
average cost 平均成本   sxr,]@  
bad debt 壞賬   q`mxN!1[  
balance 餘額   X~&8^?  
balance sheet 資產負債表   Ra53M!>]  
bank account 銀行賬戶   Ub f5:  
bank balance 銀行結存   n@tt.n!{l  
bank charge 銀行手續費   1|8Bv0-b  
bank deposit 銀行存款   / 1Gmga5  
bank discount 銀行貼現   wtSU43D  
bank draft 銀行匯票   aPlEM_escS  
bank loan 銀行借款   3PvxU|*F  
bank overdraft 銀行透支   FR6 W-L  
bankers acceptance 銀行承兌   hpXW tQ  
bankruptcy 破產   aHC%:)ww:  
bearer 持票人   f|(9+~K/7&  
beneficiary 受益人   QlvP[Jtr  
bequest 遺產   0p[k7W u  
bill 票據   {HY3E}YJL  
bill of exchange 匯票   o5J6Xi
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bill of lading 提單   Fc[vs5
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bills discounted 貼現票據   
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bills payable 應付票據   &I=o1F2B)  
bills receivable 應收票據   o]tfvGvU*  
board of directors 董事會   o:v_I{  
bonds 債券   oJNQdW[  
bonus 紅利   3.Mpd  
book value 賬面價值   [2xu`HT02  
bookkeeper 簿記員   Zgh~7Z/  
bookkeeping 簿記   PeIi@0vA  
branch office general ledger 支店往來賬戶   ;bG?R0a  
broker 經紀人   {,uSDIOj$  
brought down 接前  
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brought forward 接上頁   Z[VrRT,\c  
budget 預算   JAKs [@:  
by-product 副產品   h0m5oV  
by-product sales 副產品銷售   | eCVq(R  
capital 股本   93D
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capital income 資本收益   #Tzs9Bkaca  
capital outlay 資本支出   0kCo0{+n  
capital stock 股本   kF'9@*?J  
capital stock certificate 股票   5Q%)|(U'  
carried down 移後   ]:@{tX7c  
carried forward 移下頁   /"="y'Wx  
cash 現金   Y?1T XsvF  
cash account 現金賬戶   bBML +0a  
cash in bank 存銀行現金   lIEZ=CEmY  
cash on delivery 交貨收款   8J&9}@y  
cash on hand 庫存現金   ~pp< T  
cash payment 現金支付   [mwqCW&  
cash purchase 現購   Has}oe[  
cash sale 現沽   ,F->*
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cashier 出?#123;員   ea @ H  
cashiers check 本票   GQ?FUFuIoW  
certificate of deposit 存款單折   p q?# X0  
certificate of indebtedness 借據   m;"[b (u  
certified check 保付支票   <,p$eQ)T%  
certified public accountant 會計師   WwoT~O8R  
charges 費用   2\.23  
charge for remittances 匯水手續費   f%_$RdU  
charter 營業執照   ik?IC$*n3i  
chartered accountant 會計師   dk1q9Tx  
chattles 動產   @G#`uoD  
check 支票   jx W/"Q   
che stub 支票存根   ":T"Y;  
closed account 己結清賬戶   7}\AhQ, S  
closing 結算   ^"4?Q  
closing entries 結賬紀錄   1Zk1!> ?  
closing stock 期末存貨   %#4;'\'5  
closing the book 結賬   tjV63`LD  
columnar journal 多欄日記賬   X`v6gv5qj  
combination 聯合   B (h`~pb  
commission 佣金   aH%tD!%,o  
commodity 商品   GM;uwL#  
common stock 普通股   _{^F8  
company 公司   MwD+'5   
compensation 賠償   S]T71W<i  
compound interest 複利   }Dcpe M?  
consignee 承銷人   %Nl mLWF.  
consignment 寄銷   ^cW{%R>XY  
consignor 寄銷人   6,CK1j+tZ  
consolidated balance sheet 合併資產負債表   +NB5Fd4  
consolidated profit and loss account 合併損益表   v{lDEF@2^N  
consolidation 合併   tIBEja^l  
construction cost 營建成本   V#1v5mWVx  
construction revenue 營建收入   ?JRfhJ:j  
contract 合同   70*yx?TV  
control account 統制賬戶   {Xpjm6a7  
copyright 版權   ,-$%>Uv  
corporation 公司   RM2fe Wm  
cost 成本   gi@&Mr)fS  
cost accounting 成本會計   ?|2m0~%V=  
cost of labour 勞工成本   c&RiUU7  
cost of production 生產成本   T8T,G4Q  
cost of manufacture 製造成本   _fj@40i M  
cost of sales 銷貨成本   JP]4* 
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cost price 成本價格   S=w~bz,/  
credit 貸方   z}VCiS0  
credit note 收款通知單   J{EK}'  
creditor 債權人   \FO 4A  
crossed check 橫線支票   I.6#>=  
current account 往來活期賬戶   .b*-GWx  
current asset 流動資產   /xA`VyH
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current liability 流動負債   eBECY(QMQ  
current profit and loss 本期損益   ,tBc%&.f  
debit 借方   z" sv,W  
debt 債務   r_a1oO:  
debtor 債務人   ;P|v'NNI  
deed 契據   P!~&Ei  
deferred assets 遞延資產   <&M5#:
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deferred liabilities 遞延負債   QmPHf*w[  
delivery 交貨   @yPI$"Ma  
delivery expense 送貨費   ^&c|z35F  
delivery order 出貨單   1-4*Y
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demand draft 即期匯票   7,9zj1<  
demand note 即期票據   <l9qhqHv&  
demurrage charge 延期費   'aZAWY d  
deposit 存款   9JC8OSjJ  
deposit slip 存款單   Q},uM_"+  
depreciation 折舊   4~:D7",Jn  
direct cost 直接成本   <8Q?kj  
direct labour 直接人工   +qF,XJ2  
director 董事   D>q?My  
discount 折扣   #Bn7Cc  
discount on purchase 進貨折扣   I1Gk^wO  
  
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