[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。   O sIvW'$\  
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acceptance 承兌   #1>c)_H  
account 賬戶   
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accountant 會計員   ^O5PcV3Eg  
accounting 會計   ECOzquvM  
accounting system 會計制度   ]gb?3a}A  
accounts payable 應付賬款   B?XqH_=0L  
accounts receivable 應收賬款   ][Cg8  
accumulated profits 累積利益   or F8 %  
adjusting entry ?#123;整記錄   dqL)q3  
adjustment ?#123;整   c+TCC%AJQI  
administration expense 管理費用   H+5N+AKb@  
advances 預付   0o!Egq_  
advertising expense 廣告費   2K(zYv54  
agency 代理   /;1h-Rc>  
agent 代理人   sr$JFMTO11  
agreement 契約   ^paM{'J\\)  
allotments 分配數   cr {f*U6`  
allowance 津貼   fH
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amalgamation 合併   a/ Z\h{*  
amortization 攤銷   w
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amortized cost 應攤成本   oGZ%w4T  
annuities 年金   h1N{;SWQ
 
applied cost 已分配成本   LT '2446  
applied expense 已分配費用   G Y ]bw  
applied manufacturing expense 己分配製造費用   ]OA8H[U-eA  
apportioned charge 攤派費用   7NfA)$  
appreciation 漲價   tsTCZ);(  
article of association 公司章程   U{.yX7  
assessment 課稅   RC]-9gd3Q  
assets 資產   <bOi}  
attorney fee 律師費   zC\L-i>G  
audit 審計   m:{IVvN
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auditor 審計員   1O;q|p'9  
average 平均數   OM7EmMa;  
average cost 平均成本   h.h\)>DM@  
bad debt 壞賬   Zut"P3d=J  
balance 餘額   ~Wj. 4b*  
balance sheet 資產負債表   4] I7t  
bank account 銀行賬戶   0W>,RR)  
bank balance 銀行結存   t2q{;d~.  
bank charge 銀行手續費   h}jE=T5Hc  
bank deposit 銀行存款   w+3-j  
bank discount 銀行貼現   0h~7"qUF@  
bank draft 銀行匯票   PzD ekyl  
bank loan 銀行借款   io(Rb\#"  
bank overdraft 銀行透支   gflu!
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bankers acceptance 銀行承兌   3N5b3F  
bankruptcy 破產   N(^ q%eHp  
bearer 持票人   s8 0$   
beneficiary 受益人   q*4=sf,>  
bequest 遺產   pbePxOG  
bill 票據   ?Q%X,!~\:  
bill of exchange 匯票   }0~4Z )?e3  
bill of lading 提單   leJ\  
bills discounted 貼現票據   S+&Bf ~~D  
bills payable 應付票據   z#elwL6  
bills receivable 應收票據   |.Y}2>{  
board of directors 董事會   w0L+Sj db  
bonds 債券   ]728x["(19  
bonus 紅利   E
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book value 賬面價值   #)N}F/Od^  
bookkeeper 簿記員   f+Ht  
bookkeeping 簿記   K_sHZ  
branch office general ledger 支店往來賬戶   'l*p!=  
broker 經紀人   z8\z`#g!  
brought down 接前   jou741  
brought forward 接上頁   fTg^~XmJ  
budget 預算   (7_}UT@w-  
by-product 副產品   ev;R; 0<  
by-product sales 副產品銷售   YE5B^sQ1  
capital 股本   y)e8pPDG  
capital income 資本收益   '6zD `Q  
capital outlay 資本支出   Zw<\^1  
capital stock 股本   @is!VzE  
capital stock certificate 股票   R9`37(c9+  
carried down 移後   -'mTSJ.}  
carried forward 移下頁   Doj>Irj?7  
cash 現金   j !<(`  
cash account 現金賬戶   Y(3X5v?[  
cash in bank 存銀行現金   0<C]9[l  
cash on delivery 交貨收款   zLda&#+  
cash on hand 庫存現金   FH}2wO~_  
cash payment 現金支付   hYS}PE  
cash purchase 現購   )UgLs|G~  
cash sale 現沽   <UC_QPA\  
cashier 出?#123;員   &3_.k  
cashiers check 本票   \=NS@_t,  
certificate of deposit 存款單折   \DC0`  
certificate of indebtedness 借據   Ri mz~}+  
certified check 保付支票   [Y_CRxa\u  
certified public accountant 會計師   6./3w&D;  
charges 費用   Qaeg3f3F3  
charge for remittances 匯水手續費   7lH3)9G;  
charter 營業執照   ]
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chartered accountant 會計師   'Wz`P#/  
chattles 動產   LW '3m5  
check 支票   nqMXE82  
che stub 支票存根   1rLK1X  
closed account 己結清賬戶   kzuI<DW  
closing 結算   %!r@l7<  
closing entries 結賬紀錄   GLE/ 1  
closing stock 期末存貨   z+(V2?xcvt  
closing the book 結賬   P/XCaj3a[  
columnar journal 多欄日記賬   dFVx*{6  
combination 聯合   X&14;lu%p  
commission 佣金   'NYW`,  
commodity 商品   ]w;!x7bU(  
common stock 普通股   f\U(7)2  
company 公司   <*F!A' w2o  
compensation 賠償   
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compound interest 複利   2Mo oqJp  
consignee 承銷人   [ q x[ 0  
consignment 寄銷   xg8$ <Ut  
consignor 寄銷人   mx3p/p  
consolidated balance sheet 合併資產負債表   64R
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consolidated profit and loss account 合併損益表   3F ]30  
consolidation 合併   )j/b`V6  
construction cost 營建成本   mo()l8  
construction revenue 營建收入   rctGa ,l  
contract 合同   ;5PBZ<w  
control account 統制賬戶   RR9G$}WS(  
copyright 版權    UOYhz.  
corporation 公司   0wnC"2GUX  
cost 成本   G~nQR qv  
cost accounting 成本會計   *P0sl( &  
cost of labour 勞工成本   UrJrvx  
cost of production 生產成本   *mtS\J  
cost of manufacture 製造成本   *)u%KYGr  
cost of sales 銷貨成本   cfhiZ~."T  
cost price 成本價格   &\>.j|  
credit 貸方   ~lH_d[  
credit note 收款通知單   }2+*E}g  
creditor 債權人   e61e|hoX\  
crossed check 橫線支票   /|#";QsPN  
current account 往來活期賬戶   ki=]#]rg  
current asset 流動資產   LzGS
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current liability 流動負債   gO%oA} !i  
current profit and loss 本期損益   TKs l.|  
debit 借方   $;VY`n  
debt 債務   |$+ xVi8  
debtor 債務人   n>k1D  
deed 契據   i!u :]14>  
deferred assets 遞延資產   >1 S39n5z.  
deferred liabilities 遞延負債   /k^!hI"4c  
delivery 交貨   h"ZR`?h  
delivery expense 送貨費   Mp,aQ0bNS  
delivery order 出貨單   =+ALh-  
demand draft 即期匯票   26B+qXEt  
demand note 即期票據   !&#
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demurrage charge 延期費   S\<nCkE^  
deposit 存款   A(6n- zL  
deposit slip 存款單   ~.&PQE$DF  
depreciation 折舊   JS2 h/Y$  
direct cost 直接成本   &< oJw TC  
direct labour 直接人工   4D=^24f`0  
director 董事   WlW7b.2.  
discount 折扣   BBDt^$  
discount on purchase 進貨折扣   !cNw8"SIU  
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