[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。   e(F42;$$  
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acceptance 承兌   5BkV aF7Th  
account 賬戶    mV^Zy  
accountant 會計員   OX:O^ (-r,  
accounting 會計    }}<Z,/O  
accounting system 會計制度   $QEilf;E  
accounts payable 應付賬款   y;?ie]3G  
accounts receivable 應收賬款   # {fTgq  
accumulated profits 累積利益   gnp~OVDqfL  
adjusting entry ?#123;整記錄   [[~w0G~1  
adjustment ?#123;整   tGdf/aTjy  
administration expense 管理費用   u,3,ck!B>@  
advances 預付   l%z<(L5  
advertising expense 廣告費   w6dFb6~R  
agency 代理   pCpb;<JG  
agent 代理人   e pCLM_yA  
agreement 契約   ZD#9&q'4<  
allotments 分配數   ajRSMcKb7i  
allowance 津貼   W>(/ bX  
amalgamation 合併   4Tc&IwR  
amortization 攤銷   MF3b{|Z  
amortized cost 應攤成本   *=ZsqOHwG  
annuities 年金   Hd7,ZHj3^  
applied cost 已分配成本   $N']TN  
applied expense 已分配費用   d
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applied manufacturing expense 己分配製造費用   1T_QX9  
apportioned charge 攤派費用   . #Z+Z  
appreciation 漲價   +`M!D }!  
article of association 公司章程   x6afI<dm  
assessment 課稅   %S` v!*2  
assets 資產   pu!dqF<  
attorney fee 律師費   iGDLZE+
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audit 審計   `u!l3VZ/4  
auditor 審計員   49Df?sx  
average 平均數   ~1m2#>  
average cost 平均成本   ;VO.!5W@eg  
bad debt 壞賬   uV-' ~8  
balance 餘額   -"Y{$/ B  
balance sheet 資產負債表   CSbI85F  
bank account 銀行賬戶   Ed0IWPx  
bank balance 銀行結存   5 )2:stT73  
bank charge 銀行手續費   MF60-VE  
bank deposit 銀行存款   z)XRx:YU;$  
bank discount 銀行貼現   xCzebG["  
bank draft 銀行匯票   6ZgU"!|r  
bank loan 銀行借款   VN0mDh?E  
bank overdraft 銀行透支   LNl#h  
bankers acceptance 銀行承兌   2>-S-;i  
bankruptcy 破產   D47 R  
bearer 持票人   f"7M^1)h2%  
beneficiary 受益人   w#JJXXQI  
bequest 遺產   aw?=hXR!  
bill 票據   
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bill of exchange 匯票   IvpcSam'  
bill of lading 提單   PN~@  
bills discounted 貼現票據   bsxTqJ  
bills payable 應付票據   1iL'V-y  
bills receivable 應收票據   gx03xPeu  
board of directors 董事會   q'oMAMf}  
bonds 債券   gef6pfV  
bonus 紅利   &bgvy'p  
book value 賬面價值   04J}UE]Ww  
bookkeeper 簿記員   ;o/>JHGj  
bookkeeping 簿記   S~qZr  
branch office general ledger 支店往來賬戶   Tj~IaU  
broker 經紀人   [ rNXQ`/  
brought down 接前   ,U)"WLmY  
brought forward 接上頁   Z3;!l  
budget 預算   #QvMVy  
by-product 副產品   a"/#+=[  
by-product sales 副產品銷售    4RK W  
capital 股本   5dx&Qu'}ZS  
capital income 資本收益   vN4Qdpdb  
capital outlay 資本支出   C^t(^9  
capital stock 股本   H9 C9P17  
capital stock certificate 股票   !$A37j6  
carried down 移後   iFSJL,QZ3  
carried forward 移下頁   KucV3-I  
cash 現金   oIGrA-T}  
cash account 現金賬戶   3$vRW.c\q  
cash in bank 存銀行現金   \JG8KE=j  
cash on delivery 交貨收款   ES<1tG  
cash on hand 庫存現金   A392=:N+Q  
cash payment 現金支付   q0%  
cash purchase 現購   x\?;=@AW  
cash sale 現沽   g u)=wu0  
cashier 出?#123;員   , "jbq~  
cashiers check 本票   d;Hn#2C  
certificate of deposit 存款單折   8$|8`;I(  
certificate of indebtedness 借據   *5sBhx  
certified check 保付支票   |W$DVRA  
certified public accountant 會計師   OQ :dJe6
 
charges 費用   0s#vwK13  
charge for remittances 匯水手續費   M)?dEgU}M  
charter 營業執照   DPrBFmHF  
chartered accountant 會計師   Q|}aR:4  
chattles 動產   s57N) 0kP  
check 支票   2c<&eX8"  
che stub 支票存根   vgn@d,v  
closed account 己結清賬戶   y#Ht{)C  
closing 結算   NRnRMY-  
closing entries 結賬紀錄   [=uo1%  
closing stock 期末存貨   %zC[KE*~  
closing the book 結賬   ogM%N  
columnar journal 多欄日記賬   ZaFb*XRgS  
combination 聯合   s/"&9F3  
commission 佣金   bLz*A-  
commodity 商品   89{HJ9}  
common stock 普通股   1ju#9i`.Wg  
company 公司   {P8[X@Lu  
compensation 賠償   Gy1xG.yM~  
compound interest 複利   ^/wfXm  
consignee 承銷人   8pM >Co!  
consignment 寄銷   Gx?+9CV  
consignor 寄銷人   m,3er*t{  
consolidated balance sheet 合併資產負債表   AJt!!crs  
consolidated profit and loss account 合併損益表   iK;dU 2h  
consolidation 合併   ?:^mBb)T  
construction cost 營建成本   f#%JSV"7  
construction revenue 營建收入   j$fAq\B  
contract 合同   ->-*]-fv[L  
control account 統制賬戶   < (RC|?  
copyright 版權   (VvKGh  
corporation 公司   ci,+Bjc  
cost 成本   JGiKBm;  
cost accounting 成本會計   y<W8Q<9  
cost of labour 勞工成本   )/4(e?%=  
cost of production 生產成本   Xog/O i  
cost of manufacture 製造成本   <Y 4:'L6  
cost of sales 銷貨成本   .
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cost price 成本價格   di9!lS$  
credit 貸方   .=9s1~]  
credit note 收款通知單   ocwG7J\W  
creditor 債權人   c- $Gpa}M  
crossed check 橫線支票   k1z$e*u&r  
current account 往來活期賬戶   O|kKwadC  
current asset 流動資產   @ \.;b9  
current liability 流動負債   rgIrr5  
current profit and loss 本期損益   2J;`m_oP  
debit 借方   RKd  
debt 債務   1,2EhfX|s  
debtor 債務人   O@8pC+#`Z  
deed 契據   :(3|HTz  
deferred assets 遞延資產   iWXc  
deferred liabilities 遞延負債   t$&Qv)  
delivery 交貨   VCNT4m  
delivery expense 送貨費   RR1A65B  
delivery order 出貨單   |YJCWFbs8  
demand draft 即期匯票   NQTnhiM7$  
demand note 即期票據   r'/;O  
demurrage charge 延期費   #$S}3 o  
deposit 存款   3K/Df#  
deposit slip 存款單   : 2V^K&2L  
depreciation 折舊   g]mtFrP  
direct cost 直接成本   `Y?t@dd  
direct labour 直接人工   TmRxKrRs  
director 董事   Ftb%{[0}u3  
discount 折扣   xtV[p4U  
discount on purchase 進貨折扣   O[~x_xeW  
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