[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。   @2e2^8X7f  
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acceptance 承兌   CBHc A'L  
account 賬戶   0ar=cuDm  
accountant 會計員   (ZPXdr  
accounting 會計   qtzRCA!9(Z  
accounting system 會計制度   gb 4pN  
accounts payable 應付賬款   ^M|K;jt>  
accounts receivable 應收賬款   0*7*RX  
accumulated profits 累積利益   Sz0+<F#5  
adjusting entry ?#123;整記錄   K/Y Agg  
adjustment ?#123;整   2u:4$ x8  
administration expense 管理費用   }<[Db}?9  
advances 預付   X+ f9q0  
advertising expense 廣告費   .>]N+:O  
agency 代理   c> G@+  
agent 代理人   =n0*{~r  
agreement 契約   (0jr;jv  
allotments 分配數   #*
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allowance 津貼   7+XM3  
amalgamation 合併   % vS8?nG  
amortization 攤銷   $a.u05  
amortized cost 應攤成本   UR3$B%i  
annuities 年金   Iql5T#K+  
applied cost 已分配成本   0BTLcEqgZ  
applied expense 已分配費用   mG(N:n%*K  
applied manufacturing expense 己分配製造費用   'G#SLqZy  
apportioned charge 攤派費用   Z> 74. r  
appreciation 漲價   nl@E[yA9[  
article of association 公司章程   kuS/S\Z5K  
assessment 課稅   [7\>"v 6  
assets 資產   kO ![X^V  
attorney fee 律師費   OFy,B -`A{  
audit 審計   JTUN
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auditor 審計員   U e*$&VlT  
average 平均數   x9V {R9_gf  
average cost 平均成本   W_<
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bad debt 壞賬   *not.2+  
balance 餘額   N@1p]\  
balance sheet 資產負債表   gdi`x|0  
bank account 銀行賬戶   ?q X s-  
bank balance 銀行結存   Tf-CEHWD  
bank charge 銀行手續費   ;CmOsA,1  
bank deposit 銀行存款   PDC]wZd/  
bank discount 銀行貼現   ,")F[%v  
bank draft 銀行匯票   <t}?$1  
bank loan 銀行借款   UqtHxEI%R~  
bank overdraft 銀行透支   GqUSVQ  
bankers acceptance 銀行承兌   4/MNqit+  
bankruptcy 破產   M#M?1(O/NE  
bearer 持票人   /77z\[CeYH  
beneficiary 受益人   7/>a:02  
bequest 遺產   )N)ljA3]  
bill 票據   ~B_ D@gV|  
bill of exchange 匯票   ")M;+<c"l  
bill of lading 提單   2R`u[  
bills discounted 貼現票據   [ud|dwP"  
bills payable 應付票據   (=JueF@J  
bills receivable 應收票據   AMTslo  
board of directors 董事會   JEHK:1^  
bonds 債券   K^H>~`C=  
bonus 紅利   j'Wp
  
book value 賬面價值   ct0v$ct>f  
bookkeeper 簿記員   cU+>|'f&  
bookkeeping 簿記   OCW+?B;  
branch office general ledger 支店往來賬戶   K0<y
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broker 經紀人   A,c'g}:  
brought down 接前   I,j3bC  
brought forward 接上頁   V2<i/6~  
budget 預算   Jz$>k$!UD  
by-product 副產品   RWikJ   
by-product sales 副產品銷售   0&$xX!]  
capital 股本   263*: Y  
capital income 資本收益   }W}G X(?P  
capital outlay 資本支出   H8i+'5x,?  
capital stock 股本   uaxB -PZ  
capital stock certificate 股票   Wc;+2Hl[@  
carried down 移後   FpzP#;  
carried forward 移下頁   Yy@g9mi  
cash 現金   AgsR-"uh  
cash account 現金賬戶   A& =pw#
 
cash in bank 存銀行現金   q^6N+^}QN  
cash on delivery 交貨收款   PP-kz;|  
cash on hand 庫存現金   ;[~^(. f  
cash payment 現金支付   mJ$Htyr  
cash purchase 現購   @dV9Dpu  
cash sale 現沽   8.2`~'V  
cashier 出?#123;員   w_H2gaQ  
cashiers check 本票   s##Ay{  
certificate of deposit 存款單折   ~B]jV$=  
certificate of indebtedness 借據   )* 3bkKVB  
certified check 保付支票   yFO)<GLk  
certified public accountant 會計師   4:3_ER]J  
charges 費用   6n-r  
charge for remittances 匯水手續費   {]["6V6W  
charter 營業執照   8^T2^gs  
chartered accountant 會計師   qUg9$oh{LI  
chattles 動產   [R\=M'  
check 支票   e YDUon  
che stub 支票存根   y.ql#eQ,  
closed account 己結清賬戶   k_O-5{  
closing 結算   ,D8&
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closing entries 結賬紀錄   >Bx8IO1_\d  
closing stock 期末存貨   %/%gMRXG2  
closing the book 結賬   Y?t2,cm  
columnar journal 多欄日記賬   M8_R  
combination 聯合  
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commission 佣金   +!xu {2!  
commodity 商品   s7M}NA 0  
common stock 普通股   InN{^uN  
company 公司   6KB^w0oA  
compensation 賠償   x~Cz?ljbn  
compound interest 複利   #%WCL'6B  
consignee 承銷人   , QA9k$`  
consignment 寄銷   9'X@@6b*'  
consignor 寄銷人   P4[]qbfd,  
consolidated balance sheet 合併資產負債表   @Wz%KdXA  
consolidated profit and loss account 合併損益表   OA5f}+  
consolidation 合併   YM8rJ-  
construction cost 營建成本   +Y;8~+  
construction revenue 營建收入   QE*%HR'  
contract 合同   _' lmCj8L  
control account 統制賬戶    feN!_-  
copyright 版權   g@(4ujOT  
corporation 公司   ,\}k~ U99  
cost 成本   [%?hC
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cost accounting 成本會計   Pv[ykrm/  
cost of labour 勞工成本   6Wb!J>93  
cost of production 生產成本   h[,XemwX  
cost of manufacture 製造成本   UeNF^6sWu0  
cost of sales 銷貨成本   \H[Yyp4  
cost price 成本價格   l{QC}{Ejc2  
credit 貸方   Kk>DYHZ6y  
credit note 收款通知單   <k5`&X!+  
creditor 債權人   7P c(<Ui+  
crossed check 橫線支票   zQt1;bo   
current account 往來活期賬戶   |C4o zl=O?  
current asset 流動資產   kAt RY4p  
current liability 流動負債   _1\poAy  
current profit and loss 本期損益   k|5k8CRX  
debit 借方   \eT/%$  
debt 債務   wO89&XZ<  
debtor 債務人   cPSti  
deed 契據   P]-#wz=S  
deferred assets 遞延資產   B/rzh? b  
deferred liabilities 遞延負債   _}^u-fJ/~  
delivery 交貨   lm!FM`m  
delivery expense 送貨費   >-
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delivery order 出貨單   U(!?d ]en  
demand draft 即期匯票   +dJ&tuL:S  
demand note 即期票據   A`g.[7  
demurrage charge 延期費   ]
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deposit 存款   Gj*SPU  
deposit slip 存款單   .}`V I`z*  
depreciation 折舊   eq{ [?/  
direct cost 直接成本   03C .Xh=!  
direct labour 直接人工   X= SG  
director 董事   t)KPp|&  
discount 折扣   C&e8a9*,(a  
discount on purchase 進貨折扣   UL[uh@4  
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