[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。   g}Hk4+  
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acceptance 承兌   Jl Q%+$  
account 賬戶   E{T\51V]%  
accountant 會計員   A/{pG#if]3  
accounting 會計   nX5*pTfjL3  
accounting system 會計制度   ,M7sOp6}  
accounts payable 應付賬款   h\'GL(?DBI  
accounts receivable 應收賬款   s7I*=}{g0.  
accumulated profits 累積利益   ^K@r!)We  
adjusting entry ?#123;整記錄   =t@m:  
adjustment ?#123;整   WeuV+}\b  
administration expense 管理費用   "x9xJ  
advances 預付   ="@W)"r  
advertising expense 廣告費   \*LMc69  
agency 代理   VT3Zo%Xx  
agent 代理人   Rt7}e09HV  
agreement 契約   Q[J,j+f<  
allotments 分配數   <ofXNv;`  
allowance 津貼   <B`}18x  
amalgamation 合併   1a _ ;[.s  
amortization 攤銷   dwrc"GK!o  
amortized cost 應攤成本   z$7YC49^  
annuities 年金   "x\3`Qk  
applied cost 已分配成本   =e$ #m;  
applied expense 已分配費用   n ^n'lgUT  
applied manufacturing expense 己分配製造費用   ;T#t)oV  
apportioned charge 攤派費用   hNDhee`%6  
appreciation 漲價   P7egT ,Z  
article of association 公司章程   JsnavI6  
assessment 課稅   &M>S$+I n  
assets 資產   Pdf_{8r  
attorney fee 律師費   enG6T  
audit 審計   Lom%eoH)  
auditor 審計員   4Xz6JJ1U[H  
average 平均數   WcH^bAY6  
average cost 平均成本   [ R~+p#l+Q  
bad debt 壞賬   x ?^c:`.  
balance 餘額   &tWWb`  
balance sheet 資產負債表   LvWU %
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bank account 銀行賬戶   u:HKmP;  
bank balance 銀行結存   07(E/A]  
bank charge 銀行手續費   yqejd_cd  
bank deposit 銀行存款   ljiq+tT  
bank discount 銀行貼現   3BY/&'oX  
bank draft 銀行匯票   n:wn(BC3  
bank loan 銀行借款   "3\RJ?eW:S  
bank overdraft 銀行透支   @;rVB  
bankers acceptance 銀行承兌   g,,cV+  
bankruptcy 破產   \W=  
bearer 持票人   ~%<PEl|  
beneficiary 受益人   l g8~` 96  
bequest 遺產   Ku&(+e  
bill 票據   {_q2kk  
bill of exchange 匯票   T{)!>)  
bill of lading 提單   an5Ss@<4AA  
bills discounted 貼現票據   HhqqJEp0  
bills payable 應付票據   #m$H'O[WG\  
bills receivable 應收票據   d\)v62 P  
board of directors 董事會   'h81\SKFK9  
bonds 債券   >,] # ~d  
bonus 紅利   `/HygC6  
book value 賬面價值   20fCWVw}?}  
bookkeeper 簿記員   aLsGden|  
bookkeeping 簿記   : +R5"my  
branch office general ledger 支店往來賬戶   Rw/G =zV@2  
broker 經紀人   9&d BL0  
brought down 接前   4k#B5^iJ  
brought forward 接上頁   "Q/3]hc.  
budget 預算   ?-i|f_`  
by-product 副產品   R(zsn;  
by-product sales 副產品銷售   2sU
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capital 股本   ko5\*!|:lj  
capital income 資本收益   \6lXsu;I.X  
capital outlay 資本支出   Iewq?s\Fo  
capital stock 股本   Q1jyetk~I  
capital stock certificate 股票   
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carried down 移後   v,M2|x\r}  
carried forward 移下頁   &a|oJ'clz  
cash 現金   <5X@r#Lz  
cash account 現金賬戶   5=?&q 'i  
cash in bank 存銀行現金   WEsH@ [  
cash on delivery 交貨收款   .Z^g 7 *s  
cash on hand 庫存現金   ':>B%k  
cash payment 現金支付   =?f}
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cash purchase 現購   Wt`D  
cash sale 現沽   8odVdivh  
cashier 出?#123;員   5G
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cashiers check 本票   V`H#|8\i  
certificate of deposit 存款單折   t{7l.>kf  
certificate of indebtedness 借據   kl={L{r  
certified check 保付支票   Qb|dp~K.M  
certified public accountant 會計師   !e7vc[N  
charges 費用   y&CU
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charge for remittances 匯水手續費   xv*mK1e  
charter 營業執照   #>,cc?H-  
chartered accountant 會計師   g@U#Y#b@"  
chattles 動產   $b o^UYZ6  
check 支票   gO/(/e>P  
che stub 支票存根   AzV5Re8M  
closed account 己結清賬戶   < G&v  
closing 結算   :J~j*_hZ  
closing entries 結賬紀錄   :D,YR(])  
closing stock 期末存貨   /Mk)H d  
closing the book 結賬   : 1{j&$  
columnar journal 多欄日記賬   O-B3@qQ. h  
combination 聯合   Wp]EaYt2D  
commission 佣金   )
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commodity 商品   eeD hTw9  
common stock 普通股   J{Ay(  
company 公司   U=t'>;(g  
compensation 賠償   I,S'zH
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compound interest 複利   4w?7AI]E j  
consignee 承銷人   {L=[1  
consignment 寄銷   x3P@AC$\  
consignor 寄銷人   y8 Nb8m  
consolidated balance sheet 合併資產負債表   K]u|V0c  
consolidated profit and loss account 合併損益表   |-mazvA  
consolidation 合併   6+FON$8  
construction cost 營建成本   Z`*c
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construction revenue 營建收入   bPOx~ CMh  
contract 合同   G<z)Ydh_  
control account 統制賬戶   7X|r';"?i  
copyright 版權   '-vyQ^  
corporation 公司   s/^k;qw  
cost 成本   "tR.'F[n4P  
cost accounting 成本會計   r#Mx~Zg~  
cost of labour 勞工成本   \PFx# :-c  
cost of production 生產成本   ZFON]$Zk  
cost of manufacture 製造成本   @( t:E`8  
cost of sales 銷貨成本   G4}q*&:k  
cost price 成本價格   ypd?mw&1}  
credit 貸方   A1q^E(}O  
credit note 收款通知單   c|R/, /  
creditor 債權人   QdTe !f|  
crossed check 橫線支票   caP  
current account 往來活期賬戶   *p3P\ H^5  
current asset 流動資產   9X%Klm 5w  
current liability 流動負債   9yh@_~ rZ  
current profit and loss 本期損益   nADd,|xD3  
debit 借方   hkJZqUA  
debt 債務   =F&RQ}$  
debtor 債務人   2X*<Fma3C  
deed 契據   k)s 7Ev*  
deferred assets 遞延資產   DS
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deferred liabilities 遞延負債   `/zt&=`VB  
delivery 交貨   ?a%i|Z7!  
delivery expense 送貨費   `VsGa  
delivery order 出貨單   ~Z2eQx jtM  
demand draft 即期匯票   qJA.+q.e$e  
demand note 即期票據   H1nQ.P]_  
demurrage charge 延期費   _);Kb/  
deposit 存款   }/spo3,6  
deposit slip 存款單   9ojhI=:  
depreciation 折舊   b..$5  
direct cost 直接成本   'EV *-_k  
direct labour 直接人工   )0mDN.
  
director 董事   }^[@m#  
discount 折扣   "^z=r]<5  
discount on purchase 進貨折扣   E<uOk  
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