[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。   `HM3YC  
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acceptance 承兌   `Of wl%G  
account 賬戶   0`P]fL+&  
accountant 會計員   r~}}o o4K  
accounting 會計   HEuM"2{DMM  
accounting system 會計制度   v2n0[b0  
accounts payable 應付賬款   C^%zV>o  
accounts receivable 應收賬款   bSr 'ji  
accumulated profits 累積利益   [[e|GQ  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   #8z,'~\  
administration expense 管理費用   sv;zvEn;-L  
advances 預付   i)2))C  
advertising expense 廣告費   VRX" @uCD  
agency 代理   yo*iv+l  
agent 代理人   H{f_:z{{  
agreement 契約   gr 5]5u   
allotments 分配數   P*PL6UQ  
allowance 津貼   aVP|:OAj  
amalgamation 合併   IPO[J^#Me  
amortization 攤銷   0H3T'J%r  
amortized cost 應攤成本   9 <KtI7  
annuities 年金   BJ9sR.yX62  
applied cost 已分配成本   &Bn; Vi  
applied expense 已分配費用   W"kw>JEt  
applied manufacturing expense 己分配製造費用   r}\h\ {  
apportioned charge 攤派費用   1qC:3 ;P  
appreciation 漲價   >fye^Tx  
article of association 公司章程   |mk}@OEf  
assessment 課稅   uit-Q5@~  
assets 資產   *|H
Z&}  
attorney fee 律師費   B"PHJj  
audit 審計   ,0Zn hS)kq  
auditor 審計員    M_1Tx  
average 平均數   4VNb`!e  
average cost 平均成本   x~;EH6$5'/  
bad debt 壞賬   \5P.C  
balance 餘額   <8)s  
balance sheet 資產負債表   VK'T[5e  
bank account 銀行賬戶   B~>cNj<  
bank balance 銀行結存   Yg)V*%0n  
bank charge 銀行手續費   d=Do@) m|  
bank deposit 銀行存款   Zva  
bank discount 銀行貼現   zw:C*sY  
bank draft 銀行匯票   t;!]z-Y>  
bank loan 銀行借款   z@~&Kwf\}  
bank overdraft 銀行透支   ey)u7-O  
bankers acceptance 銀行承兌   v1r_Z($  
bankruptcy 破產   Iv(Qa6
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bearer 持票人   $W$# CTM  
beneficiary 受益人   P=^#%7J/l  
bequest 遺產   D4q>R;  
bill 票據   ^ L^F=qx  
bill of exchange 匯票   `.'i V[fr  
bill of lading 提單   ]&:b<]K3  
bills discounted 貼現票據   PDIclIMS'F  
bills payable 應付票據   M{xVkXc>  
bills receivable 應收票據   A*;?U2  
board of directors 董事會   Hl3
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bonds 債券   u: k:C  
bonus 紅利   *sw-eyn(  
book value 賬面價值   ck+b/.gw`  
bookkeeper 簿記員   k\pDJ7wF^  
bookkeeping 簿記   i~)NQmH<  
branch office general ledger 支店往來賬戶   D;zWksq  
broker 經紀人   )_8}53C  
brought down 接前   NLQE"\#a  
brought forward 接上頁   voV:H[RD9  
budget 預算   9&%#nN4`8  
by-product 副產品   ZCQ<%f  
by-product sales 副產品銷售   Ud#X@xK<h  
capital 股本   +~d1;0l |  
capital income 資本收益    *q*HGW5  
capital outlay 資本支出   JzMZB"Z?  
capital stock 股本   0)AM-/"  
capital stock certificate 股票   ^Cg^`n?@b  
carried down 移後   w(/DTQc~d  
carried forward 移下頁   W7L+8LU;  
cash 現金   Xlv#=@;O]  
cash account 現金賬戶   1OJ*wI*  
cash in bank 存銀行現金   ;cI#S%uvpn  
cash on delivery 交貨收款   uxOJ3  
cash on hand 庫存現金   EqnpMHF  
cash payment 現金支付   _1sMYhI  
cash purchase 現購   WRD A `  
cash sale 現沽   5Lsm_"0  
cashier 出?#123;員   BWUt{,?KU  
cashiers check 本票   b]*X<,p  
certificate of deposit 存款單折   ]U,CKJF%/  
certificate of indebtedness 借據   u 1ZJHry  
certified check 保付支票   3;a R\:p@w  
certified public accountant 會計師   B6bOEPQ  
charges 費用   Zx+cvQ
  
charge for remittances 匯水手續費   'y9*
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charter 營業執照   ;1W6"3t-Y  
chartered accountant 會計師   k6Ihc?HL  
chattles 動產   ;8P_av}C  
check 支票   [ -ISR7D
  
che stub 支票存根   QsF
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closed account 己結清賬戶   mG)8U{L  
closing 結算   Q.,DZp   
closing entries 結賬紀錄   3J %V%}mD  
closing stock 期末存貨   74K)aA  
closing the book 結賬   3;*z3;#}  
columnar journal 多欄日記賬   =}JBA>q(  
combination 聯合   fVe@YqNa  
commission 佣金   .^i<
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commodity 商品   s^w
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common stock 普通股   -bypuMQ-p  
company 公司   ll^DY hx}  
compensation 賠償   vwKw?Z0%J  
compound interest 複利   iTh xVD  
consignee 承銷人   naz:A  
consignment 寄銷   &=6%
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consignor 寄銷人   SIq1X'7  
consolidated balance sheet 合併資產負債表   a3q\<"|  
consolidated profit and loss account 合併損益表   ,"Tjpdf  
consolidation 合併   3bH~';<  
construction cost 營建成本   AD]e0_E  
construction revenue 營建收入   Z>F@nTzb>  
contract 合同   ~m=$VDWm  
control account 統制賬戶   &Yp+k}XU  
copyright 版權   {FWyu5.  
corporation 公司   Z_FNIM0f  
cost 成本   ga-{!$b*  
cost accounting 成本會計   sAi&A9"*   
cost of labour 勞工成本   BCx!0v?9  
cost of production 生產成本   W;q+,Io  
cost of manufacture 製造成本   w NH9WG  
cost of sales 銷貨成本   )1f+ld%R  
cost price 成本價格   d$K=c1  
credit 貸方   R
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credit note 收款通知單   H"+wsM^@  
creditor 債權人  
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crossed check 橫線支票   "9@,l!  
current account 往來活期賬戶   EJLQ&oH[  
current asset 流動資產   ^agj4$  
current liability 流動負債    \~>e_;  
current profit and loss 本期損益   /7gi/uh~-(  
debit 借方   tMFsA`ng  
debt 債務   ^av6HFQ  
debtor 債務人   Ky kSFB  
deed 契據   "jR]MZ  
deferred assets 遞延資產   d+6]u_J  
deferred liabilities 遞延負債   G2]^F Y  
delivery 交貨   sqpGrW.  
delivery expense 送貨費   CWi8Fv  
delivery order 出貨單   B'}"AC"  
demand draft 即期匯票   !v9lk9SV  
demand note 即期票據   =Vb~s+YW  
demurrage charge 延期費   2n|CD|V$ux  
deposit 存款   \i ru7'S  
deposit slip 存款單   s<vs:jna  
depreciation 折舊   x=]S.XI  
direct cost 直接成本   )eYDQA> J  
direct labour 直接人工   ?TpUf  
director 董事   jl}$HEI5m}  
discount 折扣   :.uk$j x  
discount on purchase 進貨折扣   #cU^U#;=r  
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