[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。   iHG VR  
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acceptance 承兌   GIM/T4!)  
account 賬戶   2L~Vr4eHG  
accountant 會計員   ZPmqoR[  
accounting 會計   Wp>t\S~N  
accounting system 會計制度   |+q_kx@?l  
accounts payable 應付賬款   b^$`2m-?@f  
accounts receivable 應收賬款   G0UaE1n  
accumulated profits 累積利益   zsXgpnlHT  
adjusting entry ?#123;整記錄   K9#kdo1 2  
adjustment ?#123;整   ?.SGn[  
administration expense 管理費用   #{}?=/nJ~-  
advances 預付   ?Fl}@EA#M  
advertising expense 廣告費   k~
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agency 代理   |@X^_L.!  
agent 代理人   (N9-YP?qm  
agreement 契約   v`Jt+?I  
allotments 分配數   x vs=T  
allowance 津貼   $Y|OGZH8E  
amalgamation 合併   tTy!o=  
amortization 攤銷   Y1-dpML   
amortized cost 應攤成本   fEZuv?@  
annuities 年金   e,xL~P{|  
applied cost 已分配成本   }ssV"5M  
applied expense 已分配費用   `q-+r1u  
applied manufacturing expense 己分配製造費用   KEOk%'c,  
apportioned charge 攤派費用   ,a{85HLr]  
appreciation 漲價   
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article of association 公司章程   qSvV|G  
assessment 課稅   ~.W]x~X$  
assets 資產   l;iU9<~  
attorney fee 律師費   z$?F^3>  
audit 審計   TmG)
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auditor 審計員   y(J~:"}7)  
average 平均數   O`@Nl  
average cost 平均成本   ^aSb~lce  
bad debt 壞賬   ]@#9B>v=  
balance 餘額   tP@NQCo  
balance sheet 資產負債表   D.a>i ?W  
bank account 銀行賬戶   ]bY|>q  
bank balance 銀行結存   %
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bank charge 銀行手續費   INN}xZ  
bank deposit 銀行存款   /TpTR-\I0  
bank discount 銀行貼現   <gF]9%2E  
bank draft 銀行匯票   q6>eb  
bank loan 銀行借款   .$&^yp  
bank overdraft 銀行透支   ZM.'W}J{*  
bankers acceptance 銀行承兌   =-2~>B  
bankruptcy 破產   [./FzlAs  
bearer 持票人   PFJ$Ia|  
beneficiary 受益人   +HS]kFH  
bequest 遺產   gK rUv0&F  
bill 票據   'zI(OnIS  
bill of exchange 匯票   QOB^U-cW  
bill of lading 提單   p3M!H2W  
bills discounted 貼現票據   iJzB
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bills payable 應付票據   v)+g<!  
bills receivable 應收票據   8gS7$ EH'  
board of directors 董事會   e$~[\ w  
bonds 債券   VfcIR(  
bonus 紅利   aD: #AmbJ  
book value 賬面價值   %hVR|K|J  
bookkeeper 簿記員   q^aDZzx,z  
bookkeeping 簿記   &en. m>9,  
branch office general ledger 支店往來賬戶   VhO%4[Jl  
broker 經紀人   <w9~T TS  
brought down 接前   dVbFMQ&  
brought forward 接上頁   {srP3ll P  
budget 預算   4,)9@-|0R  
by-product 副產品   UY(T>4H+h  
by-product sales 副產品銷售   D>7a0p784  
capital 股本   b}
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capital income 資本收益   m Q9
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capital outlay 資本支出   XO <0;9|  
capital stock 股本   ~XOmxz0  
capital stock certificate 股票   i\sBey ND"  
carried down 移後   oXm !  
carried forward 移下頁   ,Wlt[T(.;  
cash 現金   joe)b  
cash account 現金賬戶   ,31 ? Aa  
cash in bank 存銀行現金   ?h}NL5a  
cash on delivery 交貨收款   RDdnOzx  
cash on hand 庫存現金   *{ rorir  
cash payment 現金支付   ;u<Ah?w=Z  
cash purchase 現購   uBlPwb,V  
cash sale 現沽   Q4u.v,sE  
cashier 出?#123;員   {+67<&g  
cashiers check 本票   =%W:N|k  
certificate of deposit 存款單折   '7?Y+R@|L  
certificate of indebtedness 借據   Xz^nm\  
certified check 保付支票   \FsA-W\X  
certified public accountant 會計師   4#IT" i  
charges 費用   1B;2 ~2X  
charge for remittances 匯水手續費   r9ulTv }X  
charter 營業執照   G[k3`  
chartered accountant 會計師  
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chattles 動產   #~ x7G  
check 支票   k6bct@7  
che stub 支票存根   AT&K>NG  
closed account 己結清賬戶   h&'|^;FM  
closing 結算   S`kOtZ_N n  
closing entries 結賬紀錄   p":u]Xgb  
closing stock 期末存貨   /QQRy_Z1)  
closing the book 結賬   0+CcNY9  
columnar journal 多欄日記賬   !UoA6C:  
combination 聯合   gv`_+E{P  
commission 佣金   IhNX~Jg'^  
commodity 商品   6}6Q:V|  
common stock 普通股   <st<oR'  
company 公司   g#$ C8k  
compensation 賠償   leC!Yj  
compound interest 複利   $S#Z>d*1!  
consignee 承銷人   |]< 3cW+  
consignment 寄銷  
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consignor 寄銷人   T~E;@weR  
consolidated balance sheet 合併資產負債表   _KM? ?&  
consolidated profit and loss account 合併損益表   <wSJK  
consolidation 合併   =Kkqk  
construction cost 營建成本   'FXM7D   
construction revenue 營建收入   MH.+pqIv^  
contract 合同   [BE_^d5&  
control account 統制賬戶   _.JQ h
 
copyright 版權   rDWAZ<;;  
corporation 公司    FSMM  
cost 成本   e}uK"dl(  
cost accounting 成本會計   ?,pwYT0g  
cost of labour 勞工成本   .)tv'V/  
cost of production 生產成本   $}&a*c>  
cost of manufacture 製造成本   uz!8=,DFw  
cost of sales 銷貨成本   sBadiDG~9  
cost price 成本價格   NVM_.vL  
credit 貸方   64u(X
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credit note 收款通知單   )-4c@  
creditor 債權人   FsE
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crossed check 橫線支票   .) Ej#mk  
current account 往來活期賬戶   V;: k-  
current asset 流動資產   LQ~|VRRX<  
current liability 流動負債   /GgID !8  
current profit and loss 本期損益   (,I:m[0  
debit 借方   {]dxFhe)  
debt 債務   HUx`RX0>  
debtor 債務人   XY'=_5t  
deed 契據   Y(Qb)>K  
deferred assets 遞延資產   ')q0VaohC  
deferred liabilities 遞延負債   +Csb8  
delivery 交貨   E>_Rsw *  
delivery expense 送貨費   J
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delivery order 出貨單  
WHE<E rV%  
demand draft 即期匯票   6y^ zC?  
demand note 即期票據   ql@2<V{  
demurrage charge 延期費   p(RF   
deposit 存款   O&7.Ry m  
deposit slip 存款單   J2
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depreciation 折舊   ?$/:: uo  
direct cost 直接成本   D/E5
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direct labour 直接人工   /l7 %x.  
director 董事   XCI  
discount 折扣   VZqCFE3  
discount on purchase 進貨折扣   $[X][[  
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