[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。   *Nf4bH%MN  
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acceptance 承兌   g?A5'o&Yu  
account 賬戶   x)#<.DX  
accountant 會計員   $-fjrQ  
accounting 會計   kJ#[UCqzM  
accounting system 會計制度   0'%+X|  
accounts payable 應付賬款   $E`iqRB  
accounts receivable 應收賬款   DA4edFAuE  
accumulated profits 累積利益   s9_`Wrg?  
adjusting entry ?#123;整記錄   q0b`HD  
adjustment ?#123;整   Ic{'H2~4,  
administration expense 管理費用   N1+4bR  
advances 預付   8!&ds~?  
advertising expense 廣告費   >d27[%  
agency 代理   .sJys SA\  
agent 代理人   ~E3SC@KL  
agreement 契約   1fO2)$Y  
allotments 分配數   ^`TKvcgIc  
allowance 津貼   D,GPn%Wqi  
amalgamation 合併   MgH1d&R  
amortization 攤銷   TRySl5jx@  
amortized cost 應攤成本   HoIKx_  
annuities 年金   i^yH?bH @~  
applied cost 已分配成本   vh. Wm?
qQ  
applied expense 已分配費用   ^T
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applied manufacturing expense 己分配製造費用   qUEd E`B  
apportioned charge 攤派費用   oieQ2>lYh  
appreciation 漲價   >p]WCb'PH  
article of association 公司章程   mI?* Z%>g  
assessment 課稅   J:g<RZZ1  
assets 資產   B~V<n&<  
attorney fee 律師費   i)@U.-*5m  
audit 審計   =q"w2b&  
auditor 審計員   ?O<` h~'$+  
average 平均數   0uVk
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average cost 平均成本   M!&_qj&N,  
bad debt 壞賬   ;"d,~nLn  
balance 餘額   XQ0#0<  
balance sheet 資產負債表   Qr|N)  
bank account 銀行賬戶   fW5"4,  
bank balance 銀行結存   &prdlh=UE  
bank charge 銀行手續費   L)kb (TH  
bank deposit 銀行存款   Vp(D|}P  
bank discount 銀行貼現   pIZLGsu[  
bank draft 銀行匯票   Nl=m'4@`  
bank loan 銀行借款   5T$9'5V7  
bank overdraft 銀行透支   l5ZADK4  
bankers acceptance 銀行承兌   zqHpT^B?  
bankruptcy 破產   q9W~ 7  
bearer 持票人   )Y&MIJ7>@  
beneficiary 受益人   B^8 ZoF  
bequest 遺產   :"OZc7 ~  
bill 票據   mHK@(D7X  
bill of exchange 匯票   Aj8l%'h[  
bill of lading 提單   J^+_8  
bills discounted 貼現票據   ":UWowJO  
bills payable 應付票據   Xk{!' 0  
bills receivable 應收票據   ShL1'Z}^{  
board of directors 董事會   ?r -\%_J_(  
bonds 債券   a' IX yj  
bonus 紅利   ~ V@
xu{  
book value 賬面價值   RL7C YB  
bookkeeper 簿記員   !p]T6_t]Q  
bookkeeping 簿記   d'N(w7-Y  
branch office general ledger 支店往來賬戶   8N=%X-R%  
broker 經紀人   f pv= P  
brought down 接前   ]k[Q]:q  
brought forward 接上頁   s jL
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budget 預算   2gQ
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by-product 副產品   Nk lz_
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by-product sales 副產品銷售   #d}0}7ue  
capital 股本   A|p@\3P*A  
capital income 資本收益   Ez06:]Jd  
capital outlay 資本支出   +G*"jI8W  
capital stock 股本   :3111}>c  
capital stock certificate 股票   K)<Wm ,tON  
carried down 移後   P1(8
U%   
carried forward 移下頁   EpRXjz  
cash 現金   /M0l p   
cash account 現金賬戶   NEqt).   
cash in bank 存銀行現金   g8%MOhg  
cash on delivery 交貨收款   G*kE~s9R  
cash on hand 庫存現金   ^-gfib|VGe  
cash payment 現金支付   ,|e}Y [  
cash purchase 現購   .o-0aBG  
cash sale 現沽   Pk$}%;@
v  
cashier 出?#123;員   AC9{*K[  
cashiers check 本票   mDb-=[W5  
certificate of deposit 存款單折   9b?
i G  
certificate of indebtedness 借據   sx-EA&5-9k  
certified check 保付支票   Jy]FrSm^  
certified public accountant 會計師   Cr' !"F  
charges 費用   T&o,I  
charge for remittances 匯水手續費   0L!er%GM  
charter 營業執照   y<O@rD8iA  
chartered accountant 會計師   ,]0S4h67  
chattles 動產   fm3(70F\  
check 支票   *D\0.K,o  
che stub 支票存根   ' oBo|  
closed account 己結清賬戶   zt7_r`#z  
closing 結算   E"Zb };}  
closing entries 結賬紀錄   LiiK3!^i  
closing stock 期末存貨   $-m@KB  
closing the book 結賬   w@87]/4Rq  
columnar journal 多欄日記賬   }BA9Ka#%  
combination 聯合   IM@"AD52a  
commission 佣金   dVvZu% DFp  
commodity 商品   4O$mR  
common stock 普通股   \eEds:Hg  
company 公司   )J;ny!^2  
compensation 賠償   6,B-:{{e"  
compound interest 複利   gdOe)il\  
consignee 承銷人   \BLp-B1s  
consignment 寄銷   `Ac:f5a  
consignor 寄銷人   E|Q{]&$;Z"  
consolidated balance sheet 合併資產負債表   ZH\0=l)  
consolidated profit and loss account 合併損益表   %_ >Tcm=  
consolidation 合併   66/Z\H^d  
construction cost 營建成本   |a%B|CX  
construction revenue 營建收入   I!61 K  
contract 合同   9~=gwP  
control account 統制賬戶   Vre=%bGw  
copyright 版權   `+oV/:Q3  
corporation 公司   5(423"(y  
cost 成本   _B}9f  
cost accounting 成本會計   Cy`26[E$S  
cost of labour 勞工成本   *U M!(  
cost of production 生產成本   _8 al  
cost of manufacture 製造成本   5 f8"j$Az  
cost of sales 銷貨成本   >J.Q
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cost price 成本價格   I=U+G Y:  
credit 貸方   S c$gnUYD{  
credit note 收款通知單   -<xyC8$^$  
creditor 債權人   e"*BHvy F  
crossed check 橫線支票   ]Qd{ '}+  
current account 往來活期賬戶   ZOp^`c9~  
current asset 流動資產   Jms=YLIAA  
current liability 流動負債   :]yg  
current profit and loss 本期損益   jH(&oV  
debit 借方   Og=[4?Kpk  
debt 債務   ~eHRlXL'  
debtor 債務人   yE}BfU {.  
deed 契據   Yhe+u\vGs\  
deferred assets 遞延資產   s\_l=v3  
deferred liabilities 遞延負債   +yCTH
 
delivery 交貨   l"kxr96  
delivery expense 送貨費   Vz'HM$  
delivery order 出貨單   o/WC@!wg K  
demand draft 即期匯票   N ,+(>?y E  
demand note 即期票據   o_sQQF  
demurrage charge 延期費   ZBF1rx?  
deposit 存款   m*`cuSU|o  
deposit slip 存款單   Ey'J]KVW  
depreciation 折舊   -]/7hN*v  
direct cost 直接成本   w(Gz({l+  
direct labour 直接人工   @^'$r&M  
director 董事   \2j|=S6  
discount 折扣   V`[P4k+b   
discount on purchase 進貨折扣   Nl {7  
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