[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。   X7NRQ3P@  
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acceptance 承兌   .7+_ubj&,  
account 賬戶   $-5iwZ  
accountant 會計員   ) ;-AT^  
accounting 會計   frc>0\  
accounting system 會計制度   3M+hjc.  
accounts payable 應付賬款   Ndx.SOj  
accounts receivable 應收賬款   XHlP
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accumulated profits 累積利益   9i,QCA  
adjusting entry ?#123;整記錄   m#grtmyMrI  
adjustment ?#123;整   |Wi$@sWO  
administration expense 管理費用   0-l @U{  
advances 預付   QIBv}hgcy  
advertising expense 廣告費   #u|;YC  
agency 代理   (+CB)nV0IA  
agent 代理人   5W 5\*L  
agreement 契約   sBZKf8@/  
allotments 分配數   ~Jmn?9 3  
allowance 津貼   qJ5Y}/r  
amalgamation 合併   2ai \("?  
amortization 攤銷   wH {lp/  
amortized cost 應攤成本   O'$0K0k3  
annuities 年金   SobK<6  
applied cost 已分配成本   AM'-(x|  
applied expense 已分配費用   ldI;DoE#U1  
applied manufacturing expense 己分配製造費用   4K[U*-\"  
apportioned charge 攤派費用   _9\ayR>d  
appreciation 漲價   S 7E :&E&  
article of association 公司章程   JS!rZi  
assessment 課稅   S-.!BQ@RMZ  
assets 資產   SZK~<@q5  
attorney fee 律師費   Maf!,/U4  
audit 審計   fo4j^,`  
auditor 審計員   
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average 平均數   w<-CKM3qe  
average cost 平均成本   &0Wv+2l@  
bad debt 壞賬   5s;HF |2x  
balance 餘額   ]*ZL>fuD|  
balance sheet 資產負債表   B~caHG1b  
bank account 銀行賬戶   #^yw!~:{  
bank balance 銀行結存   +\\,FO_  
bank charge 銀行手續費   {p yo  
bank deposit 銀行存款   iN<&  
bank discount 銀行貼現   vZhN% DfY  
bank draft 銀行匯票   )i.p[  
bank loan 銀行借款   gSL$silc  
bank overdraft 銀行透支   d_1w 9FA  
bankers acceptance 銀行承兌   ?`,Xb.NA$K  
bankruptcy 破產   fC&Egy  
bearer 持票人   R l^ENrv!]  
beneficiary 受益人   bn~=d@'  
bequest 遺產   l?pZ
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bill 票據   x AkM_<  
bill of exchange 匯票   \_De( p  
bill of lading 提單   Y>R|Uf.o z  
bills discounted 貼現票據   %
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bills payable 應付票據   jiC;*]n  
bills receivable 應收票據   !@W1d|{lu  
board of directors 董事會   \&Mipf7a  
bonds 債券   '7u#uL,pa1  
bonus 紅利   m9wV#Ldu  
book value 賬面價值   z )a8 ^]`  
bookkeeper 簿記員   K/g\x0  
bookkeeping 簿記   `5=0f}E  
branch office general ledger 支店往來賬戶   RUlM""@b  
broker 經紀人   2o
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brought down 接前   vd9l1"S  
brought forward 接上頁   FC.y%P,  
budget 預算    [^8*9?i4  
by-product 副產品   5m=3{lBi  
by-product sales 副產品銷售   CsQ}eW8uEf  
capital 股本   " <m)Fh;  
capital income 資本收益   r2M._}bF  
capital outlay 資本支出   P%ev8] 2  
capital stock 股本   z X2BJ  
capital stock certificate 股票   ^7.864  
carried down 移後   NyeGa  
carried forward 移下頁   <&t^&6k  
cash 現金   z"Gk K
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cash account 現金賬戶   x5c pv  
cash in bank 存銀行現金   ,CA,7Mu:  
cash on delivery 交貨收款   %K\_gR}V  
cash on hand 庫存現金   .%M=dL>  
cash payment 現金支付   H9xxId?3u  
cash purchase 現購   T,TKt%  
cash sale 現沽   \T/~" w  
cashier 出?#123;員   =L#tSa=M"  
cashiers check 本票   U*(m'Ea  
certificate of deposit 存款單折   gk>A  
certificate of indebtedness 借據   =L 7scv%i  
certified check 保付支票   6HCP1`gg   
certified public accountant 會計師   zX"@QB3E  
charges 費用   )z=`,\&p:  
charge for remittances 匯水手續費   n,wLk./`  
charter 營業執照   CTD{!I(  
chartered accountant 會計師   Io|NL6[  
chattles 動產   CGbW]D$@  
check 支票   ",B92[}Ar  
che stub 支票存根   \(cu<{=rU  
closed account 己結清賬戶   sG%Q?&-
 
closing 結算   P2_JS]>  
closing entries 結賬紀錄   j;=+5PY  
closing stock 期末存貨   ([qw#!;w;  
closing the book 結賬   |0vY'A)]  
columnar journal 多欄日記賬   u#/Y<1gn  
combination 聯合   Y`uL4)hR5  
commission 佣金   gLaFIeF<+  
commodity 商品   Zh)Q
q?H  
common stock 普通股   17a'C  
company 公司   8*V3g_z  
compensation 賠償   JY(_}AAu  
compound interest 複利   2ZNTj u7h  
consignee 承銷人   Be68 Fu0  
consignment 寄銷   #V gPg5k.<  
consignor 寄銷人    )Jz L  
consolidated balance sheet 合併資產負債表   /(bPc12  
consolidated profit and loss account 合併損益表   +Tf,2?O  
consolidation 合併   HC@E&t  
construction cost 營建成本  
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construction revenue 營建收入   ;_@u@$=
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contract 合同   c
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control account 統制賬戶   lM3UjR|@  
copyright 版權   ,P3nZ  
corporation 公司   ]E .+)>  
cost 成本   AMp[f%X  
cost accounting 成本會計   9fp1*d  
cost of labour 勞工成本   V*@pmOhz  
cost of production 生產成本   Pn\ Lg8  
cost of manufacture 製造成本   _n,Ye&m  
cost of sales 銷貨成本   6Z]* ce<r  
cost price 成本價格   6D_3Hwrs  
credit 貸方   ,]gYy00w0s  
credit note 收款通知單   t4R=$ km  
creditor 債權人   %a{$M{s  
crossed check 橫線支票   h.gj4/g  
current account 往來活期賬戶   Wf^6:  
current asset 流動資產   R3`!Xj#&M  
current liability 流動負債   2%y}El^+_  
current profit and loss 本期損益   I'{-T=R-q  
debit 借方  
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debt 債務   =B@ow x  
debtor 債務人   cY
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deed 契據   ~5<-&Dyp
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deferred assets 遞延資產   ak 94"<p  
deferred liabilities 遞延負債   ZW{pO:-  
delivery 交貨   p^_2]%,QeM  
delivery expense 送貨費   6}
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delivery order 出貨單   PJA%aRP,:  
demand draft 即期匯票   8<#X]I_eP+  
demand note 即期票據   i1e|UR-wl  
demurrage charge 延期費   1K.i>]}>  
deposit 存款   Nb~.6bsL  
deposit slip 存款單   }SIUsh'  
depreciation 折舊   bx`s;r=  
direct cost 直接成本   T$RVz   
direct labour 直接人工   M >#kfSF+  
director 董事   Lgw!S~0  
discount 折扣   0l=g$G \%  
discount on purchase 進貨折扣   Q>]FO  
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