[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。   Fr50hrtkU  
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acceptance 承兌   AxEdQRGk  
account 賬戶   &@xm< A\S  
accountant 會計員   w3i74C& 0  
accounting 會計   N5W!(h)  
accounting system 會計制度   t[;-gi,,  
accounts payable 應付賬款   6 _V1s1F  
accounts receivable 應收賬款   %
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accumulated profits 累積利益   ("(wap~<nD  
adjusting entry ?#123;整記錄   4-HBXG9#/  
adjustment ?#123;整   3 }sy{Mx%9  
administration expense 管理費用   7%$3`4i`O  
advances 預付   N[-$*F,:_  
advertising expense 廣告費   TP| ogF?  
agency 代理   , 2
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agent 代理人   9b6U]z,  
agreement 契約   gcI<bY  
allotments 分配數   CqWO 0  
allowance 津貼   IJ5'n  
amalgamation 合併   @ o<OI  
amortization 攤銷   #'@@P6o5  
amortized cost 應攤成本   rR  ^o  
annuities 年金   !r6Yq,3  
applied cost 已分配成本   IRR b^Q6  
applied expense 已分配費用   daCkjDGl\  
applied manufacturing expense 己分配製造費用   IR3+BDE)>  
apportioned charge 攤派費用   aj
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appreciation 漲價   &hZ.K"@7{  
article of association 公司章程   >B``+Z^2  
assessment 課稅   mYfHBW:  
assets 資產   5w~ 0Q  
attorney fee 律師費   *
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audit 審計   Z6M qcAJ3j  
auditor 審計員   s(Wys^[g  
average 平均數   %p7onwKq0  
average cost 平均成本   T+gH38!e  
bad debt 壞賬   ?ec
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balance 餘額   ve"tbNL  
balance sheet 資產負債表   7'8G,|&:*  
bank account 銀行賬戶   [uJS.`b  
bank balance 銀行結存   N/
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bank charge 銀行手續費   KbciRRf!k  
bank deposit 銀行存款   6)ysiAH?  
bank discount 銀行貼現   4Q1R:Ra  
bank draft 銀行匯票   } gwfe H
 
bank loan 銀行借款   cb|hIn\>7  
bank overdraft 銀行透支   YADXXQ"
 
bankers acceptance 銀行承兌   [
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bankruptcy 破產   1Ke9H!_P  
bearer 持票人   3&"uf9d  
beneficiary 受益人   @o1#J`rv  
bequest 遺產   TtWzjt  
bill 票據   JbitRV@a  
bill of exchange 匯票   Kv:.bHN}  
bill of lading 提單   mBB"e
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bills discounted 貼現票據   B@z ng2[  
bills payable 應付票據   4\ElMb[]  
bills receivable 應收票據   _V8;d v8  
board of directors 董事會   aMT=pGU  
bonds 債券   S|KUh|=Q  
bonus 紅利   T
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book value 賬面價值   {~#PM>f  
bookkeeper 簿記員   \QG2 V$  
bookkeeping 簿記   +~:OUR*>  
branch office general ledger 支店往來賬戶   .h/2-pQ>  
broker 經紀人   !,Cbb }  
brought down 接前   PQ;9iv  
brought forward 接上頁   L?M x"  
budget 預算   ^U*1_|Jh  
by-product 副產品   e%)MI AS0  
by-product sales 副產品銷售   uvR l`"Y  
capital 股本   p)z#%BY56  
capital income 資本收益   ={]POL\ A  
capital outlay 資本支出   sV0NDM0  
capital stock 股本   6Z=Qs=q  
capital stock certificate 股票   I#]pk!  
carried down 移後   Chad}zU`  
carried forward 移下頁   VV5 4$ a  
cash 現金   @.)[U:N  
cash account 現金賬戶   =HV${+K=~  
cash in bank 存銀行現金   zK_P3rLsS  
cash on delivery 交貨收款   t.
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cash on hand 庫存現金   C CLc,r>)  
cash payment 現金支付   \"L0d1DK)  
cash purchase 現購   ZzQLbCV  
cash sale 現沽   SjF(;0kC  
cashier 出?#123;員   ?'H+u[1.  
cashiers check 本票   e^x%d[sU  
certificate of deposit 存款單折   k=d0%} `M(  
certificate of indebtedness 借據   ^ rUq{  
certified check 保付支票   M} ri>o  
certified public accountant 會計師   iweT@P`  
charges 費用   _7qa~7?f  
charge for remittances 匯水手續費   YdIZik F#  
charter 營業執照   #W.vX=/*  
chartered accountant 會計師   D6fd(=t1Z  
chattles 動產   8X278^ #  
check 支票   *5hbD-a:  
che stub 支票存根   xoGrXt9&  
closed account 己結清賬戶   *XYp~b  
closing 結算   R[*n3 wB  
closing entries 結賬紀錄   BG.s
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closing stock 期末存貨   0ZLLbEfnPB  
closing the book 結賬   %BT]h3dcSS  
columnar journal 多欄日記賬   ]Wjcr2Wq  
combination 聯合   Bc-/s(/Eq  
commission 佣金   =1VZcLNt  
commodity 商品   to1r 88X  
common stock 普通股   vSv1FZu*  
company 公司   GDiyFTr  
compensation 賠償   L8Z@Dk7Y  
compound interest 複利   >M##q?.  
consignee 承銷人   Tdz#,]Q   
consignment 寄銷   PRFl%M.H`  
consignor 寄銷人   V,8Z!.MG  
consolidated balance sheet 合併資產負債表   s5Wb i
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consolidated profit and loss account 合併損益表   K_:2sDCaN  
consolidation 合併   iTT%_-X-  
construction cost 營建成本   ?4aW^l6/  
construction revenue 營建收入   Dbq/t^  
contract 合同   4vvQ7e7  
control account 統制賬戶   agkKm?xIL  
copyright 版權   vfXNN F  
corporation 公司   f|F=)tJO  
cost 成本   e{XzUY 6  
cost accounting 成本會計   c^puz2  
cost of labour 勞工成本   v9KsE2Ei  
cost of production 生產成本   3u+i  
cost of manufacture 製造成本   ;mG
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cost of sales 銷貨成本   /EegP@[  
cost price 成本價格   S;D]
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credit 貸方   V\]j^$  
credit note 收款通知單   BpX`49  
creditor 債權人   Qgv g*KX  
crossed check 橫線支票   Q00v(6V46  
current account 往來活期賬戶   ?_p!teb  
current asset 流動資產   ` vFDO$K  
current liability 流動負債   /& c2y=/'C  
current profit and loss 本期損益   guf*> qNr  
debit 借方   Z5*(xony0  
debt 債務   3p?nQ O)L  
debtor 債務人   [?qzMFb  
deed 契據   dxH\H?NO  
deferred assets 遞延資產   gN73)uJ0  
deferred liabilities 遞延負債   P|p X F~  
delivery 交貨   Qe4 % A  
delivery expense 送貨費   utl-#Wwt/  
delivery order 出貨單   0w< ilJ  
demand draft 即期匯票   bKzG5|Qu  
demand note 即期票據   G)M! , Q  
demurrage charge 延期費   h+Yd \k  
deposit 存款   7sWe32  
deposit slip 存款單   qdmAkYU C  
depreciation 折舊   | WTWj  
direct cost 直接成本   P>_9>k@;Q  
direct labour 直接人工   o~L(;A]yN  
director 董事   mE>{K  
discount 折扣   q4G$I?4  
discount on purchase 進貨折扣   BIew\N  
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