[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。   3kqV_Pjg  
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acceptance 承兌   .>64h H  
account 賬戶   v&b.Q:h*'  
accountant 會計員   jvc?hUcLKT  
accounting 會計   C6V&R1"s  
accounting system 會計制度   hN:F8r+DG  
accounts payable 應付賬款   Q}?N4kg  
accounts receivable 應收賬款   OWXye4`*  
accumulated profits 累積利益   ml33qXW:  
adjusting entry ?#123;整記錄   nHA`B.:B  
adjustment ?#123;整   j_'rhEdLP  
administration expense 管理費用   h$7Fe +#I#  
advances 預付   DkF2R @  
advertising expense 廣告費   K l0t yeT  
agency 代理   +fP/|A8P  
agent 代理人   y.*=Ww+  
agreement 契約   7?!Z+r  
allotments 分配數   P-OPv%jyi  
allowance 津貼   Ei9 _h  
amalgamation 合併   *iRm`)zC(  
amortization 攤銷   hi3sOK*r;<  
amortized cost 應攤成本   AXh3LA  
annuities 年金   "H="Ip!s  
applied cost 已分配成本   _{c|o{2sj  
applied expense 已分配費用   0gOrW=  
applied manufacturing expense 己分配製造費用   lO2T/1iMTW  
apportioned charge 攤派費用   f*T)*R_  
appreciation 漲價   jq("D,  
article of association 公司章程   x*R8^BA]pR  
assessment 課稅   Y7kb1UG  
assets 資產   ,P@/=I5  
attorney fee 律師費   Z]aK'  
audit 審計   S\3AW,c]w  
auditor 審計員   ,bVS.A'o  
average 平均數   q1TW?\pjb:  
average cost 平均成本   2l)9Lz=;L  
bad debt 壞賬   u JQaHL!  
balance 餘額   iJZ|[jEDV  
balance sheet 資產負債表   uh5Pn#da^  
bank account 銀行賬戶   ]/o12pI  
bank balance 銀行結存   x!C8?K=|  
bank charge 銀行手續費   rWFcIh5  
bank deposit 銀行存款   5w,Z7I8  
bank discount 銀行貼現   Q$3\ /mz  
bank draft 銀行匯票   hEv=T'*,K)  
bank loan 銀行借款   wTlK4R#  
bank overdraft 銀行透支   xI@$aTGq  
bankers acceptance 銀行承兌   0eqi1;$b]  
bankruptcy 破產   Xb=2/\}|f  
bearer 持票人   -3G 4vRIo  
beneficiary 受益人   H}
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bequest 遺產   5oU`[&=Ob  
bill 票據   ]{,Gf2v;;d  
bill of exchange 匯票   ~MhgAC  
bill of lading 提單   ]>)u+
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bills discounted 貼現票據   RGl=7^M  
bills payable 應付票據   n^iN o  
bills receivable 應收票據   $ !|8g`Tm  
board of directors 董事會   15xd~V?ai:  
bonds 債券   4fw1_pv_D  
bonus 紅利   3!.H^v?  
book value 賬面價值   .:{h{@a  
bookkeeper 簿記員   af<NMgT2s~  
bookkeeping 簿記   m"gni #  
branch office general ledger 支店往來賬戶   [lNqT1%]  
broker 經紀人   Nm6Z|0S  
brought down 接前   ;-KAUgL2  
brought forward 接上頁   0 %xR<<gir  
budget 預算   n+{HNr  
by-product 副產品   I*A0?{  
by-product sales 副產品銷售   *xE"8pN/  
capital 股本   eVw\v#gd  
capital income 資本收益   gDQkn {T.%  
capital outlay 資本支出   >~I xyQp  
capital stock 股本   Pz]bZPHn  
capital stock certificate 股票   1B)Y;hg6&  
carried down 移後   =tr1*s{  
carried forward 移下頁   [G{rHSK5tQ  
cash 現金   4M @oj  
cash account 現金賬戶   9wO/?  
cash in bank 存銀行現金   A1T<  
cash on delivery 交貨收款   #XTY7,@P  
cash on hand 庫存現金   _tWJXv~;  
cash payment 現金支付   r0\cc6  
cash purchase 現購   )7&42>t  
cash sale 現沽   W@I 02n2H  
cashier 出?#123;員   )uQ-YC('0  
cashiers check 本票   .:}.b"%m  
certificate of deposit 存款單折   u0m5JD0/  
certificate of indebtedness 借據   "?apgx 6  
certified check 保付支票   B4]AFRI  
certified public accountant 會計師   Qq#Ff\|4u(  
charges 費用   }3v'Cp0L  
charge for remittances 匯水手續費   -DTB6}kw  
charter 營業執照   _W)`cr  
chartered accountant 會計師   ;i<$7M R.e  
chattles 動產   g%`i=s&N%  
check 支票   eeuZUf+~]  
che stub 支票存根   p"Ot5!F>  
closed account 己結清賬戶   j?EskT6  
closing 結算   )^4ko  
closing entries 結賬紀錄   -O'{:s~  
closing stock 期末存貨   duX0Mc.0P  
closing the book 結賬   w3^NL(>  
columnar journal 多欄日記賬   3`8dii  
combination 聯合   H@V 7!d  
commission 佣金   CY34X2F  
commodity 商品   &J8Z@^  
common stock 普通股   b,nn&B5@{  
company 公司   gks ==|s.  
compensation 賠償   tbtI1"$  
compound interest 複利   9|' |BC  
consignee 承銷人   HbcOTd)=5  
consignment 寄銷   `/z_rqJ0CL  
consignor 寄銷人   JkZ50L  
consolidated balance sheet 合併資產負債表   :6XguU  
consolidated profit and loss account 合併損益表   *yJ[zXXjJ  
consolidation 合併   $:Rn;  
construction cost 營建成本   Mr-DGLJ  
construction revenue 營建收入   _`H.h6h  
contract 合同   m23+kj)+VY  
control account 統制賬戶   rJ'/\Hh5P  
copyright 版權   {3VZ3i  
corporation 公司   ).LTts7c  
cost 成本   Rj^7#,993  
cost accounting 成本會計   4t04}vp  
cost of labour 勞工成本   WzjL-a(  
cost of production 生產成本  
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cost of manufacture 製造成本   j`O7=-  
cost of sales 銷貨成本   !lAD q|$  
cost price 成本價格   %m9CdWb=w  
credit 貸方   ][,4,?T7  
credit note 收款通知單   P}0*{%jB  
creditor 債權人   /RGNAHtIi  
crossed check 橫線支票   F!JJ6d53y  
current account 往來活期賬戶   Ht#@'x  
current asset 流動資產   Z,K7Ot0  
current liability 流動負債   n|Pr/ddL  
current profit and loss 本期損益   ^(ScgoXva  
debit 借方   x[QZ@rGIW  
debt 債務   -D^L}b  
debtor 債務人   +iy7e6P  
deed 契據   I]h-\;96  
deferred assets 遞延資產   'n0 .#E_  
deferred liabilities 遞延負債   1"}cdq.  
delivery 交貨   Ow3P-UzU3  
delivery expense 送貨費   oBA`|yW{U  
delivery order 出貨單   [*)Z!
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demand draft 即期匯票   .x!T+`l>8I  
demand note 即期票據   P-CB;\  
demurrage charge 延期費   n 6{2]&sd  
deposit 存款   w1r$='*I  
deposit slip 存款單   \ p4*$  
depreciation 折舊   %r;w;`/hA  
direct cost 直接成本   XF}rd.K:  
direct labour 直接人工   @wp4|G  
director 董事   mffIf1f  
discount 折扣   RW_q~bA9  
discount on purchase 進貨折扣   *:_P8G;  
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