[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。   asj^K|.z  
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acceptance 承兌   35B 0L.R  
account 賬戶   t$]lK6  
accountant 會計員   s$&:F4=?  
accounting 會計   A$;U*7TJuO  
accounting system 會計制度   FGzB7w#  
accounts payable 應付賬款   ]hS4'9lD  
accounts receivable 應收賬款   'F5&f9A  
accumulated profits 累積利益   K>lA6i7?  
adjusting entry ?#123;整記錄   Y71io^td~j  
adjustment ?#123;整   F.c,FR2  
administration expense 管理費用   Z h{Pzyp  
advances 預付   TW{.qed8^  
advertising expense 廣告費   la</I
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agency 代理   n0>#?ek12  
agent 代理人   :nCGqg  
agreement 契約   Fv.}w_  
allotments 分配數   A=I]1r  
allowance 津貼   vCFMO3  
amalgamation 合併   ., o=#  
amortization 攤銷   ?`uY*+u  
amortized cost 應攤成本   ?Z .p.v  
annuities 年金  
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applied cost 已分配成本   V~+Oil6sa  
applied expense 已分配費用   O:{I9V-=>s  
applied manufacturing expense 己分配製造費用   #[qmhU{s  
apportioned charge 攤派費用   DJS0;!# |O  
appreciation 漲價   A'c0zWV2  
article of association 公司章程   Kxn/@@z>u  
assessment 課稅   d2Z5HFtY  
assets 資產   .Quu_S_vH  
attorney fee 律師費   O7g ?x3  
audit 審計   ;;2XLkWu  
auditor 審計員   =XzrmPu  
average 平均數   #OqQD6  
average cost 平均成本   &;&i#ZO  
bad debt 壞賬   lr=? &>MXj  
balance 餘額   `J'xVq#O  
balance sheet 資產負債表   Xjw>Qws  
bank account 銀行賬戶   po4seW!  
bank balance 銀行結存   I+rHb< P%  
bank charge 銀行手續費   g"EvMv&  
bank deposit 銀行存款   @mSdksB /L  
bank discount 銀行貼現   :rk=(=@8`  
bank draft 銀行匯票   -=H*(M  
bank loan 銀行借款   =kp#v  
bank overdraft 銀行透支   f-F+Y`P  
bankers acceptance 銀行承兌   9y{[@KG  
bankruptcy 破產   W-qec  
bearer 持票人   Ynl ^Z  
beneficiary 受益人   ^ |z |kc
 
bequest 遺產   ^HgQ"dD <  
bill 票據   jV2L;APCq  
bill of exchange 匯票   ]>tYU   
bill of lading 提單   b|^g51v  
bills discounted 貼現票據   Iojyku\W.  
bills payable 應付票據   nsKl3}uU  
bills receivable 應收票據   k@L},Td  
board of directors 董事會   N7Kq$G2O  
bonds 債券   \T`InBbf  
bonus 紅利   eee77.@y-p  
book value 賬面價值   AyKvh  
bookkeeper 簿記員   {F6>XuS=u  
bookkeeping 簿記   9utiev~
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branch office general ledger 支店往來賬戶   VgD z:j  
broker 經紀人   )_k"_VVcC  
brought down 接前   $N'AZY]4]  
brought forward 接上頁   9^6E>S{=  
budget 預算   L.ScC  
by-product 副產品   ~b}a|K  
by-product sales 副產品銷售   #
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capital 股本   9
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capital income 資本收益   #?\$*@O  
capital outlay 資本支出   -^LUa]"E  
capital stock 股本   6i|5`ZO  
capital stock certificate 股票   7?!A~Seo|  
carried down 移後   [EI~/#;  
carried forward 移下頁   :)o 4fOJ8  
cash 現金   " !F)K  
cash account 現金賬戶   #S)]`YW  
cash in bank 存銀行現金   W; yNg  
cash on delivery 交貨收款   '#RzX8|v<  
cash on hand 庫存現金   BmR++?L  
cash payment 現金支付   RfH.WXi  
cash purchase 現購   R[KF${X4  
cash sale 現沽   GKT2x '(e  
cashier 出?#123;員   7ss Y*1b  
cashiers check 本票   zx` %)r  
certificate of deposit 存款單折   > %h7)}U  
certificate of indebtedness 借據   Le;;
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certified check 保付支票   5&?[Vt  
certified public accountant 會計師  
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charges 費用   w0qrh\3du  
charge for remittances 匯水手續費   mApn[)?tv  
charter 營業執照   tpu2e*n-|  
chartered accountant 會計師   \|e>(h!l;  
chattles 動產   ,;;7+|`  
check 支票   MDV<[${   
che stub 支票存根   G>Fk )  
closed account 己結清賬戶   =
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closing 結算   Lzmdy0!'  
closing entries 結賬紀錄   #&zM.O1Q  
closing stock 期末存貨   4'3do>!  
closing the book 結賬   w-iu/|}  
columnar journal 多欄日記賬   PLD&/SgP*  
combination 聯合   O2i7w1t  
commission 佣金   ],`xd_=]=  
commodity 商品   w>#{Nl7gz  
common stock 普通股   w`BY>Xft0
 
company 公司   n/W@H Im#  
compensation 賠償   "/e_[_j  
compound interest 複利   R[_Q}W'HG  
consignee 承銷人   #IJm*_J<  
consignment 寄銷   D5Zgi!  
consignor 寄銷人   (=A61]yB  
consolidated balance sheet 合併資產負債表   6 /-]  
consolidated profit and loss account 合併損益表   G47(LE"2b  
consolidation 合併   MB7UI8  
construction cost 營建成本   _{j'` #  
construction revenue 營建收入   /ILj}g'  
contract 合同   rA+UftC:p6  
control account 統制賬戶   *Bfo"["0.  
copyright 版權   BF^dNgn+%K  
corporation 公司   V52>K$j  
cost 成本   F}
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cost accounting 成本會計   LZ#=Ks  
cost of labour 勞工成本   JJ:pA_uX  
cost of production 生產成本   ~7p!t%;$  
cost of manufacture 製造成本   vEy0DHEE  
cost of sales 銷貨成本   S?b^g'5m  
cost price 成本價格   ^aG$9N<\  
credit 貸方   .lsD+}  
credit note 收款通知單   J`6
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creditor 債權人   8F>u6Y[P  
crossed check 橫線支票   ./]xn  
current account 往來活期賬戶   u+/Uc:XK)  
current asset 流動資產   #|PPkg%v
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current liability 流動負債   N5PW]  
current profit and loss 本期損益   dU}Cb?]7s  
debit 借方   C n"_x  
debt 債務   ^fiJxU  
debtor 債務人   WCTmf8f  
deed 契據   GB%kxtGD;\  
deferred assets 遞延資產   Vc[aNpE  
deferred liabilities 遞延負債   DCsamOA~  
delivery 交貨   jKh:}yl4  
delivery expense 送貨費   ?"F9~vx&G  
delivery order 出貨單   2jf73$F  
demand draft 即期匯票   1Clid\T,o  
demand note 即期票據   noNJ+0S  
demurrage charge 延期費   {EfA#{x  
deposit 存款   ,.kJF4s&  
deposit slip 存款單   OV G|WC  
depreciation 折舊   Y/x>wNW  
direct cost 直接成本   @T"-%L8PL  
direct labour 直接人工   @m5c<(bkfp  
director 董事   f+cN'jH E  
discount 折扣   t[e]AU[}  
discount on purchase 進貨折扣   <x8I<K  
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