[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。   Dau'VtzN  
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acceptance 承兌   P&2/J%@zG  
account 賬戶   &1(PS)s  
accountant 會計員   d8V)eZYXy~  
accounting 會計   ,|Xib
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accounting system 會計制度   :OFL@byS  
accounts payable 應付賬款   kH9fK80  
accounts receivable 應收賬款   e ab_"W   
accumulated profits 累積利益   &.4m(ZX  
adjusting entry ?#123;整記錄   F2bAo6~R  
adjustment ?#123;整   5m(V(@a3  
administration expense 管理費用   +o*&JoC  
advances 預付  
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advertising expense 廣告費   Ac,Qj`'V  
agency 代理   YS|Ve*t(L=  
agent 代理人   rf[w& ~R  
agreement 契約   5jS8{d0  
allotments 分配數   :Dn{  
allowance 津貼   d7)EzW|I;  
amalgamation 合併   N:]Ud(VRM  
amortization 攤銷   ~6HaZlBB  
amortized cost 應攤成本   A"PmoV?lAm  
annuities 年金   *^WY+DV  
applied cost 已分配成本   FfET45"l  
applied expense 已分配費用   O&(@Ka  
applied manufacturing expense 己分配製造費用   Dg_Ao
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apportioned charge 攤派費用   J-3%.fX,  
appreciation 漲價   omEnIf
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article of association 公司章程   3ug-cq  
assessment 課稅   Fb:Z.  
assets 資產   k5X& |L/  
attorney fee 律師費   m-h+UKt  
audit 審計   *|F ;An.N^  
auditor 審計員   #383W)n  
average 平均數   qL 0{w7  
average cost 平均成本   D$W
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bad debt 壞賬   +_E\Omcw  
balance 餘額   {W Y HT6Z  
balance sheet 資產負債表   /A{/  
bank account 銀行賬戶   XFx p^  
bank balance 銀行結存   ZY Ci&l  
bank charge 銀行手續費   j1Q"s(  
bank deposit 銀行存款   1p%75VW  
bank discount 銀行貼現   'K:zW>l  
bank draft 銀行匯票   m0(]%Kdw  
bank loan 銀行借款   <JyF5  
bank overdraft 銀行透支   I_\#(  
bankers acceptance 銀行承兌   #;WKuRv  
bankruptcy 破產   QT\=>,Fz _  
bearer 持票人   mO1r~-~AJ  
beneficiary 受益人   9R6]OL)p  
bequest 遺產   UOwEA9q%  
bill 票據   o(5eb;"yi>  
bill of exchange 匯票   ivb?B,Lz0  
bill of lading 提單   BA 9c-Ay  
bills discounted 貼現票據   ;I5u"MDHGI  
bills payable 應付票據   {*jo,<4ee  
bills receivable 應收票據   0qPbmLMK  
board of directors 董事會  
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bonds 債券   &P,z$H{o@  
bonus 紅利   c'gV  
book value 賬面價值   6bXP{,}Gp  
bookkeeper 簿記員   btV Tt5  
bookkeeping 簿記   ]?$eBbt  
branch office general ledger 支店往來賬戶   2x
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broker 經紀人   *=p[;V  
brought down 接前   ~s[St0  
brought forward 接上頁   3tZC&!x?  
budget 預算   ^ rB7&96C,  
by-product 副產品   ff3HR+%M  
by-product sales 副產品銷售   4*vV9*'!  
capital 股本   *;noZ9{"+  
capital income 資本收益   erW[q  
capital outlay 資本支出   GOII B  
capital stock 股本   J_H=GHMp}  
capital stock certificate 股票   `BA,_N|6  
carried down 移後   >cE@m=[  
carried forward 移下頁   tU :,s^E"#  
cash 現金   cp&- 6 w+  
cash account 現金賬戶   (r]3tGp  
cash in bank 存銀行現金   W_sAk~uK/  
cash on delivery 交貨收款   />EH]-|  
cash on hand 庫存現金   PI5a'k0F  
cash payment 現金支付   j18qY4Gw)  
cash purchase 現購   ,8vqzI  
cash sale 現沽   :{YOJD
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cashier 出?#123;員   REe<k<>p~  
cashiers check 本票   #w *]`5 T  
certificate of deposit 存款單折   p903*F^[,  
certificate of indebtedness 借據   sr*3uI-)L  
certified check 保付支票   >kLUQ%zE@  
certified public accountant 會計師   o_K. +^$  
charges 費用   0bt"U=x4  
charge for remittances 匯水手續費   1$]hyC/f  
charter 營業執照   Uo7V)I ;o  
chartered accountant 會計師   !&ly :v!  
chattles 動產   6u'+#nm  
check 支票   f'2Ufd|J|  
che stub 支票存根   <A_LZi  
closed account 己結清賬戶   mqx#N %  
closing 結算   5dPPm%U{  
closing entries 結賬紀錄   &QoV(%:]  
closing stock 期末存貨   J!5>8I(_wX  
closing the book 結賬   E[Rd=/P6  
columnar journal 多欄日記賬   O$2'$44HX  
combination 聯合   Y@+e)p{  
commission 佣金   ,dG2[<?o  
commodity 商品   heAbxs  
common stock 普通股   @ z{E  
company 公司   k!^Au8Up?  
compensation 賠償   &f:"p*=a\  
compound interest 複利   +-VkRr#  
consignee 承銷人   RJz$$,RU  
consignment 寄銷   )Hp{
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consignor 寄銷人   )Ycjx~   
consolidated balance sheet 合併資產負債表   xP3v65Q1  
consolidated profit and loss account 合併損益表   Mu>GgQSZ  
consolidation 合併   =Z($n:m=*  
construction cost 營建成本   4]VoIUIuN  
construction revenue 營建收入   D(m2^
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contract 合同   }qa8
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control account 統制賬戶   R`_RcHY:  
copyright 版權   \R6D'Yt  
corporation 公司   ep<O?7@j-G  
cost 成本   K_fQFuj+  
cost accounting 成本會計   $Ka-ZPy<#  
cost of labour 勞工成本   ;Tn$c70  
cost of production 生產成本   \KGi54&Y  
cost of manufacture 製造成本   aWG7k#nE  
cost of sales 銷貨成本   Oc51|[ Wj  
cost price 成本價格   h7}D//~p  
credit 貸方   @Yv.HhO9  
credit note 收款通知單   6eU M[C.  
creditor 債權人   ?D6?W6@  
crossed check 橫線支票   '`/Qr~]  
current account 往來活期賬戶   (sXR@Ce$  
current asset 流動資產   (4hCT*  
current liability 流動負債   *kliI]BF]  
current profit and loss 本期損益   DvBL#iC  
debit 借方   'T8(md299  
debt 債務   fG+/p 0sJ?  
debtor 債務人   AB!
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deed 契據   :U,n[.$5'  
deferred assets 遞延資產   aCq ) hR  
deferred liabilities 遞延負債   8f""@TTp  
delivery 交貨   pCE,l'Xa  
delivery expense 送貨費   yBd#*3K1  
delivery order 出貨單   gJkk0wokC  
demand draft 即期匯票   ypCarvQT  
demand note 即期票據   baD`k?](  
demurrage charge 延期費   {hS9FdWA;  
deposit 存款   sS 5aJ}Qs  
deposit slip 存款單   W+F^
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depreciation 折舊   rv75R}.6R^  
direct cost 直接成本   ku@sQn  
direct labour 直接人工   %Km^_JM  
director 董事   &2~c,] 9C  
discount 折扣   z qM:'x*  
discount on purchase 進貨折扣   zdL"PF  
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