[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。   Z`UwXp_ s  
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acceptance 承兌   raWs6b4Q  
account 賬戶   .^aakM  
accountant 會計員   |Va*=@&6J  
accounting 會計   0Jz5i4B  
accounting system 會計制度   MX@t[{Gg9  
accounts payable 應付賬款   T
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accounts receivable 應收賬款   S'Hb5C2u  
accumulated profits 累積利益   ne]P-50  
adjusting entry ?#123;整記錄   >UUcKq1M:  
adjustment ?#123;整   \~sc6ho  
administration expense 管理費用   O% g Q  
advances 預付   L}E~CiL0n  
advertising expense 廣告費   BB x359  
agency 代理   J**-q(>  
agent 代理人   UlG8c~p  
agreement 契約   uwQ~4   
allotments 分配數   g[oa'.*OB  
allowance 津貼   zTgY=fuz  
amalgamation 合併   f<14-R=  
amortization 攤銷   Zj+S"`P  
amortized cost 應攤成本   #.<Uy."z2  
annuities 年金   Q[j'FtP%  
applied cost 已分配成本   aG"j9A~ &  
applied expense 已分配費用   YXJreM5  
applied manufacturing expense 己分配製造費用   jL }bGD  
apportioned charge 攤派費用   <>n-+Kr  
appreciation 漲價   9H~2 iW,Q;  
article of association 公司章程   5r&bk`  
assessment 課稅   y:Wq;xEiDo  
assets 資產   7Ei,L[{\i#  
attorney fee 律師費   0}'xoYv f  
audit 審計   L}~"R/iWCT  
auditor 審計員   o1kT B&E4B  
average 平均數   7U9*-9  
average cost 平均成本   CIxa" MW  
bad debt 壞賬   %^bHQB%  
balance 餘額   J0ysZ]  
balance sheet 資產負債表    /C[Q?  
bank account 銀行賬戶   1^f7  
bank balance 銀行結存   .wU0F  
bank charge 銀行手續費   pZ_zyI#wx_  
bank deposit 銀行存款   \;!}z3Ww  
bank discount 銀行貼現    i/vo  
bank draft 銀行匯票   y%Q0* _  
bank loan 銀行借款   Q9yIQ{>H[  
bank overdraft 銀行透支   @ 0'j;")XV  
bankers acceptance 銀行承兌   WE{fu{x  
bankruptcy 破產   - w{`/  
bearer 持票人   <y S| \Z|  
beneficiary 受益人   x%v[(*F#y  
bequest 遺產   ME0vXi  
bill 票據   V< Ib#rd'  
bill of exchange 匯票   1fK]A*{p  
bill of lading 提單   uc<JF=  
bills discounted 貼現票據   H;h$k]T  
bills payable 應付票據   t)4><22of  
bills receivable 應收票據   qa\e`LD%Y  
board of directors 董事會   [!~=m  
bonds 債券   9{GEq@`7  
bonus 紅利   >1}@Q(n/}{  
book value 賬面價值   F@tfbDO?  
bookkeeper 簿記員   o7r7HmA@  
bookkeeping 簿記   AMw#_8Y  
branch office general ledger 支店往來賬戶   qj7}]T_  
broker 經紀人   tD~ nPbbB  
brought down 接前   V&h{a8xa$  
brought forward 接上頁   K8 =jkU  
budget 預算   zA>LrtyK(=  
by-product 副產品   (GW"iL#.  
by-product sales 副產品銷售   E0*KKo%  
capital 股本   ^ Fnag]qQ  
capital income 資本收益   @*9c2\"k  
capital outlay 資本支出   f:K>o.  
capital stock 股本   H| IG"JB  
capital stock certificate 股票   "5!T-Z+F  
carried down 移後   7DKTd^^M  
carried forward 移下頁   QZm7 Q4  
cash 現金   ELN1F0TneH  
cash account 現金賬戶   yPd6{% w  
cash in bank 存銀行現金   ]vflx^<?  
cash on delivery 交貨收款   g8SVuG<DI\  
cash on hand 庫存現金   cBD#F$K2  
cash payment 現金支付   }`$s"Iv@  
cash purchase 現購   ~m'8<B5+  
cash sale 現沽   d=p=eUd2  
cashier 出?#123;員   uq2C|=M-x\  
cashiers check 本票   z:ZXdB)L)  
certificate of deposit 存款單折   TE5J @I  
certificate of indebtedness 借據   2<T/N  
certified check 保付支票   i'QR-B&Z  
certified public accountant 會計師   3&!v"ms  
charges 費用   Y3\EX  
charge for remittances 匯水手續費   .(&w/jR  
charter 營業執照   *EwDwS$$  
chartered accountant 會計師   dBkM~ "  
chattles 動產   iYf)FPET  
check 支票   G=F_{z\}  
che stub 支票存根   9/`3=r@  
closed account 己結清賬戶   TVM19
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closing 結算   Y?qUO2  
closing entries 結賬紀錄   Sy/
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closing stock 期末存貨   J
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closing the book 結賬   ?Dl;DE1  
columnar journal 多欄日記賬   ^;9<7h[l  
combination 聯合   l>?f+70  
commission 佣金   sU+8'&vBp  
commodity 商品   1l'JoU.<  
common stock 普通股   rb*0YCi  
company 公司   4wN5x[vp  
compensation 賠償   t#VX#dJ  
compound interest 複利   9X&=?+f  
consignee 承銷人   gN2oUbf8  
consignment 寄銷   ` TYC]9  
consignor 寄銷人   gq]
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consolidated balance sheet 合併資產負債表   |[0Ijm2  
consolidated profit and loss account 合併損益表   O#k eoC4  
consolidation 合併   oj[~H}>  
construction cost 營建成本   [C/{ru&E  
construction revenue 營建收入   '5b0 K1$"  
contract 合同   Qo!F?i/ n  
control account 統制賬戶   ?t<g|H/|6  
copyright 版權   BCuoFw)  
corporation 公司   0CvGpM,  
cost 成本   ))dw[Xa  
cost accounting 成本會計   yEos$/*u-N  
cost of labour 勞工成本   jz~#K;3=,  
cost of production 生產成本   *8_Dn}u?Jx  
cost of manufacture 製造成本   w59q* 2  
cost of sales 銷貨成本   zBK"k]rz  
cost price 成本價格   4TI`   
credit 貸方   }d>X
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credit note 收款通知單   A.mFa1lH  
creditor 債權人   ^We}i  
crossed check 橫線支票   ~
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current account 往來活期賬戶   g j iFpW4  
current asset 流動資產   ,zuS)?  
current liability 流動負債   <d"nz:e  
current profit and loss 本期損益   &Z3%UOY  
debit 借方   p>i8aN  
debt 債務   pN)x,<M
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debtor 債務人   =''WA:,=h  
deed 契據   c&P/v
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deferred assets 遞延資產   =1k%T{>  
deferred liabilities 遞延負債   q7rb3d  
delivery 交貨   -LT!LBnEkf  
delivery expense 送貨費   c|(J%@B)  
delivery order 出貨單   /CH]'u^j  
demand draft 即期匯票   op/_:#&'  
demand note 即期票據   9Zj3"v+b  
demurrage charge 延期費   eEfGH  
deposit 存款   >tPf.xI|l  
deposit slip 存款單   vQp'bRR  
depreciation 折舊   3~7!=s\v  
direct cost 直接成本   %6%mf>Guf  
direct labour 直接人工   g4Q' Fub+I  
director 董事   "dGN0i  
discount 折扣   tcnO`0moK  
discount on purchase 進貨折扣    A'rd1"K  
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