[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。   M5WB.L[@q  
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acceptance 承兌   6ncwa<q5  
account 賬戶   Nksm&{=6S  
accountant 會計員   7/~=[#]*  
accounting 會計   bfA>kn0C  
accounting system 會計制度   6{.U7="  
accounts payable 應付賬款   c0Ih$z  
accounts receivable 應收賬款   s_y8+BJaV  
accumulated profits 累積利益   htbE Q NW  
adjusting entry ?#123;整記錄   fPD.np}  
adjustment ?#123;整   eX#.Zt]  
administration expense 管理費用   l-%]f]>  
advances 預付   tNFw1&  
advertising expense 廣告費   \|S%zX  
agency 代理   1+*sEIC"  
agent 代理人   ];w}?LFb  
agreement 契約   .*`^dt  
allotments 分配數   x,mt}>  
allowance 津貼   ."ZG 0Zg  
amalgamation 合併   ^ELZ35=qZ  
amortization 攤銷   fr(Ja;  
amortized cost 應攤成本  
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annuities 年金   #l}Fk
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applied cost 已分配成本   q~> +x?30  
applied expense 已分配費用   fhN\AjB6Td  
applied manufacturing expense 己分配製造費用   nRBS&&V  
apportioned charge 攤派費用   Q8`V0E\~  
appreciation 漲價   m,\+RUW'  
article of association 公司章程   E$ \l57  
assessment 課稅   ;w.la  
assets 資產   f>6{tI5X  
attorney fee 律師費   eXKEx4rU  
audit 審計   *xxk70Cb  
auditor 審計員   Dc0=gq0  
average 平均數   dGk"`/@  
average cost 平均成本   nPvys~D  
bad debt 壞賬   >niv>+!N  
balance 餘額   \ 86g y/  
balance sheet 資產負債表   Ua \f]y  
bank account 銀行賬戶   3=n6NTL  
bank balance 銀行結存   ;7s^slVzF  
bank charge 銀行手續費   c#{ |sR5  
bank deposit 銀行存款   "T=j\/Q  
bank discount 銀行貼現   AwG0E`SU  
bank draft 銀行匯票   %mss{p!
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bank loan 銀行借款   t,D
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bank overdraft 銀行透支   lU!_V%n  
bankers acceptance 銀行承兌   f@;pN=PS  
bankruptcy 破產   w?_8OJ  
bearer 持票人   L~PiDQr?r  
beneficiary 受益人   /g>-s&w  
bequest 遺產   ~4+Y BN  
bill 票據   |v7Je?yh  
bill of exchange 匯票   3T.V*&  
bill of lading 提單   `WH$rx!  
bills discounted 貼現票據   1_{e*=/y  
bills payable 應付票據   }+m4(lpl  
bills receivable 應收票據   9 RDs`>v  
board of directors 董事會   ?S
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bonds 債券   J #C4A]A  
bonus 紅利   nZi&`HjQ  
book value 賬面價值   #+D][LH4  
bookkeeper 簿記員   Kkq-x'gt^  
bookkeeping 簿記   3\RD%[}  
branch office general ledger 支店往來賬戶   ^J>m4`  
broker 經紀人   {,5.svO  
brought down 接前   >8{w0hh;  
brought forward 接上頁   mQ1  
budget 預算   ~9o@
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by-product 副產品   C _he=SV  
by-product sales 副產品銷售   =b*GV6b  
capital 股本   &Y1h=,KR9  
capital income 資本收益   g8E5"jpXx3  
capital outlay 資本支出   @,oc%m  
capital stock 股本   wowf1j-  
capital stock certificate 股票   69 $R.  
carried down 移後   Vf:.C|Z  
carried forward 移下頁   ;R0LJApey  
cash 現金   j_,/U^Ws|f  
cash account 現金賬戶   ` \(co;:  
cash in bank 存銀行現金   K
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cash on delivery 交貨收款   u\ 7Y _`8  
cash on hand 庫存現金   [?N,3  
cash payment 現金支付   `=p
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cash purchase 現購   5yt=~  
cash sale 現沽   wg[ +NWJ  
cashier 出?#123;員   `EgX#  
cashiers check 本票   QaLaw-lx  
certificate of deposit 存款單折   k(Xs&f `  
certificate of indebtedness 借據   >y8>OJ?A7-  
certified check 保付支票   ~roNe|P  
certified public accountant 會計師   #f(tzPD  
charges 費用   .B xQF  
charge for remittances 匯水手續費   $hCS-9%&  
charter 營業執照   HdlOGa6C  
chartered accountant 會計師   "Ai\NC  
chattles 動產   #@-dT
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check 支票   r{?qvl!q  
che stub 支票存根   e}5 x6t  
closed account 己結清賬戶   %`pi*/(  
closing 結算   u
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closing entries 結賬紀錄   *VXx\&  
closing stock 期末存貨   IR3SP[K"  
closing the book 結賬   7_ 3 PM 3C  
columnar journal 多欄日記賬   f%n ;Z}=  
combination 聯合   OU` !c[O  
commission 佣金   (D[~Z!   
commodity 商品   H[:lQ\  
common stock 普通股   LsI@_,XW<  
company 公司   `0%;Gz%}  
compensation 賠償   tkm@&e=e%  
compound interest 複利   =/j!S|P  
consignee 承銷人   [bKc5qp  
consignment 寄銷   :55a9d1bL  
consignor 寄銷人   l#C<bDw  
consolidated balance sheet 合併資產負債表   3%r/w7Fc  
consolidated profit and loss account 合併損益表   VWt=9D;  
consolidation 合併   Iu0GOy*[  
construction cost 營建成本   lGK7XAx,  
construction revenue 營建收入   unFm~rcf  
contract 合同   _l] 0V g`  
control account 統制賬戶   VDv.N@)7  
copyright 版權   ;uc3_J]  
corporation 公司   "D>/#cY1/  
cost 成本   )%p46(]  
cost accounting 成本會計   2A|mXWG}~  
cost of labour 勞工成本   :I/9j=@1  
cost of production 生產成本   #ZPF&u"  
cost of manufacture 製造成本   8[,R4@  
cost of sales 銷貨成本   D&K9!z"]  
cost price 成本價格   ,_V/W'  
credit 貸方   f'"PQr^9  
credit note 收款通知單   \;_tXb}F  
creditor 債權人   s^6,"C  
crossed check 橫線支票   zN5};e}^v  
current account 往來活期賬戶   IAUc.VH  
current asset 流動資產   0iC5,  
current liability 流動負債   R-W.$
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current profit and loss 本期損益   4W
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debit 借方   v1+.-hO  
debt 債務   BZTj>yd  
debtor 債務人   %@ >^JTkY8  
deed 契據   OXZK|C;M}  
deferred assets 遞延資產   x]hG2on!  
deferred liabilities 遞延負債   NMg(tmh  
delivery 交貨   +B8oW3v# )  
delivery expense 送貨費   {
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delivery order 出貨單   f6SXXkO+  
demand draft 即期匯票   D|$0~1y  
demand note 即期票據   !Q_Kil.9  
demurrage charge 延期費   4_2oDcdf  
deposit 存款   \Js*>xA  
deposit slip 存款單   jp}.W  
depreciation 折舊   w(S&X"~  
direct cost 直接成本   -;8a* F  
direct labour 直接人工   8kd):gZKZ  
director 董事   .#sX|c=W  
discount 折扣   WC_U'nTu4  
discount on purchase 進貨折扣   /_expSPHl  
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