[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。   X%B$*y5   
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acceptance 承兌   Q]RE,ZZ  
account 賬戶   ]n:R#55A  
accountant 會計員   S&'s/jB  
accounting 會計   Es\J%*\u  
accounting system 會計制度   jzWgyI1b  
accounts payable 應付賬款   uFlf#t =  
accounts receivable 應收賬款   `/i/AZ{  
accumulated profits 累積利益   t!B,%,Dp  
adjusting entry ?#123;整記錄   :DuEv:;v  
adjustment ?#123;整   :w4N*lV-  
administration expense 管理費用   rH\oFCzC  
advances 預付   z-sq9 Qp&x  
advertising expense 廣告費   PB BJ.!Pb  
agency 代理   G_ ~qk/7mF  
agent 代理人   ! u4eI0?R?  
agreement 契約   iex]J@=e  
allotments 分配數   k!WeE#"(  
allowance 津貼   Ruwp"T}mF  
amalgamation 合併   VrhHcvnZ  
amortization 攤銷   CalWJ  
amortized cost 應攤成本   WVp6/H S  
annuities 年金   q$ j  
applied cost 已分配成本   N\?__WlBK7  
applied expense 已分配費用   Z;0<k;#T(p  
applied manufacturing expense 己分配製造費用   sP=^5K`g  
apportioned charge 攤派費用   >-w#&T &K  
appreciation 漲價   q,;wD1_wG  
article of association 公司章程   wCj)@3F  
assessment 課稅   yKm6 8n^  
assets 資產   T5:xia>8O  
attorney fee 律師費   3mg:9]X9  
audit 審計   C?<-`$0  
auditor 審計員   6 lEv<)cC  
average 平均數   rx<P#y]3)  
average cost 平均成本   :n%&  
bad debt 壞賬   8"V1h72vcW  
balance 餘額   #2Iw%H2q&  
balance sheet 資產負債表   "%_T7A ![  
bank account 銀行賬戶   XCXX(8To0=  
bank balance 銀行結存   P9q=tC3^  
bank charge 銀行手續費   3+iryW(\  
bank deposit 銀行存款   ?k^m|Z  
bank discount 銀行貼現   /paZJ}Pr.  
bank draft 銀行匯票   Wk!<P" nHd  
bank loan 銀行借款   VT#`l0I}  
bank overdraft 銀行透支   xv%]g=Q  
bankers acceptance 銀行承兌   pXA|'U5]  
bankruptcy 破產   WWOj ck#  
bearer 持票人   -<" ;|v4  
beneficiary 受益人   l%2 gM7WMY  
bequest 遺產   w:=:D=xH2  
bill 票據   ~HKzqGQy>  
bill of exchange 匯票   Fp]ErDan  
bill of lading 提單   ?papk4w  
bills discounted 貼現票據   "\5 T 6  
bills payable 應付票據   O]!o|w(  
bills receivable 應收票據   B9c gVTLj  
board of directors 董事會   .>1Y-NM  
bonds 債券   J*Cf1 D5!  
bonus 紅利   VAqZ`y  
book value 賬面價值   _U^G*EqL*  
bookkeeper 簿記員   L{&Yh|}  
bookkeeping 簿記   g!cW`B'  
branch office general ledger 支店往來賬戶   .%M8
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broker 經紀人   z*cKH$':  
brought down 接前   KYz@H#M  
brought forward 接上頁   K7i@7  
budget 預算   K\mFb  
by-product 副產品   Jq8v69fyQ  
by-product sales 副產品銷售   wk1/&  
capital 股本   79h'sp6;  
capital income 資本收益   3'SN0VL  
capital outlay 資本支出   $gL^\(_3H  
capital stock 股本   BD]o+96qP  
capital stock certificate 股票   gplrJaH@  
carried down 移後   8cURYg6v  
carried forward 移下頁   by,3A  
cash 現金   W?[ C au-  
cash account 現金賬戶   .VohW=D3  
cash in bank 存銀行現金   s;sr(34  
cash on delivery 交貨收款   VS_I'SPPIc  
cash on hand 庫存現金   J90 )v7  
cash payment 現金支付   o/=61K8D  
cash purchase 現購   <vxTfE@>bp  
cash sale 現沽   \+x#aN\  
cashier 出?#123;員   vw-y:,5`t8  
cashiers check 本票   
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certificate of deposit 存款單折   3[ xHY@c  
certificate of indebtedness 借據   ^a1k"|E?f  
certified check 保付支票   ]a[2QQ+g  
certified public accountant 會計師   C+dz0u3s  
charges 費用   8~|v:qk  
charge for remittances 匯水手續費   AWA J*6Z  
charter 營業執照   F4ylD5Y!  
chartered accountant 會計師   DwWm(8&6;}  
chattles 動產   q &S@\b  
check 支票   :X}Ie P  
che stub 支票存根   ,)VAKrSg  
closed account 己結清賬戶   I<Mb/!TQ  
closing 結算   ^E~1%Md.  
closing entries 結賬紀錄   O]@s`w  
closing stock 期末存貨   iI &z5Q2  
closing the book 結賬   _'n]rQ'  
columnar journal 多欄日記賬   K%u>'W  
combination 聯合   `f<w+u  
commission 佣金   J.O{+{&cd  
commodity 商品   _G2)=yj]  
common stock 普通股   u}rJqZ  
company 公司   hb9HVj  
compensation 賠償   }U%T6~_wR  
compound interest 複利   r-Y7wM`TZ  
consignee 承銷人   a^Q ?K\c4N  
consignment 寄銷   Tz 0XBH_  
consignor 寄銷人   JEP9!y9y  
consolidated balance sheet 合併資產負債表   RS@G.|  
consolidated profit and loss account 合併損益表   SA%)xGRW  
consolidation 合併   l j+p}dt  
construction cost 營建成本   UXwI?2L  
construction revenue 營建收入   Mq#Hi9SKY  
contract 合同   {CFy %  
control account 統制賬戶   aEun *V^,  
copyright 版權   }VHvC"  
corporation 公司   A-rj: k!  
cost 成本   0sCWIGUW  
cost accounting 成本會計   VA %lJ!$  
cost of labour 勞工成本   Tl+PRR6D*
 
cost of production 生產成本   /-(OJN5F^  
cost of manufacture 製造成本   ,kl``w|1M  
cost of sales 銷貨成本   7I;0%sVQ{  
cost price 成本價格   0WyOORuK  
credit 貸方   ]3Jb$Q@  
credit note 收款通知單   =-qYp0sVP  
creditor 債權人   7g%\+%F I  
crossed check 橫線支票   *r7%'K{C  
current account 往來活期賬戶   k`s_31<  
current asset 流動資產   w$""])o,  
current liability 流動負債   6}Rb-\N  
current profit and loss 本期損益   <)"i'v $  
debit 借方   1Ve~P"w  
debt 債務   \6pQ&an  
debtor 債務人   .B'ws/%5\  
deed 契據   fwa*|y;  
deferred assets 遞延資產   czB),vooz  
deferred liabilities 遞延負債   -KZ9TV # R  
delivery 交貨   (UTA3Db  
delivery expense 送貨費   Bw9
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delivery order 出貨單   s{4 2_O?,c  
demand draft 即期匯票   by$mD_sr  
demand note 即期票據   M'T[L%AP  
demurrage charge 延期費   5,\|XQA5!  
deposit 存款   H29vuGQjq  
deposit slip 存款單   def\=WyK  
depreciation 折舊   Qv
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direct cost 直接成本   FtDF
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direct labour 直接人工   -$,'|\Y  
director 董事   i?|u$[^=+  
discount 折扣   .&h|r>*|J  
discount on purchase 進貨折扣   Z2-"NB  
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