[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。   ALcPbr  
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acceptance 承兌   qj `C6_?  
account 賬戶   Dyc XJ3eQ  
accountant 會計員   ~I9o*cq  
accounting 會計   2i;ox*SfpU  
accounting system 會計制度   OZd (~E  
accounts payable 應付賬款   L[
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accounts receivable 應收賬款   #ti%hm  
accumulated profits 累積利益   k{=dV  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   N3*1,/,l.  
administration expense 管理費用   ^\kH^  
advances 預付   # 5U1F[  
advertising expense 廣告費   O1)\!=& .  
agency 代理   Ok|Dh;1_  
agent 代理人   ;<thEWH;Y  
agreement 契約   /AyxkXq  
allotments 分配數   +GL$[ 5G  
allowance 津貼   0xO*8aKT  
amalgamation 合併   nm
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amortization 攤銷   {qbe ye!  
amortized cost 應攤成本   Gi#-TP\  
annuities 年金   k3nvML,bv  
applied cost 已分配成本   f8aY6o"i  
applied expense 已分配費用   mF|KjX~s  
applied manufacturing expense 己分配製造費用   i;s;:{cn  
apportioned charge 攤派費用   }ijQ*ECdl  
appreciation 漲價   R&&&RI3{  
article of association 公司章程   =6O*AJ  
assessment 課稅   h_+  
assets 資產   >iRkhA=Vg  
attorney fee 律師費   `'sD(e  
audit 審計   ;,e16^\' &  
auditor 審計員   R dwt4A+  
average 平均數   YYPJ(o\  
average cost 平均成本   W3d+t?28  
bad debt 壞賬   XZM@Rys  
balance 餘額   J=gFiBw  
balance sheet 資產負債表   3fB]uq+eD%  
bank account 銀行賬戶   ,W|-?b?   
bank balance 銀行結存   {V[}#Mf  
bank charge 銀行手續費   QIlZZ  
bank deposit 銀行存款   4OQ,|Wm4G  
bank discount 銀行貼現   qk3|fW/-  
bank draft 銀行匯票   )7.DF|A  
bank loan 銀行借款   P\<:.8@$S  
bank overdraft 銀行透支   3)6-S  
bankers acceptance 銀行承兌   D>@NY qMF  
bankruptcy 破產   ' |B3@9<  
bearer 持票人   s.Bb@Jq  
beneficiary 受益人   /
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bequest 遺產   GGr82)E  
bill 票據   ;RX u}pd  
bill of exchange 匯票   kltW  
bill of lading 提單   Iv*\8?07)  
bills discounted 貼現票據   KR%WBvv  
bills payable 應付票據   R3l{.{3p2  
bills receivable 應收票據   Up'#OkTx  
board of directors 董事會  
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bonds 債券   y%;o  
bonus 紅利   {GLGDEb  
book value 賬面價值   uf9&o#  
bookkeeper 簿記員   )7NI5x^$  
bookkeeping 簿記   jVQ89vf ~  
branch office general ledger 支店往來賬戶   geqP.MR  
broker 經紀人   '&B4Ccn<V  
brought down 接前   F;8Q`$n  
brought forward 接上頁   vr'cR2  
budget 預算   \3^ue0  
by-product 副產品   )%MC*Z:^  
by-product sales 副產品銷售   3^~J;U!3  
capital 股本   _/noWwVu  
capital income 資本收益   Z%:>nDZV  
capital outlay 資本支出   u;-fG9xs  
capital stock 股本   F]?] |nZZ  
capital stock certificate 股票   *wj5(B<y  
carried down 移後   ?_^{9q%9  
carried forward 移下頁   ^N|8 B?Vg  
cash 現金   _W_< bI34  
cash account 現金賬戶   ){"?@1vP  
cash in bank 存銀行現金   HNv~ZAzBG-  
cash on delivery 交貨收款   y^`JWs,  
cash on hand 庫存現金   nWY^?e'S  
cash payment 現金支付   \rzMgR$/rj  
cash purchase 現購   0FI |7  
cash sale 現沽   J:glJ'4E  
cashier 出?#123;員   SnQT1U%  
cashiers check 本票   (H !iK,R  
certificate of deposit 存款單折   adX"Yg!`{c  
certificate of indebtedness 借據   tLa%8@;'$  
certified check 保付支票   ">z3i`#C'  
certified public accountant 會計師   BB(6[V"SV  
charges 費用   z_fjmqa?  
charge for remittances 匯水手續費   vBl:&99[/  
charter 營業執照   M\5|  
chartered accountant 會計師   ~
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chattles 動產   bC1G5`v_D  
check 支票   &tAYF_}  
che stub 支票存根   .E}lAd.Mn  
closed account 己結清賬戶   %csrNf  
closing 結算   0O>ClE~P  
closing entries 結賬紀錄   GgG#]a!_f  
closing stock 期末存貨   pLtw|S'4  
closing the book 結賬   }}Q R'  
columnar journal 多欄日記賬   > ]^'h  
combination 聯合   yW=+6@A4  
commission 佣金   *??lwvJp  
commodity 商品   +K`A2&F9  
common stock 普通股   @CmKF  
company 公司   oIj=ba(n1  
compensation 賠償   q_h (D/g  
compound interest 複利   n%7?G=_kj  
consignee 承銷人   Pa{  
consignment 寄銷   src+z#  
consignor 寄銷人   y]fI7nu&  
consolidated balance sheet 合併資產負債表   fyb;*hgu  
consolidated profit and loss account 合併損益表   2]]v|Z2M4  
consolidation 合併   &b
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construction cost 營建成本   =zcvR {Dkp  
construction revenue 營建收入   4>>=TJ!M  
contract 合同   d/&> `[i  
control account 統制賬戶   ,dCEy+  
copyright 版權   96(Mu% l  
corporation 公司   LD}~]  
cost 成本   wc4BSJa,19  
cost accounting 成本會計   hcj}6NXc  
cost of labour 勞工成本   Q7$o&N{  
cost of production 生產成本   |j`73@6  
cost of manufacture 製造成本   Km8aHc]O~  
cost of sales 銷貨成本   - |g"q|  
cost price 成本價格   p/HDG ^T:u  
credit 貸方   Ec@n<KK#  
credit note 收款通知單  
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creditor 債權人   wwB3m&  
crossed check 橫線支票   SXm%X(JU  
current account 往來活期賬戶   MVsFi]-  
current asset 流動資產   1*TbgxS~W  
current liability 流動負債   bItcF$#!!!  
current profit and loss 本期損益   WR"D7{>tw  
debit 借方   d}[cX9U/  
debt 債務   -SrZ^  
debtor 債務人   w#|L8VAh  
deed 契據   x?+w8jSR  
deferred assets 遞延資產   V}#X'~Ob  
deferred liabilities 遞延負債   00QJ596  
delivery 交貨   P9 <U+\z  
delivery expense 送貨費   @i1e0;\  
delivery order 出貨單   S'jg#*$  
demand draft 即期匯票   4VwF\  
demand note 即期票據   l4oyF|oJTH  
demurrage charge 延期費   !w
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deposit 存款   "tzu.V-  
deposit slip 存款單   P2-&Im`+  
depreciation 折舊   _5jT}I<k  
direct cost 直接成本   /uwi$~Ed  
direct labour 直接人工   J+u}uN@   
director 董事  
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discount 折扣   cQU;PH]  
discount on purchase 進貨折扣   ,yYcjs!=o  
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