[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。   Lm kv.XF  
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acceptance 承兌   q16RPqfT  
account 賬戶   UTEUVcJ\  
accountant 會計員   qll)  
accounting 會計   ?_e2)+q8YG  
accounting system 會計制度   KzeTf?G  
accounts payable 應付賬款   m6BIQ(l  
accounts receivable 應收賬款   (C#9/WO ?  
accumulated profits 累積利益   |Ire#0Nwx  
adjusting entry ?#123;整記錄   10v4k<xb  
adjustment ?#123;整   1 l'Wb2g>A  
administration expense 管理費用   u>Z0u
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advances 預付   `}1IQ.3  
advertising expense 廣告費   #zC_;u$  
agency 代理   VGoD2,(b^  
agent 代理人   =J0X{Ovn4z  
agreement 契約   `A@{})+  
allotments 分配數   nXDU8|"  
allowance 津貼   j2T Z`Z?a^  
amalgamation 合併   QN_Zd@K*A  
amortization 攤銷   bk E4{P"  
amortized cost 應攤成本   ;z;O}<8s  
annuities 年金   +#gJ[Cc  
applied cost 已分配成本   ;BV1E|j  
applied expense 已分配費用   L]L-000D(  
applied manufacturing expense 己分配製造費用   JcEPwF.  
apportioned charge 攤派費用   } h|1H  
appreciation 漲價   Z(p kj  
article of association 公司章程   {n8mE,;M  
assessment 課稅   Vx@JP93|  
assets 資產   O/^7TBTn<r  
attorney fee 律師費   'c 0]8Y4  
audit 審計   D 8^wR{-;J  
auditor 審計員   5V&3m@d0aq  
average 平均數   l~,5)*T  
average cost 平均成本   1hj']#vBu  
bad debt 壞賬   nwh7DUi  
balance 餘額  
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balance sheet 資產負債表   {D1"bDZ  
bank account 銀行賬戶   q.0a0/R  
bank balance 銀行結存   oL Eqy  
bank charge 銀行手續費   q]
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bank deposit 銀行存款   NF <|3|  
bank discount 銀行貼現   6q ._8%  
bank draft 銀行匯票   S6gg(nNe  
bank loan 銀行借款   OosxuAC(  
bank overdraft 銀行透支   ec/1Z8}p  
bankers acceptance 銀行承兌   ~"89NVk"  
bankruptcy 破產   GU'/-6-T  
bearer 持票人   &*\wr}a!  
beneficiary 受益人   {)]5o| Hx  
bequest 遺產   A+
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bill 票據   M=hxO
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bill of exchange 匯票   F@Qz
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bill of lading 提單   62~8>71;'  
bills discounted 貼現票據   p9k'.H^:_  
bills payable 應付票據   A{mv[x-XN  
bills receivable 應收票據   uh'{+E;=  
board of directors 董事會   K^j7T[pR  
bonds 債券   X
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bonus 紅利   Dbt"}#uit;  
book value 賬面價值   t<5$ 85Y~  
bookkeeper 簿記員   Su99A.w  
bookkeeping 簿記   SW|{)L,  
branch office general ledger 支店往來賬戶   Pu dIb|V2  
broker 經紀人   XnmQp)nyV  
brought down 接前   CAdqoCz|  
brought forward 接上頁   ) -x0xY  
budget 預算   ehB (?  
by-product 副產品   5hwe ul>S  
by-product sales 副產品銷售   Eb66GXF[  
capital 股本   Q$!dPwDg  
capital income 資本收益   }t} y  
capital outlay 資本支出   'E FP/(2J  
capital stock 股本   rnW(<t"  
capital stock certificate 股票   ?-w<H!Y7  
carried down 移後   $'#hCs  
carried forward 移下頁   Nv!If$d  
cash 現金   YCr:nYm<f  
cash account 現金賬戶   P%MYr"<$E  
cash in bank 存銀行現金   JgQ,,p_V?
 
cash on delivery 交貨收款   "NR`{1f:O  
cash on hand 庫存現金   z\wY3pIr2  
cash payment 現金支付   |P!7T.  
cash purchase 現購   8,unq3  
cash sale 現沽   ]E/^(T-O  
cashier 出?#123;員   yf7p,_E/  
cashiers check 本票   +?r,
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certificate of deposit 存款單折   !Au'WJfE  
certificate of indebtedness 借據   <4r3ZV;'  
certified check 保付支票   Fq\vFt|m<  
certified public accountant 會計師   IiW*'0H:/  
charges 費用   1vw[{.wC  
charge for remittances 匯水手續費   SVKjhZK  
charter 營業執照   ,*_=w^;Rr  
chartered accountant 會計師   jpijnz{M  
chattles 動產   QP HibPP:  
check 支票   A=8%2UwI  
che stub 支票存根   MvV\?Lzj   
closed account 己結清賬戶   G
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closing 結算   Fo\* Cr9D  
closing entries 結賬紀錄   <k59Ni9  
closing stock 期末存貨   gEr@L  
closing the book 結賬   IZ?+c@t  
columnar journal 多欄日記賬   *?Hc8y-dG,  
combination 聯合   t!^ j0q  
commission 佣金   QX`Qnk|Y  
commodity 商品   eO7 )LM4  
common stock 普通股   PydU.,^7
 
company 公司   3vdhoS|  
compensation 賠償   vH14%&OcN  
compound interest 複利   a6Zg~>vX  
consignee 承銷人   8NP|>uaj  
consignment 寄銷   1nGpW$Gx  
consignor 寄銷人   Tfsx& k\  
consolidated balance sheet 合併資產負債表   o USv)G.zb  
consolidated profit and loss account 合併損益表   {,;R\)8D  
consolidation 合併   s}w?Dvo\  
construction cost 營建成本   4^*+G]]wZ~  
construction revenue 營建收入   +"P!es\q  
contract 合同   o/dj1a~U  
control account 統制賬戶   ^:hI bF4G  
copyright 版權   r@WfZZ  
corporation 公司   U+[ p>iP  
cost 成本   N$&)gI:  
cost accounting 成本會計   *
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cost of labour 勞工成本   <PMQ$s>KK  
cost of production 生產成本   J_-K"T|f  
cost of manufacture 製造成本   qnO>F^itF  
cost of sales 銷貨成本   qS|ns'[  
cost price 成本價格   ]7|Z
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credit 貸方    =&8Cg  
credit note 收款通知單   ,M?K3lG\g[  
creditor 債權人   C3k[ipCN  
crossed check 橫線支票   e-E0Bp  
current account 往來活期賬戶   5EX Ghc'  
current asset 流動資產   a8w/#!^34  
current liability 流動負債   PNgdWf3  
current profit and loss 本期損益   ^i'y6J  
debit 借方   d0 -~|`5  
debt 債務   8bOT*^b$H  
debtor 債務人   %hINpZMr  
deed 契據   k|FSz#Y  
deferred assets 遞延資產   O!^; mhy"  
deferred liabilities 遞延負債   VE]6wwV
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delivery 交貨   n+;vjVS%  
delivery expense 送貨費   2+'|kt2  
delivery order 出貨單   &g0g]G21*I  
demand draft 即期匯票   <'&F;5F3V  
demand note 即期票據   //.>>-~1m  
demurrage charge 延期費   g19S  
deposit 存款   i a4k:\  
deposit slip 存款單   #s2B%X  
depreciation 折舊   P^[/Qi}j  
direct cost 直接成本   O?ktWHUx  
direct labour 直接人工   iF9_b  
director 董事   %{C)1*M7  
discount 折扣   O>V(cmqE`  
discount on purchase 進貨折扣   0E6lmz`O  
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