[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。   r\C"Fx^  
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acceptance 承兌   n3\~H9  
account 賬戶   r( bA>L*mk  
accountant 會計員   $OzVo&P;  
accounting 會計   >h$Q%w{V  
accounting system 會計制度   D]WrPWL8v  
accounts payable 應付賬款   |[ )pQGw  
accounts receivable 應收賬款   sy(.p^Z  
accumulated profits 累積利益   {}H/N  
adjusting entry ?#123;整記錄   ]i>,oxBWe  
adjustment ?#123;整   }>b@=5O  
administration expense 管理費用   p?4,YV|#  
advances 預付   FA%V>&;`  
advertising expense 廣告費   0W)|n9  
agency 代理   G#1W":|`  
agent 代理人   ?kF? ~\c  
agreement 契約   *rYPjk6g[  
allotments 分配數   xO4""/
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allowance 津貼   z0|-OCmL  
amalgamation 合併   R.YUU XT  
amortization 攤銷   &_\;p-1:  
amortized cost 應攤成本   CF:!  
annuities 年金   -U|Z9sia  
applied cost 已分配成本   4Zn [F^p  
applied expense 已分配費用   I |"
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applied manufacturing expense 己分配製造費用   r,:acK  
apportioned charge 攤派費用   eZ 7Atuv  
appreciation 漲價   tY#Zl 54~{  
article of association 公司章程   UQ bk%K2  
assessment 課稅   rkz84wDx  
assets 資產   zd{sw}  
attorney fee 律師費   z]2lT IWg  
audit 審計   }-Jo9dNs  
auditor 審計員   G7r.Jm^q  
average 平均數   x WM?E1@  
average cost 平均成本   & s:\tL  
bad debt 壞賬   @S6@pMo,  
balance 餘額   C* 0ZF  
balance sheet 資產負債表   uXb}oUC  
bank account 銀行賬戶   ~Q}!4LH  
bank balance 銀行結存   A.~wgJDO  
bank charge 銀行手續費   7JBr{3;eS  
bank deposit 銀行存款   R^"mGe\LL  
bank discount 銀行貼現   .eyJ <b9  
bank draft 銀行匯票   [I
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bank loan 銀行借款  
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bank overdraft 銀行透支   ]2A2<Q_,  
bankers acceptance 銀行承兌   U
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bankruptcy 破產   Qv J29  
bearer 持票人   46~nwi$,^  
beneficiary 受益人   '-3K`[  
bequest 遺產   L^K,YlNBR  
bill 票據   =,X*40=  
bill of exchange 匯票   ~g;)8X;;+  
bill of lading 提單   #c~-8=  
bills discounted 貼現票據   CZ =]0zB  
bills payable 應付票據   p$` ^A  
bills receivable 應收票據   ja(ZJ[<`  
board of directors 董事會   j]aIJbi  
bonds 債券   QP>F *A  
bonus 紅利   d<E2=WVB6  
book value 賬面價值   ({D>(xN  
bookkeeper 簿記員   kYR^  
bookkeeping 簿記   A+FQmLS  
branch office general ledger 支店往來賬戶   qLl4t/p  
broker 經紀人   8<@X=Z  
brought down 接前   nGur2}>n  
brought forward 接上頁   SL +\{V2  
budget 預算   :)FNhx3  
by-product 副產品   ac1(lD  
by-product sales 副產品銷售   r>.l^U9hJ  
capital 股本   Nnoj6+b  
capital income 資本收益   (!Xb8rV0_  
capital outlay 資本支出   5'%O]~  
capital stock 股本   fB'Jo<C  
capital stock certificate 股票   a>+m_]*JZ  
carried down 移後   <N3~X,ch  
carried forward 移下頁   *xpPD\{k  
cash 現金   3}C-Hg+gt  
cash account 現金賬戶   6z'0fi|EN  
cash in bank 存銀行現金   %o fq  
cash on delivery 交貨收款   muKu@nshL  
cash on hand 庫存現金   LvU/,.$  
cash payment 現金支付   yN06` =  
cash purchase 現購   ZZc^~  
cash sale 現沽   /UaQ2h\  
cashier 出?#123;員   @gQ?cU7  
cashiers check 本票   %=V"
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certificate of deposit 存款單折   i~*6JB|  
certificate of indebtedness 借據   =` Ky N/  
certified check 保付支票   $>Ow<!c  
certified public accountant 會計師   $_e{Zv[  
charges 費用   SzFh  
charge for remittances 匯水手續費   9Vt6);cA-]  
charter 營業執照   ?}EWfs
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chartered accountant 會計師   @]42.oP  
chattles 動產   579t^"ja~  
check 支票   = \K/ulZo  
che stub 支票存根   ^;?
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closed account 己結清賬戶   XjYMp3  
closing 結算   "cbJ{ G1pk  
closing entries 結賬紀錄   D%=&euB  
closing stock 期末存貨   F)19cKx7  
closing the book 結賬   Zjs
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columnar journal 多欄日記賬   :R3&R CTZ  
combination 聯合   ^E%NYq_2l<  
commission 佣金   $jBi~QqOf  
commodity 商品   zB\ 8<97C  
common stock 普通股   %O{FZgi%wA  
company 公司   ;2^zkmDM  
compensation 賠償   TT){15T;"  
compound interest 複利   6.a>7-K}%  
consignee 承銷人   Dhk$
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consignment 寄銷   ?Qts2kae#  
consignor 寄銷人   nppSrj?  
consolidated balance sheet 合併資產負債表   ZT,au SX  
consolidated profit and loss account 合併損益表   `];ne]xM  
consolidation 合併   ,V&E"D{u  
construction cost 營建成本   HD,6  
construction revenue 營建收入   KCqz]  
contract 合同   e"Z,!Q^-L  
control account 統制賬戶   |@?='E?h  
copyright 版權   <Zh\6*3:ab  
corporation 公司   $0]5b{i]  
cost 成本   ]]5(:>l  
cost accounting 成本會計   r 2{7h>  
cost of labour 勞工成本   NVDIuh  
cost of production 生產成本   ol_&epG;ST  
cost of manufacture 製造成本   -ilhC Y@M  
cost of sales 銷貨成本   2"o<>d  
cost price 成本價格   64:p 4
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credit 貸方   P)ne^_   
credit note 收款通知單   Ysi@wK-LnF  
creditor 債權人   ;]rj Kc=  
crossed check 橫線支票   hG}/o&}U  
current account 往來活期賬戶   $A(3-n5=  
current asset 流動資產   *6v5JH&K  
current liability 流動負債   F-$NoEL  
current profit and loss 本期損益   lB|.TCbW  
debit 借方   J/[PA[Rf  
debt 債務   zEeix,I U  
debtor 債務人   ^brh\M,:@  
deed 契據   ;!m_RQPFF  
deferred assets 遞延資產   AUl[h&s  
deferred liabilities 遞延負債   HZ\= NDz  
delivery 交貨   W7IAW7w8U  
delivery expense 送貨費   vE~<R  
delivery order 出貨單   dBW4%Zh  
demand draft 即期匯票   li~=85 J  
demand note 即期票據   [bN_0T.YI  
demurrage charge 延期費   EhN@;D+  
deposit 存款   @$wfE\_L  
deposit slip 存款單   z}p*";)A  
depreciation 折舊   |@)jS
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direct cost 直接成本   U,aMv[ZB  
direct labour 直接人工   TG.\C8;vFh  
director 董事   o* QZf*M  
discount 折扣   "VAbUs  
discount on purchase 進貨折扣   5WtI.7r  
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