[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。   tJ7tZ~Ak  
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acceptance 承兌   /Aw@26  
account 賬戶   dBM{]@bZ  
accountant 會計員   S]}}r)  
accounting 會計   <RbsQ^U  
accounting system 會計制度   TQ~a5q  
accounts payable 應付賬款   ',D%,N}J  
accounts receivable 應收賬款   6h) &h1Yd  
accumulated profits 累積利益   }YiFiGf,  
adjusting entry ?#123;整記錄   >Cc DG  
adjustment ?#123;整   D#,A_GA{A  
administration expense 管理費用   C!1)3w|  
advances 預付   ,1t|
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advertising expense 廣告費   i}f"'KW  
agency 代理   Aj/EaIq  
agent 代理人   6xr%xk2E  
agreement 契約   /,<s9 :  
allotments 分配數   S
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allowance 津貼   ww+,G nV  
amalgamation 合併   osO\ib_%  
amortization 攤銷   ".pQM.T  
amortized cost 應攤成本   x*X{*?5@  
annuities 年金   6B b+f"  
applied cost 已分配成本   ;eW)&qzK  
applied expense 已分配費用   z X+i2,  
applied manufacturing expense 己分配製造費用   t3v_ o4`&  
apportioned charge 攤派費用   =RM]/O9  
appreciation 漲價   O"X7 DgbC  
article of association 公司章程   >~'z%  
assessment 課稅   2J)  
assets 資產   hoiC J}us  
attorney fee 律師費   DHvZ:)aT}  
audit 審計   ?oV|.LM:W  
auditor 審計員   J{5p4bkb  
average 平均數   W%MS,zkAE  
average cost 平均成本   7pyaHe  
bad debt 壞賬   tp"eXA0n  
balance 餘額   ^FTS'/Q  
balance sheet 資產負債表   VTX6_&Hc1g  
bank account 銀行賬戶   VHLNJnA  
bank balance 銀行結存   m,5?|J=  
bank charge 銀行手續費   c Q`0d3  
bank deposit 銀行存款   4T~wnTH0Xg  
bank discount 銀行貼現   o>]z~^c  
bank draft 銀行匯票   `0+-:sXZ6  
bank loan 銀行借款   OeZ"WO  
bank overdraft 銀行透支   0hXx31JN N  
bankers acceptance 銀行承兌   V1Gnr~GM  
bankruptcy 破產   (*T$:/zIS  
bearer 持票人   j(>xP*il  
beneficiary 受益人   yKz%-6cpSl  
bequest 遺產   q}z`Z/`/  
bill 票據   [4yw? U  
bill of exchange 匯票   /z}b1m+  
bill of lading 提單   4`o<e)c3  
bills discounted 貼現票據   YB:}Lb  
bills payable 應付票據   %z~kHL  
bills receivable 應收票據   ZC^NhgX  
board of directors 董事會   }YM[aq?6  
bonds 債券   HHs!6`R$0c  
bonus 紅利   : Hu{MN\  
book value 賬面價值   #D ]CuSi  
bookkeeper 簿記員   u&o$2 '8  
bookkeeping 簿記   rz%^l1@-  
branch office general ledger 支店往來賬戶   Uaj_,qb(  
broker 經紀人   m|OB_[9  
brought down 接前   j0{Qy;wP )  
brought forward 接上頁   e:rbyzf#  
budget 預算   5-&"nn2*}1  
by-product 副產品   j^hLn>  
by-product sales 副產品銷售   v}IhO~`uEq  
capital 股本   /cvMp#<]  
capital income 資本收益   43O5|8o  
capital outlay 資本支出   VZ 7(6?W  
capital stock 股本   qN Ut&#  
capital stock certificate 股票   #veV {,g  
carried down 移後   y(^\]-fE  
carried forward 移下頁   H
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cash 現金   $
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cash account 現金賬戶   NQvI=R-g  
cash in bank 存銀行現金   5/CF_v  
cash on delivery 交貨收款   O*W<za;  
cash on hand 庫存現金  
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cash payment 現金支付   _]eyt_  
cash purchase 現購   vF[ 4kDHk  
cash sale 現沽   dB:c2  
cashier 出?#123;員   d..JW{  
cashiers check 本票   @*|T(068&  
certificate of deposit 存款單折   ,^DP  
certificate of indebtedness 借據   1i)3!fH0:  
certified check 保付支票  
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certified public accountant 會計師   )V_;]9<wt  
charges 費用   Imq-5To#  
charge for remittances 匯水手續費   1<*U:W $g  
charter 營業執照   Zp9kxm '  
chartered accountant 會計師   U;!J(Us  
chattles 動產   TgHUH>k  
check 支票   $~
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che stub 支票存根   <~
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closed account 己結清賬戶   E\p"%  
closing 結算   8N 3y(y0  
closing entries 結賬紀錄   `82Dm!V  
closing stock 期末存貨   j9vK~_?;  
closing the book 結賬   kJNwA8 7  
columnar journal 多欄日記賬   l@-h.tS  
combination 聯合   a(ml#-M  
commission 佣金   tvq((2  
commodity 商品   :-$8u;!M  
common stock 普通股   Z/|=@gpw  
company 公司   ^6LnB#C&  
compensation 賠償   Ki&a"Fu3  
compound interest 複利   @~UQU)-(  
consignee 承銷人   JO90TP $  
consignment 寄銷   k]`-Y E  
consignor 寄銷人   qV/>d',  
consolidated balance sheet 合併資產負債表   1i'y0]f  
consolidated profit and loss account 合併損益表   #3'M>SaoH  
consolidation 合併   *JQ*$$5  
construction cost 營建成本   $J&c1  
construction revenue 營建收入   Gzg3{fXl  
contract 合同   ^Xu4N "@  
control account 統制賬戶   LhM$!o?W  
copyright 版權   mZjpPlJ  
corporation 公司   a;M{-G  
cost 成本   Q;A\M  
cost accounting 成本會計   g2=PZR$  
cost of labour 勞工成本   U4yl{?  
cost of production 生產成本   Chx+p&!  
cost of manufacture 製造成本   2% OAQ(  
cost of sales 銷貨成本   9\/oL{  
cost price 成本價格   m7u`r(&  
credit 貸方   D{[{&1\)r  
credit note 收款通知單   K>b4(^lf  
creditor 債權人   jIVDi~Ld  
crossed check 橫線支票   a ~W  
current account 往來活期賬戶   9
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current asset 流動資產   3JkdPh  
current liability 流動負債   a60rJ#GD  
current profit and loss 本期損益   aq l8Or1[  
debit 借方   6 .)Xeb"  
debt 債務   %\ n|2*r  
debtor 債務人   AQT_s9"0  
deed 契據   -5ZmIlL.S  
deferred assets 遞延資產   $CX3P)% `  
deferred liabilities 遞延負債   t8rFn  
delivery 交貨   SW'eTG  
delivery expense 送貨費   cC+2%q B  
delivery order 出貨單   kfT*G +l]  
demand draft 即期匯票   QCE7VV1Rw  
demand note 即期票據   uoe Zb=<  
demurrage charge 延期費   ,]W|"NUI  
deposit 存款   8N?D1;F;  
deposit slip 存款單   7]ysvSM  
depreciation 折舊   SgehOu  
direct cost 直接成本   Q~VM.G  
direct labour 直接人工   2Q5@2jT  
director 董事   L$.3,./  
discount 折扣   P)J-'2{  
discount on purchase 進貨折扣   KAI2[ gs  
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