[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。   VR_1cwKBM  
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acceptance 承兌   paF2{C)4  
account 賬戶   7gJ`G@
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accountant 會計員   CE?R/uNo{  
accounting 會計   myXp]=Sb?  
accounting system 會計制度   [y:6vC   
accounts payable 應付賬款   K7y}R%QF  
accounts receivable 應收賬款   {^N=hI  
accumulated profits 累積利益   {UwJg  
adjusting entry ?#123;整記錄   pM4 j=F  
adjustment ?#123;整   2 OGg`1XX  
administration expense 管理費用   tw.%'oJ7  
advances 預付   3"<{YEj8U  
advertising expense 廣告費   N-5lILuJJ  
agency 代理   "3!4 hiU9  
agent 代理人   wlkS+$<  
agreement 契約   7-
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allotments 分配數   !Dun<\  
allowance 津貼    0tl  
amalgamation 合併   #$#{QEh0}  
amortization 攤銷   8T1`TGSFC  
amortized cost 應攤成本   ]5} =
r  
annuities 年金   aeg5ij-]u@  
applied cost 已分配成本   )ll}hGS  
applied expense 已分配費用   VGe/;&1h  
applied manufacturing expense 己分配製造費用   b@,w/Uw[*  
apportioned charge 攤派費用   0w \gxd~'  
appreciation 漲價   ^%C.S :  
article of association 公司章程   :yO)g]KF  
assessment 課稅   2O4UytN  
assets 資產   BV7GzJ2([{  
attorney fee 律師費   V &qXsyg  
audit 審計   ##FN0|e&  
auditor 審計員   Vg2s~ce{  
average 平均數   cU*7E39
 
average cost 平均成本   }G-qOt  
bad debt 壞賬   fOrqY,P'  
balance 餘額   dp+wwNe  
balance sheet 資產負債表   B_:K.]DK`  
bank account 銀行賬戶   8)sqj=  
bank balance 銀行結存   g*8s h  
bank charge 銀行手續費   rs!J<CRq  
bank deposit 銀行存款   N>@AsI  
bank discount 銀行貼現   [=XsI]B\  
bank draft 銀行匯票   :pOX,  
bank loan 銀行借款   -B@jQg@ >  
bank overdraft 銀行透支   XD*$$`+#  
bankers acceptance 銀行承兌   Fnr*.k  
bankruptcy 破產   l&E-H@Pe  
bearer 持票人   "WK.sBFz4  
beneficiary 受益人    }/M ~  
bequest 遺產   4(o0I~hpB?  
bill 票據   yzXwxi1#  
bill of exchange 匯票   .-nA#/2-  
bill of lading 提單   Ma_! 1Y  
bills discounted 貼現票據   +-xA/nU.c  
bills payable 應付票據   .w&{2,a3  
bills receivable 應收票據   '"=C^f  
board of directors 董事會   B<6*Ktc  
bonds 債券   hcM 0?=  
bonus 紅利   e}aD<EG  
book value 賬面價值   #{<Jm?sU  
bookkeeper 簿記員   lQ)ZsFs=  
bookkeeping 簿記   9;q@;)'5  
branch office general ledger 支店往來賬戶   #B>Hq~ vrC  
broker 經紀人   lHZf'P_Wx  
brought down 接前  
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brought forward 接上頁   <y~`J`-  
budget 預算   T w/CJg  
by-product 副產品   ()XL}~I{!A  
by-product sales 副產品銷售   $zDW)%nAX  
capital 股本   ,]Hn*\@p[c  
capital income 資本收益   AnIENJ  
capital outlay 資本支出   9e.n1  
capital stock 股本   5P+
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capital stock certificate 股票   [|uAfp5R  
carried down 移後   ,7tN&R_  
carried forward 移下頁   \@gs 8K#  
cash 現金   S1zV.]  
cash account 現金賬戶   `N2zeFG  
cash in bank 存銀行現金   .rax`@
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cash on delivery 交貨收款   ^D/*Hp _  
cash on hand 庫存現金   ~"{Kjr#R  
cash payment 現金支付   jr'O4bo%  
cash purchase 現購   5
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cash sale 現沽   ?I7%@x!+S  
cashier 出?#123;員   7nfQ=?XNK  
cashiers check 本票   Ma wio5  
certificate of deposit 存款單折   c5^i5de  
certificate of indebtedness 借據   Vk8:;Hj  
certified check 保付支票   vhdT"7`U  
certified public accountant 會計師   yQ6{-:`)  
charges 費用   \y#gh95  
charge for remittances 匯水手續費   Qz[~{-<  
charter 營業執照   JF!!)6!2#  
chartered accountant 會計師   6-<,1Q'D  
chattles 動產   pSay^9ZI  
check 支票   p4|:u[:&  
che stub 支票存根   .2G
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closed account 己結清賬戶   Ow mI*`  
closing 結算   SIzW3y[  
closing entries 結賬紀錄   q4lL7@_  
closing stock 期末存貨   JFl@{6
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closing the book 結賬   I)9;4lix  
columnar journal 多欄日記賬   sj
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combination 聯合   L 'H1\' o  
commission 佣金   p}O@%*p.  
commodity 商品   a)[tkjU  
common stock 普通股   1rT}mm/e;  
company 公司   b8Y1.y"#  
compensation 賠償   0 UjT<t^F  
compound interest 複利   q'd6\G0}  
consignee 承銷人   f4]nz:2  
consignment 寄銷   \S1WF?<,  
consignor 寄銷人   HI)ks~E/  
consolidated balance sheet 合併資產負債表   u!X[xe;  
consolidated profit and loss account 合併損益表   \O72PC+  
consolidation 合併   44($a9oa2  
construction cost 營建成本   S\s1}`pNm  
construction revenue 營建收入   ub./U@1
 
contract 合同   FpCj$y~3  
control account 統制賬戶  
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copyright 版權  
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corporation 公司   \Qz>us=G  
cost 成本   >"N\ZC^  
cost accounting 成本會計   xlv:+  
cost of labour 勞工成本   \d%&_rp  
cost of production 生產成本   %UY=VE\F  
cost of manufacture 製造成本   phEM1",4T  
cost of sales 銷貨成本   +2MsyA?6_  
cost price 成本價格   I?Eh 0fI  
credit 貸方   J4xt!RW!  
credit note 收款通知單   o#Rao#bD:  
creditor 債權人   C&K%Q3V  
crossed check 橫線支票   B5P++aQ  
current account 往來活期賬戶   qdvGBdF  
current asset 流動資產   b]Oc6zR,,~  
current liability 流動負債   #li;L  
current profit and loss 本期損益   $A8eMJEpL  
debit 借方   .V 9E@_(  
debt 債務   v #IC  
debtor 債務人   b{
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deed 契據   j+PW9>Uh  
deferred assets 遞延資產   9F ).i  
deferred liabilities 遞延負債   j?3J-}XC  
delivery 交貨   ^4c2}>f  
delivery expense 送貨費   "f3, w   
delivery order 出貨單   h9&<-k  
demand draft 即期匯票   R qOEQ*k  
demand note 即期票據   2lE { P  
demurrage charge 延期費   BDD^*Y  
deposit 存款   ~)Ny8Dh  
deposit slip 存款單   -GH#nF3G  
depreciation 折舊   qeH#c=DQ  
direct cost 直接成本   JwxI8Pi*y  
direct labour 直接人工   _OHz6ag  
director 董事   nU||Jg  
discount 折扣   m
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discount on purchase 進貨折扣   Kx ?}%@ b  
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