[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。   $G9LaD#;M  
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acceptance 承兌   ,s#~00C|  
account 賬戶   "dX~J3$  
accountant 會計員   {x_.QWe5  
accounting 會計   I"88O4\@  
accounting system 會計制度   .
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accounts payable 應付賬款   eyDV911  
accounts receivable 應收賬款   ?f"5yQ-B  
accumulated profits 累積利益   C!*!n^qA  
adjusting entry ?#123;整記錄   @F<{/|P  
adjustment ?#123;整   i
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administration expense 管理費用   f47]gtB-  
advances 預付   0vm>*M*p
 
advertising expense 廣告費   V2Vr7v=Y"  
agency 代理   O@T,!_Zf  
agent 代理人   GpeW<% \P  
agreement 契約   #y:D{%Wp  
allotments 分配數   .P)lQk\  
allowance 津貼   I/Vw2  
amalgamation 合併   [ ulub|  
amortization 攤銷   pXSSh U#  
amortized cost 應攤成本   wc;n= %  
annuities 年金   4f[%Bb  
applied cost 已分配成本   CLrX!JV>  
applied expense 已分配費用   2e1KF=N+  
applied manufacturing expense 己分配製造費用   +)sX8zb*gY  
apportioned charge 攤派費用   mQ:{>`  
appreciation 漲價   (?r,pAc:  
article of association 公司章程   0hemXvv1  
assessment 課稅   nnv|GnQST  
assets 資產   &
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attorney fee 律師費   10FiA;  
audit 審計   ~(^P(  
auditor 審計員   xak)YOLRV  
average 平均數   5g7@Dj,.  
average cost 平均成本   D!rPF)K )  
bad debt 壞賬   Gaix6@X6'  
balance 餘額    rL{R=0  
balance sheet 資產負債表   QhZg{v[d  
bank account 銀行賬戶   ]y0Y(  
bank balance 銀行結存   %qoS(iO`h  
bank charge 銀行手續費   |"gL{De  
bank deposit 銀行存款   t WI-  
bank discount 銀行貼現   xs{pGQ6
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bank draft 銀行匯票   jzbq{#  
bank loan 銀行借款   l ^lb ^"o  
bank overdraft 銀行透支   7)lEZJK&T  
bankers acceptance 銀行承兌   ,;`f* #  
bankruptcy 破產   &zEQbHK
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bearer 持票人   w>%@Ug["  
beneficiary 受益人   ;,&cWz  
bequest 遺產   u.GnXuax  
bill 票據   oACAC+CP  
bill of exchange 匯票   yH/A9L,Z  
bill of lading 提單   UT<e/  
bills discounted 貼現票據    R=z])  
bills payable 應付票據   |./mPV r  
bills receivable 應收票據   BX >L7n  
board of directors 董事會   %j7 b0pb  
bonds 債券   CvoFt=c$jE  
bonus 紅利   3:+9H}Q  
book value 賬面價值   nuce(R  
bookkeeper 簿記員   !"L.gu-'  
bookkeeping 簿記   !zA@{gvEc  
branch office general ledger 支店往來賬戶   _?tpO61g>  
broker 經紀人   %fj5;}E.  
brought down 接前   OIcXelS:@k  
brought forward 接上頁   Pxlc RF  
budget 預算   9bM\ (s/  
by-product 副產品   1R2IlUlzFr  
by-product sales 副產品銷售   m y?Ly(#  
capital 股本   I!sT=w8V  
capital income 資本收益   9kL,69d2  
capital outlay 資本支出   (\AN0_  
capital stock 股本   4{P+p!4  
capital stock certificate 股票   f"ezmZI  
carried down 移後   k
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carried forward 移下頁   }Le]qR9Y]  
cash 現金   : viW  
cash account 現金賬戶   $^]K611w9  
cash in bank 存銀行現金   UqP{Cyy{  
cash on delivery 交貨收款   ZVjB$-do  
cash on hand 庫存現金   Zy}tZRG  
cash payment 現金支付   GK@OdurAR  
cash purchase 現購   GJ ^c^`  
cash sale 現沽  
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cashier 出?#123;員   ^""edCs  
cashiers check 本票   q/i2o[f'n  
certificate of deposit 存款單折   $V~@w.
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certificate of indebtedness 借據  
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certified check 保付支票   >e;-$$e  
certified public accountant 會計師   :`bC3Mr  
charges 費用   d][ Wm  
charge for remittances 匯水手續費   $dL..QH^K  
charter 營業執照   z(|^fi(  
chartered accountant 會計師   ">H
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chattles 動產   rAenxZ,tF  
check 支票   ~7]V^tG  
che stub 支票存根   &2tfj(ms  
closed account 己結清賬戶   b
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closing 結算   q;{(o2g  
closing entries 結賬紀錄   <A3%182  
closing stock 期末存貨   ?ANWI8'_j  
closing the book 結賬   sY]J!"  
columnar journal 多欄日記賬   _>gz&  
combination 聯合   }x'*3z
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commission 佣金   ZrN(Mp  
commodity 商品   >"W^|2
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common stock 普通股   )nm+_U  
company 公司   *D]:{#C*  
compensation 賠償   q"d9C)Md  
compound interest 複利   LuS@Kf8N+  
consignee 承銷人   , ZsZzZ#  
consignment 寄銷   Fis!MMh.$  
consignor 寄銷人   wE .H:q4&  
consolidated balance sheet 合併資產負債表   ~Ntk-p  
consolidated profit and loss account 合併損益表   [4Q;(67  
consolidation 合併   9q;O`&  
construction cost 營建成本   g]~vZj  
construction revenue 營建收入   VG5+ u,U6>  
contract 合同   t3L>@NWG  
control account 統制賬戶   /@LkH$  
copyright 版權   x@#>l8k?  
corporation 公司   P\"kr?jZP  
cost 成本   \/Y(m4<P
 
cost accounting 成本會計   1*O|[W  
cost of labour 勞工成本   ;c 7I "?@z  
cost of production 生產成本   }?[];FB  
cost of manufacture 製造成本   i?T-6
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cost of sales 銷貨成本   )%C.IZ_s2  
cost price 成本價格   d) -(C1f  
credit 貸方   e@3SF  
credit note 收款通知單   k1
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creditor 債權人   L>Y+}]~  
crossed check 橫線支票   2Zu9? L ,I  
current account 往來活期賬戶   zTng]Mvx  
current asset 流動資產   7Ae`>5B#  
current liability 流動負債   Sca"LaW1  
current profit and loss 本期損益   Nd0tR3gi7  
debit 借方   l b(  
debt 債務   p4T$(]7  
debtor 債務人   J2O,wb)U  
deed 契據   LL<xyg
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deferred assets 遞延資產   {!Qu(%  
deferred liabilities 遞延負債   ;Gr {  
delivery 交貨   ~&Z>fgOTJ  
delivery expense 送貨費   oU=vl!\J  
delivery order 出貨單   FC0fe_U(F  
demand draft 即期匯票   =-sT
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demand note 即期票據   B.N#9u-vW  
demurrage charge 延期費   )+ <w>pc  
deposit 存款   w$ 8r<?^3  
deposit slip 存款單   o\8?CNm1(  
depreciation 折舊   (Yewd/T  
direct cost 直接成本   \ eHOHHAGW  
direct labour 直接人工   JBY.er`6C  
director 董事   (3n "a'  
discount 折扣   H
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discount on purchase 進貨折扣   4 OPY  
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