[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。   Tp`by 1s  
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acceptance 承兌   @`?"#^jT  
account 賬戶   ;#!`cgAh  
accountant 會計員   #uT-_L}sw  
accounting 會計   \,E;b{PQo6  
accounting system 會計制度   3e:"tus~  
accounts payable 應付賬款   %?C{0(Z{  
accounts receivable 應收賬款   #oi4!%*M  
accumulated profits 累積利益   [Qv%  
adjusting entry ?#123;整記錄   y2^r.6"O  
adjustment ?#123;整   t_WNEZW7f  
administration expense 管理費用   Sg0 _l(  
advances 預付   ]RQQg,|D  
advertising expense 廣告費   lB L;aTzo  
agency 代理   -X Bh\w  
agent 代理人   c% 0h!zF  
agreement 契約   -rlxxLT+  
allotments 分配數   |9!3{3  
allowance 津貼   WFg'G>*  
amalgamation 合併   lvb0dOmY  
amortization 攤銷   /z,sM"d  
amortized cost 應攤成本   j+J)S1  
annuities 年金   9+SeG\Th  
applied cost 已分配成本   JB'q_dS}  
applied expense 已分配費用   X1i6CEa<  
applied manufacturing expense 己分配製造費用   zie])_8|h  
apportioned charge 攤派費用   {`~{%2ayq7  
appreciation 漲價   g{f1JTJ7  
article of association 公司章程   7Z"mVh}  
assessment 課稅   M\8FjJ>9  
assets 資產   =[?2'riI  
attorney fee 律師費   >&aFSL,f  
audit 審計   "a6 wd  
auditor 審計員  
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average 平均數   M0x5s@  
average cost 平均成本   ?G
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bad debt 壞賬   ]{nFB3vtB  
balance 餘額   = M7FD  
balance sheet 資產負債表   T8ZBQ;o  
bank account 銀行賬戶   )AqM?FE4R  
bank balance 銀行結存   WUdKj  
bank charge 銀行手續費   OcMd'fwO  
bank deposit 銀行存款   _d]w)YMO  
bank discount 銀行貼現   {`KgyCW:  
bank draft 銀行匯票   oFHVA !lqe  
bank loan 銀行借款   <2ffcBv  
bank overdraft 銀行透支   0:h;ots'  
bankers acceptance 銀行承兌   I1&Z@[  
bankruptcy 破產    #d*mG =  
bearer 持票人   ]<4Yor}t{;  
beneficiary 受益人   E[t\LTt*n  
bequest 遺產   \%EZg  
bill 票據   [={pFq`  
bill of exchange 匯票   V_~}7~ I  
bill of lading 提單   HQaKG4 Z  
bills discounted 貼現票據   C1|e1  
bills payable 應付票據   Cr4shdN34  
bills receivable 應收票據   xp1 +C{  
board of directors 董事會   @o44b!i  
bonds 債券   g;\zD_":l  
bonus 紅利   %zd1\We  
book value 賬面價值   I4  Tc&b  
bookkeeper 簿記員   A8
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bookkeeping 簿記   0[T!}F^%e  
branch office general ledger 支店往來賬戶   ZHICp L  
broker 經紀人   f&ZxG,]Hi  
brought down 接前   Nb #E+\q  
brought forward 接上頁   sG0cN;I]t  
budget 預算   k^]+I%?Q  
by-product 副產品   A ,lcR:@w  
by-product sales 副產品銷售   ;#3!ZB:}  
capital 股本   ^gH.5L0]gH  
capital income 資本收益   {.H}+@0  
capital outlay 資本支出   OWB^24Z&3  
capital stock 股本   EiP_V&\  
capital stock certificate 股票   {;Mcor3  
carried down 移後   2[9hl@=%  
carried forward 移下頁   w^p 'D{{  
cash 現金   qp  
cash account 現金賬戶   {NKDmeg:D  
cash in bank 存銀行現金   /.$ n>:XR  
cash on delivery 交貨收款   >efYpd#^  
cash on hand 庫存現金   VV?+q)  
cash payment 現金支付   Y$Js5K@F  
cash purchase 現購   A7+eWg{  
cash sale 現沽   -q(,}/Xf  
cashier 出?#123;員   ilayU  
cashiers check 本票   sTeL4g|%{  
certificate of deposit 存款單折   x nWapG  
certificate of indebtedness 借據   g}$]K!F  
certified check 保付支票   .4_EaQ;jX  
certified public accountant 會計師   = Yh>5A  
charges 費用   &{x5 |$SD  
charge for remittances 匯水手續費   -:a 9'dT  
charter 營業執照   4zpprh+`K  
chartered accountant 會計師   V`S6cmwdc\  
chattles 動產   S=krF yFw  
check 支票   B:qZh$YN  
che stub 支票存根   @5acTYQ  
closed account 己結清賬戶   7,j} ]  
closing 結算   &Zd{ElM  
closing entries 結賬紀錄   YmB z$  
closing stock 期末存貨   N:d`L+tcc  
closing the book 結賬   t \DS}3pv  
columnar journal 多欄日記賬   ;|soc:aH  
combination 聯合   ?%;7k'0"  
commission 佣金   G0CmY43  
commodity 商品   3UslVj1u  
common stock 普通股   #kA/,qyM  
company 公司   s7(mNpo  
compensation 賠償   p!|Wp  
compound interest 複利   wcsUb9(  
consignee 承銷人   <3O>  
consignment 寄銷   !j%v
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consignor 寄銷人   O6Xu/X]  
consolidated balance sheet 合併資產負債表   L:XnW1(Or  
consolidated profit and loss account 合併損益表   x}AWWmXv  
consolidation 合併   eDX{}Dq(  
construction cost 營建成本   |M)'@s:  
construction revenue 營建收入   P3on4c  
contract 合同   "CT'^d+  
control account 統制賬戶   zK k;&y|{  
copyright 版權   S,n*1&ogj  
corporation 公司   T.`EDluG  
cost 成本   #)GL%{Oa  
cost accounting 成本會計   r*&gd|sn  
cost of labour 勞工成本   w/~,mzM"  
cost of production 生產成本   vtCt6M  
cost of manufacture 製造成本   [,8@oM#  
cost of sales 銷貨成本   xs.>+(@|;  
cost price 成本價格   O<Ht-TN&  
credit 貸方   [Sg1\UTl  
credit note 收款通知單   :nCGqg  
creditor 債權人   b5No>U) /  
crossed check 橫線支票   oa}-=hG  
current account 往來活期賬戶   h-<('w:A  
current asset 流動資產   vCFMO3  
current liability 流動負債   ., o=#  
current profit and loss 本期損益   Cc$!TZq=  
debit 借方   M//q7SHh  
debt 債務   :JV= Kt  
debtor 債務人   Ldf<  
deed 契據   O:{I9V-=>s  
deferred assets 遞延資產   #[qmhU{s  
deferred liabilities 遞延負債   5T:e4U&  
delivery 交貨   $!G7u<`na  
delivery expense 送貨費   8jMw7ti  
delivery order 出貨單   brl(7_2  
demand draft 即期匯票   -iR}kP|  
demand note 即期票據   +Hc[5WL  
demurrage charge 延期費   )c^Rc9e/  
deposit 存款   ]p\7
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deposit slip 存款單   4fT,/[k?  
depreciation 折舊  
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direct cost 直接成本   M`q>i B  
direct labour 直接人工   Dwj!B;AZ_  
director 董事   Ckj2$c~  
discount 折扣   ?S~HnIn  
discount on purchase 進貨折扣   WUvrC  
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