[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。   oOaFA+0x  
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acceptance 承兌   gHp*QL\?9  
account 賬戶   ZMb+sUK  
accountant 會計員   [8a(4]4  
accounting 會計   v\5O\ I ^  
accounting system 會計制度   _ ,s^  
accounts payable 應付賬款   .wD $Bsm`t  
accounts receivable 應收賬款   rHTZM,zM=H  
accumulated profits 累積利益   ~f(5l.  
adjusting entry ?#123;整記錄   In^mE(8YO  
adjustment ?#123;整   L FkDb}  
administration expense 管理費用   M2|!,2  
advances 預付   o0]YDX@T  
advertising expense 廣告費   ^hiY6N &  
agency 代理   RARA_tii  
agent 代理人   fj;ZGbg-O  
agreement 契約   0M"n  
allotments 分配數   hAAh  
allowance 津貼   L?j0t*do  
amalgamation 合併   ewU*5|*[  
amortization 攤銷   `VKFA<T  
amortized cost 應攤成本   HoABo:  
annuities 年金   -dixiJ
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applied cost 已分配成本   &F uPd}F  
applied expense 已分配費用   aL4^ po  
applied manufacturing expense 己分配製造費用   Yr/$92(  
apportioned charge 攤派費用   _i}b]xfM  
appreciation 漲價   U?sHh2*  
article of association 公司章程   dazNw n  
assessment 課稅   2+rT .GFc  
assets 資產   ?!P0UTe~  
attorney fee 律師費   ea"X$ <s>-  
audit 審計   n2bhCd]j<b  
auditor 審計員   |E7J5ha  
average 平均數   Ku l<Q<  
average cost 平均成本   q* p  
bad debt 壞賬   ?"mZb#%  
balance 餘額   RJ'[m~yl5X  
balance sheet 資產負債表   #\w N2`" W  
bank account 銀行賬戶   oI{.{]  
bank balance 銀行結存   ~tA ^K  
bank charge 銀行手續費   Qc3d<{7\~  
bank deposit 銀行存款   A.vAk''(}+  
bank discount 銀行貼現   GIM/T4!)  
bank draft 銀行匯票   1`K-f m)  
bank loan 銀行借款   S-S%IdL  
bank overdraft 銀行透支   `!vqT 3p,  
bankers acceptance 銀行承兌   =G:Krc8w@  
bankruptcy 破產   qU!dg  
bearer 持票人   ZLT?G  
beneficiary 受益人   {P8d^=#q  
bequest 遺產   Pp-N2t86#2  
bill 票據   Nn[*ox#i  
bill of exchange 匯票   b!]O]dk#  
bill of lading 提單   no3yzF3Hi  
bills discounted 貼現票據   %=UD~5!G0  
bills payable 應付票據   m"n74cxS  
bills receivable 應收票據   %]_: \!  
board of directors 董事會   ChTq!W  
bonds 債券   o'#& =h$_  
bonus 紅利   MW7~=T  
book value 賬面價值   @&}}tALi  
bookkeeper 簿記員   <R]m(  
bookkeeping 簿記   |Gf<Ql_.4  
branch office general ledger 支店往來賬戶   <{kPa_`'  
broker 經紀人   +c))fPuV  
brought down 接前   FMVAXOO  
brought forward 接上頁   #"N60T@  
budget 預算   LeL
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by-product 副產品   &u2;S?7m  
by-product sales 副產品銷售    4u:SE  
capital 股本   ']1n?K=A  
capital income 資本收益   ipwlP|UjQ5  
capital outlay 資本支出   ?:\/-y)Sp  
capital stock 股本   7 ~~ug   
capital stock certificate 股票   [Arf!W-QG  
carried down 移後   Op%OQ14$  
carried forward 移下頁   irAXXg  
cash 現金   )%K<pIk  
cash account 現金賬戶   SY+0~5E  
cash in bank 存銀行現金   Keh=>K)T  
cash on delivery 交貨收款   j ;3I`:  
cash on hand 庫存現金   4aS}b3=n  
cash payment 現金支付   G!Zb27u+  
cash purchase 現購   l r&7 qu  
cash sale 現沽   E{orezP  
cashier 出?#123;員   #dZs[R7h  
cashiers check 本票   3=.YQE0!dx  
certificate of deposit 存款單折   c<_%KL&R  
certificate of indebtedness 借據   1B4Qj`:+0  
certified check 保付支票   .$&^yp  
certified public accountant 會計師   ZM.'W}J{*  
charges 費用   (03/4*g_s  
charge for remittances 匯水手續費   2<@2_wSJ  
charter 營業執照   PFJ$Ia|  
chartered accountant 會計師   X<%D@$  
chattles 動產   /pj[c;a O  
check 支票   ]{1{XIF  
che stub 支票存根   '0HOL)cIz  
closed account 己結清賬戶   0vv~G\yM  
closing 結算   sLr47 NC  
closing entries 結賬紀錄   pa
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closing stock 期末存貨   <o%T]  
closing the book 結賬   WQ9e ~D"  
columnar journal 多欄日記賬   ab6I*DbF  
combination 聯合   [J,
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commission 佣金   ).71gp@&  
commodity 商品   $:~;U xh=  
common stock 普通股   aFTWzz  
company 公司   O52/fGt  
compensation 賠償   1{a%V $S[  
compound interest 複利   <O1R*CaP  
consignee 承銷人   $r!CQ2S  
consignment 寄銷   296}L
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consignor 寄銷人   yqx5_}  
consolidated balance sheet 合併資產負債表   +u$l]~St\  
consolidated profit and loss account 合併損益表   ! eF(WbU0  
consolidation 合併   ;xwcK-A  
construction cost 營建成本   ?9~^QRLT  
construction revenue 營建收入   p[Po*c.b  
contract 合同   -Uo11'{  
control account 統制賬戶   U ]<l-~|  
copyright 版權   v #+ECx
 
corporation 公司   >bW=oTFz  
cost 成本   ~+Gh{,f  
cost accounting 成本會計   1&dtq,|N  
cost of labour 勞工成本   n\"6ol}>E  
cost of production 生產成本   "`% ,l|D  
cost of manufacture 製造成本   }-oba _  
cost of sales 銷貨成本   hN3FH#YO  
cost price 成本價格   ,\M77V  
credit 貸方   1=)M15  
credit note 收款通知單   /*#o1W?wQZ  
creditor 債權人   G8av5zR  
crossed check 橫線支票   i7#4&r  
current account 往來活期賬戶   Bv<gVt  
current asset 流動資產   tkj-.~@g0'  
current liability 流動負債   "Vp nr +6  
current profit and loss 本期損益   Z*k(Q5
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debit 借方   Fl`U{03  
debt 債務   PeJ#9hI~rQ  
debtor 債務人   hZJ~zx~  
deed 契據   R;OPY?EeW  
deferred assets 遞延資產   qZd*'ki<  
deferred liabilities 遞延負債   ^-"I
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delivery 交貨   >$D!mraih  
delivery expense 送貨費   @62,.\F  
delivery order 出貨單   p":u]Xgb  
demand draft 即期匯票   Skt-5S#  
demand note 即期票據   &s".hP6  
demurrage charge 延期費   NH/A`Wm  
deposit 存款   c>LP}PGk  
deposit slip 存款單   =dGp&9K,fw  
depreciation 折舊   K%J ?'-  
direct cost 直接成本   Q a (Sb  
direct labour 直接人工   '-v:"%s|  
director 董事   (h0@;@@7hW  
discount 折扣   [.}qi[=n  
discount on purchase 進貨折扣   R #wZW&N  
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