[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。   aole`PD,l  
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acceptance 承兌   q_Z6s5O  
account 賬戶   SE6c3  
accountant 會計員   F$jfPy-f  
accounting 會計   Fb6d1I^wR  
accounting system 會計制度   V#X<Yt  
accounts payable 應付賬款   A+hA'0isF@  
accounts receivable 應收賬款   r0q?e`nsA  
accumulated profits 累積利益   H7}f[4S%  
adjusting entry ?#123;整記錄   $'3'[Nr(;t  
adjustment ?#123;整   a(lmm@;V<  
administration expense 管理費用   wY"BPl]b  
advances 預付   3EH7HW  
advertising expense 廣告費   {Mc;B9W  
agency 代理   !vq|*8  
agent 代理人   ]Rj?OSok  
agreement 契約   +#9 4X)*  
allotments 分配數   .JV y}^Q\  
allowance 津貼   +mC?.B2D  
amalgamation 合併   ?X$ *8;==6  
amortization 攤銷   g0#w 4rGF)  
amortized cost 應攤成本   fWyXy%Qq  
annuities 年金   ef2)k4)"  
applied cost 已分配成本   d&naJ)IoF)  
applied expense 已分配費用   =k5O*ql"  
applied manufacturing expense 己分配製造費用    vURgR  
apportioned charge 攤派費用   1}~`g ED  
appreciation 漲價   yz=aJ v; H  
article of association 公司章程   l OiZ2 _2  
assessment 課稅   LI n2&r:U  
assets 資產   KPA.5,ai  
attorney fee 律師費   *d9RD~
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audit 審計   4+MaV<!tU^  
auditor 審計員   O]KQ]zN  
average 平均數   q4Mv2SPT  
average cost 平均成本   Uh+6fE]p  
bad debt 壞賬   T\"-q4+=C  
balance 餘額   5YYBX
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balance sheet 資產負債表   ._q<~_~R  
bank account 銀行賬戶   w<Bw2c  
bank balance 銀行結存   %DM0Z8P$B-  
bank charge 銀行手續費   >4J(\'}m|  
bank deposit 銀行存款   -t: U4r(  
bank discount 銀行貼現   D#gC-,  
bank draft 銀行匯票   gv1y%(`|n(  
bank loan 銀行借款   KbMan~Pb6  
bank overdraft 銀行透支   AWd,qldv  
bankers acceptance 銀行承兌   Y|buQQ|  
bankruptcy 破產   Re*_Dt=r  
bearer 持票人   'V\V=yc1  
beneficiary 受益人   AWi+xo|  
bequest 遺產   HSVl$66  
bill 票據   }ld^zyL  
bill of exchange 匯票   \\;y W~  
bill of lading 提單   hD{ `j
 
bills discounted 貼現票據   Pbt7T Q  
bills payable 應付票據   ;9LOeH?  
bills receivable 應收票據   "" *g\  
board of directors 董事會   M0$E_*  
bonds 債券   L3A2A  
bonus 紅利   U+zntB  
book value 賬面價值   qfjUJ/  
bookkeeper 簿記員   r1 b"ta  
bookkeeping 簿記   +!ZfJZls  
branch office general ledger 支店往來賬戶   zbgGK7  
broker 經紀人   MG~bDM4  
brought down 接前   ^PUB~P/  
brought forward 接上頁   GJF &id  
budget 預算   RFX{]bQp9  
by-product 副產品   /EuH2cy$l  
by-product sales 副產品銷售   k5Su&e4]]  
capital 股本   txE+A/>i9  
capital income 資本收益   Qe-PW9C  
capital outlay 資本支出   |a%Wd  
capital stock 股本   HiBI0)N}  
capital stock certificate 股票   >dgz/n?:v  
carried down 移後   X4{<{D`0t8  
carried forward 移下頁   `3`.usw  
cash 現金   z#1"0Ks&P  
cash account 現金賬戶   `jVRabZ0  
cash in bank 存銀行現金   UmY{2 nzY  
cash on delivery 交貨收款   ;#9ioGx  
cash on hand 庫存現金   ;e< TEs  
cash payment 現金支付   ".2 d{B  
cash purchase 現購   `?b'.Z_J  
cash sale 現沽   (][-()YV  
cashier 出?#123;員   c=zSq%e   
cashiers check 本票   4c[/%e:\-  
certificate of deposit 存款單折   U`5/tNx  
certificate of indebtedness 借據   ]k'^yc{5  
certified check 保付支票   Qqx!'
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certified public accountant 會計師   vn!3Z!dm(  
charges 費用   k1ja ([Q  
charge for remittances 匯水手續費   w)B?j  
charter 營業執照   uB#U( jl  
chartered accountant 會計師   1z4_QZZ.NG  
chattles 動產   H:XPl$;  
check 支票   o\]U;#YD  
che stub 支票存根   tP"6H-)X&  
closed account 己結清賬戶   TiF+rA{t  
closing 結算   ;<_a ,5\Q  
closing entries 結賬紀錄   )(_NFp
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closing stock 期末存貨   paLPC&G  
closing the book 結賬   53gLz_ ee  
columnar journal 多欄日記賬   F-oe49p5e  
combination 聯合   DR,7rT{$  
commission 佣金   {f@Q&(g  
commodity 商品   A^#\=ZBg1  
common stock 普通股   Q J-|zS.W  
company 公司   IvlfX`("  
compensation 賠償   V)l:fUm2  
compound interest 複利   JgA{1@h  
consignee 承銷人   T\g+w\N  
consignment 寄銷   t 7o4 aBl"  
consignor 寄銷人   _>rM[\|X  
consolidated balance sheet 合併資產負債表   L#uU.U=  
consolidated profit and loss account 合併損益表   iy_Y!wZ{  
consolidation 合併   zBu@a:E%H  
construction cost 營建成本   ^i_+ugJX  
construction revenue 營建收入   |cgjn*a?M  
contract 合同   n:2._s T  
control account 統制賬戶   {u2Zl7]z^  
copyright 版權   ^m&I^\  
corporation 公司   +:4>4=  
cost 成本   &$ "J\vm  
cost accounting 成本會計   _> x}MW+  
cost of labour 勞工成本   #o7)eKeQ  
cost of production 生產成本   m#Z&05^  
cost of manufacture 製造成本   .xWaS8f  
cost of sales 銷貨成本   sZT~5c8  
cost price 成本價格   cz{`'VN}`  
credit 貸方   |R _rfJh  
credit note 收款通知單   4(LLRzzW  
creditor 債權人   GK!@|Kk8q7  
crossed check 橫線支票   BAY e:0  
current account 往來活期賬戶   JJ%@m;~  
current asset 流動資產   0<a|= kZ  
current liability 流動負債   s1[&WDedM  
current profit and loss 本期損益   af %w|M  
debit 借方   bxtH`^  
debt 債務   2#sFY/@  
debtor 債務人   M\a{2f7'n  
deed 契據   o{`x:  
deferred assets 遞延資產   6]~/`6Dub  
deferred liabilities 遞延負債   "a(4])  
delivery 交貨   U|V,&RlbR  
delivery expense 送貨費   I;%1xdPt  
delivery order 出貨單   mL
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demand draft 即期匯票   rDhQ3iCqo  
demand note 即期票據   z!O;s ep?/  
demurrage charge 延期費   pu]U_Ll@
 
deposit 存款   7Q9Hk(Z9  
deposit slip 存款單   ( _6j@?u  
depreciation 折舊   6PYt>r&TO  
direct cost 直接成本   Z4Dx:m
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direct labour 直接人工   \t&!
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director 董事   4 ZnQpKg  
discount 折扣   a1y<Y`SC9  
discount on purchase 進貨折扣   kSzap+nB?  
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