[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。   kzb1iBe 6m  
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acceptance 承兌   @uI_4a  
account 賬戶   [8.w2\<?  
accountant 會計員   18U CZ;)>  
accounting 會計   OQh(qa  
accounting system 會計制度   (s.S n(E  
accounts payable 應付賬款   (T0%H<#+  
accounts receivable 應收賬款   K-*q3oh G  
accumulated profits 累積利益   IT0*~WMZ  
adjusting entry ?#123;整記錄   gT6@ 0ANq  
adjustment ?#123;整   s"\o6r ,  
administration expense 管理費用   y|@=j~}Zq  
advances 預付   ua vv  
advertising expense 廣告費   D2}nJFR ]  
agency 代理   JM
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agent 代理人   O~AOZ^a:2  
agreement 契約   P9D'L{yS/x  
allotments 分配數   qZ7/d,w  
allowance 津貼   oLp:Z=  
amalgamation 合併   ?(CMm%(8  
amortization 攤銷   .v:K`y;f\(  
amortized cost 應攤成本   URD<KIN>  
annuities 年金   U ]6Hml;l  
applied cost 已分配成本   UN}jpu<h  
applied expense 已分配費用   T9+ ?A l  
applied manufacturing expense 己分配製造費用   ~IKPi==@,  
apportioned charge 攤派費用   >_$DKY>$`  
appreciation 漲價   RT)*H>|  
article of association 公司章程   Y@Kp'+t(!  
assessment 課稅   b%<i&YY#  
assets 資產   zk@KuBLL  
attorney fee 律師費   {^#62Y  
audit 審計   fH7o,U|  
auditor 審計員   }$ Am;%?p  
average 平均數   BZE~k?*  
average cost 平均成本   ivbuS-f=r  
bad debt 壞賬   f9g#pyH4  
balance 餘額   ToN$x^M w  
balance sheet 資產負債表   4yH=dl4=44  
bank account 銀行賬戶   /*bS~7f1  
bank balance 銀行結存   [$Ld>`3  
bank charge 銀行手續費   ~sQN\]5VW  
bank deposit 銀行存款   MD,}-m  
bank discount 銀行貼現   GiN\nu<!  
bank draft 銀行匯票   Z?5kO-[  
bank loan 銀行借款   5u\si4BL{  
bank overdraft 銀行透支   ~Cj55S+  
bankers acceptance 銀行承兌   Nd~?kZZu  
bankruptcy 破產   -zd*tujx  
bearer 持票人   zZ
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beneficiary 受益人   5B?>.4R  
bequest 遺產   :hG?} [-2  
bill 票據   J.
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bill of exchange 匯票   u5EHzoq  
bill of lading 提單   d\dt}&S 5  
bills discounted 貼現票據   |wZ8O}O{E  
bills payable 應付票據   "}]1OL SV  
bills receivable 應收票據   <m80e),~  
board of directors 董事會   _1`*&k JL~  
bonds 債券   vvLm9T
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bonus 紅利   ++
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book value 賬面價值   ` =!&9o  
bookkeeper 簿記員   +!V*{<K  
bookkeeping 簿記   +xwz .:::  
branch office general ledger 支店往來賬戶   jl=<Q.Mm7  
broker 經紀人  
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brought down 接前   R V|: mI  
brought forward 接上頁   tZ[Y~],F  
budget 預算   h@T}WZv  
by-product 副產品   n~l)7_G  
by-product sales 副產品銷售   $L.0$-je4  
capital 股本   0}c*u) ,  
capital income 資本收益   jBV2]..  
capital outlay 資本支出   ,ORZtj  
capital stock 股本  
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capital stock certificate 股票   d^IOB |6Q  
carried down 移後   o*\kg+8  
carried forward 移下頁   mk1;22o{TX  
cash 現金   5f7;pS<  
cash account 現金賬戶   SG8H~]CO)  
cash in bank 存銀行現金   8h~v%aZ1  
cash on delivery 交貨收款   4em7PmT  
cash on hand 庫存現金   REhXW_ x  
cash payment 現金支付   0i9y-32-  
cash purchase 現購   {>G\3|^D  
cash sale 現沽   ]YZ+/:#U7  
cashier 出?#123;員   -,et. *  
cashiers check 本票   l'VgS:NT  
certificate of deposit 存款單折   _n2PoE:5@P  
certificate of indebtedness 借據   tq?lF$mM:  
certified check 保付支票   [zK|OMxoV  
certified public accountant 會計師   >/EmC3?b!  
charges 費用   jcN84AaRFI  
charge for remittances 匯水手續費   46*o_A,"  
charter 營業執照   8UoMOeI3  
chartered accountant 會計師   4-=>># P  
chattles 動產   <FMW%4   
check 支票   Xd66"k\b+  
che stub 支票存根   -[v:1\Vv  
closed account 己結清賬戶   =R!=uml(  
closing 結算   q~r)B }  
closing entries 結賬紀錄   1^R@X  
closing stock 期末存貨   X(1nAeQ  
closing the book 結賬   5SK{^hw  
columnar journal 多欄日記賬   ,Z#t-?  
combination 聯合   Vy{=Y(cpF2  
commission 佣金   '@wYr|s4  
commodity 商品   JTpKF_Za<  
common stock 普通股   KSuP'.l  
company 公司   tz&=v,_jc  
compensation 賠償   )m"NO/sJ2  
compound interest 複利   YU[93@mCh  
consignee 承銷人   PX[taDN  
consignment 寄銷   NyJU?^f&v  
consignor 寄銷人   :HRJ49a  
consolidated balance sheet 合併資產負債表   B>t$Z5Q^X  
consolidated profit and loss account 合併損益表   Uq~{=hMX  
consolidation 合併   >f19P+  
construction cost 營建成本   y)|Q~8r  
construction revenue 營建收入   %]>c4"H  
contract 合同   D<#+ R"  
control account 統制賬戶   HLAWx/c,j"  
copyright 版權   ._-^58[  
corporation 公司   $B*E
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cost 成本   Z~~{!C+G  
cost accounting 成本會計   ,2[laJ  
cost of labour 勞工成本   z*l3O~mZ  
cost of production 生產成本   De4UGX  
cost of manufacture 製造成本   wQ*vcbQX*  
cost of sales 銷貨成本   Jj|HeZ1C f  
cost price 成本價格   6~0S%Hz   
credit 貸方   yVUA7IY  
credit note 收款通知單   :+/V  
creditor 債權人   %z J)mOu  
crossed check 橫線支票   y^pk)`y8  
current account 往來活期賬戶   q0.+F4  
current asset 流動資產   X(?.*m@+TB  
current liability 流動負債   WHqp7NPl  
current profit and loss 本期損益   &'N{v@Oi)  
debit 借方   ly}6zOC\  
debt 債務   %(Nu"3|$K=  
debtor 債務人   `&4L'1eF{  
deed 契據   mgL~ $  
deferred assets 遞延資產   qWGnIPk  
deferred liabilities 遞延負債  
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delivery 交貨   ?zQ\u{]=  
delivery expense 送貨費   #!OCEiT_  
delivery order 出貨單   05LVfgJ'q  
demand draft 即期匯票   :qc@S&v@]  
demand note 即期票據   ~{0:`)2FQ  
demurrage charge 延期費   5.]+K<:h"A  
deposit 存款   {^Vkxf
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deposit slip 存款單   hewX)  
depreciation 折舊   cTHSPr?<  
direct cost 直接成本   b>hNkVI  
direct labour 直接人工   -f#0$Z/0  
director 董事   5CueD]  
discount 折扣   ixw3Z D(>+  
discount on purchase 進貨折扣   G`8gI)$u  
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