[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。   HYmUD74FR  
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acceptance 承兌   `dD_"Hdt  
account 賬戶   L }3eZ-  
accountant 會計員   (t\U5-
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accounting 會計   fdWqc_  
accounting system 會計制度   5Hs F#  
accounts payable 應付賬款   ?E_;[(Mcr  
accounts receivable 應收賬款   Zwz co  
accumulated profits 累積利益   J2 /19'QE  
adjusting entry ?#123;整記錄   kh{3s:RQfC  
adjustment ?#123;整   98)C 7N'  
administration expense 管理費用   k$ T  
advances 預付   #s81k@#X  
advertising expense 廣告費   SSxz
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agency 代理   w[D]\>QHa  
agent 代理人   .P`QCH;Ih  
agreement 契約   ' tHa5`  
allotments 分配數   j>e RV ol  
allowance 津貼   8MI8~
 
amalgamation 合併   7R7+jL,  
amortization 攤銷   $_,-ESI  
amortized cost 應攤成本   WF-jy7+  
annuities 年金   _si5z  
applied cost 已分配成本   -)B_o#2=2  
applied expense 已分配費用   K,JK9)T  
applied manufacturing expense 己分配製造費用   \gkhSL
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apportioned charge 攤派費用   zfE8=d8U  
appreciation 漲價   _G-y{D_S&  
article of association 公司章程   w3"L5;oH  
assessment 課稅   (X Oz0.W  
assets 資產   P[-do  
attorney fee 律師費   -
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audit 審計   wPm  
auditor 審計員   ^iBIp
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average 平均數   "/RMIS K[;  
average cost 平均成本   #AB5}rPEI  
bad debt 壞賬   j}B86oX  
balance 餘額   7i{(,:  
balance sheet 資產負債表   ,~&HL7v  
bank account 銀行賬戶   7)Vbp--b#  
bank balance 銀行結存   <ShA_+Nd  
bank charge 銀行手續費   ;9WU
t,R  
bank deposit 銀行存款   0MroHFh9`  
bank discount 銀行貼現   :fwtPvLo  
bank draft 銀行匯票   xpO;V}M|  
bank loan 銀行借款   .4U*.Rf  
bank overdraft 銀行透支   M2w'cdHk  
bankers acceptance 銀行承兌   :b(W&iBWhI  
bankruptcy 破產   gpf0-g-X  
bearer 持票人   }% q-9  
beneficiary 受益人   ^9Cu?!xu0  
bequest 遺產   L'S,=NYXY  
bill 票據   ZZZ9C#hK^9  
bill of exchange 匯票   ,OubK
cNg  
bill of lading 提單   a*LfT<hmU3  
bills discounted 貼現票據   D
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bills payable 應付票據   _<{<b  
bills receivable 應收票據   kE
.4 #  
board of directors 董事會   8 /t';  
bonds 債券   Uavl%Q  
bonus 紅利   {+7FBdxVB  
book value 賬面價值   _K!.TM+9  
bookkeeper 簿記員   G%: 3.:E"  
bookkeeping 簿記   DBB&6~;?  
branch office general ledger 支店往來賬戶   !OY}`a(z  
broker 經紀人   K)!^NT  
brought down 接前   xQDQgvwa  
brought forward 接上頁   [2Zy~`*y{  
budget 預算   ,!@MLn  
by-product 副產品   #"rK1Z  
by-product sales 副產品銷售   ;m#4Q6k)V?  
capital 股本   ;> jEeIlT  
capital income 資本收益   Dqii60  
capital outlay 資本支出   (g/A uL  
capital stock 股本   .kg 3>*  
capital stock certificate 股票   ,0,Fzx
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carried down 移後   [%^sl>,7  
carried forward 移下頁   C$PS@4'U  
cash 現金   wB[f%mHs  
cash account 現金賬戶   qf\W,SM  
cash in bank 存銀行現金   [bP^ RY:  
cash on delivery 交貨收款   V0_
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cash on hand 庫存現金   8$A0q%n  
cash payment 現金支付   CN:T$ f|)  
cash purchase 現購   >FwK_Zd'  
cash sale 現沽   m<-!~ ew  
cashier 出?#123;員   o}114X4q;  
cashiers check 本票   kt)Et  
certificate of deposit 存款單折   ed#fDMXGQ%  
certificate of indebtedness 借據   <MkvlLu((o  
certified check 保付支票   8\{z>y  
certified public accountant 會計師   'WE"$1  
charges 費用   [UZ r|F  
charge for remittances 匯水手續費   -wiQd@X  
charter 營業執照   z5]6"v-  
chartered accountant 會計師   `}#rc DK  
chattles 動產   o4WQA"VxM  
check 支票   5X)M)"rq;V  
che stub 支票存根   0t^FM<7G  
closed account 己結清賬戶   5kTs7zJ^  
closing 結算   ,7Hyrx`  
closing entries 結賬紀錄   JOY&YA$U  
closing stock 期末存貨   gtu<#h(  
closing the book 結賬   zU~ Ff "<  
columnar journal 多欄日記賬   I{g.V|+x  
combination 聯合   m =b7 r  
commission 佣金   >lUPOc  
commodity 商品   )/>BgXwH  
common stock 普通股   Fb]+h)on  
company 公司   z80P5^9  
compensation 賠償   =;uMrb4  
compound interest 複利   /"?DOsJ.  
consignee 承銷人   A5yVxSF  
consignment 寄銷   2@6@|jRG  
consignor 寄銷人   pvyEs|f=%  
consolidated balance sheet 合併資產負債表   bp:`m>4<  
consolidated profit and loss account 合併損益表   #Z2'Y[@.  
consolidation 合併   Dc-K08c  
construction cost 營建成本   $YEm(:v$  
construction revenue 營建收入   K9k!P8Rd  
contract 合同   H575W"53  
control account 統制賬戶   T{C;bf:Q  
copyright 版權   f_S$CFa@  
corporation 公司   ~?ezd0  
cost 成本   ~#3{5* M  
cost accounting 成本會計   MIIl+   
cost of labour 勞工成本   Fk/I (Q  
cost of production 生產成本   9hIKx:XCg  
cost of manufacture 製造成本   >[;@ [4}  
cost of sales 銷貨成本   3?*dv14  
cost price 成本價格   CLaQE{  
credit 貸方   <C'_:&M  
credit note 收款通知單   !\7`I}:  
creditor 債權人   =
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crossed check 橫線支票   e`qrafa  
current account 往來活期賬戶   z.cDb kf}  
current asset 流動資產   O0qG 6a  
current liability 流動負債   ,w#lUgp  
current profit and loss 本期損益   '2 r  
debit 借方   dRJ ](Gw  
debt 債務   fI)XV7,X  
debtor 債務人   /@ @F nQ++  
deed 契據   1PwtzH.w  
deferred assets 遞延資產   F5Xb_&   
deferred liabilities 遞延負債   ~rBFP)  
delivery 交貨   %`&n ;K.c  
delivery expense 送貨費   KNAvLc
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delivery order 出貨單   N3L$"g5^  
demand draft 即期匯票  
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demand note 即期票據   'lZlfS:Z8  
demurrage charge 延期費    pRobx  
deposit 存款   ZTzec zXpQ  
deposit slip 存款單   ~][~aEat;V  
depreciation 折舊   =IMmtOvJ  
direct cost 直接成本   j V sH  
direct labour 直接人工   `}),wBq  
director 董事   eVfD&&@  
discount 折扣   ydzsJ+dx  
discount on purchase 進貨折扣   ]jhi"BM  
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