[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。   QB.'8B_  
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acceptance 承兌   avpw+ M6+  
account 賬戶   !U#++Zig%  
accountant 會計員   5i/E=D  
accounting 會計   _RW[]MN3*  
accounting system 會計制度   6|KX8\,A@  
accounts payable 應付賬款   @gqw]
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accounts receivable 應收賬款   jSFN/C.9h  
accumulated profits 累積利益   X]yERaJ,i  
adjusting entry ?#123;整記錄   {a3kn\6H0  
adjustment ?#123;整   #8z,'~\  
administration expense 管理費用   sv;zvEn;-L  
advances 預付   i)2))C  
advertising expense 廣告費   VRX" @uCD  
agency 代理   yo*iv+l  
agent 代理人   & .?HuK  
agreement 契約   +hg\DqO^M  
allotments 分配數   [)3 U])w/  
allowance 津貼   P*PL6UQ  
amalgamation 合併   5|R
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amortization 攤銷   &5.~XM;  
amortized cost 應攤成本   >$mSFJz5S  
annuities 年金   B\_u${C  
applied cost 已分配成本   x ctU.)p  
applied expense 已分配費用   30 _un  
applied manufacturing expense 己分配製造費用   (oXN>^-D  
apportioned charge 攤派費用   <!9fJFE  
appreciation 漲價   e9W7ke E*  
article of association 公司章程   &'7"i~pC  
assessment 課稅   R1.sq(z`  
assets 資產   |"yf@^kdC  
attorney fee 律師費   z/KZ[qH\  
audit 審計   w`}9/s;$  
auditor 審計員   =4e=wAO(i  
average 平均數   5(|M["KK~  
average cost 平均成本   ~9?U_ahfVt  
bad debt 壞賬   O|Ic[XfLx  
balance 餘額   16QbB;  
balance sheet 資產負債表   Q==v!"Gi|  
bank account 銀行賬戶   <} yp  
bank balance 銀行結存   r.W,-%=bL  
bank charge 銀行手續費   $a^isd4  
bank deposit 銀行存款   r%l%yCH  
bank discount 銀行貼現   VxN64;|=  
bank draft 銀行匯票   {1MGb%xW  
bank loan 銀行借款   jBv$^L  
bank overdraft 銀行透支   F4rKFMr  
bankers acceptance 銀行承兌   h)_Gxe "x  
bankruptcy 破產   >C3NtGvy  
bearer 持票人   V->%)d3i  
beneficiary 受益人   ay(!H~q_U  
bequest 遺產   A,gx5!J  
bill 票據   ZB[(Tv1  
bill of exchange 匯票   JblmXqtC  
bill of lading 提單   ^MT9n  
bills discounted 貼現票據   (
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bills payable 應付票據   d>, V  
bills receivable 應收票據   ~"0@u  
board of directors 董事會   {KDgK  
bonds 債券   ?{: D,{+  
bonus 紅利   cVay=5].  
book value 賬面價值   3%R{"Q"  
bookkeeper 簿記員   :B=8_M  
bookkeeping 簿記   wm=RD9 8  
branch office general ledger 支店往來賬戶   `x} Dk<HF  
broker 經紀人   MdH97L)L.0  
brought down 接前   L"foL  
brought forward 接上頁   rQEi/  
budget 預算   'qV3O+@MF  
by-product 副產品   f>r3$WKj  
by-product sales 副產品銷售   h `ME(U~<<  
capital 股本   @ EmGexLPM  
capital income 資本收益   }t|Plz  
capital outlay 資本支出   C.>  
capital stock 股本   >{m2
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capital stock certificate 股票   nMGrG  
carried down 移後   #+"4&:my  
carried forward 移下頁   sz/*w7  
cash 現金   6< Z*Tvk{C  
cash account 現金賬戶   nlzW.OLM  
cash in bank 存銀行現金   V5a?=vK9  
cash on delivery 交貨收款   #SQvXMT  
cash on hand 庫存現金   @H\pipT_b  
cash payment 現金支付   e40udLH~x  
cash purchase 現購   O4EIE)c  
cash sale 現沽   :p<kQ4   
cashier 出?#123;員   dC`tN5  
cashiers check 本票   {/d4PI7)tK  
certificate of deposit 存款單折   ivzAlwP  
certificate of indebtedness 借據   [5Fd P0  
certified check 保付支票   lc[XFc  
certified public accountant 會計師   j1YH9T#|D  
charges 費用   hr
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charge for remittances 匯水手續費   R-pH Quu3  
charter 營業執照   '@TI48 J+  
chartered accountant 會計師   [?chK^8  
chattles 動產   B6bOEPQ  
check 支票   Zx+cvQ
  
che stub 支票存根   4\N_ G @  
closed account 己結清賬戶   yGiP[d|tRc  
closing 結算   Yb[n{.%/g  
closing entries 結賬紀錄   QCOLC2I  
closing stock 期末存貨   )N(9pnyZH  
closing the book 結賬   1")FWN_K/T  
columnar journal 多欄日記賬   mG)8U{L  
combination 聯合   1E8H%2$ V  
commission 佣金   |gnAqkW0  
commodity 商品   ~G>jw"r  
common stock 普通股   W+gpr|R2  
company 公司   r6`\d
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compensation 賠償   5YiZ-CQ>  
compound interest 複利   dv;9QCc '  
consignee 承銷人   k-"<{V  
consignment 寄銷   akT|Y4KxD  
consignor 寄銷人   k(P3LJcYQ  
consolidated balance sheet 合併資產負債表   DVI7]+=nV  
consolidated profit and loss account 合併損益表   n]+.  
consolidation 合併   XHxz @_rw  
construction cost 營建成本   [O2h-`  
construction revenue 營建收入   H]s4% 9T  
contract 合同   ^7uX$  
control account 統制賬戶   mD7}
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copyright 版權   .f>,6?  
corporation 公司   0G5'Y;8  
cost 成本   {j?7d; 'j  
cost accounting 成本會計   -!cIesK;<  
cost of labour 勞工成本   {Eu'v$c!  
cost of production 生產成本   9
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cost of manufacture 製造成本   M% @  
cost of sales 銷貨成本   1otspO y  
cost price 成本價格   2FGx _Y  
credit 貸方   s~^*+kq  
credit note 收款通知單   0q{[\51*  
creditor 債權人   lop uf/U0  
crossed check 橫線支票   iZQ\ m0Zc  
current account 往來活期賬戶   dK.R[aQ  
current asset 流動資產   EX:{EmaT  
current liability 流動負債   f=o4I2Y[  
current profit and loss 本期損益   #{x5L^v>]  
debit 借方   [Tb\woU  
debt 債務   I}+;ME|<2  
debtor 債務人   'M8aW!~  
deed 契據   WSLy}@`Vx  
deferred assets 遞延資產   xW>ySEf  
deferred liabilities 遞延負債   ,/&Z3e  
delivery 交貨   _gW{gLYyJ  
delivery expense 送貨費   qD-fw-,:  
delivery order 出貨單   -es"0wS<u  
demand draft 即期匯票   |3;(~a)%  
demand note 即期票據   XJSa]P^B1  
demurrage charge 延期費   @9 )}cg  
deposit 存款   !\;:36B#6  
deposit slip 存款單   KCUU#t|8V\  
depreciation 折舊   ! _{d)J  
direct cost 直接成本   < Dd%  
direct labour 直接人工   +8AvTSgX%  
director 董事   )TU<:V  
discount 折扣  
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discount on purchase 進貨折扣   %/T7Z;d  
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