[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。   ae0> W  
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acceptance 承兌   i]|Yg$  
account 賬戶   tdSfi<y5I  
accountant 會計員   aP8H`^DFX>  
accounting 會計   R&Jm +3N  
accounting system 會計制度   |&[L?  
accounts payable 應付賬款   7"w2$*4'0  
accounts receivable 應收賬款   $;/}?QY(  
accumulated profits 累積利益   bVL9vNK  
adjusting entry ?#123;整記錄   IuOgxm~Y  
adjustment ?#123;整   "E8zh|m o  
administration expense 管理費用   7_mw% |m6@  
advances 預付   x7<\] 94  
advertising expense 廣告費   rZfN+S,g  
agency 代理   DiEluA&w9  
agent 代理人   }2uI?i8  
agreement 契約   u9}
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allotments 分配數   3'c0#h@VD  
allowance 津貼   NyVnA  
amalgamation 合併   1Lg-.-V  
amortization 攤銷   & M~`:R  
amortized cost 應攤成本   -#2)?NkeE  
annuities 年金   spGB)k,^  
applied cost 已分配成本   >9q&PEc  
applied expense 已分配費用   ;I
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applied manufacturing expense 己分配製造費用   $T`<Qq-r  
apportioned charge 攤派費用   )~+e`q  
appreciation 漲價   PB/IFsJ  
article of association 公司章程   |pmZ.r  
assessment 課稅   q@@T]V6  
assets 資產   OnF3lCmu  
attorney fee 律師費   &s$(g~ 4gC  
audit 審計   /qx0TDB  
auditor 審計員   *r=:y{!Yd  
average 平均數   &g.+V/<[  
average cost 平均成本   9$Xu,y  
bad debt 壞賬   <HJl2p N  
balance 餘額   7G\\{  
balance sheet 資產負債表   tX@_fYb  
bank account 銀行賬戶   qnoNT%xazo  
bank balance 銀行結存   ` bdZ/*E  
bank charge 銀行手續費   {2 +L@  
bank deposit 銀行存款   Z7_ zMM  
bank discount 銀行貼現   B';6r4I-  
bank draft 銀行匯票   ;Y;
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bank loan 銀行借款    -Y H<  
bank overdraft 銀行透支   Ci<ATho  
bankers acceptance 銀行承兌   t \ 7~S&z  
bankruptcy 破產   V\{tmDE  
bearer 持票人   +=mkCU  
beneficiary 受益人   ~-dV^SO  
bequest 遺產   raCi 8  
bill 票據   7\9 >a  
bill of exchange 匯票   FI<q@HF  
bill of lading 提單   <6fv1d+v  
bills discounted 貼現票據   +q)5dYRzV  
bills payable 應付票據   X*,%&6O*  
bills receivable 應收票據   5e}A@GyC  
board of directors 董事會   ?APeR,"V  
bonds 債券   ?@6/E<-Z$  
bonus 紅利   cP}KU5j  
book value 賬面價值   _^
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bookkeeper 簿記員   5i-Rglo  
bookkeeping 簿記   S3@|Q\*r  
branch office general ledger 支店往來賬戶   A5H3%o(6k  
broker 經紀人   h? f>X"*|(  
brought down 接前   \ MmI`$  
brought forward 接上頁   .p=sBLp8  
budget 預算   E-{^E.w1  
by-product 副產品   y8 KX<2s1  
by-product sales 副產品銷售   /MF!GM  
capital 股本   (&P9+Tl  
capital income 資本收益   Xu>r~^w=S  
capital outlay 資本支出   1|?05<8  
capital stock 股本   ;i"*Ll>Q)  
capital stock certificate 股票   0k'e:AjP  
carried down 移後   oh KCdT~  
carried forward 移下頁   v\,N5  
cash 現金   mCWhUBghR  
cash account 現金賬戶   
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cash in bank 存銀行現金   RKa}$ 7  
cash on delivery 交貨收款   }->.k/vc  
cash on hand 庫存現金   b.@P%`@a.  
cash payment 現金支付   Ht-t1q  
cash purchase 現購   0V{(Ru.O  
cash sale 現沽   ?0 m\(#  
cashier 出?#123;員   Hzhceeh_+  
cashiers check 本票   W?We6.%  
certificate of deposit 存款單折   h@@nR(<i  
certificate of indebtedness 借據   <d<mvXbw_@  
certified check 保付支票   JIFU;*PR1  
certified public accountant 會計師   je6CDFqw  
charges 費用   d @*GUmJ  
charge for remittances 匯水手續費   g1UGd  
charter 營業執照   &tZG @  
chartered accountant 會計師   _kdL'x  
chattles 動產   90# ;?#  
check 支票   {w8 NN-n  
che stub 支票存根   Hi yc#-4  
closed account 己結清賬戶   'r@:Cz3e*I  
closing 結算   +,&O1ykY  
closing entries 結賬紀錄   H%1$,]F  
closing stock 期末存貨   xEltwuDd?  
closing the book 結賬   Yyfq  
columnar journal 多欄日記賬   oM2UzB{(  
combination 聯合   ZKz,|+X0G  
commission 佣金   6SC,;p=  
commodity 商品   QeDQo  
common stock 普通股   t'~/$=9}  
company 公司   p:OPwD+  
compensation 賠償   4_D@ST%  
compound interest 複利   +@
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consignee 承銷人   =rd|0K"(r  
consignment 寄銷   Jj=;  
consignor 寄銷人   O Lc}_  
consolidated balance sheet 合併資產負債表   kwud?2E  
consolidated profit and loss account 合併損益表   #$1og=  
consolidation 合併    8*c3|  
construction cost 營建成本   D&ve15wL  
construction revenue 營建收入   om3`[r[{  
contract 合同   ur\qOX|{  
control account 統制賬戶   ;@nFVy>U  
copyright 版權   ai
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corporation 公司   <X_!x_ x  
cost 成本   {u\%hpD_  
cost accounting 成本會計   TS"D]Txs  
cost of labour 勞工成本   7Mx
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cost of production 生產成本   1 Vy,&[c~"  
cost of manufacture 製造成本   vNW jH!'  
cost of sales 銷貨成本   |3{&@7  
cost price 成本價格   H2r8,|XL  
credit 貸方   vMs;>lhtg  
credit note 收款通知單   /:\3 \{?0m  
creditor 債權人   /U$8TT8+-  
crossed check 橫線支票   a1.|X i'/z  
current account 往來活期賬戶   `T2<<<  
current asset 流動資產   a{!r`>I\f  
current liability 流動負債   gFPi7 o1  
current profit and loss 本期損益   RkuuogZ  
debit 借方   8seBT;S  
debt 債務   46h@j
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debtor 債務人   aV e/ gE  
deed 契據   ,&YTj>  
deferred assets 遞延資產   qUo-Dq>  
deferred liabilities 遞延負債   %vO<9fE|1  
delivery 交貨  
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delivery expense 送貨費   Bd3~EbFL  
delivery order 出貨單   *zWWmxcJa  
demand draft 即期匯票   ;$BdP7i:  
demand note 即期票據   ue8qIZH  
demurrage charge 延期費   Y& ] 8 {  
deposit 存款   CkRX>)=py  
deposit slip 存款單   3|rn] yZ  
depreciation 折舊   6<5Jq\-h  
direct cost 直接成本   gcJF`H/iNK  
direct labour 直接人工   ~SjZk|  
director 董事   -Y:ROoFOZ  
discount 折扣   q6wr=OWD  
discount on purchase 進貨折扣   N8!TZ~1$  
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