[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。   GVmC }>z  
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acceptance 承兌   EMVk:Vt]  
account 賬戶   _GVE^yW~ z  
accountant 會計員   Tub1Sv>J  
accounting 會計   q,[k7&HS  
accounting system 會計制度   =N YgGEFq.  
accounts payable 應付賬款   8YuJ8KC  
accounts receivable 應收賬款   0HGlf  
accumulated profits 累積利益   Q~Ay8L+  
adjusting entry ?#123;整記錄   ,:D=gQ@`  
adjustment ?#123;整   %KGq*|GUu  
administration expense 管理費用   aWyUu/g<A`  
advances 預付   di~]HUZh)  
advertising expense 廣告費   K)\(wxv  
agency 代理   ShQ|{P9  
agent 代理人   ?Bo?JMV  
agreement 契約   F%xK"l`&  
allotments 分配數   `N
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allowance 津貼   O^5 UB~  
amalgamation 合併   kOw=c Gt  
amortization 攤銷   ]UDd :2yt  
amortized cost 應攤成本   10p8|9rE}B  
annuities 年金   ^>C11v  
applied cost 已分配成本   qE )Y}oN  
applied expense 已分配費用   5L8&/EN9-  
applied manufacturing expense 己分配製造費用   _ Yfmxn8V  
apportioned charge 攤派費用   \gLxC  
appreciation 漲價   otO j^xU  
article of association 公司章程   9YB2e84j  
assessment 課稅   PU W[e%  
assets 資產   >lrhHU  
attorney fee 律師費   u*2f
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audit 審計   ^YGTh0$W  
auditor 審計員   ?w-1:NWjt  
average 平均數   &5?G-mn  
average cost 平均成本   S}[l*7  
bad debt 壞賬   5iVQc-m&  
balance 餘額   m6^ 5S  
balance sheet 資產負債表   |^R*4;Phe  
bank account 銀行賬戶   Yu'a<5f  
bank balance 銀行結存   4'',6KJ@  
bank charge 銀行手續費   7p
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bank deposit 銀行存款   k<H%vg>{~s  
bank discount 銀行貼現   2nv[1@M  
bank draft 銀行匯票   )l&D]3$6K  
bank loan 銀行借款   ?v:Z U~i  
bank overdraft 銀行透支   bNGCOj  
bankers acceptance 銀行承兌   Gqb])gXpl  
bankruptcy 破產   B MM--y@  
bearer 持票人   owvS/"@  
beneficiary 受益人   Ojq]HM6f  
bequest 遺產   7h%4]  
bill 票據   K UKACUL  
bill of exchange 匯票   #)o7"PW:  
bill of lading 提單   i31<].|kA*  
bills discounted 貼現票據   .wmnnvtl,  
bills payable 應付票據   `\bT'~P  
bills receivable 應收票據   \q "N/$5{f  
board of directors 董事會   #EDEYEW7  
bonds 債券   uRE*%d>  
bonus 紅利   re^Hc(8M  
book value 賬面價值   Tzzq#z&F  
bookkeeper 簿記員   .h4\{|  
bookkeeping 簿記   Bq@zaMv  
branch office general ledger 支店往來賬戶   /.Fj.6U5  
broker 經紀人   V|'1tB=;*1  
brought down 接前   zvY+R\,in  
brought forward 接上頁   03k?:D+5  
budget 預算   Tkw;pb  
by-product 副產品   8Hi!kc;f6>  
by-product sales 副產品銷售   |S&5es-yW  
capital 股本   ]N^*tO  
capital income 資本收益   9xFO]Y"  
capital outlay 資本支出   [84F09HU  
capital stock 股本   Iy';x  
capital stock certificate 股票   ?P/AC$:|I  
carried down 移後   z x@$RS+]  
carried forward 移下頁   pXu/(&?  
cash 現金   Z o=]dBp.  
cash account 現金賬戶   G,XPT,:%  
cash in bank 存銀行現金   Y
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cash on delivery 交貨收款   !lTda<;]  
cash on hand 庫存現金    Ow:1?Z{4  
cash payment 現金支付   oFDz;6  
cash purchase 現購  
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cash sale 現沽   G_ >G'2  
cashier 出?#123;員   8 TiG3  
cashiers check 本票   C3XmK}h  
certificate of deposit 存款單折   0:=ZkEEeU  
certificate of indebtedness 借據   ,qQG;w,m  
certified check 保付支票   $g10vF3  
certified public accountant 會計師   }tG3tz0%fX  
charges 費用   H={&3poBz  
charge for remittances 匯水手續費   +*}{`L- :  
charter 營業執照   N@x g:xr  
chartered accountant 會計師   ?+0GfIV  
chattles 動產   >9H@|[C  
check 支票   wW2d\Zd&  
che stub 支票存根   `_v
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closed account 己結清賬戶   kW@,$_cK  
closing 結算   80pid[F  
closing entries 結賬紀錄   X^@I].  
closing stock 期末存貨   445o DkG  
closing the book 結賬   +nL+N  
columnar journal 多欄日記賬   71fk.16  
combination 聯合   W_`A"WdT.  
commission 佣金   LD>\#q8a*  
commodity 商品   ytz SAbj  
common stock 普通股   EH*o"N`!r  
company 公司   K_/zuTy  
compensation 賠償   l;A,0,i  
compound interest 複利   ::5E8919  
consignee 承銷人   F {+`uG  
consignment 寄銷   p(F" /  
consignor 寄銷人   g(C|!}ex/  
consolidated balance sheet 合併資產負債表   B,WTHU[AV  
consolidated profit and loss account 合併損益表   *sw7niw  
consolidation 合併   S4^N^lQ]  
construction cost 營建成本   2@=IT0[E\  
construction revenue 營建收入   d[ D&J  
contract 合同   3+Qxg+<  
control account 統制賬戶   w Y  
copyright 版權   ->^~KVh&  
corporation 公司   errH>D~  
cost 成本   '8Ztj  
cost accounting 成本會計   "=. t 36#  
cost of labour 勞工成本   b5G}3)'w  
cost of production 生產成本   ;`YkMS`=W  
cost of manufacture 製造成本   mmXm\]r>4  
cost of sales 銷貨成本   e({9]  
cost price 成本價格   >Esz iRm  
credit 貸方   :O<bA&:d  
credit note 收款通知單   wC_l@7t  
creditor 債權人   }[+!$#  
crossed check 橫線支票   y&m0Lz53Z  
current account 往來活期賬戶   ~[WF_NU1y  
current asset 流動資產   gi/@j   
current liability 流動負債   A- YBQPE  
current profit and loss 本期損益   /cr}N%HZB  
debit 借方   2&PPz}Sw  
debt 債務   h%; e0Xz|  
debtor 債務人   GNf482  
deed 契據   m([(:.X/IX  
deferred assets 遞延資產   #11NPo9  
deferred liabilities 遞延負債   0MMEo~dih  
delivery 交貨   'ly?P8h  
delivery expense 送貨費   =]`lN-rYw  
delivery order 出貨單   K;hh&sTB  
demand draft 即期匯票   {5r0v#;  
demand note 即期票據   KlV:L 4a~  
demurrage charge 延期費   VV4Gjc  
deposit 存款   B vo5-P6XY  
deposit slip 存款單   ~\)qi=  
depreciation 折舊   {Gq*e/  
direct cost 直接成本   kE8>dmH23  
direct labour 直接人工   p(;U@3G  
director 董事   Zv11uH-C  
discount 折扣   `@d<n  
discount on purchase 進貨折扣   v2r&('pV  
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