[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。   [K'gvLt1  
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acceptance 承兌   G43r85LO  
account 賬戶   Fkq^2o ]  
accountant 會計員   9|v%bO  
accounting 會計   uN>5Eh&=Pf  
accounting system 會計制度   [;sTl~gC  
accounts payable 應付賬款   b(Tv
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accounts receivable 應收賬款   VY+P c/b  
accumulated profits 累積利益   rPGj+wL5-  
adjusting entry ?#123;整記錄   %d(= >  
adjustment ?#123;整   X?n=UebO^  
administration expense 管理費用   /7:+.#Ag`  
advances 預付   rKyulgP  
advertising expense 廣告費   N2duhI6  
agency 代理   8UqH"^9.Q7  
agent 代理人   gt02Csdt  
agreement 契約   v}d)uPl};  
allotments 分配數   ctjQBWE  
allowance 津貼   6o(IL-0]c  
amalgamation 合併   !U1 vW}H  
amortization 攤銷   k,k>w #&  
amortized cost 應攤成本   x|G :;{"+6  
annuities 年金   n_9Ex&?e  
applied cost 已分配成本   ka8Y+Gs  
applied expense 已分配費用   f% )9!qeW  
applied manufacturing expense 己分配製造費用   [wnp]'+!  
apportioned charge 攤派費用   !Hl]&  
appreciation 漲價   0BhcXHt  
article of association 公司章程   pq&[cA_w  
assessment 課稅   Y|Gp\  
assets 資產   2.b,8wT/  
attorney fee 律師費   m|c[C\)By  
audit 審計    HG?+b  
auditor 審計員   yGAFQ|+  
average 平均數   )OxcCV?5Z  
average cost 平均成本   qIsf!1I?  
bad debt 壞賬   hd~#I< 8;2  
balance 餘額   <r t$~}  
balance sheet 資產負債表   7*KUM6z  
bank account 銀行賬戶   -eyF9++`  
bank balance 銀行結存   VwPoQ9pIS  
bank charge 銀行手續費   X~D[CwA|`  
bank deposit 銀行存款   bp=r]nO  
bank discount 銀行貼現   QDJ "X  
bank draft 銀行匯票   vIOGDI>  
bank loan 銀行借款   -n"wXOx3  
bank overdraft 銀行透支   W&%,XwkQ  
bankers acceptance 銀行承兌   ?Y,^Moc:  
bankruptcy 破產   .'<K$:8@|  
bearer 持票人   Q!V:=d  
beneficiary 受益人   62zu;p9m  
bequest 遺產   p^<(.+P4  
bill 票據   51Y%"v t  
bill of exchange 匯票   Zp~yemERr  
bill of lading 提單   igk<]AwxS  
bills discounted 貼現票據   P @vUQ
 
bills payable 應付票據   lMvOYv  
bills receivable 應收票據   TPk?MeVy%W  
board of directors 董事會   vB_3lAJt@  
bonds 債券    8{2  
bonus 紅利   ?dCwo;~  
book value 賬面價值   -kMw[Y  
bookkeeper 簿記員   _Tor9Tj  
bookkeeping 簿記   72Y6gcg  
branch office general ledger 支店往來賬戶   xwof[BnEZ  
broker 經紀人   N\g=9o|Q  
brought down 接前   rMbq_
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brought forward 接上頁   #YE?&5t  
budget 預算   |yeQz  
by-product 副產品   C:5-h(#  
by-product sales 副產品銷售   .G!xcQ`?  
capital 股本   R2sG'<0B0  
capital income 資本收益   QDQ"Sc06  
capital outlay 資本支出   2WFZ6  
capital stock 股本   :#^qn|{e  
capital stock certificate 股票  
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carried down 移後   I\k<PglRA  
carried forward 移下頁   X%IqZ{{  
cash 現金   bN zb#P#hP  
cash account 現金賬戶   yef\Y3X  
cash in bank 存銀行現金   :QGo -,6-  
cash on delivery 交貨收款   S1U0sP@o  
cash on hand 庫存現金   Nb&j?./  
cash payment 現金支付   
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cash purchase 現購   ^ WO3,  
cash sale 現沽   e>Z&0lV:  
cashier 出?#123;員   %0C [v7\  
cashiers check 本票   nJN-U+)u  
certificate of deposit 存款單折   W{"sB:E  
certificate of indebtedness 借據   $ItmYj.m  
certified check 保付支票   v-3VzAd=*&  
certified public accountant 會計師   .s*N1 U?h  
charges 費用   &`l\Q\_[@  
charge for remittances 匯水手續費   0@-4.IHl  
charter 營業執照   ;kk[x8
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chartered accountant 會計師   U+x^! {[/  
chattles 動產   (6ga*5 <  
check 支票   OlRXgJ  
che stub 支票存根   `5?0yXK  
closed account 己結清賬戶   r
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closing 結算   H@1'El\9  
closing entries 結賬紀錄   =eU=\td^  
closing stock 期末存貨   j*?8w(!  
closing the book 結賬   /GO-  
columnar journal 多欄日記賬   :$b`n  
combination 聯合   t[`LG)   
commission 佣金   ?pW1}:z  
commodity 商品   m1pA]}Y/5o  
common stock 普通股   BJux5Nh  
company 公司   2j%=o?me^p  
compensation 賠償   &S{r;N5u  
compound interest 複利   1]Xx{j<  
consignee 承銷人   >fXtu:C-!J  
consignment 寄銷   h$'6."I  
consignor 寄銷人   H_RfIX)X  
consolidated balance sheet 合併資產負債表   D#&9zR86F  
consolidated profit and loss account 合併損益表   U*=E(l  
consolidation 合併   \ T#|<=  
construction cost 營建成本   mBErU6?X,A  
construction revenue 營建收入   a
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contract 合同   uAA2G\3  
control account 統制賬戶   d*d:-f~q  
copyright 版權   ?0/$RpFEM#  
corporation 公司   >k\pSV[  
cost 成本   940:NOgm  
cost accounting 成本會計   2@ZVEN  
cost of labour 勞工成本   &6vaLx  
cost of production 生產成本   z;1dMQ,#  
cost of manufacture 製造成本   p [C 9g  
cost of sales 銷貨成本   B8Fb$  
cost price 成本價格   $\NqD:fgb  
credit 貸方   =l43RawAmu  
credit note 收款通知單   #4bT8kq  
creditor 債權人   Ljm`KE\Q;t  
crossed check 橫線支票   T-a>k.}y  
current account 往來活期賬戶   -H6[{WVW!  
current asset 流動資產   S<i1t[E@W  
current liability 流動負債   ]%A> swCpn  
current profit and loss 本期損益   jlj ge=#c2  
debit 借方   4}m9,  
debt 債務   l'(FM^8jv  
debtor 債務人   Q<V(#)*  
deed 契據   lwf4
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deferred assets 遞延資產   U~][ ph  
deferred liabilities 遞延負債   bIiuna\  
delivery 交貨   X3}eq|r9  
delivery expense 送貨費   VG 5*17nf5  
delivery order 出貨單   X+]>pA  
demand draft 即期匯票   }e$  
demand note 即期票據   ;|vP|X
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demurrage charge 延期費   B%6cgm,  
deposit 存款   <8b1OdA  
deposit slip 存款單   ;-VZVp}Y  
depreciation 折舊   +Xs
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direct cost 直接成本   Z|E9 }Il]  
direct labour 直接人工   v>wN O  
director 董事   @??3d9I  
discount 折扣   33DP?nI}  
discount on purchase 進貨折扣   v](Y n)#  
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