[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。   NWwtq&pz2  
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acceptance 承兌   M &EJFpc*  
account 賬戶   7:q-NzE\6  
accountant 會計員   4m!3P"$  
accounting 會計   H08YMP>dc  
accounting system 會計制度   'wlP`7&Tn  
accounts payable 應付賬款   :BxYaAVt^  
accounts receivable 應收賬款   Y'*h_K  
accumulated profits 累積利益   c!wB'~MS#  
adjusting entry ?#123;整記錄   f_2^PF>?  
adjustment ?#123;整   ~EkGG .  
administration expense 管理費用   l"y9XO|  
advances 預付   vS__*}^   
advertising expense 廣告費   @wJa33QT  
agency 代理   afq +;Sh  
agent 代理人   g}r5ohqC#  
agreement 契約   .V:<w~=b  
allotments 分配數   }eFUw  
allowance 津貼   G*p.JsZP  
amalgamation 合併   G/44gKl  
amortization 攤銷   'c(Y")QP  
amortized cost 應攤成本   T  FNU+  
annuities 年金   (`/i1#nR  
applied cost 已分配成本   ibUPd."W  
applied expense 已分配費用   xm,yqM!0A  
applied manufacturing expense 己分配製造費用   5<?$/H|
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apportioned charge 攤派費用   zR_l^NK  
appreciation 漲價   b+apNph  
article of association 公司章程   >Nl~"J|]q  
assessment 課稅   k\Tm?^L)  
assets 資產   EoWzHa  
attorney fee 律師費   Eakjsk  
audit 審計   luog_;{h+  
auditor 審計員   Cs=i9.-A  
average 平均數   N ] /d  
average cost 平均成本   }mZ*f y0t  
bad debt 壞賬   xi=uXxl  
balance 餘額   Yx c >+mx  
balance sheet 資產負債表   pR>QIZq<gT  
bank account 銀行賬戶   [N+ruc?)  
bank balance 銀行結存   uxiX"0)g>  
bank charge 銀行手續費   4tNgK[6M  
bank deposit 銀行存款   G)|HFcE  
bank discount 銀行貼現   T7_rnEOO   
bank draft 銀行匯票   LgKEg90w(  
bank loan 銀行借款   Ps4A B#3  
bank overdraft 銀行透支   }kef r
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bankers acceptance 銀行承兌   Z i&X ,K~  
bankruptcy 破產   Q_Squuk  
bearer 持票人   cNCBbOMr  
beneficiary 受益人   uW_ /7ex  
bequest 遺產   vAxtNRS  
bill 票據   {z ~ '  
bill of exchange 匯票   m]pvJJ@  
bill of lading 提單   o!0a8i  
bills discounted 貼現票據   S]@iS[|?  
bills payable 應付票據   o7B+f  
bills receivable 應收票據   n:z>l,`C]  
board of directors 董事會   vB4qJ{f  
bonds 債券   W7>_nK+g?  
bonus 紅利   ,W;8!n0  
book value 賬面價值   T,@7giQg@  
bookkeeper 簿記員   YP97D n  
bookkeeping 簿記   (I g *iJ%2  
branch office general ledger 支店往來賬戶   `o'sp9_3  
broker 經紀人   KJZY.7  
brought down 接前   Ia" Mi+{  
brought forward 接上頁   L6qA=b~iz  
budget 預算   ^E*C~;^S  
by-product 副產品   b~echOj  
by-product sales 副產品銷售   K2v
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capital 股本   -W  vAmi  
capital income 資本收益   Ut@)<N  
capital outlay 資本支出   ^T>.04";x  
capital stock 股本   CcETS}Q0C  
capital stock certificate 股票   wO NQlt  
carried down 移後   |REU7? B  
carried forward 移下頁   -ZJ:<  
cash 現金   JD lIf  
cash account 現金賬戶   K?WqA
VK  
cash in bank 存銀行現金   i?9Lf  
cash on delivery 交貨收款   NYRNop( N#  
cash on hand 庫存現金   <h0ptCB  
cash payment 現金支付   Id1[}B-T  
cash purchase 現購   AlV2tffY^  
cash sale 現沽   |V]E8Qt  
cashier 出?#123;員   2V 'Tt3  
cashiers check 本票   !{\c`Z<#  
certificate of deposit 存款單折   /2I("x]  
certificate of indebtedness 借據   V4D&&0&n  
certified check 保付支票   _bsfM;u.%  
certified public accountant 會計師   ST.W{:X   
charges 費用   ttrp|(  
charge for remittances 匯水手續費   YSmz)YfX9  
charter 營業執照   cMAfW3j: ;  
chartered accountant 會計師   )I_I?e  
chattles 動產   cd#TKmh7re  
check 支票   y0^FTSQ|  
che stub 支票存根   beoMLHp  
closed account 己結清賬戶   huE#VY /t  
closing 結算   uqH;1T;s  
closing entries 結賬紀錄   e{/\znBS%  
closing stock 期末存貨   /8R1$7  
closing the book 結賬   @"0qS:s]X  
columnar journal 多欄日記賬   ,"v%  
combination 聯合    t&]IgF  
commission 佣金   SQK6BEjE8  
commodity 商品   hBw~l?G  
common stock 普通股   ( d.i np(  
company 公司   L3\{{QOA  
compensation 賠償   -Zh+5;8g  
compound interest 複利   !JA63  
consignee 承銷人   oY: "nE  
consignment 寄銷   |@nXlZE  
consignor 寄銷人   LV0{~g(!%  
consolidated balance sheet 合併資產負債表   'M{_S  
consolidated profit and loss account 合併損益表   WM g^W(  
consolidation 合併   s+11) ~  
construction cost 營建成本   W` V  
construction revenue 營建收入   2o;M:+KQ)  
contract 合同   2}AV_]]  
control account 統制賬戶   q ^?{6}sy  
copyright 版權   zb(u?U  
corporation 公司   `JCC-\9T_  
cost 成本   Qt$Q/<8U  
cost accounting 成本會計   "%Ak[04'  
cost of labour 勞工成本   a@./e @
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cost of production 生產成本   $) $sApB  
cost of manufacture 製造成本   y;H 3g#  
cost of sales 銷貨成本   <LE>WfmC  
cost price 成本價格   KpL82  
credit 貸方   5+r#]^eQY-  
credit note 收款通知單   CT : ac64  
creditor 債權人   LO229`ARr|  
crossed check 橫線支票   |V&k1{V  
current account 往來活期賬戶   +?p ;,Z%5  
current asset 流動資產   5`J. ic  
current liability 流動負債   ]_h"2|  
current profit and loss 本期損益   E^!%m8--  
debit 借方   o0q{:An_Z  
debt 債務   =Ev } v  
debtor 債務人   Q1rwTg\  
deed 契據   K67x.PZ  
deferred assets 遞延資產   wU3Q  
deferred liabilities 遞延負債   =uH`EkY:  
delivery 交貨   Kh>^;`h  
delivery expense 送貨費   'D bHXS7N  
delivery order 出貨單   1JM~Ls%Z  
demand draft 即期匯票   k"6^gup(U  
demand note 即期票據   $8 Zw<aEJ  
demurrage charge 延期費   >9DgsA`'  
deposit 存款   cg4,PI%hz  
deposit slip 存款單   & 3gni4@@  
depreciation 折舊   ``={FaV~m  
direct cost 直接成本   +MEWAW[}^  
direct labour 直接人工   S=o/n4@}  
director 董事   C5m*pGImG  
discount 折扣   g7F>o76M  
discount on purchase 進貨折扣   QwiC2}/  
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