[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。   ;8 /+wBnm  
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acceptance 承兌   (PE8H~d  
account 賬戶   x1BDvTqW  
accountant 會計員   )SlUQ7f>  
accounting 會計   v\r7.l:hf  
accounting system 會計制度   %^)JaEUC  
accounts payable 應付賬款   @pEO@bbg>  
accounts receivable 應收賬款   : Oz7R:  
accumulated profits 累積利益   C$]%1<-Iv]  
adjusting entry ?#123;整記錄   VAG+y/q  
adjustment ?#123;整   HnYFE@Nl:U  
administration expense 管理費用   n+A'XBHk  
advances 預付   !EyGJa[i  
advertising expense 廣告費   d"e%tsj  
agency 代理   $=S'#^Z  
agent 代理人   1zEZ\G  
agreement 契約   '"G %0y  
allotments 分配數   /d]V{I~6  
allowance 津貼   3 MI) E  
amalgamation 合併   UHsrZgIRYT  
amortization 攤銷   p7ns(g@9  
amortized cost 應攤成本   3Wtv+L7Br  
annuities 年金   }G:uzud10  
applied cost 已分配成本   "gl:4|i'  
applied expense 已分配費用   4jyr\=42F'  
applied manufacturing expense 己分配製造費用   ^|hRu{QW  
apportioned charge 攤派費用   ]oWZ{#r2  
appreciation 漲價   Gh>fp  
article of association 公司章程   7! A%6  
assessment 課稅   >stVsFdV)  
assets 資產   eL$U M  
attorney fee 律師費   ,oi`BOh  
audit 審計   gPhw.e""  
auditor 審計員   7AFS)_w  
average 平均數   IP4b[|ef  
average cost 平均成本   O%q;,w{prW  
bad debt 壞賬   e7)%=F/)  
balance 餘額   >Qbc(}w  
balance sheet 資產負債表   ^J}$y7  
bank account 銀行賬戶   h/+I-],RF  
bank balance 銀行結存   j*Wh;I+h  
bank charge 銀行手續費   7)6Yfa]I%  
bank deposit 銀行存款   94k)a8-!  
bank discount 銀行貼現   K1wN9D{t'  
bank draft 銀行匯票   FsPDWy&x  
bank loan 銀行借款   ^*UfCoj9Z  
bank overdraft 銀行透支   A%czhF  
bankers acceptance 銀行承兌   r)@&2b"q  
bankruptcy 破產   !O-_
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bearer 持票人   }+RF~~H/  
beneficiary 受益人   36A.h,~  
bequest 遺產   H6 f; BS  
bill 票據   P@S;>t{TD  
bill of exchange 匯票   SAo
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bill of lading 提單   r(2'0JQ  
bills discounted 貼現票據   f[I'
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bills payable 應付票據   { `|YX_HS  
bills receivable 應收票據   )D-.7m.v]  
board of directors 董事會   LU IT=+  
bonds 債券   m+8b2H:V  
bonus 紅利    AqKx3p6  
book value 賬面價值   E["t Ccg  
bookkeeper 簿記員   IWRq:Gw  
bookkeeping 簿記   U.j\u>a  
branch office general ledger 支店往來賬戶   ~m09yc d<  
broker 經紀人   HtXBaIl\  
brought down 接前   /zP)2q^  
brought forward 接上頁   G mUs U{  
budget 預算   %oL&~6l$  
by-product 副產品   '<W,-i  
by-product sales 副產品銷售   RDZh>K PG  
capital 股本   WQmiG=Dw^  
capital income 資本收益   'GdlqbX(%  
capital outlay 資本支出   ~JRuMP  
capital stock 股本   <Ibr.L]  
capital stock certificate 股票   > FcA,  
carried down 移後   Fh4w0u*Q  
carried forward 移下頁    Dmv  
cash 現金   a. U:B [v`  
cash account 現金賬戶   3!w>"h0(  
cash in bank 存銀行現金   =|&"/$+s  
cash on delivery 交貨收款   W me1w\0  
cash on hand 庫存現金   h _7;UQH  
cash payment 現金支付   B+$Q"  
cash purchase 現購   }b\q<sNE{  
cash sale 現沽  
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cashier 出?#123;員   T(Gf~0HYF  
cashiers check 本票   6 {r[Dq  
certificate of deposit 存款單折   1~ u\]Zi=D  
certificate of indebtedness 借據   F$yFR  
certified check 保付支票   SR8Kzk{  
certified public accountant 會計師   )"3oe?  
charges 費用   c1!/jTX$  
charge for remittances 匯水手續費   *>*/|  
charter 營業執照   O|
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chartered accountant 會計師   _,1kcDu  
chattles 動產   +/lj~5:y  
check 支票   eKti+n.  
che stub 支票存根   kc']g:*]Y  
closed account 己結清賬戶   Gz5@1CF  
closing 結算   0Lz56e'j  
closing entries 結賬紀錄   x[@3;_'K  
closing stock 期末存貨   J0mCWtx&  
closing the book 結賬   <=2*UD |  
columnar journal 多欄日記賬   "8dnFrE  
combination 聯合   N6 (w<b  
commission 佣金   b%t9a\0V  
commodity 商品   A-!qO|E[-  
common stock 普通股   4xn^`xf9  
company 公司   WWD@rnsVf  
compensation 賠償   >b](v)  
compound interest 複利   Q>g$)-8  
consignee 承銷人   1L qJ@v0  
consignment 寄銷   Tka="eyIj3  
consignor 寄銷人   M@[gT?mv1  
consolidated balance sheet 合併資產負債表   R:m=HS_  
consolidated profit and loss account 合併損益表   \iSBLU  
consolidation 合併   .Tqvy)'  
construction cost 營建成本   SLA~F?t  
construction revenue 營建收入   _\[JMhd}  
contract 合同   c0p=/*s(  
control account 統制賬戶   P>Rqy  
copyright 版權   / hdl  
corporation 公司   :2gO) 'cD  
cost 成本   D5vtZu!"  
cost accounting 成本會計   CPM6T$_qE  
cost of labour 勞工成本   MdjMTe s  
cost of production 生產成本   mU>*NP(L  
cost of manufacture 製造成本   {X"] 92+  
cost of sales 銷貨成本   4c@F.I  
cost price 成本價格   /`@>v$oo  
credit 貸方   I;Y`rGj  
credit note 收款通知單   r:Cid*~m  
creditor 債權人   j".6  
crossed check 橫線支票   hd%F7D5  
current account 往來活期賬戶   cSDCNc*%  
current asset 流動資產   HhH'\-[t  
current liability 流動負債   ?y@pRe$2  
current profit and loss 本期損益   (2)9TpE;  
debit 借方   Oip..f0  
debt 債務   r26Wysi~%  
debtor 債務人   rrRC5h  
deed 契據   x"De 9SB  
deferred assets 遞延資產   K%Ml2V   
deferred liabilities 遞延負債   @6`@. iZ  
delivery 交貨   D$ z!wV  
delivery expense 送貨費   8}@a?QS(&  
delivery order 出貨單   P*sCrGO%  
demand draft 即期匯票    ?C\9
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demand note 即期票據   Xq^{P2\w1  
demurrage charge 延期費   "S#hzrEdYI  
deposit 存款   <N&f > 7  
deposit slip 存款單   r{&"]'/X  
depreciation 折舊   :\RB ^3;  
direct cost 直接成本   .?:~s8kB  
direct labour 直接人工   #oY7v,x\  
director 董事   >@
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discount 折扣   <Ux;dekz}  
discount on purchase 進貨折扣   OPjh"Hv  
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