[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。   Um`KmM3  
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acceptance 承兌   # E8?2]  
account 賬戶   !_c6 `o W  
accountant 會計員   ?0z/i^I  
accounting 會計   {~g7&+9x*
 
accounting system 會計制度   :TnU}i_/h  
accounts payable 應付賬款   qOyS8tA.H  
accounts receivable 應收賬款   eo!+UFZbY  
accumulated profits 累積利益   %Y|AXxR  
adjusting entry ?#123;整記錄   L4u.cHJ}0  
adjustment ?#123;整   f<<$!]\  
administration expense 管理費用   b=WkRj  
advances 預付   Zcc7 7dRA  
advertising expense 廣告費   |D'!.$7%  
agency 代理   }VH2G94Ll  
agent 代理人   drwxrZt   
agreement 契約   T{#=A$vu  
allotments 分配數   X^m@*,[s  
allowance 津貼   m^/>C-&C  
amalgamation 合併   '}>8+vU`  
amortization 攤銷   <A\g*ld  
amortized cost 應攤成本   @ K2Ncb7  
annuities 年金   Mj19;nc0I  
applied cost 已分配成本   l`j@QP  
applied expense 已分配費用   [>j.x2=  
applied manufacturing expense 己分配製造費用   %2G3+T8*x  
apportioned charge 攤派費用   m<MN. R7  
appreciation 漲價   "4*QA0 As  
article of association 公司章程   9]{Ss$W3x  
assessment 課稅   [c=![*}/  
assets 資產   r|3u]rt  
attorney fee 律師費   'P&r^V\~(/  
audit 審計   9/#b1NGv  
auditor 審計員   wlP% U  
average 平均數   >Mm.MNU  
average cost 平均成本   l,b_'
m@  
bad debt 壞賬   j_zy"8Y{  
balance 餘額   A>:31C  
balance sheet 資產負債表   AMK3I`=8WO  
bank account 銀行賬戶   %a-
fxV[  
bank balance 銀行結存   ')fIa2dO/  
bank charge 銀行手續費   k.Z?BNP  
bank deposit 銀行存款   yW"}%) d  
bank discount 銀行貼現   -fK_F6_\]  
bank draft 銀行匯票   ^M1O)   
bank loan 銀行借款   Mw;^`ZxT  
bank overdraft 銀行透支   qNkX:| j  
bankers acceptance 銀行承兌   ,fm{ krE  
bankruptcy 破產   B=%YD"FAv  
bearer 持票人   U[@B63];0  
beneficiary 受益人   MF::At[4  
bequest 遺產   .d4&s7n0  
bill 票據   MY&?*pV)  
bill of exchange 匯票   j8t_-sU9 i  
bill of lading 提單   vZSwX@0  
bills discounted 貼現票據   ] RW*3X  
bills payable 應付票據   \5) ZI'q  
bills receivable 應收票據   ?3iN)*Ut  
board of directors 董事會   fvDcE]_%H  
bonds 債券   C[JPohm  
bonus 紅利   }-WuHh#  
book value 賬面價值   X=JAyxY  
bookkeeper 簿記員   _x7>d:C  
bookkeeping 簿記   k0DX|O8mXV  
branch office general ledger 支店往來賬戶   .ityudT<  
broker 經紀人   p*Hf<)}  
brought down 接前   hN1{?PQ  
brought forward 接上頁   |Gb~[6u   
budget 預算   r
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by-product 副產品   j 2Jew  
by-product sales 副產品銷售   JG'&anbm  
capital 股本   dC">AW  
capital income 資本收益   Jz_`dLL^w  
capital outlay 資本支出   B|BJkY'  
capital stock 股本   xx%*85<  
capital stock certificate 股票   `&A-m8X  
carried down 移後   9kU|?JE  
carried forward 移下頁   N8]d0  
cash 現金   8DlRD$_:&  
cash account 現金賬戶   gO!:WD  
cash in bank 存銀行現金   fAeq(tI=  
cash on delivery 交貨收款   _d3/="=  
cash on hand 庫存現金   &e
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cash payment 現金支付   g*:f#u5  
cash purchase 現購   %XWb|-=  
cash sale 現沽   Mqsw YK-s  
cashier 出?#123;員   ?u M2|Nk  
cashiers check 本票   9=MxuBl  
certificate of deposit 存款單折   WAh{*$Rpl  
certificate of indebtedness 借據   @1 )][r-7  
certified check 保付支票   j}DG  +M  
certified public accountant 會計師   ).>O6A4:C  
charges 費用   J.npv1F  
charge for remittances 匯水手續費   @X0$X+]E*8  
charter 營業執照   e_CgZ  
chartered accountant 會計師   kR(hUc1O  
chattles 動產   ob>2SU[Y  
check 支票   0SWec7G  
che stub 支票存根   W6uz G  
closed account 己結清賬戶   H9T'{R*FC  
closing 結算   1x4{
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closing entries 結賬紀錄   >I.X]<jI  
closing stock 期末存貨   h{M.+I$}C  
closing the book 結賬   mE_?E&T`|  
columnar journal 多欄日記賬   Z&0*\.6S~  
combination 聯合   UPJ3YpK  
commission 佣金   #s^~'2^%4  
commodity 商品   9mH/xP:y  
common stock 普通股   GbZqLZ0  
company 公司   q:ZF6o`Z83  
compensation 賠償   L(eLxw e%  
compound interest 複利   TW?A/GoXI  
consignee 承銷人   xD<:'-ri>  
consignment 寄銷   SdBo sB3v>  
consignor 寄銷人   `G^MTDp?L+  
consolidated balance sheet 合併資產負債表   %,G0)t   
consolidated profit and loss account 合併損益表   c2<JS:!*  
consolidation 合併   2_lb+@[W  
construction cost 營建成本   |cCrLa2*-  
construction revenue 營建收入   (Y%pk76d  
contract 合同   b7h0V4w  
control account 統制賬戶   t#6@~49  
copyright 版權   $&iw(BIq  
corporation 公司   =h9&`iwiu  
cost 成本   Z-,'M tD  
cost accounting 成本會計   !Wz%Hy:ZK  
cost of labour 勞工成本   W rNm:
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cost of production 生產成本   q}mQm'   
cost of manufacture 製造成本   Fm3B8Int  
cost of sales 銷貨成本   H$i4OQ2  
cost price 成本價格   ?4,e?S6,[  
credit 貸方   N v,Yikf  
credit note 收款通知單   h"{Z%XPX#  
creditor 債權人   B'L l\<mq@  
crossed check 橫線支票   2-*zevPiG=  
current account 往來活期賬戶   +WYXj  
current asset 流動資產   2pEr s|r  
current liability 流動負債   EpCsJ08K  
current profit and loss 本期損益   \-B8
`ah  
debit 借方   w(KB=lA2  
debt 債務   B&E qd  
debtor 債務人   qZ6Mk9@M  
deed 契據   ,KHebv!  
deferred assets 遞延資產   VMZ"i1rP  
deferred liabilities 遞延負債   ,f;YJHEx8  
delivery 交貨   syYe0~  
delivery expense 送貨費   +84JvOkWi  
delivery order 出貨單   )ieT/0nt  
demand draft 即期匯票   z\fmwI  
demand note 即期票據   9$pQ|e0t
J  
demurrage charge 延期費   4iiW{rh4  
deposit 存款   S0 AaJty  
deposit slip 存款單   q;p:)Q"  
depreciation 折舊   [80L|?, *  
direct cost 直接成本   3~7X2}qU  
direct labour 直接人工   O%.c%)4Xo  
director 董事   D`2c61jyc  
discount 折扣   9fyJw1  
discount on purchase 進貨折扣   O*dN+o  
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