[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。   MUnEuhXTr  
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acceptance 承兌   M_g?<rK  
account 賬戶   sEMQ  
accountant 會計員   `h:34RC;  
accounting 會計   HpZ1xT  
accounting system 會計制度   z2_6??tS/c  
accounts payable 應付賬款   d?wc*N3  
accounts receivable 應收賬款   +M' H0-[  
accumulated profits 累積利益   AN!s{7V3  
adjusting entry ?#123;整記錄   PHOP%hI$  
adjustment ?#123;整   Rk!X]-`=  
administration expense 管理費用   w| `h[/,  
advances 預付   [AMAa]^  
advertising expense 廣告費   >NYW{(j  
agency 代理   ^=>Tk$ _2  
agent 代理人   Hso|e?Z  
agreement 契約   'R-3fO???  
allotments 分配數   ?;[w
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allowance 津貼   7xRl9  
amalgamation 合併   2 3OC2|  
amortization 攤銷   wE+${B03  
amortized cost 應攤成本   '3zc|eJt&  
annuities 年金   P3$Q&^?  
applied cost 已分配成本   8J$|NYv_b  
applied expense 已分配費用   }PTV] q%  
applied manufacturing expense 己分配製造費用   'AN>`\mR$  
apportioned charge 攤派費用   hGpv2>M  
appreciation 漲價   BauU{:Sh  
article of association 公司章程   n]E?3UGD@W  
assessment 課稅   MxT-1&XL  
assets 資產   DC{>TC[p1k  
attorney fee 律師費   aDO!  
audit 審計   C74a(Bk}H  
auditor 審計員   '>r7 V  
average 平均數   ULMu19>  
average cost 平均成本   *G* k6.9W!  
bad debt 壞賬   Z&;uh_EC  
balance 餘額   ^R:cd8+?%  
balance sheet 資產負債表   phM>.y_  
bank account 銀行賬戶   s"t$0cH9  
bank balance 銀行結存   n2iJ%_zp  
bank charge 銀行手續費   tH-C8Qxy  
bank deposit 銀行存款   0`^&9nR  
bank discount 銀行貼現   Y "/]|'p  
bank draft 銀行匯票   >0"+4<72  
bank loan 銀行借款   6i1LjLB  
bank overdraft 銀行透支   r-:Uz\gM  
bankers acceptance 銀行承兌   4^M  
bankruptcy 破產   ZIQ [bE7  
bearer 持票人   O#F4WWF  
beneficiary 受益人   
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bequest 遺產   =weSyZ1~  
bill 票據   .ev?"!Vpp9  
bill of exchange 匯票   ZpnxecJUJ  
bill of lading 提單   Y'8?.a
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bills discounted 貼現票據   6_FE4RR[  
bills payable 應付票據   UEguF&  
bills receivable 應收票據   Ft&]7dT{W  
board of directors 董事會   Ymg|4
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bonds 債券   .>WxDQIo  
bonus 紅利   RS8Hf~0G  
book value 賬面價值   XCBL}pNkR  
bookkeeper 簿記員    iKT[=c  
bookkeeping 簿記   HhvdqvIEG  
branch office general ledger 支店往來賬戶   CL U
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broker 經紀人   Fvbh\m ~  
brought down 接前   JU)dr4S?  
brought forward 接上頁   |aVn&qK  
budget 預算   2+e}*&iQpp  
by-product 副產品   s+<Yg
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by-product sales 副產品銷售   Z'.AAOG  
capital 股本   a6uJYhS~  
capital income 資本收益   eS~LF.^Jw  
capital outlay 資本支出   0eDHu  
capital stock 股本   Zcx`SC-0  
capital stock certificate 股票   LGw$v[wb  
carried down 移後   G;l_|8<t#\  
carried forward 移下頁   ppVHLrUh  
cash 現金   ,,q10iF  
cash account 現金賬戶   u)+8S/ )  
cash in bank 存銀行現金   ZZzMO6US0  
cash on delivery 交貨收款   .nx 2";oi  
cash on hand 庫存現金   v@ lM3_rbO  
cash payment 現金支付   @U& QI*  
cash purchase 現購   8~@c)Z;  
cash sale 現沽   V<T9&8l+:  
cashier 出?#123;員   ddJe=PUb  
cashiers check 本票   kY-N>E:  
certificate of deposit 存款單折   J;8IY=  
certificate of indebtedness 借據   JehrDC2N  
certified check 保付支票   H[U!%Z  
certified public accountant 會計師   fof
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charges 費用   GLeK'0Q@  
charge for remittances 匯水手續費   Dv5D~on{  
charter 營業執照   r{L> F]Tw  
chartered accountant 會計師   3sy (vC  
chattles 動產   2y;Skp  
check 支票   VJ]JjB j  
che stub 支票存根   $QN"wL||  
closed account 己結清賬戶   ! |<Fo'U  
closing 結算   \o*5  
closing entries 結賬紀錄   ,9zjFI  
closing stock 期末存貨   1mOh{:1u  
closing the book 結賬   g| I6'K!<  
columnar journal 多欄日記賬   iTgt}]L  
combination 聯合   o,AAC
  
commission 佣金   l5!|I:
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commodity 商品   $_"'&zQ'  
common stock 普通股   "n(hfz0y%  
company 公司   v3~?;f,l  
compensation 賠償   SB H(y)  
compound interest 複利   !Qu"BF  
consignee 承銷人   a|t$l=|DD  
consignment 寄銷   IP xiV]c  
consignor 寄銷人   `{3<{wgw  
consolidated balance sheet 合併資產負債表   p6>Svcc  
consolidated profit and loss account 合併損益表   zPn+V7F  
consolidation 合併   vW
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construction cost 營建成本   4i)1'{e  
construction revenue 營建收入   /R]U}o^/(%  
contract 合同   H<i]V9r  
control account 統制賬戶   &^ 1$^=  
copyright 版權   '3/4?wi  
corporation 公司   {FeDvhv  
cost 成本   A5c%SCq;
 
cost accounting 成本會計   i[7\[  
cost of labour 勞工成本   Dp,L/1GQ8  
cost of production 生產成本   ?+@n3]`0  
cost of manufacture 製造成本   |W,& Hl7  
cost of sales 銷貨成本   4;e5H_}Oo  
cost price 成本價格   y- '$(x
 
credit 貸方   @vC4[:"pD}  
credit note 收款通知單   _{I3i:f9X8  
creditor 債權人   4VJ-,Z  
crossed check 橫線支票   x nsLf?>]  
current account 往來活期賬戶   )WNzWUfn=z  
current asset 流動資產   CGW.I$u  
current liability 流動負債   LO9=xGj.  
current profit and loss 本期損益   eenH0Ovv  
debit 借方   KKja/p  
debt 債務   n4;.W#\  
debtor 債務人   X9v.1s,  
deed 契據   :C(=&g<]D  
deferred assets 遞延資產   >*~L28Fyn  
deferred liabilities 遞延負債   oR)Jznmi}  
delivery 交貨   QO<jI#  
delivery expense 送貨費   M'7fO3&|  
delivery order 出貨單   PS)4 I&;U  
demand draft 即期匯票   %aG5F}S2~  
demand note 即期票據   cM(:xv  
demurrage charge 延期費   n,vct<&z@  
deposit 存款   \:%(q/v"X  
deposit slip 存款單   Sq>d t[7  
depreciation 折舊   bn|I>e  
direct cost 直接成本   ?ZV/U!y  
direct labour 直接人工   g!g#]9j  
director 董事   \j@OZ  
discount 折扣   2%DSUv:H%  
discount on purchase 進貨折扣   faEt6  
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