[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。   xN":2qy#T  
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acceptance 承兌   %V" +}Dr  
account 賬戶   LMhY"/hAXa  
accountant 會計員   McMK|_H  
accounting 會計   >8{`q!=|~  
accounting system 會計制度   f%"_U'  
accounts payable 應付賬款   Qe=Q8c
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accounts receivable 應收賬款   F.* snF  
accumulated profits 累積利益   N_WA4?rB  
adjusting entry ?#123;整記錄   xF:poi  
adjustment ?#123;整   C">=2OO  
administration expense 管理費用   wW)&Px n  
advances 預付   ]mGsNQ ].H  
advertising expense 廣告費   7 +W?Qo  
agency 代理   9gIJX?  
agent 代理人   +#*z"a`  
agreement 契約   Vp0GmZ  
allotments 分配數   qh'f,#dI}  
allowance 津貼   E'kQ  
amalgamation 合併   "1j\ZCXK_Z  
amortization 攤銷   VRN9yn2  
amortized cost 應攤成本   U"R.!=v  
annuities 年金   Q`wA"mw6k  
applied cost 已分配成本   eG)/&zQ8  
applied expense 已分配費用   <raqp Oo&  
applied manufacturing expense 己分配製造費用   t>=y7n&q  
apportioned charge 攤派費用   ~uD;_Y=u)r  
appreciation 漲價   7g<`wLAH  
article of association 公司章程   b-=[(]_$h  
assessment 課稅   f"=4,  
assets 資產  
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attorney fee 律師費   So]FDd  
audit 審計   8GAQVe^$-  
auditor 審計員   (Vv[  
average 平均數   QbKYB
 
average cost 平均成本   d/99!+r  
bad debt 壞賬   
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balance 餘額   "5DAGMU  
balance sheet 資產負債表   _"t.1+-K  
bank account 銀行賬戶   d4eCBqx  
bank balance 銀行結存   dfkTDG+
 
bank charge 銀行手續費   9P>S[=  
bank deposit 銀行存款   KUqS(u   
bank discount 銀行貼現   t 6
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bank draft 銀行匯票   T_B.p*\BM  
bank loan 銀行借款    DlkKQ  
bank overdraft 銀行透支   pvd
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bankers acceptance 銀行承兌   4uVmhjT:X  
bankruptcy 破產   f*&JfP  
bearer 持票人   |JQP7z6j]  
beneficiary 受益人   3g "xm  
bequest 遺產   )BTs *7 j  
bill 票據   <cOE6;d#  
bill of exchange 匯票   XI(
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bill of lading 提單   p$G3r0@  
bills discounted 貼現票據   >-o:> 5  
bills payable 應付票據   (tz]!Aa{s  
bills receivable 應收票據   KX}dn:;(3  
board of directors 董事會   _89G2)U=C  
bonds 債券   )Is*- W  
bonus 紅利   qJzK8eW  
book value 賬面價值   A;nmua-Fv  
bookkeeper 簿記員   iiDkk  
bookkeeping 簿記   $I]x &cF  
branch office general ledger 支店往來賬戶   z4+6k-#):  
broker 經紀人   !3v"7l{LF  
brought down 接前   M!XFb  
brought forward 接上頁   ' >3RZ&O  
budget 預算   F"P:9`/  
by-product 副產品   m95$V&  
by-product sales 副產品銷售   aJ_Eh(cF  
capital 股本   r.5Js*VX!  
capital income 資本收益   3Qr!?=nf  
capital outlay 資本支出   tf79Gb>  
capital stock 股本   nt`l6b  
capital stock certificate 股票   Kqu7DZ+W  
carried down 移後   s H[34gCh;  
carried forward 移下頁   %,q#f#  
cash 現金   * rANf&y  
cash account 現金賬戶   LZ ]pyoi  
cash in bank 存銀行現金   Sf:lN4  
cash on delivery 交貨收款   gUtbCqDS  
cash on hand 庫存現金   > V}NG  
cash payment 現金支付   HON[{Oq  
cash purchase 現購   F5q1VEe  
cash sale 現沽   z2zp c^i  
cashier 出?#123;員   Ri0+nJ6  
cashiers check 本票   M_)T=s *  
certificate of deposit 存款單折   
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certificate of indebtedness 借據   :6iq{XV^  
certified check 保付支票   ne*aC_)bT  
certified public accountant 會計師   S60`'! y  
charges 費用   NdQ?3'W J  
charge for remittances 匯水手續費   U}Fk %Jj  
charter 營業執照   2`eu
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chartered accountant 會計師   bFXCaD!{G  
chattles 動產   UzwIV{  
check 支票   dju{&wo~4  
che stub 支票存根   qz2d'OhmtH  
closed account 己結清賬戶   (_<n
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closing 結算   <7Lz<{jaJ  
closing entries 結賬紀錄   ?`}U|]c  
closing stock 期末存貨   lv &wp@  
closing the book 結賬   >R-$JrU.=  
columnar journal 多欄日記賬   1S#bV} !  
combination 聯合   u8=|{)yL  
commission 佣金   'z5 ;o:T  
commodity 商品   H9[.#+ln  
common stock 普通股   4D
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company 公司   Z28@yD+  
compensation 賠償   Ms3/P|{"p  
compound interest 複利   K_.x(Z(;4  
consignee 承銷人   ~epkRO="  
consignment 寄銷   >s~`K^zS  
consignor 寄銷人   M#|xj <p  
consolidated balance sheet 合併資產負債表   x7>sy,c  
consolidated profit and loss account 合併損益表   mL+ps x+  
consolidation 合併   pDfF'jt9  
construction cost 營建成本   Z)0R$j`2  
construction revenue 營建收入   Hc!_o`[{l  
contract 合同   Iqv 5lo .  
control account 統制賬戶   D1a2|^zt  
copyright 版權   pqX=l%{4ES  
corporation 公司   5=e@yIr'#  
cost 成本   ~8E rl3=5{  
cost accounting 成本會計   `R;XN
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cost of labour 勞工成本   #+=afJ  
cost of production 生產成本   =!aV?kNS8  
cost of manufacture 製造成本   Hqv(X=6 E0  
cost of sales 銷貨成本   ::w%rv  
cost price 成本價格   :l{-UkbB  
credit 貸方   C5FtJquGN)  
credit note 收款通知單   F"I@=R-n  
creditor 債權人   KxI(#}5o&  
crossed check 橫線支票   *}=W wG  
current account 往來活期賬戶   ps[rYy  
current asset 流動資產   V#Eq74ic  
current liability 流動負債   ~C3-E %h@Z  
current profit and loss 本期損益   xNU}uW>>T  
debit 借方   B{<6&bQ  
debt 債務   $TiAJ}:  
debtor 債務人   0'",4=c#V  
deed 契據   lU3wIB  
deferred assets 遞延資產   C_o.d~xm  
deferred liabilities 遞延負債   ~-x\E#(  
delivery 交貨   f.WtD`Oas  
delivery expense 送貨費   iFnM6O$(  
delivery order 出貨單   54-x 14")  
demand draft 即期匯票   Zf! 7pM  
demand note 即期票據   iZF{ 9@  
demurrage charge 延期費   YjT #^AH  
deposit 存款   F{S.f1Bsp  
deposit slip 存款單   mJHX  
depreciation 折舊   Rp1OC  
direct cost 直接成本   9i@*\Ada  
direct labour 直接人工   dx#N)?  
director 董事   &x}JC/u]fd  
discount 折扣   -\vq-n  
discount on purchase 進貨折扣   BL7%MvDQ  
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