[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。   bSrRsgKvT  
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acceptance 承兌   a@fE46o6<  
account 賬戶   Sg.+`xww3  
accountant 會計員   d1~_?V'r]  
accounting 會計   e~+(7_2  
accounting system 會計制度   " K 8&{=  
accounts payable 應付賬款   `%t$s,TiP  
accounts receivable 應收賬款   6WE&((r^  
accumulated profits 累積利益   VG<Hw{ c3r  
adjusting entry ?#123;整記錄   tjZ\h=  
adjustment ?#123;整   4pmTicA~  
administration expense 管理費用   E\]OySC%C$  
advances 預付   x7P([^i  
advertising expense 廣告費   \Y!T>nWn)I  
agency 代理   xH_A@hf;  
agent 代理人   &jV9*  
agreement 契約   -,~;qSs  
allotments 分配數   f{y]  
allowance 津貼   \!+-4,CbZY  
amalgamation 合併   .7 (DxN  
amortization 攤銷   "t[M'[ `C  
amortized cost 應攤成本   L@{!r=%_>  
annuities 年金   10C 2=  
applied cost 已分配成本   w
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applied expense 已分配費用   xab]q$n]k  
applied manufacturing expense 己分配製造費用   `y\*m]:  
apportioned charge 攤派費用   9z5"y|$  
appreciation 漲價   \8;Qv  
article of association 公司章程   R*s* +I  
assessment 課稅   I86e&"40  
assets 資產   xT9Yes&  
attorney fee 律師費   8{R_6BS  
audit 審計   7"ylN"syZ
 
auditor 審計員   )n\*
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average 平均數   `%-4>jI9-  
average cost 平均成本   S5i+vUI8C  
bad debt 壞賬   s1X]RXX&j  
balance 餘額   aB6Ye/Io  
balance sheet 資產負債表   `IEq@Wr#$!  
bank account 銀行賬戶   j~M#Ss-H8  
bank balance 銀行結存   x}tKewdOSe  
bank charge 銀行手續費   3g4e']t  
bank deposit 銀行存款   cu[
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bank discount 銀行貼現   NTqo`VWe  
bank draft 銀行匯票   i]it5  
bank loan 銀行借款   Zxg1M  
bank overdraft 銀行透支   cyW;,uT)D  
bankers acceptance 銀行承兌   [NYj.#,oR  
bankruptcy 破產   blJIto'  
bearer 持票人   x!'7
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beneficiary 受益人   PC*m% ?+  
bequest 遺產   !8.En8Z<D-  
bill 票據   }qer  
bill of exchange 匯票   y^2#9\}K  
bill of lading 提單   WK pUn8&N  
bills discounted 貼現票據   n vm^k   
bills payable 應付票據   >@^<S_KVh  
bills receivable 應收票據   G49Ng|qn  
board of directors 董事會   A#<vG1  
bonds 債券   ./$ <J6-J  
bonus 紅利   b.QpHrnhtK  
book value 賬面價值   m"n.Dz/S  
bookkeeper 簿記員   zQ,f5x  
bookkeeping 簿記   r)VLf#3B  
branch office general ledger 支店往來賬戶   @4;&hP2Z:  
broker 經紀人   QQ@9_[N  
brought down 接前   ya:sW5fk  
brought forward 接上頁   _3|6ZO  
budget 預算   - $%jb2  
by-product 副產品   hQXxG/yFm  
by-product sales 副產品銷售   Q~phGD3!~  
capital 股本   Q/p(#/y#b  
capital income 資本收益   =(%*LY!Xc  
capital outlay 資本支出   : (cb2j(C  
capital stock 股本   l{8CISO*  
capital stock certificate 股票   S#k{e72 *  
carried down 移後   +4Q[N;[+*  
carried forward 移下頁   C5Xof|#p|  
cash 現金   ~L~]QN\3  
cash account 現金賬戶   /mc*Hc8R8  
cash in bank 存銀行現金   (#oYyM]  
cash on delivery 交貨收款   #zxd;;p3  
cash on hand 庫存現金   ei@3,{~5  
cash payment 現金支付   3c b[RQf  
cash purchase 現購   Yt{ji  
cash sale 現沽   h6g:(3t6m  
cashier 出?#123;員   R;r|cep  
cashiers check 本票   HL@TcfOe
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certificate of deposit 存款單折   6z Ay)~  
certificate of indebtedness 借據   zhX;6= X2  
certified check 保付支票   =c&
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certified public accountant 會計師   l8^y]M  
charges 費用   r&SO:#rOSM  
charge for remittances 匯水手續費   /u=aX  
charter 營業執照   mH)OB?+lq  
chartered accountant 會計師   #pX8{
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chattles 動產   $.a|ae|
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check 支票  
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che stub 支票存根   UxeL cUP  
closed account 己結清賬戶   8)pB_en3sO  
closing 結算   VgA48qZ  
closing entries 結賬紀錄   usy,V"{  
closing stock 期末存貨   fWj@e"G  
closing the book 結賬   vO]J]][  
columnar journal 多欄日記賬   ojoxXly`  
combination 聯合   %*jGim~s  
commission 佣金   y:.?5KsPI  
commodity 商品   gKWzFnW  
common stock 普通股   X'@'/[?  
company 公司   iT.|vr1HG  
compensation 賠償   \ n_3Bwd~  
compound interest 複利   @ u+|=x];  
consignee 承銷人   t@)my[!  
consignment 寄銷   2 5Q+1  
consignor 寄銷人   Pu..NPl+  
consolidated balance sheet 合併資產負債表   088C|  
consolidated profit and loss account 合併損益表    i j/o;_  
consolidation 合併   z?kd'j`FG  
construction cost 營建成本   9`BEi(z  
construction revenue 營建收入   VHW`NP 5Jl  
contract 合同   V\AK6U@r^  
control account 統制賬戶   p.C1nh  
copyright 版權   _IxamWpX$  
corporation 公司   +*C^:^jA  
cost 成本   '0RRFO  
cost accounting 成本會計   j;iL&eo>  
cost of labour 勞工成本   "y$ qrN-  
cost of production 生產成本   )Oievu_"|  
cost of manufacture 製造成本   0wFh%/:  
cost of sales 銷貨成本   y\#o2PVmY  
cost price 成本價格   :
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credit 貸方   `VZZ^K9zR  
credit note 收款通知單   3D[=b%2\  
creditor 債權人   4UD' %}>y  
crossed check 橫線支票   <Y>3  
current account 往來活期賬戶   .!yq@Q|=u  
current asset 流動資產   C2G
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current liability 流動負債   C8.W5P[U  
current profit and loss 本期損益   +_~,86  
debit 借方   ~KRnr0  
debt 債務   bnr|Y!T}Bi  
debtor 債務人   3]^'  
deed 契據   U Du~2%  
deferred assets 遞延資產   t#5:\U5r.  
deferred liabilities 遞延負債   TKOP;[1h  
delivery 交貨   Vv4H:BK$  
delivery expense 送貨費   bMmra.x4L  
delivery order 出貨單   [))JX"a  
demand draft 即期匯票   hk} t:<  
demand note 即期票據   dE [Ol   
demurrage charge 延期費   Ea]T>4  
deposit 存款   zQc"bcif5(  
deposit slip 存款單   h<% U["   
depreciation 折舊   p=B?/Sqa  
direct cost 直接成本   -~O/NX  
direct labour 直接人工   Cs4hgb|  
director 董事   tOH0IE c  
discount 折扣   a#y{pT2 b  
discount on purchase 進貨折扣   xNX'~B^4d  
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