[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。   hweaGL t0  
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acceptance 承兌   !Wy[).ZAf  
account 賬戶   1s{^X -  
accountant 會計員   \ ;mH(-  
accounting 會計   wlEo"BA  
accounting system 會計制度   BZXUwqEh  
accounts payable 應付賬款   =pk)
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accounts receivable 應收賬款   +5&wOgx  
accumulated profits 累積利益   *mMEl]+  
adjusting entry ?#123;整記錄   _+^ 2^TW  
adjustment ?#123;整   0sh/|`\  
administration expense 管理費用   l$jxLZ  
advances 預付   }oKG}wgY  
advertising expense 廣告費   {|yob4N  
agency 代理   q=DN {a:  
agent 代理人   ^-a8V
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agreement 契約   %T[^D&9$,  
allotments 分配數   W":PG68  
allowance 津貼   C{q:_M;  
amalgamation 合併   &%_& 8DkG  
amortization 攤銷   'D%w|Pe?Q  
amortized cost 應攤成本   !QT'L,_  
annuities 年金   cn- nj]  
applied cost 已分配成本   f7'q-  
applied expense 已分配費用   Izv+i*(dl  
applied manufacturing expense 己分配製造費用   DS%\SrC  
apportioned charge 攤派費用   4ON_$FUe  
appreciation 漲價   I6s3+x;O  
article of association 公司章程   6Vbzd0dk  
assessment 課稅   A;O~#Chvd  
assets 資產   Y&^P"Dw  
attorney fee 律師費   bI y sl  
audit 審計   G5,~Z&}YS  
auditor 審計員   4 8{vE3JY  
average 平均數   2]c{P\  
average cost 平均成本   =SAU4xjo  
bad debt 壞賬   wHem5E  
balance 餘額   $ A9%UhV  
balance sheet 資產負債表   )Y8",Ig  
bank account 銀行賬戶   ~6I)|^Z  
bank balance 銀行結存   7 uarh!  
bank charge 銀行手續費   "aFhkPdWn  
bank deposit 銀行存款   wCHR7X0*b  
bank discount 銀行貼現   {q3H5csFq  
bank draft 銀行匯票   SgEBh  
bank loan 銀行借款   tWdhDt8$&  
bank overdraft 銀行透支   B<~U3b  
bankers acceptance 銀行承兌   u?[ q=0.J7  
bankruptcy 破產   (?*BB3b`  
bearer 持票人   0i ZGPe~  
beneficiary 受益人   D
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bequest 遺產   1H,g=Y 4f%  
bill 票據   U5]pi+r  
bill of exchange 匯票   ,JEbd1Uf  
bill of lading 提單   c=6Q%S  
bills discounted 貼現票據   3<?XTv-  
bills payable 應付票據   1,V`8 [  
bills receivable 應收票據   bhs(Qz x  
board of directors 董事會   >l+EJ3W  
bonds 債券   "|m|E/Z-9  
bonus 紅利   $oLU; q%  
book value 賬面價值   2Nj9U#A  
bookkeeper 簿記員   RAjkH`  
bookkeeping 簿記   jb /8?7  
branch office general ledger 支店往來賬戶   M]-VHI[&W  
broker 經紀人   C`'W#xnp1  
brought down 接前   ?'r9"M>  
brought forward 接上頁   w&BGJYI  
budget 預算   s(_+!d6  
by-product 副產品   b%t+,0s|  
by-product sales 副產品銷售   dS`Bk6Y  
capital 股本   J@9}`y=K  
capital income 資本收益   QI_59f>  
capital outlay 資本支出   p$k\m| t  
capital stock 股本   rQP"Y[  
capital stock certificate 股票   $A}QY5`+~S  
carried down 移後   0"g@!gSrQ  
carried forward 移下頁   1>r ,vD&  
cash 現金   I|/'Ds:  
cash account 現金賬戶   ^\:2}4Uj_  
cash in bank 存銀行現金   q XXGF_Q  
cash on delivery 交貨收款   WjMS5^ _  
cash on hand 庫存現金   gZT
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cash payment 現金支付   nVD  Xj  
cash purchase 現購   oY`qInM_  
cash sale 現沽   -s$<Op{s  
cashier 出?#123;員   X;!D};;M  
cashiers check 本票   n B5Am^bP  
certificate of deposit 存款單折   iQ^: ])m>  
certificate of indebtedness 借據   CDp8)=WJFF  
certified check 保付支票   1'G8o=~  
certified public accountant 會計師   *wi}>_\  
charges 費用   4B?!THjk  
charge for remittances 匯水手續費   <E
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charter 營業執照   (RXS~8  
chartered accountant 會計師  
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chattles 動產   2@vj!U8  
check 支票   Oe1 t\  
che stub 支票存根   !5x Ly6=}  
closed account 己結清賬戶   "D*
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closing 結算   }iIbc
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closing entries 結賬紀錄   Q1>zg,r  
closing stock 期末存貨   tiLu75vj  
closing the book 結賬   ' eO/PnYW  
columnar journal 多欄日記賬   *rqm8z50a  
combination 聯合   zzvlI66e  
commission 佣金   M+s j}  
commodity 商品   1h"_[`L'  
common stock 普通股   ,2WH/"  
company 公司   .F0]6#(  
compensation 賠償   JatHSW7j9  
compound interest 複利   |Vx~fKS\  
consignee 承銷人   FQf#*  
consignment 寄銷   UqX1E  
consignor 寄銷人   )u@t.)ChAV  
consolidated balance sheet 合併資產負債表   OoP@-D"e  
consolidated profit and loss account 合併損益表   n_$yV:MuT!  
consolidation 合併   .R5/8VuHF  
construction cost 營建成本   h'^FrWaU/  
construction revenue 營建收入   >,h1N$A+  
contract 合同   zj]b&In6;  
control account 統制賬戶   $<e +r$1  
copyright 版權   {e]NU<G ,  
corporation 公司   Sb^ b)q"  
cost 成本   Ugi5OKdj7)  
cost accounting 成本會計   [Hcaw   
cost of labour 勞工成本   D6!tVdnVe  
cost of production 生產成本   Sa]mm/G  
cost of manufacture 製造成本   PO ko]@~!i  
cost of sales 銷貨成本   U($^E}I2(  
cost price 成本價格   k)E;(
 
credit 貸方   K[?R[  
credit note 收款通知單   B-Y+F  
creditor 債權人   "2h5m4  
crossed check 橫線支票   *d l"wH&  
current account 往來活期賬戶   @ t@|q  
current asset 流動資產   <`JG>H*B6  
current liability 流動負債   !cCg/  
current profit and loss 本期損益   >.Q0Tx!P  
debit 借方   y'rN5J:l  
debt 債務   e?)yb^7K  
debtor 債務人   k.Zll,s  
deed 契據   i=Kvz4h  
deferred assets 遞延資產   N^@ \tg=  
deferred liabilities 遞延負債   gStY8Z!k
 
delivery 交貨   w2)/mSnu  
delivery expense 送貨費   ChIoR:y>  
delivery order 出貨單   $DV-Ieb  
demand draft 即期匯票   5c~'! :7  
demand note 即期票據   v,\93mNp[  
demurrage charge 延期費   szn%wZW  
deposit 存款   |!re8|JV_  
deposit slip 存款單   b@-)Fy4d2  
depreciation 折舊   &5/JfNe3  
direct cost 直接成本   |B1Af  
direct labour 直接人工   >H?uuzi  
director 董事   A}eOR=E  
discount 折扣   >PH< N  
discount on purchase 進貨折扣   ?W<cB`
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