[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。   Ae1b`%To  
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acceptance 承兌   z92Xc  
account 賬戶   L&uPNcZ`-  
accountant 會計員   U:[CcN/~3  
accounting 會計   <i`s)L  
accounting system 會計制度   ej=}OH4  
accounts payable 應付賬款   y6MkaHW[m  
accounts receivable 應收賬款   :lm
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accumulated profits 累積利益   s
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adjusting entry ?#123;整記錄   uX&h~qE/  
adjustment ?#123;整   _x,(576~  
administration expense 管理費用   %dhrXK5  
advances 預付   %e|UA-(  
advertising expense 廣告費   %*IH~/Ld;]  
agency 代理   JRAU|gr  
agent 代理人   |8 GLS4.]t  
agreement 契約   +$/NTUOP  
allotments 分配數   G9K& }_,  
allowance 津貼   !X-
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amalgamation 合併   'AmA3x)9u  
amortization 攤銷   ;<xPzf  
amortized cost 應攤成本   4\uq$.f-  
annuities 年金   ,Z7
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applied cost 已分配成本   6wXy;!2  
applied expense 已分配費用   )M(//jX  
applied manufacturing expense 己分配製造費用   mGoC8t}iP  
apportioned charge 攤派費用   3x z z* <  
appreciation 漲價   [TxvZq*4  
article of association 公司章程   Y|W#VyM-  
assessment 課稅   .G"T;w6d  
assets 資產   oU*e=uehj  
attorney fee 律師費   54RexB o  
audit 審計   *e<'|Kq  
auditor 審計員   0}T56aD=!  
average 平均數   j)juvat  
average cost 平均成本   s5MG#M 9  
bad debt 壞賬   L},o;p:  
balance 餘額   dwiLu&]u  
balance sheet 資產負債表   gT,iH.  
bank account 銀行賬戶   Lw?>1rTT/  
bank balance 銀行結存   ?iHcY,  
bank charge 銀行手續費   N% u4uLP5k  
bank deposit 銀行存款   Qk@BM  
bank discount 銀行貼現   3Gw*K-.  
bank draft 銀行匯票   Q^?$2ck=  
bank loan 銀行借款  
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bank overdraft 銀行透支   m93{K7O2e  
bankers acceptance 銀行承兌   H$ :BJ$x@  
bankruptcy 破產   pF}E`U=Z  
bearer 持票人   WM=)K1p0u  
beneficiary 受益人   M.C`nI4  
bequest 遺產   v^[!NygShs  
bill 票據   7~QAprwVS  
bill of exchange 匯票   twaH20  
bill of lading 提單   <UGM/+aO  
bills discounted 貼現票據   4e?cW&  
bills payable 應付票據   ^nQJo"g\  
bills receivable 應收票據   gxC`Ml  
board of directors 董事會   Uf ?+oc'{  
bonds 債券   uF)^mT0D=  
bonus 紅利   (+u&b< <6N  
book value 賬面價值   &iy7It  
bookkeeper 簿記員   K;TTGK  
bookkeeping 簿記   8%MF<  
branch office general ledger 支店往來賬戶   EFu>  
broker 經紀人   x'%vL",%  
brought down 接前   piIG
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brought forward 接上頁   \oP  
budget 預算   {%\;'&@z\  
by-product 副產品   a<((\c_8G  
by-product sales 副產品銷售   ]a:T]x6'  
capital 股本   n~i^+pD@  
capital income 資本收益   +5kQ;D{+  
capital outlay 資本支出   /u"Iq8QA  
capital stock 股本   =~dsIG  
capital stock certificate 股票   -YipPo"a  
carried down 移後   M?['HoRo  
carried forward 移下頁   OSC_-[b-  
cash 現金   R F;u1vEQ8  
cash account 現金賬戶   '6T  *b  
cash in bank 存銀行現金   >R\@W(-g`  
cash on delivery 交貨收款   |m$]I4Jr  
cash on hand 庫存現金   oiz]Bd  
cash payment 現金支付   V<KjKa+sG  
cash purchase 現購   x LK,Je  
cash sale 現沽   B5;94YIN  
cashier 出?#123;員   Prv=f@  
cashiers check 本票   %r:4'$E7|  
certificate of deposit 存款單折   =knBwjeD  
certificate of indebtedness 借據   qJXfc||Zg  
certified check 保付支票   `_J>R  
certified public accountant 會計師   wFBSux$  
charges 費用   ~6OdwGWV  
charge for remittances 匯水手續費   XhOg>  
charter 營業執照   T7M ];@q  
chartered accountant 會計師   mVT[:a3  
chattles 動產   P>|sCF  
check 支票   DuC_uNJ  
che stub 支票存根   RF\h69]:I  
closed account 己結清賬戶   QCfR2Nn}  
closing 結算   ` ^z l =  
closing entries 結賬紀錄   _Vr}ipx-k  
closing stock 期末存貨   >vuR:4B  
closing the book 結賬   2d&HSW  
columnar journal 多欄日記賬   ~
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combination 聯合   !zfV(&  
commission 佣金   7TZ,bD_  
commodity 商品   ;9uDV -"  
common stock 普通股   hCj8y.X|E(  
company 公司   8: VRq  
compensation 賠償   miY=xwK&  
compound interest 複利   k{^iv:  
consignee 承銷人   :,'.b|Tl.b  
consignment 寄銷   !nF. whq  
consignor 寄銷人   9;A9Q9Yr  
consolidated balance sheet 合併資產負債表   '5 9{VA6h  
consolidated profit and loss account 合併損益表   AxCFZf5  
consolidation 合併   T<mP.T,$!  
construction cost 營建成本   2W)KfS  
construction revenue 營建收入   >5Sm.7}R  
contract 合同  
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control account 統制賬戶   g}I{-  
copyright 版權   ,u.A[{@py  
corporation 公司   _^F%$K6  
cost 成本   P0-K/_g  
cost accounting 成本會計   7+P-MT  
cost of labour 勞工成本   qwd T=H  
cost of production 生產成本   biHZyUJ  
cost of manufacture 製造成本   NcIr; }  
cost of sales 銷貨成本   H*&!$s.  
cost price 成本價格   iDlg> UYd  
credit 貸方   e~$aJO@B.R  
credit note 收款通知單   "u"?~  
creditor 債權人   2K{)8;^  
crossed check 橫線支票   9]a!1  
current account 往來活期賬戶   HU-#xK  
current asset 流動資產   +Ui%}^ZZ  
current liability 流動負債   XC,by&nY<y  
current profit and loss 本期損益   n<>] 7-  
debit 借方   %nj{eT  
debt 債務   f5#VU7=1F2  
debtor 債務人   &3YXDNm  
deed 契據   ET~^P  
deferred assets 遞延資產   XJ?zP=UK  
deferred liabilities 遞延負債   )oMMDHw\  
delivery 交貨   VCUsvhI  
delivery expense 送貨費   FW"gj\  
delivery order 出貨單   ]Q{MF- EKj  
demand draft 即期匯票   2| ERif;)  
demand note 即期票據   ~*RBMHs  
demurrage charge 延期費   %r:Uff@  
deposit 存款   W
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deposit slip 存款單   ,Z[pLF  
depreciation 折舊   ?L>}( {9  
direct cost 直接成本   o@r~KFIe  
direct labour 直接人工   oBWa\
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director 董事   iZ2nBiQ  
discount 折扣   F6 f   
discount on purchase 進貨折扣   oMF[<Xf  
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