[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。   $fPf/yQmC  
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acceptance 承兌   cT`x,2  
account 賬戶   ]t\fw '  
accountant 會計員   2.p7fu  
accounting 會計   -d[9mS  
accounting system 會計制度   8RVNRV@g%  
accounts payable 應付賬款   Vx;f/CH3!  
accounts receivable 應收賬款   QY
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accumulated profits 累積利益   z `T<g!Y  
adjusting entry ?#123;整記錄   P+:FiVj@~  
adjustment ?#123;整    4>uz'j<  
administration expense 管理費用   Yn+/yz5k_  
advances 預付   v:PNt#Ta  
advertising expense 廣告費   UtIwrR[  
agency 代理   ^SpD)O{  
agent 代理人   0\qbJ  
agreement 契約   57
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allotments 分配數   eG72=l)Mz  
allowance 津貼   s
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amalgamation 合併   Q%o ]&Hdn  
amortization 攤銷   mhH[jO)  
amortized cost 應攤成本   W @Y$!V<  
annuities 年金   p~J`}>yo  
applied cost 已分配成本   Sir7TQ4B  
applied expense 已分配費用   DM/J,q  
applied manufacturing expense 己分配製造費用   FTI[YR8?Y  
apportioned charge 攤派費用   E}-Y@( [  
appreciation 漲價   CN#`m]l.  
article of association 公司章程   ;+>-uPT/1  
assessment 課稅   K 4j' e6  
assets 資產   ^Jcs0c @\  
attorney fee 律師費    :J`:Q3@  
audit 審計   A7>0Pn%D3  
auditor 審計員   T;w%-k\<r  
average 平均數   1Cki}$k@  
average cost 平均成本   %a&Yt  
bad debt 壞賬   'uGn1|Pvy  
balance 餘額   s4Lqam!  
balance sheet 資產負債表   5?kJ]:  
bank account 銀行賬戶   @QV|<NeH  
bank balance 銀行結存    0$b)@  
bank charge 銀行手續費   X@:pys 8@  
bank deposit 銀行存款   |y)Rlb#d  
bank discount 銀行貼現   '*MNRduE6  
bank draft 銀行匯票   k
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bank loan 銀行借款   ` :eXXE  
bank overdraft 銀行透支   1Y$ gt  
bankers acceptance 銀行承兌   j#$ R.  
bankruptcy 破產   mk~&>\  
bearer 持票人   Li(}_  
beneficiary 受益人   u7ZSs-LuHw  
bequest 遺產   2>l4$G0  
bill 票據   U=\ZeYK.  
bill of exchange 匯票   YK!nV ,  
bill of lading 提單   Z)<ljW  
bills discounted 貼現票據   &%+}bt5  
bills payable 應付票據   S75wtz)e  
bills receivable 應收票據   ~Os"dAgZFY  
board of directors 董事會   }OZ%U
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bonds 債券   Ac0C
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bonus 紅利   Ki(qA(r  
book value 賬面價值   } 1^/[?  
bookkeeper 簿記員   (zIP@ H  
bookkeeping 簿記   fNPHc_?Ybj  
branch office general ledger 支店往來賬戶   P95U{   
broker 經紀人   "toyfZq@  
brought down 接前   AP'UcA  
brought forward 接上頁   V0q./NuO  
budget 預算   d nTB$8&  
by-product 副產品   jku_0Q0*?  
by-product sales 副產品銷售   {P"$;_Y"<  
capital 股本   5
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capital income 資本收益  
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capital outlay 資本支出   8u Tq0d6(  
capital stock 股本   }J73{  
capital stock certificate 股票   GGo)k1T|)  
carried down 移後   eu@hmR8T  
carried forward 移下頁   *%5.{J!  
cash 現金   JV(qTb W  
cash account 現金賬戶   +dq&9N/  
cash in bank 存銀行現金   ivYHq#b59  
cash on delivery 交貨收款   r1b{G%;mJ  
cash on hand 庫存現金   secD `]  
cash payment 現金支付   EtvZk9d6h*  
cash purchase 現購   !#j y=A  
cash sale 現沽   %K8Ei/p\t]  
cashier 出?#123;員   Cx2s5vJX4p  
cashiers check 本票   ,*$L_itL  
certificate of deposit 存款單折   ~XQj0'  
certificate of indebtedness 借據   uCO-f<b  
certified check 保付支票   ((&
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certified public accountant 會計師   l5_RG,O0A  
charges 費用   S&_Z,mT./  
charge for remittances 匯水手續費   649{\;*4  
charter 營業執照   A]L;LkEM  
chartered accountant 會計師   >a7OE=K  
chattles 動產   o7 ^t- L  
check 支票   1"?3l`i  
che stub 支票存根   Zz}Wg@&  
closed account 己結清賬戶   Bd jo3eX  
closing 結算   7s@%LS  
closing entries 結賬紀錄   BOClMeA4  
closing stock 期末存貨   #=C!Xx&  
closing the book 結賬   mRU-M|  
columnar journal 多欄日記賬   ,<R/jHZP9  
combination 聯合   xO?w8*d  
commission 佣金   kDI(Y=Fg  
commodity 商品   Z^ynw8k"  
common stock 普通股   uJ<nW%}  
company 公司   p xP,cS  
compensation 賠償   ,{==f7|w  
compound interest 複利   >a/]8A  
consignee 承銷人   ]S
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consignment 寄銷   *W,tq(%tQ  
consignor 寄銷人   ZGO%lkZ.  
consolidated balance sheet 合併資產負債表   \) DJo  
consolidated profit and loss account 合併損益表   0,$eiY)u$  
consolidation 合併   lZ]x #v  
construction cost 營建成本   [&12`!;j  
construction revenue 營建收入   ]."
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contract 合同   uc;1{[5`1q  
control account 統制賬戶   r+%:rFeX  
copyright 版權   +g/TDwyVH  
corporation 公司   ;[@);-9
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cost 成本   Hl-!rP.?0  
cost accounting 成本會計   _~~:@fy  
cost of labour 勞工成本   r9nH6 Md\  
cost of production 生產成本   *nJy  
cost of manufacture 製造成本   ^ [FK<9  
cost of sales 銷貨成本   EGpN@  
cost price 成本價格   (Z(O7X(/  
credit 貸方   u'Ja9m1  
credit note 收款通知單   Mbbgsy3W  
creditor 債權人   %]NaHf  
crossed check 橫線支票   t8SvU  
current account 往來活期賬戶   LpRl!\FY$  
current asset 流動資產   {l/j?1Dxq  
current liability 流動負債   -M=#U\D  
current profit and loss 本期損益   6zv-nMZc  
debit 借方   Su"9`  
debt 債務   PF=BXY1<UL  
debtor 債務人   jw63sn  
deed 契據   K @x4>9 3n  
deferred assets 遞延資產   eh4`a
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deferred liabilities 遞延負債   /$a>f>EJ  
delivery 交貨   )}ygzKEa  
delivery expense 送貨費   0zJT_H+  
delivery order 出貨單   BG ]w2=  
demand draft 即期匯票   W)F<<B,  
demand note 即期票據   ;QY UiR  
demurrage charge 延期費   %#5\^4$z|N  
deposit 存款   7b>FqW)%  
deposit slip 存款單   ^G:}%4  
depreciation 折舊   RNa59b  
direct cost 直接成本   >4I,9TO  
direct labour 直接人工   2AYV9egZ  
director 董事   3JhT  
discount 折扣   vbFi#|EU  
discount on purchase 進貨折扣   !~sgFR8W  
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