[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。   +=tdgw/  
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acceptance 承兌   sW>
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account 賬戶   -&/?&{Q0  
accountant 會計員   )nN!% |J  
accounting 會計   Jqoo&T")  
accounting system 會計制度   l+ } =D@l  
accounts payable 應付賬款   ~ #jQFyOh  
accounts receivable 應收賬款   L%/RD2LD  
accumulated profits 累積利益   LjZlKB5C  
adjusting entry ?#123;整記錄   [gWeD  
adjustment ?#123;整   :V/".K-:J  
administration expense 管理費用   `z!AjAT-G  
advances 預付   FXCBX:LnvU  
advertising expense 廣告費   *|rdR2R!  
agency 代理   \@Wv{0a(  
agent 代理人   ~Ztn(1N  
agreement 契約   6-U_TV  
allotments 分配數   ;d
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allowance 津貼   :H}iL*  
amalgamation 合併   *i"9D
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amortization 攤銷   !6/UwPs  
amortized cost 應攤成本   @c~Z0+Ji  
annuities 年金   ing'' _  
applied cost 已分配成本   ?2@^O=I  
applied expense 已分配費用   T?3Q<[SmI  
applied manufacturing expense 己分配製造費用   %\'=Y/yP  
apportioned charge 攤派費用   _}[ Du/c  
appreciation 漲價   kowS| c#  
article of association 公司章程   U,rI/'  
assessment 課稅   t{})
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assets 資產   w2B)$u  
attorney fee 律師費   N&8$tJ(hhx  
audit 審計   54$^ldD  
auditor 審計員   geQ!}zXWi  
average 平均數   % .bDK}  
average cost 平均成本   C4m+Ta%  
bad debt 壞賬   n_kwtWX(  
balance 餘額   Zkp~qx  
balance sheet 資產負債表   &h:4TaD  
bank account 銀行賬戶   N{Sp-J>  
bank balance 銀行結存   [-
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bank charge 銀行手續費   Ejk;(rxI  
bank deposit 銀行存款   :WB uU  
bank discount 銀行貼現    y|LHnNQ  
bank draft 銀行匯票   rPk|2l,E,3  
bank loan 銀行借款   V.B@@ ;  
bank overdraft 銀行透支   ! ._q8q\  
bankers acceptance 銀行承兌   @eYpARF  
bankruptcy 破產   {B+}LL!  
bearer 持票人   ^J^,@Hf_  
beneficiary 受益人   yZlT#^$\  
bequest 遺產   45~x #Q  
bill 票據   !2t7s96  
bill of exchange 匯票   juEPUsE  
bill of lading 提單   [F<E0rjwM  
bills discounted 貼現票據   (T1< (YZ   
bills payable 應付票據   fe\lSGmf  
bills receivable 應收票據   t$BjJ -G  
board of directors 董事會   <Jgcj4D  
bonds 債券   x%dny]O1;  
bonus 紅利   J3yK^@&&  
book value 賬面價值   'z} t= ?  
bookkeeper 簿記員   J;& y?%{@5  
bookkeeping 簿記   V.Hv6  
branch office general ledger 支店往來賬戶   jE0oLEg&  
broker 經紀人   z:Am1B  
brought down 接前   \%7*@&  
brought forward 接上頁   KVZ B`c$<t  
budget 預算   9evr!=":  
by-product 副產品   1T|f<ChIF<  
by-product sales 副產品銷售   P<pv@l9)  
capital 股本   TFXBN.?9T  
capital income 資本收益   =j>xu|q  
capital outlay 資本支出   56AC%_ g>  
capital stock 股本   |))NjM'ZBl  
capital stock certificate 股票   1Vpti4OmU  
carried down 移後   5RPG3ppS  
carried forward 移下頁   15ailA&(Qm  
cash 現金   >)M{^  
cash account 現金賬戶   0? {ADQz  
cash in bank 存銀行現金   +bumWOQ'  
cash on delivery 交貨收款   ]\*^G@HA2  
cash on hand 庫存現金   ^hLr9k   
cash payment 現金支付   UF"%FF  
cash purchase 現購   F L{Uz+Q  
cash sale 現沽   =
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cashier 出?#123;員   #E]K*mE'  
cashiers check 本票   "2mPWRItO  
certificate of deposit 存款單折   FGDVBUY@  
certificate of indebtedness 借據   KF(H >gs  
certified check 保付支票   PK]3uh  
certified public accountant 會計師   !q\8`ss  
charges 費用   5`^@k<  
charge for remittances 匯水手續費   h'*v$lt  
charter 營業執照   ]}3s/NJi  
chartered accountant 會計師   fo ~uI(
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chattles 動產   4en3yA0.w  
check 支票   t/;2rIx>  
che stub 支票存根   fZiAl7b!  
closed account 己結清賬戶   "BQnP9  
closing 結算   |5 V0_79  
closing entries 結賬紀錄   xF8r+{_J)  
closing stock 期末存貨   E+]}KX:  
closing the book 結賬   9q'&tU'a=c  
columnar journal 多欄日記賬   X%yG{\6:  
combination 聯合   JL6$7h  
commission 佣金   {SV/AN  
commodity 商品   %,\JTN|g|A  
common stock 普通股   /3,/j)`a  
company 公司   <- \|>r Q  
compensation 賠償   (% 6fMVp  
compound interest 複利   -#Zvj
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consignee 承銷人   GRcPzneiz  
consignment 寄銷   =F+v+zP7P  
consignor 寄銷人   ~HmH#"VP  
consolidated balance sheet 合併資產負債表   g~DuK|
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consolidated profit and loss account 合併損益表   U}w'/:H  
consolidation 合併   i(4<MB1 a  
construction cost 營建成本   OjGI !  
construction revenue 營建收入   L-|l$Ti"  
contract 合同   yCxYFi  
control account 統制賬戶   D,")n75  
copyright 版權   $cSUB  
corporation 公司   jrp>Y
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cost 成本   D40 vCax^J  
cost accounting 成本會計   5m1J&T
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cost of labour 勞工成本  
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cost of production 生產成本   ^MpMqm1?8;  
cost of manufacture 製造成本   *L^W[o  
cost of sales 銷貨成本   z$Jm1l  
cost price 成本價格   n{gEIUo
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credit 貸方   6ld4'oM  
credit note 收款通知單   ;FqmZjm  
creditor 債權人   3m>YR-n$  
crossed check 橫線支票   M`Q$-#E:  
current account 往來活期賬戶   sT?{  
current asset 流動資產   D /QLp3+o  
current liability 流動負債   >eTbg"\  
current profit and loss 本期損益   6*Z7JiQ0  
debit 借方   /"X_{3dq?  
debt 債務   Sp\TaUzg  
debtor 債務人   Xl4}S "a  
deed 契據   AlQhKL}|s  
deferred assets 遞延資產   L"b&O<No  
deferred liabilities 遞延負債   *^-AOSVt,  
delivery 交貨   0q5J)l:  
delivery expense 送貨費   SW9 C 8Q  
delivery order 出貨單   ?F05BS#)X  
demand draft 即期匯票   1ui)Hv=h*  
demand note 即期票據   >M#@vIo?<6  
demurrage charge 延期費    I0 mp[6  
deposit 存款   T?RY~GA  
deposit slip 存款單  
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depreciation 折舊   <D|&)/#  
direct cost 直接成本   ^("b~-cJ  
direct labour 直接人工  
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director 董事   33 ~MP;  
discount 折扣   xeF>"6\  
discount on purchase 進貨折扣   %6[,a  
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