[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。   lAA6tlc#C  
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acceptance 承兌   X04LAYY_u  
account 賬戶   67T.qX2I$  
accountant 會計員   P;gd!Yl<-  
accounting 會計   \A\?7#9\  
accounting system 會計制度   y[jp)&N`  
accounts payable 應付賬款   c1_Z
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accounts receivable 應收賬款   94 6r#`q  
accumulated profits 累積利益   ea$. +  
adjusting entry ?#123;整記錄   @ kv~2m  
adjustment ?#123;整   /\Xe'&  
administration expense 管理費用   GYf{~J
 
advances 預付   ircL/:  
advertising expense 廣告費   [N[4\W!!  
agency 代理   CcV@YST?  
agent 代理人   751Qi  
agreement 契約   e9:pS WA-n  
allotments 分配數   ~n
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allowance 津貼   FR'Nzi$  
amalgamation 合併   ft{i6}  
amortization 攤銷   ~LFM,@  
amortized cost 應攤成本  
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annuities 年金   a ge8I$*`@  
applied cost 已分配成本    C.uv
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applied expense 已分配費用   I}y6ke!  
applied manufacturing expense 己分配製造費用   s`,g4ce`  
apportioned charge 攤派費用   dKDCJt]t  
appreciation 漲價   VpbJe@*D  
article of association 公司章程   y[cc<wm$  
assessment 課稅   dn42'(p@G  
assets 資產   Q-G8Fo%#,E  
attorney fee 律師費   cyjgi /Z  
audit 審計   9" B;o  
auditor 審計員   1v3  
average 平均數   !](Mt?e  
average cost 平均成本   D"fjk1  
bad debt 壞賬   6b`
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balance 餘額   _Y6Ezh.  
balance sheet 資產負債表   hlc g[Qdo*  
bank account 銀行賬戶   l_2l/ff9  
bank balance 銀行結存   91a);d  
bank charge 銀行手續費   TOqx
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bank deposit 銀行存款   Ut1s~b1  
bank discount 銀行貼現   kwS[,Qy\  
bank draft 銀行匯票   e+2lus,u6t  
bank loan 銀行借款   F$:mGyl5_  
bank overdraft 銀行透支   w+\RSqz/  
bankers acceptance 銀行承兌   qM^y@B2MO
 
bankruptcy 破產   q9^.f9-  
bearer 持票人   l:#'i`;  
beneficiary 受益人   wt_ae|hv  
bequest 遺產   BTA2['  
bill 票據   y^{4}^u-^  
bill of exchange 匯票   >: @\SU  
bill of lading 提單   I;$tBgOWq  
bills discounted 貼現票據   Xpkj44 cd@  
bills payable 應付票據   RdpOj >fT  
bills receivable 應收票據   2Qp]r+!  
board of directors 董事會   @k:@mzB7R  
bonds 債券   %$_?%X0=t  
bonus 紅利   ]8cD,NS  
book value 賬面價值   3],(oQq^  
bookkeeper 簿記員   +@@( C9  
bookkeeping 簿記   'P&r^V\~(/  
branch office general ledger 支店往來賬戶   9/#b1NGv  
broker 經紀人   >Bm>/%2  
brought down 接前   >Mm.MNU  
brought forward 接上頁   l,b_'
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budget 預算   j_zy"8Y{  
by-product 副產品   A>:31C  
by-product sales 副產品銷售   AMK3I`=8WO  
capital 股本   %a-
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capital income 資本收益   '@QK<!%,  
capital outlay 資本支出   "(+aWvb  
capital stock 股本   $VxuaOTyVZ  
capital stock certificate 股票   G%%F6)W  
carried down 移後   |IWm:[H3  
carried forward 移下頁   diw5h};W  
cash 現金   xkaed  
cash account 現金賬戶   (i@(ZG]/  
cash in bank 存銀行現金   {N-*eV9#  
cash on delivery 交貨收款   ~;wR}s<}(  
cash on hand 庫存現金   `-r tU  
cash payment 現金支付   Tl^)O^/  
cash purchase 現購   CTX%~1_`O  
cash sale 現沽   xtXK3[s  
cashier 出?#123;員   z 7*mT}Q  
cashiers check 本票   !6s]p%{V  
certificate of deposit 存款單折   )YLZ"@  
certificate of indebtedness 借據   O=Vj*G,  
certified check 保付支票   I]d?F:cdX  
certified public accountant 會計師   /-3)^R2H  
charges 費用    ck` $ `  
charge for remittances 匯水手續費   F@X8a/;F-  
charter 營業執照   8O*O5  
chartered accountant 會計師   2|+4xqNJm  
chattles 動產   7^h*rL9  
check 支票   /Dk`?  
che stub 支票存根   QVR-`d/  
closed account 己結清賬戶   vmtmiN8;d  
closing 結算   8O^z{Yh7  
closing entries 結賬紀錄   @v}M\$N?  
closing stock 期末存貨   "&kXAwe  
closing the book 結賬   w6k^ |."  
columnar journal 多欄日記賬   /9C>{29x!  
combination 聯合   A^
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commission 佣金   !z?:Y#P3  
commodity 商品   [#2z=Xg  
common stock 普通股   {Hxziyv~Y(  
company 公司   `XbV*{7  
compensation 賠償   2FTJxSC  
compound interest 複利   ?~~,?Uxw!  
consignee 承銷人   \,b_8^  
consignment 寄銷   Uw>g^[V;  
consignor 寄銷人   qIgb;=V  
consolidated balance sheet 合併資產負債表   HG})VPBa  
consolidated profit and loss account 合併損益表   9t0NO-a  
consolidation 合併   *IC9))PGJ  
construction cost 營建成本   }nNCgH  
construction revenue 營建收入   HBgt!D0MZ  
contract 合同   ^(yU)k3pu  
control account 統制賬戶   If.h
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copyright 版權   :WN*wd  
corporation 公司   =)XC"kUp  
cost 成本   2ISnWzq;  
cost accounting 成本會計   j}DG  +M  
cost of labour 勞工成本   ).>O6A4:C  
cost of production 生產成本   80O[pf*?  
cost of manufacture 製造成本   QPwUW  
cost of sales 銷貨成本   <UO'&?G  
cost price 成本價格   sZ7BBJX2K  
credit 貸方   I78huYAYA  
credit note 收款通知單   ?bK^IHh  
creditor 債權人   c5tCw3$t  
crossed check 橫線支票   \RyW#[(  
current account 往來活期賬戶   X9n},}bJ"  
current asset 流動資產   ^<'=]?xr  
current liability 流動負債   t[^68]  
current profit and loss 本期損益   5?4jD]Z  
debit 借方   ^T/d34A;SP  
debt 債務   k:kx=K5=4  
debtor 債務人    |<1  
deed 契據   `zOQ*Y&  
deferred assets 遞延資產   \*$''`b)j  
deferred liabilities 遞延負債   @,v.Y6Ge  
delivery 交貨   '>5W`lZ
 
delivery expense 送貨費   F:rT.n  
delivery order 出貨單   Ny)!uqul*  
demand draft 即期匯票   *4
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demand note 即期票據   41jx+ 0\Z  
demurrage charge 延期費   'IroQ M  
deposit 存款   IHtNaN )  
deposit slip 存款單   {kgV3 [%>  
depreciation 折舊   F2RU7o'f.  
direct cost 直接成本   3]}wZY0  
direct labour 直接人工   0')O4IHH  
director 董事   MHkTN  
discount 折扣   sKI{AHJ?X  
discount on purchase 進貨折扣   7LY4q/  
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