[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。   Uqpvj90sw  
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acceptance 承兌   Gj^bz'2  
account 賬戶   0 j.Sb2  
accountant 會計員   1I+5  
accounting 會計   c Y"^3Ot%^  
accounting system 會計制度   #] GM#.  
accounts payable 應付賬款   Y@4vQm+  
accounts receivable 應收賬款   )ED[cYGx  
accumulated profits 累積利益   K`X2N  
adjusting entry ?#123;整記錄   ZkIQ-;wx  
adjustment ?#123;整   !xc7~D@om(  
administration expense 管理費用   eLYFd,?9  
advances 預付   >gSerDH8\  
advertising expense 廣告費   ~JNuy"8  
agency 代理   F:@Ixk?E  
agent 代理人   >eTlew<5  
agreement 契約   !qpu /  
allotments 分配數   \fz j fZ1n  
allowance 津貼   tQ~B!j]  
amalgamation 合併   1}uDgz^  
amortization 攤銷   0&\Aw'21  
amortized cost 應攤成本   ~?&ijhZ  
annuities 年金   op-#Ig$#  
applied cost 已分配成本   jwq"B$ap  
applied expense 已分配費用   biG9?  
applied manufacturing expense 己分配製造費用   3PA'Uk"5Z  
apportioned charge 攤派費用   W$JA4O>b  
appreciation 漲價   uf^:3{1  
article of association 公司章程   0c5_L6_z  
assessment 課稅   #~x5}8  
assets 資產   *02( J  
attorney fee 律師費   (6BCFl:/Q<  
audit 審計   
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auditor 審計員   4PWr;&  
average 平均數   +mA=%?l  
average cost 平均成本   i4I0oRp  
bad debt 壞賬   `
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balance 餘額   @EY}iK~  
balance sheet 資產負債表   3I5WD
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bank account 銀行賬戶   X4$e2f  
bank balance 銀行結存   n{t',r50  
bank charge 銀行手續費   YP<]f>SBt  
bank deposit 銀行存款   Ln_l>X6j51  
bank discount 銀行貼現   $P(nh'\  
bank draft 銀行匯票   x
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bank loan 銀行借款   +*J4q5;E[?  
bank overdraft 銀行透支   BB.TrQM.#  
bankers acceptance 銀行承兌   
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bankruptcy 破產   doc  
bearer 持票人   TyWy5J< :+  
beneficiary 受益人   V@S/!h+  
bequest 遺產   5gD)2Q6  
bill 票據   pCmJY  
bill of exchange 匯票   {{3H\ rR  
bill of lading 提單   &%X J
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bills discounted 貼現票據   *$(CiyF!  
bills payable 應付票據   *?D2gaCta  
bills receivable 應收票據   I
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board of directors 董事會   X=pt}j,QrP  
bonds 債券   ;n!X% S<z*  
bonus 紅利   h !K2F~i{P  
book value 賬面價值   wWw/1i :|'  
bookkeeper 簿記員   ?
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bookkeeping 簿記   dCP Tpm  
branch office general ledger 支店往來賬戶   uAs*{:4n  
broker 經紀人   ~5uNw*H  
brought down 接前   ~{YgM/c|dt  
brought forward 接上頁   rO$>zdmYHs  
budget 預算   f#kevf9zc  
by-product 副產品   X-$t d~r  
by-product sales 副產品銷售   Ro]IE|Fv  
capital 股本    sGls^J)  
capital income 資本收益   hZWK5KwT  
capital outlay 資本支出   "IG$VjgcB  
capital stock 股本   1K9?a;.  
capital stock certificate 股票   a<'$`z|s  
carried down 移後   ,?<h] !aQ  
carried forward 移下頁   `U_>{p&x  
cash 現金   \a2oM$PX  
cash account 現金賬戶   j!MA]0lTM  
cash in bank 存銀行現金   **r?   
cash on delivery 交貨收款   8ex:OTzn|  
cash on hand 庫存現金   @Q\$dneY  
cash payment 現金支付   /v)!m&6]>  
cash purchase 現購   Gd6 ;'ZCmY  
cash sale 現沽   DUKmwKM"k  
cashier 出?#123;員   xO<-<sRA  
cashiers check 本票   sQAc"S  
certificate of deposit 存款單折   [RFK-E  
certificate of indebtedness 借據   +wW  
certified check 保付支票   R}X_2""  
certified public accountant 會計師  
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charges 費用   }t D!xI;  
charge for remittances 匯水手續費   PnIvk]"Ab  
charter 營業執照   06 Esc^D  
chartered accountant 會計師   *<1x:PR  
chattles 動產   e1^{  
check 支票   8^/Ek<Qb|  
che stub 支票存根   &iiK ZZ`_o  
closed account 己結清賬戶   \1`D aQp7  
closing 結算   /W$y"!^)J1  
closing entries 結賬紀錄   ^$+f3Z'  
closing stock 期末存貨   Qv0>Pf  
closing the book 結賬   ,cy/fW  
columnar journal 多欄日記賬   8pL>wL &C  
combination 聯合   O<Sc.@~  
commission 佣金   0SCW2/o8  
commodity 商品   xDA,?i;T 0  
common stock 普通股   BdB`  
company 公司   }Q r0T  
compensation 賠償   $F@L$&~  
compound interest 複利   e|5B1 rMM  
consignee 承銷人   `-K)K<  
consignment 寄銷   a.}:d30   
consignor 寄銷人   @)Hbgkdi  
consolidated balance sheet 合併資產負債表   OZB}aow  
consolidated profit and loss account 合併損益表   .`Old{<  
consolidation 合併   1Q&WoJLfR  
construction cost 營建成本   E0)mI)RW.  
construction revenue 營建收入   `k{ff  
contract 合同   #!=>muZt  
control account 統制賬戶   Y6<0%  
copyright 版權   kk_9G-M  
corporation 公司   $,&gAU  
cost 成本   Q0q)n=i}]  
cost accounting 成本會計   !/Bw,y ri<  
cost of labour 勞工成本   8~s-t  
cost of production 生產成本   :S99}pgY  
cost of manufacture 製造成本   A.$VM#  
cost of sales 銷貨成本   )>/j&>%  
cost price 成本價格   BV }(djx  
credit 貸方   HDSA]{:sl  
credit note 收款通知單   tU )r[2H2  
creditor 債權人   +NLQYuN  
crossed check 橫線支票   1YIux,2\  
current account 往來活期賬戶   g"Q} h  
current asset 流動資產   01-\:[{  
current liability 流動負債   +1+A3
 
current profit and loss 本期損益   yNqm]H3<MP  
debit 借方   *<.WL"Qhl  
debt 債務   B=q)}aWc  
debtor 債務人   >xU72l#5  
deed 契據   k{}[>))Q  
deferred assets 遞延資產   N}}PlGp$  
deferred liabilities 遞延負債   zy5s$f1IA  
delivery 交貨   C6D=>%uY  
delivery expense 送貨費   P$(WdVG  
delivery order 出貨單   9&XV}I,~?|  
demand draft 即期匯票   Z}LOy^TL  
demand note 即期票據   c_-" Qo  
demurrage charge 延期費   ?HEtrX,q  
deposit 存款   _ r^90  
deposit slip 存款單   a_ 9|xI  
depreciation 折舊   hk7(2j7B  
direct cost 直接成本   GLaZN4`  
direct labour 直接人工   w8ZHk?:  
director 董事   5Aa31"43n  
discount 折扣   =2;mxJ#o  
discount on purchase 進貨折扣   $K6?(x_  
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