[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。   j[:70%X  
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acceptance 承兌   W`
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account 賬戶   C;HEvq7  
accountant 會計員   L;")C,CwQ  
accounting 會計   lhYJectJa  
accounting system 會計制度   1
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accounts payable 應付賬款   jy.L/s  
accounts receivable 應收賬款   w:%NEa,Z  
accumulated profits 累積利益   wsB-( 0-  
adjusting entry ?#123;整記錄   ~3j+hN8<  
adjustment ?#123;整   5A`>3w{3n  
administration expense 管理費用   #Y7iJPO  
advances 預付   `PtB2,?  
advertising expense 廣告費   9D\E0YG X/  
agency 代理   !`=iKe&%E  
agent 代理人   N\ Mdia  
agreement 契約   /r'Fq =z  
allotments 分配數   IrCl\HQN  
allowance 津貼   + >dC  
amalgamation 合併   V=+|] `  
amortization 攤銷   xI?'Nh  
amortized cost 應攤成本   &77J,\C$:  
annuities 年金   RP~ 67L  
applied cost 已分配成本   ;}L
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applied expense 已分配費用   1YMi4.  
applied manufacturing expense 己分配製造費用   O
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apportioned charge 攤派費用   3Y)z{o>P  
appreciation 漲價   $m5Iv_  
article of association 公司章程   yxu7YGp%  
assessment 課稅   #pAN   
assets 資產   F-:AT$Ok  
attorney fee 律師費   OCdX'HN5Y  
audit 審計   G2wSd'n*y  
auditor 審計員   5g-1pzP9  
average 平均數   K{I"2c  
average cost 平均成本   sYXLVJ>b  
bad debt 壞賬   h~sTi  
balance 餘額   h#UPU7;  
balance sheet 資產負債表   uaP5(hUI  
bank account 銀行賬戶   -:_3N2U=+  
bank balance 銀行結存   ck  `td%  
bank charge 銀行手續費   '>|
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bank deposit 銀行存款   #B?lU"f8q^  
bank discount 銀行貼現   !U4YA1>>  
bank draft 銀行匯票   6bj77CoB  
bank loan 銀行借款   NKFeND  
bank overdraft 銀行透支   8hww({S2  
bankers acceptance 銀行承兌   j-/$e,xX  
bankruptcy 破產   ]Gm4gd`  
bearer 持票人   Z"Lr5'}  
beneficiary 受益人   Da[#X`Kp$  
bequest 遺產   (bI/s'?K  
bill 票據   &k*oG:J3  
bill of exchange 匯票   8v/,<eARJ  
bill of lading 提單   e`LvHU_0  
bills discounted 貼現票據   5,4"
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bills payable 應付票據   ;8MQ'#  
bills receivable 應收票據   PyI"B96gz  
board of directors 董事會   T"H"m4{'  
bonds 債券   t 4M-;y  
bonus 紅利   6X'0 T}  
book value 賬面價值   nvQX)Xf  
bookkeeper 簿記員   X^&--@l}T!  
bookkeeping 簿記   0[YksNNl1  
branch office general ledger 支店往來賬戶   ,\+N}F^  
broker 經紀人   mDA+ .l&)b  
brought down 接前   @||nd,i`n~  
brought forward 接上頁   b~<V}tJ  
budget 預算   1jzu-s,F  
by-product 副產品   \uo{I~Qd  
by-product sales 副產品銷售   Yevd h<  
capital 股本   &%( Dd  
capital income 資本收益   N8x&<H  
capital outlay 資本支出   ,V5fvHPH)8  
capital stock 股本   t}}Ti$$>  
capital stock certificate 股票   LrdE
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carried down 移後   6,1oLvU  
carried forward 移下頁   5sEk rT '  
cash 現金    Jc]k\U  
cash account 現金賬戶   5(1c?biP&  
cash in bank 存銀行現金   4,YL15.  
cash on delivery 交貨收款   @R;k@b   
cash on hand 庫存現金   FD%OG6db];  
cash payment 現金支付   GHi'ek<?^  
cash purchase 現購   
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cash sale 現沽   qM3NQ8Rm  
cashier 出?#123;員   A^hafBa  
cashiers check 本票   #Ddo` >`&  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   b!J?>du  
certified check 保付支票   V4Qy^nn1  
certified public accountant 會計師   sc-hO9~k  
charges 費用   @Wm:Rz  
charge for remittances 匯水手續費   'O2/
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charter 營業執照   `{IL.9M!f  
chartered accountant 會計師   Wzffp}V  
chattles 動產   ][//G|9  
check 支票   iM1E**WCtv  
che stub 支票存根   ^HuB40  
closed account 己結清賬戶    (t@!0_5  
closing 結算   1jBIi  
closing entries 結賬紀錄   lc
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closing stock 期末存貨   5}5oj37x  
closing the book 結賬   X
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columnar journal 多欄日記賬   \v{HjqVkC  
combination 聯合   I;?PDhDb  
commission 佣金   g&.OJ  
commodity 商品   !lZ}kz0  
common stock 普通股   <dXeP/1w`  
company 公司   Tk 'Pv  
compensation 賠償   77+3CME{'  
compound interest 複利   b o_`P3  
consignee 承銷人   o1{3[=G  
consignment 寄銷   ^rY18?XC+:  
consignor 寄銷人   JXt_
  
consolidated balance sheet 合併資產負債表   V4n;N  
consolidated profit and loss account 合併損益表   n8\88d  
consolidation 合併   g{>0Pa1?C  
construction cost 營建成本   oRg,oy  
construction revenue 營建收入   -i91nMi]  
contract 合同   Y}C|4"V  
control account 統制賬戶   #tw_`yh  
copyright 版權   ,@M<O!%Cs  
corporation 公司   ]j*uD317  
cost 成本   tU!Yg"4Q  
cost accounting 成本會計   sC2
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cost of labour 勞工成本   QaA?UzB  
cost of production 生產成本   j`Ek:  
cost of manufacture 製造成本   _2<UcC~  
cost of sales 銷貨成本   ~GJ;;v1b2  
cost price 成本價格   z/WGL  
credit 貸方   ^e$!19g  
credit note 收款通知單   ?Ycl!0m  
creditor 債權人   m9DTz$S.  
crossed check 橫線支票   ]vV)$xMX  
current account 往來活期賬戶   '9Q#%
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current asset 流動資產   Z?&ZgaSz  
current liability 流動負債   ])?h~  
current profit and loss 本期損益   3U!=R-  
debit 借方   'X4)2iFV  
debt 債務   3'0Jn6(  
debtor 債務人   f|/ ,eP$  
deed 契據   Qs#;sy W@~  
deferred assets 遞延資產   ;v.J D7  
deferred liabilities 遞延負債   %z.d ;[Hs  
delivery 交貨   P)Oe?z;G?  
delivery expense 送貨費   ug"4P.wI  
delivery order 出貨單   Oc.8d<  
demand draft 即期匯票   V_ntS&2o  
demand note 即期票據   0~[M[T\  
demurrage charge 延期費   *.D{d0A  
deposit 存款   .*W7Z8!e  
deposit slip 存款單   : v$)Z~  
depreciation 折舊   0pH$MkQ  
direct cost 直接成本   Fo~q35uB  
direct labour 直接人工   _[l&{,  
director 董事   {%&04yq+  
discount 折扣   |942#rM  
discount on purchase 進貨折扣   -QBM^L  
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