[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。   $(r/N"6)O2  
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acceptance 承兌   W
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account 賬戶   ${F4x"x  
accountant 會計員   (a9>gLI0  
accounting 會計  
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accounting system 會計制度   0
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accounts payable 應付賬款   lVYrP|#  
accounts receivable 應收賬款   d7]~t |  
accumulated profits 累積利益   WAUgbImc{  
adjusting entry ?#123;整記錄   3FgTM(  
adjustment ?#123;整   ls@j8bVv^  
administration expense 管理費用   z[sP/{~z  
advances 預付   ?r'2GR2Sk4  
advertising expense 廣告費   &cSZ?0R  
agency 代理   cuoZ:
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agent 代理人   6bwzNY 7  
agreement 契約   ZnAXb S  
allotments 分配數   ccY! OSae  
allowance 津貼   X-<l+WP  
amalgamation 合併   /wX5>^  
amortization 攤銷   IZs NMY  
amortized cost 應攤成本   Fd;%wWY.zm  
annuities 年金   [e`e bn[C  
applied cost 已分配成本   :V
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applied expense 已分配費用   rQsY t/  
applied manufacturing expense 己分配製造費用   @~CXnc0  
apportioned charge 攤派費用   V^%P}RFMc  
appreciation 漲價   !zQbF&>  
article of association 公司章程   fZgEJsr  
assessment 課稅   KL\hV .6  
assets 資產   v+vM:At4  
attorney fee 律師費   AF\gB2^  
audit 審計   _Q9I W  
auditor 審計員   >pm`(zLn  
average 平均數   l{mC|8X  
average cost 平均成本   +GvPJI  
bad debt 壞賬   P[%nD cB  
balance 餘額   IBz)3gj J  
balance sheet 資產負債表  
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bank account 銀行賬戶   _J X> #h  
bank balance 銀行結存   fZavZ\qU  
bank charge 銀行手續費   JFu9_=%+  
bank deposit 銀行存款   <lgX=wx L  
bank discount 銀行貼現   gVI{eoJ  
bank draft 銀行匯票   NHQi_U  
bank loan 銀行借款   O?$]/d  
bank overdraft 銀行透支   A4daIhP (  
bankers acceptance 銀行承兌   dT7!+)s5-  
bankruptcy 破產   Fv-~v&  
bearer 持票人   P$zhMnAAN  
beneficiary 受益人    )Ah7  
bequest 遺產   lw43|_'G-t  
bill 票據   dUH+7.\  
bill of exchange 匯票   -BC`p 8  
bill of lading 提單   6E{(_i  
bills discounted 貼現票據   9UCA&n  
bills payable 應付票據   <!q_ C5>XJ  
bills receivable 應收票據   ]@uuB\u  
board of directors 董事會   b

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bonds 債券   ^Rb*m
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bonus 紅利   \DcO.`L  
book value 賬面價值   MNf^ml[  
bookkeeper 簿記員   @xeJ$ rlu  
bookkeeping 簿記   >o1,Y&  
branch office general ledger 支店往來賬戶   .dsB\C  
broker 經紀人   snYyxi

  
brought down 接前   @^.o8+Pp  
brought forward 接上頁   ldnKV&N  
budget 預算   L
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by-product 副產品   5KTPlqm0qF  
by-product sales 副產品銷售    Dn#^-,H  
capital 股本   @rS(3wu_&  
capital income 資本收益   i`w)dS  
capital outlay 資本支出   p"0Dl9  
capital stock 股本   @RHG@{x{K  
capital stock certificate 股票   9t!Agxm  
carried down 移後   n.XgGT=L  
carried forward 移下頁   $;rvKco)%  
cash 現金   p,BoiYdi  
cash account 現金賬戶   q1Ad"r
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cash in bank 存銀行現金   G
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cash on delivery 交貨收款   *).!  
cash on hand 庫存現金   TN/y4(j  
cash payment 現金支付   bwI"V
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cash purchase 現購   mFmx
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cash sale 現沽   0),fY(D2T  
cashier 出?#123;員   *i {e$Zv'  
cashiers check 本票   (9{qT>eJg=  
certificate of deposit 存款單折   W5/|.}  
certificate of indebtedness 借據   t +|t/1s2  
certified check 保付支票   Fj46~#ZZ  
certified public accountant 會計師   &crR nv?  
charges 費用   .hJcK/m  
charge for remittances 匯水手續費   2(5/#$t  
charter 營業執照   rv c%[HfW;  
chartered accountant 會計師   VRTJKi  
chattles 動產   ?R_fg  
check 支票   )J?8"+_Y  
che stub 支票存根   mqbCa6>_S  
closed account 己結清賬戶   ~UHjc0  
closing 結算   *z};&UsF{  
closing entries 結賬紀錄   ;I*N%a TK  
closing stock 期末存貨   <{j;']V;  
closing the book 結賬   s4j]kH  
columnar journal 多欄日記賬   mkq246<D~  
combination 聯合   qP-_xpu]R  
commission 佣金   UW1i%u k  
commodity 商品   Wt.['`c<  
common stock 普通股   bB)$=7\  
company 公司   <"8F=3:uk  
compensation 賠償   [hV}$0#E[O  
compound interest 複利   1bjz :^   
consignee 承銷人   +BDW1%  
consignment 寄銷   Et y?/  
consignor 寄銷人   %K,cGgp^)  
consolidated balance sheet 合併資產負債表   -d-xsP} s  
consolidated profit and loss account 合併損益表   kek/C`7  
consolidation 合併   }$[@*  
construction cost 營建成本   q/Zs]Gz  
construction revenue 營建收入   /|3~
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contract 合同   l[u 17
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control account 統制賬戶   K' B*D*w  
copyright 版權   m6'9Id-:L  
corporation 公司   x.$cP  
cost 成本   OO</d:  
cost accounting 成本會計   9
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cost of labour 勞工成本   ky&wv+7  
cost of production 生產成本   U2LD_-HZ  
cost of manufacture 製造成本   Lq2jXy5#n  
cost of sales 銷貨成本   9{e/ V)  
cost price 成本價格   W>qu~ak?x  
credit 貸方   .IM]B4m  
credit note 收款通知單   LG :d  
creditor 債權人   |bhv7(_  
crossed check 橫線支票   M!i*DU+SE  
current account 往來活期賬戶   ohs`[U=%~  
current asset 流動資產   x$t2Y <_  
current liability 流動負債   maa$kg8U*!  
current profit and loss 本期損益   ~0[(-4MA  
debit 借方   UFLx'VXd  
debt 債務   =k,?+h~  
debtor 債務人   #;5Qd'  
deed 契據   JLz32 %-M  
deferred assets 遞延資產   YWJ$Pp  
deferred liabilities 遞延負債   y4r?M8]"r  
delivery 交貨   HAo=t  
delivery expense 送貨費   ]')y(_{  
delivery order 出貨單   +o'xyR'(  
demand draft 即期匯票   IG7,-3  
demand note 即期票據    ?!<Q8=  
demurrage charge 延期費   MK1#^9Zr  
deposit 存款   L8H:,} 2  
deposit slip 存款單   FS=LpvOG)  
depreciation 折舊   )\PX1198  
direct cost 直接成本   A
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direct labour 直接人工   s:iBl/N}  
director 董事   LwTdmR  
discount 折扣   NpCQ4K  
discount on purchase 進貨折扣   fUfd5W1"  
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