[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。   hZ@Wl6FG;  
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acceptance 承兌   8P'zQ:#RV  
account 賬戶   h tn?iLq  
accountant 會計員   ~&Gw[Nd1  
accounting 會計   NbtNu$%t  
accounting system 會計制度   i-4pdK u  
accounts payable 應付賬款   k mXaLt2Z  
accounts receivable 應收賬款   { f @k2^  
accumulated profits 累積利益   K)C9)J<  
adjusting entry ?#123;整記錄   RvT
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adjustment ?#123;整   *@2?_b}A ^  
administration expense 管理費用   Pe_iA_  
advances 預付   *?Sp9PixP  
advertising expense 廣告費   `|i[*+WC  
agency 代理   71?>~PnbH}  
agent 代理人   CYZx/r
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agreement 契約   ie!ik  
allotments 分配數   P+Ta|-  
allowance 津貼   v<z%\`y  
amalgamation 合併  
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amortization 攤銷   "3"9sIZ(  
amortized cost 應攤成本   ):lq}6J#  
annuities 年金   v]tbs)x;h  
applied cost 已分配成本   \*0ow`|K  
applied expense 已分配費用   [p+
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applied manufacturing expense 己分配製造費用   SqhG\qE{Qj  
apportioned charge 攤派費用   eVZ/3o  
appreciation 漲價   b{Kpfb
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article of association 公司章程   H *gF>1  
assessment 課稅   W^Jh'^E  
assets 資產   )r#^{{6[v  
attorney fee 律師費   Ih]'OaE   
audit 審計   IZV D.1  
auditor 審計員   p}j$p'D.RI  
average 平均數   i
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average cost 平均成本   `)[bu  
bad debt 壞賬   vt" 7[!O  
balance 餘額   P7;=rSW  
balance sheet 資產負債表   U!L<v!$  
bank account 銀行賬戶   '{:WxGgi  
bank balance 銀行結存   '1[}PmhD  
bank charge 銀行手續費    RSLMO8  
bank deposit 銀行存款   e{~s\G8g  
bank discount 銀行貼現   *OT6)]|k  
bank draft 銀行匯票   TlD)E  
bank loan 銀行借款   T=|oZ  
bank overdraft 銀行透支   fD#VI   
bankers acceptance 銀行承兌   G9.
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bankruptcy 破產   h[SuuW  
bearer 持票人   |RBgJkS;8  
beneficiary 受益人   <j93  
bequest 遺產   s5X .(;+  
bill 票據   MX-(;H  
bill of exchange 匯票   !tkP!%w  
bill of lading 提單   y5L%_ {n  
bills discounted 貼現票據   <6=kwV6  
bills payable 應付票據   1'dL8Y  
bills receivable 應收票據   [.O3z*[9#  
board of directors 董事會   OchIEF"N  
bonds 債券   `Trpv$  
bonus 紅利   &y? L^Aq  
book value 賬面價值   oe$Y= `  
bookkeeper 簿記員   iEG`+h
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bookkeeping 簿記   )E<<
  
branch office general ledger 支店往來賬戶   8'Eu6H&$G  
broker 經紀人   3"HpM\A{A=  
brought down 接前   Y4Hi<JWo  
brought forward 接上頁   #\kYGr-G)  
budget 預算   V&x6ru#  
by-product 副產品   I^pD=1Y]  
by-product sales 副產品銷售   `2S G{5o;  
capital 股本   L3^WI( 8m  
capital income 資本收益   {c|=L@/  
capital outlay 資本支出   ITa8*Myj  
capital stock 股本   &[*F!=%8  
capital stock certificate 股票   Suixk'-  
carried down 移後   **L. !/  
carried forward 移下頁   U$j*{`$4  
cash 現金   kK]JN  
cash account 現金賬戶   DGMvYNKTj  
cash in bank 存銀行現金   PSX-
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cash on delivery 交貨收款   "oX@Z^  
cash on hand 庫存現金   F.)b`:g  
cash payment 現金支付   ^NB@wuf7  
cash purchase 現購   c0v;r4Jo#j  
cash sale 現沽   0GW(?7ZC  
cashier 出?#123;員   yjUSM}$  
cashiers check 本票   +;7Rz_.6f  
certificate of deposit 存款單折    yDBS : \  
certificate of indebtedness 借據   |tC`rzo  
certified check 保付支票   d(RSn|[0  
certified public accountant 會計師   nmlQ-V-  
charges 費用   \'I->O]  
charge for remittances 匯水手續費   qkpnXQ  
charter 營業執照   ;0Yeo"-  
chartered accountant 會計師   kH Y  
chattles 動產   IP'gN-#i  
check 支票   P+!j[X^  
che stub 支票存根   )jbYWR*&  
closed account 己結清賬戶   9s\;,!b  
closing 結算   Wb:jZ  
closing entries 結賬紀錄   = 8F/]8_  
closing stock 期末存貨   (P {o9  
closing the book 結賬   uc@f#(-  
columnar journal 多欄日記賬   (;2J}XQvO~  
combination 聯合   M#II,z>q  
commission 佣金   3dG[dYj  
commodity 商品   UT w f!  
common stock 普通股   3-4' x2   
company 公司   OHixOI$O  
compensation 賠償   Y_n^6 ;  
compound interest 複利   Q70LQCms  
consignee 承銷人   J_A+)_  
consignment 寄銷   {7!WtH;-  
consignor 寄銷人   V3&_ST  
consolidated balance sheet 合併資產負債表   ^sxcBG  
consolidated profit and loss account 合併損益表   au'Zjj/Ai5  
consolidation 合併   .Cfi/  
construction cost 營建成本   FVOR~z  
construction revenue 營建收入   .b*%c
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contract 合同   8KKI.i8`  
control account 統制賬戶   sqw^Hwy=!2  
copyright 版權   cx?t C#t  
corporation 公司   `!<RP'  
cost 成本   F.i%o2P3  
cost accounting 成本會計   |T:'G  
cost of labour 勞工成本   %;+Q
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cost of production 生產成本   B>, O@og  
cost of manufacture 製造成本   J8[N!qDCj  
cost of sales 銷貨成本   W|_^Oe<  
cost price 成本價格   ;`IZ&m$  
credit 貸方   B.nq3;Y  
credit note 收款通知單   C FY3D|  
creditor 債權人   L=W8Q8 hf  
crossed check 橫線支票   Z'EXq.hk  
current account 往來活期賬戶   K@u\^6419  
current asset 流動資產   2aiZ   
current liability 流動負債   >D'Kt?L<]m  
current profit and loss 本期損益   U
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debit 借方   KTX;x2r  
debt 債務   |V#h "s  
debtor 債務人   ,zmGKn#n2  
deed 契據   m{itMZ@  
deferred assets 遞延資產   M$j]VZ  
deferred liabilities 遞延負債   wmh[yYWc  
delivery 交貨   V_*TY6  
delivery expense 送貨費   X!r9  
delivery order 出貨單   7XLz Ewa  
demand draft 即期匯票   _U<sz{6  
demand note 即期票據   VHhW_ya1g{  
demurrage charge 延期費   ln}2  
deposit 存款   -z%| Jk  
deposit slip 存款單   3
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depreciation 折舊   }lzUl mRTe  
direct cost 直接成本   4#H~g @  
direct labour 直接人工   %j9'HtjEa  
director 董事   k[3J5 4`g1  
discount 折扣   k i`7S  
discount on purchase 進貨折扣   ^3*k6h[(  
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