[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。   Vp3 9`m-W  
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acceptance 承兌   u15-|i{y7  
account 賬戶   ^B9rt\,q  
accountant 會計員   m5KB#\  
accounting 會計   }@IRReQ  
accounting system 會計制度   }z/;^``  
accounts payable 應付賬款   u3{gX{so  
accounts receivable 應收賬款   q/w U7P\%  
accumulated profits 累積利益   nnBgTtsC]  
adjusting entry ?#123;整記錄   .E!p
  
adjustment ?#123;整   |&ISZFSv  
administration expense 管理費用   $V"NB`T  
advances 預付   ^{<x*/nK  
advertising expense 廣告費   AF{k^^|H  
agency 代理   e'<pw^I\  
agent 代理人   F",]*>r  
agreement 契約   2N]u!S;d  
allotments 分配數   r4Ygy/%  
allowance 津貼   wv,,#P  
amalgamation 合併   LS:3Dtq  
amortization 攤銷   3[Pa~]yS  
amortized cost 應攤成本   z-G|EAON"/  
annuities 年金   U_a)g
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applied cost 已分配成本   L2ePWctq}  
applied expense 已分配費用   #plwK-tPR  
applied manufacturing expense 己分配製造費用   % '>S9Ja3  
apportioned charge 攤派費用   4XL*e+UfJ  
appreciation 漲價   eqbxf#H!  
article of association 公司章程   Zl]Zy}p*+  
assessment 課稅   {8M=[4_`l  
assets 資產   l*[.  
attorney fee 律師費   |(Zv g}c_  
audit 審計   ]d"4G7mu`l  
auditor 審計員   oRM EC7!A0  
average 平均數   +Q, 0kv  
average cost 平均成本  
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bad debt 壞賬   `R
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balance 餘額   4QWDuLu  
balance sheet 資產負債表   02X~' To"  
bank account 銀行賬戶   mwFI89J'  
bank balance 銀行結存   dN>XZv  
bank charge 銀行手續費   /'1UfjW>  
bank deposit 銀行存款   ?uUK9 *N  
bank discount 銀行貼現   u(JC 4w'  
bank draft 銀行匯票   yWIM ,2x}  
bank loan 銀行借款   $Aww5G5e  
bank overdraft 銀行透支   J'.:l}g!1  
bankers acceptance 銀行承兌   *IzcW6 [9  
bankruptcy 破產   &P t|  
bearer 持票人   =Mq=\T  
beneficiary 受益人   GCrh4rxgg  
bequest 遺產   /_rAy  
bill 票據   5VWXUNe@_q  
bill of exchange 匯票   lj.z>  
bill of lading 提單   DLE|ctzj[7  
bills discounted 貼現票據   Kzxzz6R?  
bills payable 應付票據   wgSA6mQZ  
bills receivable 應收票據   ~\hA-l36  
board of directors 董事會   Ns9cx  
bonds 債券   ~az6n)  
bonus 紅利   sSOI5W3A  
book value 賬面價值   JGZ,5RTq4-  
bookkeeper 簿記員   +SM $#  
bookkeeping 簿記   0TSj]{[  
branch office general ledger 支店往來賬戶   K&"Yv~h  
broker 經紀人   >H@ dgb  
brought down 接前   e =& abu  
brought forward 接上頁   EF0{o_
  
budget 預算   kgK7 T  
by-product 副產品   lfu1 PCe5  
by-product sales 副產品銷售   -;T>4B=  
capital 股本   ltt%X].[  
capital income 資本收益   IDzP <u8v  
capital outlay 資本支出   BW:&AP@B  
capital stock 股本   ,KkENp_  
capital stock certificate 股票   Kv+E"2d  
carried down 移後   {Cs ~5jYz  
carried forward 移下頁   7&NRE"?G  
cash 現金   po"M$4`9  
cash account 現金賬戶   qsFA~{o.  
cash in bank 存銀行現金   5<4njo?k  
cash on delivery 交貨收款   PiI ):B>  
cash on hand 庫存現金   < PW*vo9v  
cash payment 現金支付   e`R*6^e  
cash purchase 現購   -9-%_=6  
cash sale 現沽   jL8&  
cashier 出?#123;員   )aquf<u@  
cashiers check 本票   \WouTn  
certificate of deposit 存款單折   H1|X0a(j  
certificate of indebtedness 借據   ci
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certified check 保付支票   e@p` -;<  
certified public accountant 會計師   J~ v<Z/gm  
charges 費用   
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charge for remittances 匯水手續費   n5UcivyX  
charter 營業執照    A`#v-  
chartered accountant 會計師   yhQo1e>  
chattles 動產   (0D0G-r:  
check 支票   S~YrXQ{_>-  
che stub 支票存根   @Qruc\_  
closed account 己結清賬戶   ;^}cZ   
closing 結算   ]
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closing entries 結賬紀錄   ]9zc[_ !  
closing stock 期末存貨   E(8!VY ^  
closing the book 結賬   nUmA  
columnar journal 多欄日記賬   K]@6&H-b|  
combination 聯合   * _C6.%{  
commission 佣金   ,0<|&D  
commodity 商品   1$@k@*u\  
common stock 普通股   (' `) m  
company 公司   M0c"wi@S_  
compensation 賠償  
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compound interest 複利   $g#X9/+<  
consignee 承銷人   ?
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consignment 寄銷   k6[t$|lMy  
consignor 寄銷人   }E8 Y,;fTD  
consolidated balance sheet 合併資產負債表   e[915Q_  
consolidated profit and loss account 合併損益表   u9mMkzgSkP  
consolidation 合併   3dadeu^{A  
construction cost 營建成本   /J{P8=x}_:  
construction revenue 營建收入   J;m[1Mae&  
contract 合同   P;hjr;   
control account 統制賬戶   FjiLc=RXXz  
copyright 版權   SL%4w<  
corporation 公司   R(pvUm&L  
cost 成本   3h0w8(k;  
cost accounting 成本會計   c)@M7UK[  
cost of labour 勞工成本   jE 2ziK  
cost of production 生產成本   #:' P3)&  
cost of manufacture 製造成本   F\-qXSA  
cost of sales 銷貨成本   o>U%3-+T^J  
cost price 成本價格   n0Ze9W+<  
credit 貸方   (jY.S|%  
credit note 收款通知單   9IMRWtZWT  
creditor 債權人   UfcM2OmbK  
crossed check 橫線支票   pPQ]#v  
current account 往來活期賬戶   N@Slc 0  
current asset 流動資產   ) 4GfT  
current liability 流動負債   n6Q 3X  
current profit and loss 本期損益   1%EY!14G+  
debit 借方   ?/dz!{JC  
debt 債務   CoJaVLl   
debtor 債務人   _?q\tyf3  
deed 契據   j nI)n*  
deferred assets 遞延資產   *WMcE$w/D  
deferred liabilities 遞延負債   T^A:pL1  
delivery 交貨    J|6aa  
delivery expense 送貨費   Vx* =  
delivery order 出貨單   V7rcnk#  
demand draft 即期匯票   rX;
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demand note 即期票據   9=3V}]^M  
demurrage charge 延期費   ^o?.Rph|i]  
deposit 存款   ?1PY]KNaK  
deposit slip 存款單   Ih,~h[  
depreciation 折舊   ZP%^.wxC  
direct cost 直接成本   9SAyU%mS:  
direct labour 直接人工   q%>L/KJ#  
director 董事   BvX!n"QIb  
discount 折扣   jgEiemh&  
discount on purchase 進貨折扣   d8]6<\g  
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