[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。   MM+x}g.?  
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acceptance 承兌   :>y?B!=  
account 賬戶   nTG@=C#  
accountant 會計員   > T$M0&<  
accounting 會計   EISgc {s  
accounting system 會計制度   >#9f{  
accounts payable 應付賬款   q?&Ap*  
accounts receivable 應收賬款   #pe #(xoI  
accumulated profits 累積利益   TnuNoMD.  
adjusting entry ?#123;整記錄   C'Gj\  
adjustment ?#123;整   @ )bCh(u  
administration expense 管理費用   %S'gDCwq  
advances 預付   1KHFzx,  
advertising expense 廣告費   D@O#P^?  
agency 代理   D7X8yv1  
agent 代理人   xOKLc!J  
agreement 契約   w)nFH)f  
allotments 分配數   C [4{\3\Va  
allowance 津貼   9)y7K%b0  
amalgamation 合併   Fl{@B*3@w  
amortization 攤銷   w<qn@f  
amortized cost 應攤成本   t\GoUeH]  
annuities 年金   RWX? B  
applied cost 已分配成本   Ht{Q=w/9  
applied expense 已分配費用   B4l*]K%  
applied manufacturing expense 己分配製造費用   -2D/RE7|  
apportioned charge 攤派費用   }|KNw*h$  
appreciation 漲價   q
=,  
article of association 公司章程   $u ae8h  
assessment 課稅   ryC7O'j_P  
assets 資產   Zk={3Y  
attorney fee 律師費   3dl#:Si  
audit 審計   tPQjjoh  
auditor 審計員   X&bz%I>v  
average 平均數   .!oYIF*0zC  
average cost 平均成本   [. rULQ
l  
bad debt 壞賬   0=:]tSD\F  
balance 餘額   c[E"  
balance sheet 資產負債表   cZb5h 9  
bank account 銀行賬戶   \dx$G?R
 
bank balance 銀行結存   Ifx EM  
bank charge 銀行手續費   -;1nv:7Z3  
bank deposit 銀行存款   &E/0jxM1  
bank discount 銀行貼現   d~|/LR5  
bank draft 銀行匯票   '5usPD  
bank loan 銀行借款   s7789pR  
bank overdraft 銀行透支   T4c]VWtD  
bankers acceptance 銀行承兌   ?D\6@G:,#@  
bankruptcy 破產   ='[J.  
bearer 持票人   *WQl#JAr  
beneficiary 受益人   f"Z2,!Z;  
bequest 遺產   ,UveH` n-  
bill 票據   %v"qFYVX"  
bill of exchange 匯票  
2[V9`r8*  
bill of lading 提單   I{8sLzA03S  
bills discounted 貼現票據   m4m,-}KNi  
bills payable 應付票據   F7"v}K]X  
bills receivable 應收票據   > &VY  
board of directors 董事會   W,D$=Bg  
bonds 債券   Vlf=gP  
bonus 紅利   4b
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book value 賬面價值   ir?Y >  
bookkeeper 簿記員   GV"X) tGo  
bookkeeping 簿記   te*|>NRS  
branch office general ledger 支店往來賬戶   B/^1uPTZ71  
broker 經紀人   "J=A(w5   
brought down 接前   ExW3LM9(  
brought forward 接上頁   A`I;m0<  
budget 預算   HX`>" ?{  
by-product 副產品   LP{@r ic  
by-product sales 副產品銷售   ;;]^d_  
capital 股本   aSEzh78  
capital income 資本收益   g.:b\JE`  
capital outlay 資本支出   ssUm1F\  
capital stock 股本   Ij_h #f   
capital stock certificate 股票   I
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carried down 移後   ,UA-Pq3}  
carried forward 移下頁   uJ:SN;  
cash 現金   +  2j]  
cash account 現金賬戶   66Tx>c"H  
cash in bank 存銀行現金   qJZ
:\u8oO  
cash on delivery 交貨收款   x3C^S~  
cash on hand 庫存現金   D:I6nSoC  
cash payment 現金支付   U8]BhJr$Q  
cash purchase 現購   '7ps_pz  
cash sale 現沽   km=d'VvnI  
cashier 出?#123;員   #^zUaPV 7r  
cashiers check 本票   :&-j{8p-  
certificate of deposit 存款單折   vUD>+
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certificate of indebtedness 借據   uupfL>h  
certified check 保付支票   Z]\IQDC  
certified public accountant 會計師   %AV[vr
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charges 費用   _c@k>"_{S  
charge for remittances 匯水手續費   WvVf+|Km  
charter 營業執照   (q+EP(Q  
chartered accountant 會計師   VYAz0H1-_  
chattles 動產   [}1+=Ub  
check 支票   ^1jZwP;5eW  
che stub 支票存根   ]ff5MY 36  
closed account 己結清賬戶   rd0[(-  
closing 結算   bi<?m^j  
closing entries 結賬紀錄   f{j.jfl\x  
closing stock 期末存貨   v0uA]6:  
closing the book 結賬   rD*CLqK  
columnar journal 多欄日記賬   ><r\ 5`  
combination 聯合   ;z3w#fNMv  
commission 佣金   ,2/y(JX}*!  
commodity 商品   w`a(285s)i  
common stock 普通股   OLh QS_D  
company 公司   BSc5@;  
compensation 賠償   t9Y?0O}/  
compound interest 複利   [KT1.5M[  
consignee 承銷人   5.o{A#/NTl  
consignment 寄銷   kM o7mkV  
consignor 寄銷人   W9A
 [Z  
consolidated balance sheet 合併資產負債表   m!H7;S-(  
consolidated profit and loss account 合併損益表   !tckE\ h#N  
consolidation 合併   o0`|r+E\  
construction cost 營建成本   W%&'EJ)62  
construction revenue 營建收入   SGA!%=Lp  
contract 合同   G&f~A;'7k  
control account 統制賬戶   |`c=`xK7'  
copyright 版權   -'F? |  
corporation 公司   dxwH C\"5  
cost 成本   0X: :<N@  
cost accounting 成本會計   18{" @<wIs  
cost of labour 勞工成本   /'WIgP  
cost of production 生產成本   50VH>b_  
cost of manufacture 製造成本   +:D90p$e  
cost of sales 銷貨成本   /
GDGE }  
cost price 成本價格   Ua](o H  
credit 貸方   ~V?3A/]  
credit note 收款通知單   <&Q(I+^  
creditor 債權人   #nS[]UbwZ  
crossed check 橫線支票   0{'%j~"  
current account 往來活期賬戶   )?D w)s5  
current asset 流動資產   tMnwY'  
current liability 流動負債   /:o (Ghc?  
current profit and loss 本期損益   MRZ/%OZ.  
debit 借方   *]]C.t-cd  
debt 債務   SeX:A)*ez%  
debtor 債務人   q(YFt*(;w  
deed 契據   @c{rqa v  
deferred assets 遞延資產   JAA{5@ST  
deferred liabilities 遞延負債   6~b]RZe7  
delivery 交貨   ocbNf'W;  
delivery expense 送貨費   B6hd*f  
delivery order 出貨單   X1GpLy)p  
demand draft 即期匯票   L^Q q[>  
demand note 即期票據   5J0Sc  
demurrage charge 延期費   Mq[|w2.  
deposit 存款   Pcox~U/j  
deposit slip 存款單   ' +*,|;?  
depreciation 折舊   YLO/J2['  
direct cost 直接成本   oPVyLD  
direct labour 直接人工   `x'vF#  
director 董事   sKU?"|G81G  
discount 折扣   ^>H+#@R  
discount on purchase 進貨折扣   eKj'[2G@/  
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