[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。   ;,mBT[_ZO  
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acceptance 承兌   o@Scz!"g  
account 賬戶   -<]\l3E&J  
accountant 會計員   VtD@&N  
accounting 會計   Th.3j's  
accounting system 會計制度   0&.LBv8  
accounts payable 應付賬款   YomwjKyuP  
accounts receivable 應收賬款  
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accumulated profits 累積利益   G% o7BX  
adjusting entry ?#123;整記錄   \)uy"+ Z`  
adjustment ?#123;整   A>4l/  
administration expense 管理費用   j~Xj  
advances 預付   OY+!aG@.  
advertising expense 廣告費   jG =(w4+  
agency 代理   XCW+ pUX  
agent 代理人   .L~fFn s/  
agreement 契約   f:n]Exsy  
allotments 分配數   <GSQ2bX[  
allowance 津貼   jQY>9+t  
amalgamation 合併   "1_{c *ck  
amortization 攤銷   32M6EEmPG  
amortized cost 應攤成本   j@%K*Gb`  
annuities 年金   5wT',U"+  
applied cost 已分配成本   ;Gjv9:hUn  
applied expense 已分配費用   ~l;yr @  
applied manufacturing expense 己分配製造費用   5Xp$yX =  
apportioned charge 攤派費用   xAR^  
appreciation 漲價   z~GVvgd  
article of association 公司章程   zG&WWc`K  
assessment 課稅   s4MNVT  
assets 資產   ju
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attorney fee 律師費    plzE  
audit 審計   8yY"x ['  
auditor 審計員   HR/k{"8W4Q  
average 平均數   9m<wcZ  
average cost 平均成本   ]$*$0  
bad debt 壞賬   }T?i%l  
balance 餘額   XMjI}SPG  
balance sheet 資產負債表   gn-=##fT:i  
bank account 銀行賬戶   oA(. vr  
bank balance 銀行結存   @C!JtgO%  
bank charge 銀行手續費   YR$tPe  
bank deposit 銀行存款   {Bav$kw;?e  
bank discount 銀行貼現  
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bank draft 銀行匯票   ^G]KE8  
bank loan 銀行借款   wxdh?sQ  
bank overdraft 銀行透支   #R~" >g:w  
bankers acceptance 銀行承兌   g @c=Bt$  
bankruptcy 破產   .F{}~ K]  
bearer 持票人   BZ ]&uD|f  
beneficiary 受益人   !Ei Ze.K  
bequest 遺產   'US:Mr3  
bill 票據   H}u)%qY+~  
bill of exchange 匯票   ;`X`c   
bill of lading 提單   O+CF/ipX/  
bills discounted 貼現票據   34&u]4=L)  
bills payable 應付票據   $bF`PGR_  
bills receivable 應收票據   K8yWg\K  
board of directors 董事會   VWnu#_(  
bonds 債券   avYh\xZ  
bonus 紅利   )?= kb  
book value 賬面價值   mSVX4XW<  
bookkeeper 簿記員   &F@tmM~  
bookkeeping 簿記   Y{x[N}h  
branch office general ledger 支店往來賬戶   "B_5Y&pM`  
broker 經紀人   D@/9+]-,  
brought down 接前   O
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brought forward 接上頁   $6Q2)^LJ  
budget 預算   $g}/T_26  
by-product 副產品   +oxqS&$L  
by-product sales 副產品銷售   ,d/CU  
capital 股本   \rw'QAi8r  
capital income 資本收益   [A.eVuV;+  
capital outlay 資本支出   A;/Xt  
capital stock 股本   "9MX,}X*  
capital stock certificate 股票   J8`1V`$  
carried down 移後   S[\cT:{OE  
carried forward 移下頁   f4@#pnJ3po  
cash 現金   .{-iq(3  
cash account 現金賬戶   ~@a) E+LsF  
cash in bank 存銀行現金   UC?2mdLt^  
cash on delivery 交貨收款   #U6/@l)  
cash on hand 庫存現金   y$;zTH_6j  
cash payment 現金支付   YV2pERl  
cash purchase 現購   Yp?a= R  
cash sale 現沽   O(c4iWm  
cashier 出?#123;員   .PA?N{z  
cashiers check 本票   y7}~T!UyfF  
certificate of deposit 存款單折   5jj57j"  
certificate of indebtedness 借據   V.E.~<7D\  
certified check 保付支票   X~<>K/}u5  
certified public accountant 會計師   |?pYJkrYO  
charges 費用   T8M[eSbZ  
charge for remittances 匯水手續費   DI"dY ug#  
charter 營業執照   R,(+NT$
 
chartered accountant 會計師   +wPvQKVfI  
chattles 動產   s]V{}bY`  
check 支票   ;Kq<',u~  
che stub 支票存根   i >/@]2  
closed account 己結清賬戶   ,rvZW}=  
closing 結算   XQJV.SVS  
closing entries 結賬紀錄   @Z1?t%1  
closing stock 期末存貨   ,_4KyLfBF  
closing the book 結賬   |~T+f&   
columnar journal 多欄日記賬   #!F8n`C-  
combination 聯合   JqH.QnKcv  
commission 佣金   z;@S_0M,Z  
commodity 商品   H]]>sE  
common stock 普通股   =fu_ Jau}  
company 公司   `b,g2XA  
compensation 賠償   !UPAEA  
compound interest 複利   OkO@BWL  
consignee 承銷人   36D,el In  
consignment 寄銷   mhHm#  
consignor 寄銷人   )I0g&e^Tzy  
consolidated balance sheet 合併資產負債表   s#8{:ko  
consolidated profit and loss account 合併損益表   ~A{[=v  
consolidation 合併   l<+,(E=  
construction cost 營建成本   'rcsK  
construction revenue 營建收入   T=)L5Vuq<  
contract 合同   W0C$*oe!_i  
control account 統制賬戶   7C6BZ$(  
copyright 版權   C J}4V!;|  
corporation 公司   f<xt3  
cost 成本   F\$}8
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cost accounting 成本會計   @rDv (W  
cost of labour 勞工成本   8i+jFSZ
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cost of production 生產成本   E<.{ v\  
cost of manufacture 製造成本   ,19"[:WN  
cost of sales 銷貨成本   ,\">ovV33  
cost price 成本價格   hrtN.4p[  
credit 貸方   i\c^h;wX  
credit note 收款通知單   ^gVbVz[17  
creditor 債權人   8B
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crossed check 橫線支票   {gq:sj>  
current account 往來活期賬戶   8C4@V[sm`  
current asset 流動資產   (>/Dw|,m  
current liability 流動負債   m:o$|7r  
current profit and loss 本期損益   i=+<7]Q  
debit 借方   Pp")hFx  
debt 債務   pz z`4VS:  
debtor 債務人   _a02#  
deed 契據   L?pvz}  
deferred assets 遞延資產   l[OQo|_  
deferred liabilities 遞延負債   pRfHbPV?  
delivery 交貨   dYttse'  
delivery expense 送貨費   Zi'8~iEH  
delivery order 出貨單   n ;f
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demand draft 即期匯票   4iB)oR  
demand note 即期票據   Vf* B1Zb  
demurrage charge 延期費   pLFL6\{g  
deposit 存款   _O'rZ5}&  
deposit slip 存款單   Lzb [%?  
depreciation 折舊   ^*T{-U'  
direct cost 直接成本   ~8qFM
  
direct labour 直接人工   u K&_IE}  
director 董事   gbi~!S-  
discount 折扣   {`SGB;ho  
discount on purchase 進貨折扣   jYssz4)tp  
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