[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。   W >
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acceptance 承兌   VK3it3FI>3  
account 賬戶   |vFj*XU  
accountant 會計員   q1k{  
accounting 會計   =wq;@'U  
accounting system 會計制度   N6Z{BLZ  
accounts payable 應付賬款   AKu_~bTk  
accounts receivable 應收賬款   8X&Ya =  
accumulated profits 累積利益   ;2giZ\  
adjusting entry ?#123;整記錄   rSVgWr8  
adjustment ?#123;整   `xKFqx:e  
administration expense 管理費用   \0FT!} L  
advances 預付   I]}>|  
advertising expense 廣告費   5 ZfP  
agency 代理   .>6 Wv0  
agent 代理人   mE#nU(+Ta  
agreement 契約   "t(wG{RxY  
allotments 分配數   =fyyqb4  
allowance 津貼   F#+.>!  
amalgamation 合併   /2NSZO  
amortization 攤銷   #-cTc&$O;  
amortized cost 應攤成本   8)0L2KL'  
annuities 年金   t0m*PJcF  
applied cost 已分配成本   rU#li0 >  
applied expense 已分配費用   R21~Q:b!  
applied manufacturing expense 己分配製造費用   $;D* n'8Fx  
apportioned charge 攤派費用   '=cKU0 G#  
appreciation 漲價   2>hz_o{5',  
article of association 公司章程   q'(z #h,cv  
assessment 課稅   M2T|"Q"=  
assets 資產   p/]s)uYp$  
attorney fee 律師費   rj
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audit 審計   Qu~*46?0  
auditor 審計員   PCfo  
average 平均數   Ttv9"z  
average cost 平均成本   Nw]
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bad debt 壞賬   H }b\`N[nr  
balance 餘額   N?23 m`3  
balance sheet 資產負債表   [6gO  
bank account 銀行賬戶   PJ 9%/Nrh  
bank balance 銀行結存   ?~2Bi^W5  
bank charge 銀行手續費   M$&>5n7  
bank deposit 銀行存款   jQt
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bank discount 銀行貼現   0rzVy/Z(  
bank draft 銀行匯票   LD55n%|0`H  
bank loan 銀行借款   F!8=FTb  
bank overdraft 銀行透支   if~rp-\P  
bankers acceptance 銀行承兌   QB 77:E  
bankruptcy 破產   ; Zq/eiB  
bearer 持票人   uu}-"/<~7  
beneficiary 受益人   2@MN]
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bequest 遺產   i7eI=f-
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bill 票據   J_
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bill of exchange 匯票   <d@pmh  
bill of lading 提單   l_+A5Xy  
bills discounted 貼現票據   8B@JFpg^  
bills payable 應付票據   &(O06QL  
bills receivable 應收票據   8wF#e\Va0  
board of directors 董事會    Tb#
  
bonds 債券   d=e{]MG(  
bonus 紅利   jp m#hH{R  
book value 賬面價值   eF1.VLI  
bookkeeper 簿記員   |U=(b,  
bookkeeping 簿記   zrx
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branch office general ledger 支店往來賬戶   oBw}hH,hp  
broker 經紀人   s)tpr
 
brought down 接前   FDq{M?6i  
brought forward 接上頁   j-* TXog  
budget 預算   BLW]|p|1:  
by-product 副產品    ? ICDIn  
by-product sales 副產品銷售   @)z *BmP  
capital 股本   j)6G7T|  
capital income 資本收益   ; J2 -r h  
capital outlay 資本支出   &s-VSu7  
capital stock 股本   8_iHVc;<  
capital stock certificate 股票   2nx9#B*/T  
carried down 移後   &"AQ;%&N  
carried forward 移下頁   {8ECNQ[]  
cash 現金   BkT-m'I?  
cash account 現金賬戶   9cOx@c+/  
cash in bank 存銀行現金   lJj&kVHb  
cash on delivery 交貨收款   1NGyaI  
cash on hand 庫存現金   -kc(u1!  
cash payment 現金支付   y
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cash purchase 現購   {]M>Y%j48  
cash sale 現沽   B"[{]GP BY  
cashier 出?#123;員   Nu+wL>t  
cashiers check 本票   1(pjVz&  
certificate of deposit 存款單折   (j=DD6fC  
certificate of indebtedness 借據   ,TJ/3_lH  
certified check 保付支票   *+~D+_,  
certified public accountant 會計師    VIYV92[  
charges 費用   acP ;(t  
charge for remittances 匯水手續費   Y^5"qd|`  
charter 營業執照   H%~ Q?4  
chartered accountant 會計師   Z~R
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chattles 動產   (uT^Nn9L=  
check 支票   ' ^B3pR:  
che stub 支票存根   k-]xSKG  
closed account 己結清賬戶   9,K VBO  
closing 結算   TnxU/)  
closing entries 結賬紀錄   Fd}<Uote3  
closing stock 期末存貨   X?kPi&ru  
closing the book 結賬   :o<N!*pT  
columnar journal 多欄日記賬   R ^^1/%  
combination 聯合   NlMQHma  
commission 佣金   Pzptr%{  
commodity 商品   }8 \|1@09  
common stock 普通股   PAr |1i)mB  
company 公司   $~TfL{$  
compensation 賠償   j aD!  
compound interest 複利   x57'Cg \  
consignee 承銷人   3f,u}1npa*  
consignment 寄銷   Kv1vx*>  
consignor 寄銷人   _&K\D p&@  
consolidated balance sheet 合併資產負債表   "&Ff[O*  
consolidated profit and loss account 合併損益表   pr)K{~m]{<  
consolidation 合併   rBS2>?  
construction cost 營建成本   UXQb={  
construction revenue 營建收入   9g4QVo|  
contract 合同   *<?XTs<  
control account 統制賬戶   rQ &S<  
copyright 版權   RAdvIIQp:  
corporation 公司   $Llvp bl  
cost 成本   4%%B0[Wo_O  
cost accounting 成本會計   fls#LcI9>6  
cost of labour 勞工成本   z6Fun  
cost of production 生產成本   q?1yE@th  
cost of manufacture 製造成本   4 ;^g MI9  
cost of sales 銷貨成本   )2#vhMpdN  
cost price 成本價格   *|@+rbjVC  
credit 貸方   !>q?dhw@  
credit note 收款通知單   `|uoqKv  
creditor 債權人   ?C FS}v  
crossed check 橫線支票   CN-4-  
current account 往來活期賬戶   jjYM3LQcdP  
current asset 流動資產   Ko]QCLL  
current liability 流動負債   >@z d\}@W  
current profit and loss 本期損益   #i@ACAgn;6  
debit 借方   6xyY+  
debt 債務   p|b+I"M  
debtor 債務人   TS/C p{  
deed 契據   F
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deferred assets 遞延資產   ]v<d0"2  
deferred liabilities 遞延負債   Q +R3H
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delivery 交貨   i1tVdbC]  
delivery expense 送貨費   `!]R!T@C  
delivery order 出貨單    dD:  
demand draft 即期匯票   10/x'#(  
demand note 即期票據   jC#`PA3m=  
demurrage charge 延期費   7&=-a|k~  
deposit 存款    4c  
deposit slip 存款單   -*rHB&e  
depreciation 折舊   9e0C3+)CY  
direct cost 直接成本   4 0p3Rv  
direct labour 直接人工   P=&'wblm?  
director 董事   !T)T_P[  
discount 折扣   F\zkyk4  
discount on purchase 進貨折扣   mJSK; @w<O  
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