[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。   ^T"9ZBkb  
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acceptance 承兌   [bkMl+:/HG  
account 賬戶   )xCpQ=nS  
accountant 會計員   3 2Q/4   
accounting 會計   USu/Y29  
accounting system 會計制度   5:9Ay ?  
accounts payable 應付賬款   nS[0g^}  
accounts receivable 應收賬款   A=|LMJMWR  
accumulated profits 累積利益   q:#,b0|bv  
adjusting entry ?#123;整記錄   Pgf$GXE  
adjustment ?#123;整   u,[Yaw"L  
administration expense 管理費用   K,tmh1  
advances 預付   
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advertising expense 廣告費   =O1CxsKt6  
agency 代理   mU:C{<Z  
agent 代理人   $/,qw   
agreement 契約   H7G*Vg  
allotments 分配數   K2nq2Gbn  
allowance 津貼   5R4h9D5  
amalgamation 合併   oTo'? E#  
amortization 攤銷   i:OD)l  
amortized cost 應攤成本   rS/Q  
annuities 年金   < Sm -
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applied cost 已分配成本   a}`4BMi3  
applied expense 已分配費用   l#%Y]1*  
applied manufacturing expense 己分配製造費用   VZYdCZ&l7  
apportioned charge 攤派費用   )z3mS2  
appreciation 漲價   ] =b?^'  
article of association 公司章程   eB/3MUz1  
assessment 課稅   O<S*bN>BF  
assets 資產   Yg/e8Q2  
attorney fee 律師費   h3aHCr E  
audit 審計   gm8L 5c V  
auditor 審計員   K>Fo+f
  
average 平均數   |U1X~\""  
average cost 平均成本   kP%'{  
bad debt 壞賬   ?v#t{e0eQ  
balance 餘額   _]1dm)%  
balance sheet 資產負債表   1W8[ RET  
bank account 銀行賬戶   s\#kqw\x  
bank balance 銀行結存   C2AP   
bank charge 銀行手續費   e{O mW  
bank deposit 銀行存款   0@, ,YZf  
bank discount 銀行貼現   f'Wc_L)  
bank draft 銀行匯票   Z4} Yw{=f  
bank loan 銀行借款   g6Qzkvw)  
bank overdraft 銀行透支   c; w c
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bankers acceptance 銀行承兌   )8ctNpQt  
bankruptcy 破產   5'\/gvxIC  
bearer 持票人   N_$ X4.7p  
beneficiary 受益人   )<DL'  
bequest 遺產   ?F*gFW_k  
bill 票據   2{"Wa| o`  
bill of exchange 匯票   6 )0$UW  
bill of lading 提單   M^r1b1tR  
bills discounted 貼現票據   8
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bills payable 應付票據   %,a.431gi  
bills receivable 應收票據   g-oHu8  
board of directors 董事會   vb9G_Pfz  
bonds 債券   >~TLgq*  
bonus 紅利   $]\N/}1v  
book value 賬面價值   {\`#,[  
bookkeeper 簿記員   |=l;UqB  
bookkeeping 簿記   vBj{bnl  
branch office general ledger 支店往來賬戶   9g J`H'  
broker 經紀人   `zC_?+  
brought down 接前   $"J+3mO  
brought forward 接上頁   g[-'0d\1  
budget 預算   M=26@ n  
by-product 副產品   +H/^RvUjF  
by-product sales 副產品銷售   3?Bq((  
capital 股本   NJs )2  
capital income 資本收益   ff-9NvW4v  
capital outlay 資本支出   M,e_=aq  
capital stock 股本   Wxb/|?,  
capital stock certificate 股票   O]m,zk  
carried down 移後   lj@c"Yrk  
carried forward 移下頁   %l,p />r  
cash 現金   0mH>fs 4  
cash account 現金賬戶   _(<[!c!@0  
cash in bank 存銀行現金   <bXfjj6YJ@  
cash on delivery 交貨收款   Th`IpxV  
cash on hand 庫存現金   CO0Nq/@  
cash payment 現金支付   50l=B]M  
cash purchase 現購   w80g)4V+  
cash sale 現沽   !(w\%$|  
cashier 出?#123;員   m-5Dbx!j  
cashiers check 本票   &0K H00l  
certificate of deposit 存款單折   f`RcfYt  
certificate of indebtedness 借據   0kQAT#  
certified check 保付支票   >7@F4a  
certified public accountant 會計師   5=.,a5  
charges 費用   [US.n+G6  
charge for remittances 匯水手續費   #J, `a.  
charter 營業執照   cDxjD5E  
chartered accountant 會計師   ]5YG*sD4  
chattles 動產   M!,$i  
check 支票   u(\b1h n  
che stub 支票存根   J ;i/X;^  
closed account 己結清賬戶   hR[Qdu6r  
closing 結算   xdXt  
closing entries 結賬紀錄   (VWTYG7  
closing stock 期末存貨   n$a
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closing the book 結賬   $0AN5 |`g\  
columnar journal 多欄日記賬   )`,3/i9C$  
combination 聯合   @Ej{sC!0T  
commission 佣金   Cc]t*;nU_  
commodity 商品   x a7x 2]~-  
common stock 普通股   (m-(5 CaJ  
company 公司   Hp8)
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compensation 賠償   )C<c{mjk(  
compound interest 複利   mmu{K$9}I  
consignee 承銷人   wX< )Fj'  
consignment 寄銷   IyL2{5  
consignor 寄銷人   4@4$kro  
consolidated balance sheet 合併資產負債表   {Tm31f(oD  
consolidated profit and loss account 合併損益表   Mf<Pms\F  
consolidation 合併   H`9E_[  
construction cost 營建成本   W-<C
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construction revenue 營建收入   :&/'rMi<T  
contract 合同   aHXd1\6m  
control account 統制賬戶   y7u"a)T  
copyright 版權   f}Mc2PQ-  
corporation 公司   <omSK- T
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cost 成本   }(hx$G^M  
cost accounting 成本會計   Eii)zo8Xd  
cost of labour 勞工成本   dK#:io[Nz  
cost of production 生產成本   v<ASkkh>  
cost of manufacture 製造成本   }~:`9PV)Z%  
cost of sales 銷貨成本   MIsjTKE  
cost price 成本價格   {uM
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credit 貸方   %S. _3`A  
credit note 收款通知單   cE$<6&0  
creditor 債權人   H]H*Ouu["e  
crossed check 橫線支票   3T
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current account 往來活期賬戶   ]L"jt8E  
current asset 流動資產   &_x:+{06  
current liability 流動負債   
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current profit and loss 本期損益   A%-*M 'J  
debit 借方   "@xI  
debt 債務   7YV}F9h4  
debtor 債務人   Y^M3m'd?  
deed 契據   sy. FMy+  
deferred assets 遞延資產   [6`8^-}?  
deferred liabilities 遞延負債   l:-$ulAx  
delivery 交貨   2`9e20  
delivery expense 送貨費   AU -,  
delivery order 出貨單   ^RAs t1q7  
demand draft 即期匯票   v,I4ozDx  
demand note 即期票據   `aD~\O  
demurrage charge 延期費   J/mLmSx  
deposit 存款   *39Y1+=)$$  
deposit slip 存款單   !i,Eo-[Z  
depreciation 折舊   &G\Vn,1v  
direct cost 直接成本   F{WV}o=MY  
direct labour 直接人工   pZ,=iqr  
director 董事   r7+"i9  
discount 折扣   V^
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discount on purchase 進貨折扣   Za_w@o  
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