[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。   b~dm+5W7  
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acceptance 承兌   ]k~Vh[[  
account 賬戶   HEdOo~/~  
accountant 會計員   E`s9SE  
accounting 會計   x d
DR/KS  
accounting system 會計制度   x}o]R  
accounts payable 應付賬款   OjO$.ecT  
accounts receivable 應收賬款   ;sJUTp5\h  
accumulated profits 累積利益   Hbwjs?Vq?]  
adjusting entry ?#123;整記錄   ]4~- z3=y  
adjustment ?#123;整   ,Fo7E  
administration expense 管理費用   X{KWBk.1  
advances 預付   =5=D)x~  
advertising expense 廣告費    o"J>MAD  
agency 代理   Xb +)@Y4h  
agent 代理人   DE
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agreement 契約   uMOm<kn  
allotments 分配數   vQf'lEFk  
allowance 津貼   y\0<f `v6  
amalgamation 合併   {.F``2  
amortization 攤銷  
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amortized cost 應攤成本   f5D.wSY  
annuities 年金   5c6CH k`:  
applied cost 已分配成本   5"(AqXoq  
applied expense 已分配費用   ;4 .D%  
applied manufacturing expense 己分配製造費用   +9Z RCmV  
apportioned charge 攤派費用   4
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appreciation 漲價   <qZ"W6&&  
article of association 公司章程   +LddW0h+=8  
assessment 課稅   h $)thW  
assets 資產   +<&\*VR  
attorney fee 律師費   2y; |6`
  
audit 審計   . 2_t/2  
auditor 審計員   {MX_t/o=f  
average 平均數   ;-84
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average cost 平均成本   47I5 Y5  
bad debt 壞賬   ONQp-$  
balance 餘額   5MY+O\  
balance sheet 資產負債表   9D74/3b*  
bank account 銀行賬戶   AU1P?lk  
bank balance 銀行結存   W}B4^l
 
bank charge 銀行手續費   mY"DYYR>  
bank deposit 銀行存款   pAg;Rib  
bank discount 銀行貼現    v|+}>g  
bank draft 銀行匯票   Fs_,RXW"  
bank loan 銀行借款   ( 8+_~_  
bank overdraft 銀行透支   W"9iFj X  
bankers acceptance 銀行承兌   .N~qpynY  
bankruptcy 破產   S!J.$Y<Ko  
bearer 持票人   -x )(2|  
beneficiary 受益人   zSta!]  
bequest 遺產   pJ7wd~wF*  
bill 票據   9_IR%bm  
bill of exchange 匯票   _DfI78`(  
bill of lading 提單   PZ69aZ*Gs  
bills discounted 貼現票據   AfvTStwr  
bills payable 應付票據   )f#@`lf[<  
bills receivable 應收票據   Wo5G23:xz  
board of directors 董事會   YN4P >d  
bonds 債券   I%xrDiK97  
bonus 紅利   r$ue1bH}|  
book value 賬面價值   p-V#nPb  
bookkeeper 簿記員  
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bookkeeping 簿記   :4$Ex2  
branch office general ledger 支店往來賬戶   U@[P. y~J  
broker 經紀人   G-oCA1UdN  
brought down 接前   +T[3wL~  
brought forward 接上頁   s%]-Sw9  
budget 預算   UNocm0!N'  
by-product 副產品   0O4'Ts ?  
by-product sales 副產品銷售   (_]{[dFr%  
capital 股本   lD2>`s5  
capital income 資本收益   :j$K.3n  
capital outlay 資本支出   !7J;h{3Uw  
capital stock 股本   :7Mo0,Bw,  
capital stock certificate 股票   g9 2M\5 x9  
carried down 移後   M0o=bYI  
carried forward 移下頁   (omdmT%D  
cash 現金   Rf2/[  
cash account 現金賬戶   'nt b.S)  
cash in bank 存銀行現金   z2t;!]"'l  
cash on delivery 交貨收款   U0u@[9!  
cash on hand 庫存現金   "
Ks%!  
cash payment 現金支付   $V?zJ:a>L  
cash purchase 現購   [$?S9)Xd  
cash sale 現沽   S}e*~^1J  
cashier 出?#123;員   G/(oQA  
cashiers check 本票   Ed#%F-1sX  
certificate of deposit 存款單折   M4M 4*o  
certificate of indebtedness 借據   `{I,!to  
certified check 保付支票   H_; Dq*  
certified public accountant 會計師   F']Vg31c  
charges 費用   8s8q`_.)(  
charge for remittances 匯水手續費   3f's>+,#%  
charter 營業執照   3leg,qd  
chartered accountant 會計師   #f.@XIt'  
chattles 動產   )ACa0V>*p  
check 支票   v)N6ZOj*C  
che stub 支票存根   pvy;L[c  
closed account 己結清賬戶   M;zRf3S  
closing 結算   -j3 - H&  
closing entries 結賬紀錄   3~I<f^K4  
closing stock 期末存貨   @babgP,  
closing the book 結賬   ~'fa,XZ<  
columnar journal 多欄日記賬   _1y|#o  
combination 聯合    g/+M&k$  
commission 佣金   aC3\Hs  
commodity 商品   iBJ*6or
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common stock 普通股   )2YU|  
company 公司   xx;'WL,g  
compensation 賠償   * VW
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compound interest 複利   .j88=t0  
consignee 承銷人   cdU2ph _  
consignment 寄銷   XP2=x_"y  
consignor 寄銷人   8f^URN<x  
consolidated balance sheet 合併資產負債表   s>~&:GUwR  
consolidated profit and loss account 合併損益表   .NjdkHYR  
consolidation 合併   }J`{g/  
construction cost 營建成本   ~R)w 9uq  
construction revenue 營建收入   .[cT3l/t  
contract 合同   2SG|]
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control account 統制賬戶   BqZLqGOKu  
copyright 版權   .E;6Xx_+r  
corporation 公司   u.hnQsM  
cost 成本   8GlH)J+kq  
cost accounting 成本會計   .v1rrH?  
cost of labour 勞工成本   5tq$SF42X  
cost of production 生產成本   yv
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cost of manufacture 製造成本   SVq7qc9K?  
cost of sales 銷貨成本   3%EwA\V(  
cost price 成本價格   nj7Ri=lyS  
credit 貸方   C c Ni8Wg_  
credit note 收款通知單   3}twWnQZJ  
creditor 債權人   ?U-p jjM  
crossed check 橫線支票   ;;nmF#  
current account 往來活期賬戶   m(OBk;S~   
current asset 流動資產   )1x333.[c  
current liability 流動負債   LiV]!*9$KG  
current profit and loss 本期損益   ) ]~HjA;  
debit 借方   ;prp6(c  
debt 債務   G$@X>)2N8  
debtor 債務人   APc@1="#J  
deed 契據   !uO|T'u0a  
deferred assets 遞延資產   STOE=TC>  
deferred liabilities 遞延負債   |um)vlN;9  
delivery 交貨   Ci*TX  
delivery expense 送貨費   sL/Lw WH  
delivery order 出貨單   n<hwstk  
demand draft 即期匯票   nAts.pVy"  
demand note 即期票據   ?q,x?`|(8  
demurrage charge 延期費   $(CHwG-  
deposit 存款   R*&3i$S
 
deposit slip 存款單   uwQ4RYz  
depreciation 折舊   fZ %ZV  
direct cost 直接成本   IB;y8e,  
direct labour 直接人工   \pPq]k  
director 董事   ^9{ 2  
discount 折扣   }<Me%`x"   
discount on purchase 進貨折扣   wK\ SeX  
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