[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\2[dd  
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acceptance 承兌   q3P3euK3  
account 賬戶   2.l nT{  
accountant 會計員   R
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accounting 會計   <s7{6n')  
accounting system 會計制度   25~$qY_  
accounts payable 應付賬款   G#*!)#M <
 
accounts receivable 應收賬款   ntkinbbD  
accumulated profits 累積利益   PvB?57wkF  
adjusting entry ?#123;整記錄   ]Ns&`Yn{  
adjustment ?#123;整   YI|Gpq  
administration expense 管理費用   (7wR*vO^  
advances 預付   RU>vnDaC  
advertising expense 廣告費   0F~9t!  
agency 代理   IIR?@/q  
agent 代理人   BxT~1SBFq  
agreement 契約   IGqmH=-  
allotments 分配數   JX/d;N7a  
allowance 津貼   &4%J35~  
amalgamation 合併   <V8i>LBlz  
amortization 攤銷   V_1
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amortized cost 應攤成本   &T|-K\*  
annuities 年金   pnG8c<  
applied cost 已分配成本   t/D Q<B_  
applied expense 已分配費用   &Egn`QU  
applied manufacturing expense 己分配製造費用   J-ZM1HoB  
apportioned charge 攤派費用    J-f0  
appreciation 漲價   @}Z/{Z[@  
article of association 公司章程   w:LCm `d  
assessment 課稅   s*X\%!l9  
assets 資產   w${=dW@K  
attorney fee 律師費   bYgYP|@  
audit 審計   @/u`7FO$&  
auditor 審計員   '_<`dzz  
average 平均數   U`Ag| R  
average cost 平均成本   ^U?(g0<"  
bad debt 壞賬   e ^qnUjMy  
balance 餘額   (qP$I:Q4]v  
balance sheet 資產負債表   Jqj6L993e  
bank account 銀行賬戶   ykeUS zz2  
bank balance 銀行結存   3.H-G~  
bank charge 銀行手續費   iHn]yv3 #  
bank deposit 銀行存款   I7_D $a=  
bank discount 銀行貼現   [-gKkOT8E  
bank draft 銀行匯票   *;d)'7<  
bank loan 銀行借款   vWovR
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bank overdraft 銀行透支   JT9<kB/07  
bankers acceptance 銀行承兌   >PVi 3S  
bankruptcy 破產   #dt2'V- ,  
bearer 持票人   o5@ jMU;  
beneficiary 受益人   |*NrS<"  
bequest 遺產   XOwMT,=Z)  
bill 票據   .Topg.7W  
bill of exchange 匯票   D` X6'PP  
bill of lading 提單   3ky+qoe  
bills discounted 貼現票據   kZ}u  
bills payable 應付票據   ?t42=nvf  
bills receivable 應收票據   c):*R ]=  
board of directors 董事會   =eoxT  
bonds 債券   yy1r,dw  
bonus 紅利   .8!0biS  
book value 賬面價值   n1>nnH]G  
bookkeeper 簿記員   }gi'%e  
bookkeeping 簿記   \KXEw2S  
branch office general ledger 支店往來賬戶   E|;5Z*  
broker 經紀人   rM=A"  
brought down 接前   =ol][)Bd  
brought forward 接上頁   ncr-i!Jjk  
budget 預算   ;T+U&U0d|  
by-product 副產品   Pc HFj+:  
by-product sales 副產品銷售   ;_aoM &  
capital 股本   RbM~E~$  
capital income 資本收益   JW[\"`x!  
capital outlay 資本支出   ~&3"Mi&>`  
capital stock 股本   %pkq ?9  
capital stock certificate 股票   Ux T[  
carried down 移後   15 11<,  
carried forward 移下頁   gt GKV  
cash 現金   R<HZC;x  
cash account 現金賬戶   &:#8ol(n5b  
cash in bank 存銀行現金   si_HN{  
cash on delivery 交貨收款   s)8M? |[`I  
cash on hand 庫存現金   $#FlnM<=  
cash payment 現金支付   5l/l]  
cash purchase 現購   Z*>/@J}  
cash sale 現沽   pQ:P
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cashier 出?#123;員   2\\3<  
cashiers check 本票   o=# [^Zv  
certificate of deposit 存款單折   Z:J.FI@  
certificate of indebtedness 借據   )V/lRR&  
certified check 保付支票   N pND/  
certified public accountant 會計師   b Ne\{k  
charges 費用   %N>NOk)  
charge for remittances 匯水手續費   3ZlGbP#3w  
charter 營業執照   .^IhH|U  
chartered accountant 會計師   nSQ}yqM)  
chattles 動產   7jH`_58  
check 支票   }lTZq|;A  
che stub 支票存根   -yQ\3wli`  
closed account 己結清賬戶   nCMa$+  
closing 結算   tZ j,A%<  
closing entries 結賬紀錄   51 +M_~  
closing stock 期末存貨   )c >B2
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closing the book 結賬   ~)a;59<$  
columnar journal 多欄日記賬   n=
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combination 聯合   b\;u9C2y'  
commission 佣金   Cm;qDvj+u  
commodity 商品   @IY?DO  
common stock 普通股   &f<1=2dm  
company 公司   i;hc]fYb=K  
compensation 賠償   lJzy)ne  
compound interest 複利   SslY ]d]  
consignee 承銷人   1 j^c  
consignment 寄銷  
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consignor 寄銷人   }j(2Dl  
consolidated balance sheet 合併資產負債表   TBKd|D'H  
consolidated profit and loss account 合併損益表   RjGB#AK  
consolidation 合併   *Z]WaDw  
construction cost 營建成本   C{hcK 1-K  
construction revenue 營建收入   j"IM,=  
contract 合同   n?LIphc
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control account 統制賬戶   bxdXZB n  
copyright 版權   < VaMUm<2  
corporation 公司   )ClMw!ZrU  
cost 成本   ]AA% J@  
cost accounting 成本會計   IiK(^ :~%  
cost of labour 勞工成本   Az< 9hk  
cost of production 生產成本   V9E6W*IE  
cost of manufacture 製造成本   ,#bb8+z&p  
cost of sales 銷貨成本   d$_q=ywc  
cost price 成本價格   `<}V !Lo  
credit 貸方   _0W;)v  
credit note 收款通知單   .?0>5-SfY  
creditor 債權人   H : T N  
crossed check 橫線支票   G4`Ut1g^  
current account 往來活期賬戶   ~`\9Q  
current asset 流動資產   GX@W"y  
current liability 流動負債   Y <Znv%M  
current profit and loss 本期損益   j:e^7
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debit 借方   .FKJyzL  
debt 債務   D=~B7b:  
debtor 債務人   ?n g14e  
deed 契據   k?HrD"k"  
deferred assets 遞延資產   27a*H1iQ  
deferred liabilities 遞延負債   {x|kg;  
delivery 交貨   /iU UM t'  
delivery expense 送貨費   O*rmD<L$  
delivery order 出貨單   "@{4.v^}!  
demand draft 即期匯票   wt}%2x} x  
demand note 即期票據   IypWVr  
demurrage charge 延期費   #A3v]'7B  
deposit 存款   d=?Mj]  
deposit slip 存款單   :6W^ S/pf  
depreciation 折舊   ?]W~ qgA  
direct cost 直接成本   _;e!ZZLG  
direct labour 直接人工   =a9etF%B  
director 董事   g%\$ !b  
discount 折扣   |0L=8~M(j  
discount on purchase 進貨折扣   |}M0,AS  
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