[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。   M NwY   
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acceptance 承兌   ^#Q -?O  
account 賬戶   7UW\|r  
accountant 會計員  
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accounting 會計   Fovah4q%V  
accounting system 會計制度   <zn)f@W  
accounts payable 應付賬款   AJ*17w  
accounts receivable 應收賬款   dB4ifeT]  
accumulated profits 累積利益   ZJ)Z
 
adjusting entry ?#123;整記錄   2 >O[Y1  
adjustment ?#123;整   |LQ%sV  
administration expense 管理費用   FD 8Lk  
advances 預付   |*g#7YL  
advertising expense 廣告費   #n|5ng|CJ  
agency 代理   }O@
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agent 代理人   _p0Yhju?  
agreement 契約   Q2m
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allotments 分配數   Ah7"qv'L\  
allowance 津貼   ]YhQQH1>]  
amalgamation 合併   oOI0q_bf  
amortization 攤銷   -kLBq:
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amortized cost 應攤成本   -%fj-Y7y  
annuities 年金   k $^/$N  
applied cost 已分配成本   Ka(B&.  
applied expense 已分配費用   c{y'&3\  
applied manufacturing expense 己分配製造費用   )$E){(Aa  
apportioned charge 攤派費用   jH<Sf: Y(  
appreciation 漲價   -Z,r\9d  
article of association 公司章程   T]&?^QGAZ  
assessment 課稅   _%2ukuJ `  
assets 資產   Fik;hB  
attorney fee 律師費   q`2dL)E  
audit 審計   k0V]<#h87  
auditor 審計員   e Fz$h2*B  
average 平均數   b; C}=gg  
average cost 平均成本   dE,E,tv  
bad debt 壞賬   SQK82/  
balance 餘額   T>nH=  
balance sheet 資產負債表   +\_\53  
bank account 銀行賬戶   8TB|Y  
bank balance 銀行結存   d9TTAa
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bank charge 銀行手續費   A8mc+ Bf(  
bank deposit 銀行存款   ]m 3cm  
bank discount 銀行貼現   = >TU  
bank draft 銀行匯票   XTF[4#WO  
bank loan 銀行借款   klQmo30i  
bank overdraft 銀行透支   =bD.5,F)  
bankers acceptance 銀行承兌   oA-,>:}g{  
bankruptcy 破產   v4|TQ8!wR  
bearer 持票人   KQ]sUNH  
beneficiary 受益人   MhHh`WUGh  
bequest 遺產   hv#$Zo<  
bill 票據  
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bill of exchange 匯票   FNL S=4  
bill of lading 提單   G9okl9;od  
bills discounted 貼現票據   y'^U4# (  
bills payable 應付票據   rMIX{K)'f  
bills receivable 應收票據   sHBTB6)lx  
board of directors 董事會   Iv  
bonds 債券   aeN #<M&$<  
bonus 紅利   gkx
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book value 賬面價值   rM= :{   
bookkeeper 簿記員   MCibYvc[  
bookkeeping 簿記   dYD;Z<l  
branch office general ledger 支店往來賬戶   PA ZjA0d  
broker 經紀人   9rz$c, Y(  
brought down 接前   ZPE-  
brought forward 接上頁   N}n3 +F  
budget 預算   80Hi v  
by-product 副產品   Yu" Q  
by-product sales 副產品銷售   1HNP@9ga  
capital 股本   ZlC+DXg#S  
capital income 資本收益   )ddJ\:  
capital outlay 資本支出   Dmi.@.  
capital stock 股本   r{r~!=u  
capital stock certificate 股票   MQw}R7  
carried down 移後   up['<Kt+a  
carried forward 移下頁   ,|yscp8  
cash 現金   Ua|iAD1  
cash account 現金賬戶   |Y}YhUI&  
cash in bank 存銀行現金   8k:^( kByF  
cash on delivery 交貨收款   =C,DR4xh  
cash on hand 庫存現金   %.`u2'^  
cash payment 現金支付   ,_YI:xie|c  
cash purchase 現購   sdO8;v>  
cash sale 現沽   .GJbrz  
cashier 出?#123;員   I^f|U
 
cashiers check 本票   [N~7PNdS  
certificate of deposit 存款單折   Xux[  
certificate of indebtedness 借據  
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certified check 保付支票   @a]cI  
certified public accountant 會計師   !4+Die X  
charges 費用   c.LRS$o/j  
charge for remittances 匯水手續費   6p)&}m9!  
charter 營業執照   c3l(,5DtH  
chartered accountant 會計師   m4OnRZYlw  
chattles 動產  
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check 支票   ]8}2  
che stub 支票存根   u{=h%d
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closed account 己結清賬戶   -6-rXD  
closing 結算   ,8Q0AkG  
closing entries 結賬紀錄   B=]L%~xL$  
closing stock 期末存貨   T = pP  
closing the book 結賬   W^^0Rh_  
columnar journal 多欄日記賬   S[9b I&C  
combination 聯合   ".|8(Y  
commission 佣金   r1IvA^X  
commodity 商品   8i;drvf  
common stock 普通股   Lc
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company 公司   9A4n8,&sm  
compensation 賠償   |=:@<0.'  
compound interest 複利   rz|Sjtq  
consignee 承銷人   \6a' p Q,  
consignment 寄銷   5 s^vC2$)  
consignor 寄銷人   9+m>|"F0  
consolidated balance sheet 合併資產負債表   dkEbP*yXg  
consolidated profit and loss account 合併損益表   <`Fl I
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consolidation 合併   `UzH *w@e  
construction cost 營建成本   Ygg+=@].@  
construction revenue 營建收入   (T2HUmkQ6  
contract 合同   <astIu Au  
control account 統制賬戶   3
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copyright 版權   d!<>Fh^6,  
corporation 公司   @eBo7#Zr  
cost 成本   :I";&7C  
cost accounting 成本會計   lrHN6:x(Y4  
cost of labour 勞工成本   Ag:/iB]  
cost of production 生產成本   e^\(bp+83  
cost of manufacture 製造成本   4IW90"uc  
cost of sales 銷貨成本   J_&cI%.  
cost price 成本價格   Z-CA9&4Uh  
credit 貸方   I&15[:b=-  
credit note 收款通知單   emJZ+:%  
creditor 債權人   _G-6G=q  
crossed check 橫線支票   fl4@5AVY  
current account 往來活期賬戶   r`FTiPD.C  
current asset 流動資產   n3V$Xtxw  
current liability 流動負債   dMjQV&  
current profit and loss 本期損益   J:uFQWxZ   
debit 借方   x%$6l  
debt 債務   ^=-25%&^  
debtor 債務人   2.);OFk+  
deed 契據   p[WlcbBwT  
deferred assets 遞延資產   R=R]0  
deferred liabilities 遞延負債   *j,noHUT~>  
delivery 交貨   "S{GjOlEDF  
delivery expense 送貨費   @fo(#i&  
delivery order 出貨單   $ta"Ug.z  
demand draft 即期匯票   NA@Z$Gy  
demand note 即期票據   4$2HO`@uN  
demurrage charge 延期費   :SN?t  
deposit 存款   Wn;%B].I  
deposit slip 存款單   2|exY>`w  
depreciation 折舊   L28wT)D-  
direct cost 直接成本   B
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direct labour 直接人工   vfc5M6Vm)<  
director 董事   ,{iMF (Nj  
discount 折扣   $@{d\@U  
discount on purchase 進貨折扣   w"M!**bP  
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