[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。   KJ-Q$ M  
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acceptance 承兌   ]YDqmIW  
account 賬戶   Y8mv[+Z  
accountant 會計員   Frhm4H%,_R  
accounting 會計   z%6egi>  
accounting system 會計制度   eEmLl(Lb  
accounts payable 應付賬款   m|Z[8Tup  
accounts receivable 應收賬款   s, #$o3  
accumulated profits 累積利益   m1p%,  
adjusting entry ?#123;整記錄   at3YL[,[Z  
adjustment ?#123;整   1-!|_<EW1  
administration expense 管理費用   )pey7-P7g5  
advances 預付   Z%-uyT@a  
advertising expense 廣告費   w6B`_Z'f  
agency 代理   `lO/I+8  
agent 代理人   }u5J<*:bZ  
agreement 契約   R,zp&L  
allotments 分配數   $i `@0+:  
allowance 津貼   5kv]k?   
amalgamation 合併   3bugVJ93  
amortization 攤銷   38JU-aq  
amortized cost 應攤成本   .e:+Ek+  
annuities 年金   lFgE{;z@  
applied cost 已分配成本   B7'2@+(  
applied expense 已分配費用   f K4M:_u  
applied manufacturing expense 己分配製造費用   Hp fTuydU  
apportioned charge 攤派費用   =gB{(   
appreciation 漲價   { lZ<'p  
article of association 公司章程   lo>:S1  
assessment 課稅   y+VRD  
assets 資產   J=DD/Gp  
attorney fee 律師費   #|e5i9l*B  
audit 審計   69C ss'  
auditor 審計員   l?beqw:  
average 平均數   NQvT4.*  
average cost 平均成本   c$3ZEe
 
bad debt 壞賬   T~N877  
balance 餘額   VqB9^qJ]!  
balance sheet 資產負債表   5g4c1K  
bank account 銀行賬戶   |VoYFoiQ  
bank balance 銀行結存   ]"1\z>Hg  
bank charge 銀行手續費   [  **F  
bank deposit 銀行存款   >LB x\/  
bank discount 銀行貼現   `VOLw*Ci  
bank draft 銀行匯票   *;(GL  
bank loan 銀行借款   nx4E}8!Lh  
bank overdraft 銀行透支   1]jUiX=T  
bankers acceptance 銀行承兌   z;i4F.p  
bankruptcy 破產   O$peCv   
bearer 持票人   M$LzV}k  
beneficiary 受益人   IRDD   
bequest 遺產   ]GHx<5Q:\  
bill 票據   $Jj0%?;  
bill of exchange 匯票   c6pGy%T-  
bill of lading 提單   wsCT9&p  
bills discounted 貼現票據   L2y{\<JC"  
bills payable 應付票據   qv+}|+aL:  
bills receivable 應收票據   51M'x_8  
board of directors 董事會   j(=zc6m  
bonds 債券   V=H}Ecd  
bonus 紅利   +&TcTu#.`  
book value 賬面價值   qT_E=)
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bookkeeper 簿記員   qfEB VS(  
bookkeeping 簿記   0 :1ldU 4  
branch office general ledger 支店往來賬戶   ~;Xkt G:  
broker 經紀人   p/uOCQ|1l  
brought down 接前   5'O.l$)y  
brought forward 接上頁   6NqLo^ "g  
budget 預算   2$%0~Z5  
by-product 副產品   WN?meZ/N/  
by-product sales 副產品銷售   s((_^yf  
capital 股本   qS+Il g  
capital income 資本收益   3H
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capital outlay 資本支出   f
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capital stock 股本   `<l|XPv  
capital stock certificate 股票   4&LoE~  
carried down 移後   p}swJ;S  
carried forward 移下頁   *C?x\.\C  
cash 現金   a'|Dm7'4t  
cash account 現金賬戶   $JXQn  
cash in bank 存銀行現金   RJI*ZNbA  
cash on delivery 交貨收款   3/hAxd  
cash on hand 庫存現金   p V))g e\  
cash payment 現金支付   /waZ9  
cash purchase 現購   X{riI^(  
cash sale 現沽   cB[.ET$  
cashier 出?#123;員   0#K B.2AP  
cashiers check 本票   8M'6Kcr  
certificate of deposit 存款單折   &gR)bNIC_=  
certificate of indebtedness 借據   KBFAV&  
certified check 保付支票   &9'JHF!l  
certified public accountant 會計師   #TSLgV'U  
charges 費用   !P26$US%P  
charge for remittances 匯水手續費   L:F:ZOM6`  
charter 營業執照   #8d$%F))  
chartered accountant 會計師   ;EfMTI}6K  
chattles 動產   JZ=a3)x"  
check 支票   (Dl68]FX  
che stub 支票存根   cBA 2;5E  
closed account 己結清賬戶    0-+`{j  
closing 結算   Fw5r\J87c  
closing entries 結賬紀錄   Zb#  
closing stock 期末存貨   g)iSC?H  
closing the book 結賬   BPd]L=,/  
columnar journal 多欄日記賬   )FqE8oN-  
combination 聯合   ;3_Q7;y  
commission 佣金   *H RxC  
commodity 商品   :+,qvu!M7  
common stock 普通股   O_PC/=m1@  
company 公司   =kLg)a |  
compensation 賠償   L3~E*\cV  
compound interest 複利   Ic/<jFZXM  
consignee 承銷人   k\}qCDs  
consignment 寄銷   Ja#idF[V  
consignor 寄銷人   OkO"t  
consolidated balance sheet 合併資產負債表   F<w/@.&m  
consolidated profit and loss account 合併損益表   /bylA`IM W  
consolidation 合併   \ca4X{x  
construction cost 營建成本   V*'9yk"
 
construction revenue 營建收入   z[ ;{p.W  
contract 合同   {ersXQ
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control account 統制賬戶   q+o(`N'~G  
copyright 版權   %]Nz54!  
corporation 公司   I>-jKSkwc  
cost 成本   9H3#8T] ;  
cost accounting 成本會計   Aq|LeH  
cost of labour 勞工成本   /HDX[R   
cost of production 生產成本   xI~\15PhG  
cost of manufacture 製造成本   X>|.BvY|  
cost of sales 銷貨成本   tY:-13
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cost price 成本價格   O!]wJ
  
credit 貸方   Kr q^|DY  
credit note 收款通知單   Z?hBn`.  
creditor 債權人   Gz@%UIv  
crossed check 橫線支票   l>&)_:\  
current account 往來活期賬戶   IW1]H~1w  
current asset 流動資產   ESASsRzk  
current liability 流動負債   -RH ?FJ  
current profit and loss 本期損益   9au)K!hN  
debit 借方   HKcipDW  
debt 債務   4'rk3nT8  
debtor 債務人   >uJrq""+  
deed 契據   cdIy[ 1  
deferred assets 遞延資產   !P92e1   
deferred liabilities 遞延負債   ^LC5orO  
delivery 交貨   6
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delivery expense 送貨費   >v<}$v6D~  
delivery order 出貨單   d$2{_6  
demand draft 即期匯票   Z21XlbK  
demand note 即期票據   [bOy,^@4  
demurrage charge 延期費   *,-YWx4
 
deposit 存款   $uLzC
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deposit slip 存款單   @xkM|N?  
depreciation 折舊   (I~,&aBr  
direct cost 直接成本   In;z\"NN4  
direct labour 直接人工   O:BP35z_F  
director 董事   *,
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discount 折扣   Ixec]UOS  
discount on purchase 進貨折扣   bo -Gh`  
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