[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。   {%Mt-Gm'd  
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acceptance 承兌   kjWY{7b!  
account 賬戶   ` drds  
accountant 會計員   e
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accounting 會計   O>
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accounting system 會計制度   nW1Obu8x|  
accounts payable 應付賬款   $]eU'!
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accounts receivable 應收賬款   u,]?_bK)  
accumulated profits 累積利益   sC ,[CN:b  
adjusting entry ?#123;整記錄   ]Puu: IG  
adjustment ?#123;整   @=@7U u-  
administration expense 管理費用   n)]]g3y2  
advances 預付   ~N{ 7  
advertising expense 廣告費   |etA
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agency 代理   ZH]n&%@j  
agent 代理人   crx8+  
agreement 契約   M'Ec:p=X"  
allotments 分配數   (of=hzT^?  
allowance 津貼   0Q\6GCzN\  
amalgamation 合併   zoFCHsr  
amortization 攤銷   s d-5AE  
amortized cost 應攤成本   P.G`ED|K!Y  
annuities 年金   Jzqv6A 3G  
applied cost 已分配成本   eBw6k09C+  
applied expense 已分配費用   N_#QS}H  
applied manufacturing expense 己分配製造費用   &O0@)jIV  
apportioned charge 攤派費用   }=)  
appreciation 漲價   {*EA5;  
article of association 公司章程   -)S(eqq1  
assessment 課稅   z)z_]c-X+  
assets 資產   NWK+.{s>m  
attorney fee 律師費   d9'gH#f?  
audit 審計   u; {,,ct  
auditor 審計員   +4<I j/}p  
average 平均數   H}TzNs  
average cost 平均成本   ~N2<-~=si  
bad debt 壞賬   37:\X5)z/  
balance 餘額   7#\\Ava$T  
balance sheet 資產負債表   A
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bank account 銀行賬戶   HvhP9_MB  
bank balance 銀行結存   ~_XJ v  
bank charge 銀行手續費   } v#Tm  
bank deposit 銀行存款   xp+Z%0D  
bank discount 銀行貼現   y'gIx*6B@  
bank draft 銀行匯票   V\C$/8v  
bank loan 銀行借款   58T<~u
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bank overdraft 銀行透支   eVD
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bankers acceptance 銀行承兌   4d\1W?i-  
bankruptcy 破產   3zV{cm0  
bearer 持票人   0~.OMG:=  
beneficiary 受益人   n*7Ytz3#'  
bequest 遺產   )ad-p.Hus  
bill 票據   V/ a!&_""  
bill of exchange 匯票   OQ,KQ\  
bill of lading 提單   l $j/Ye]  
bills discounted 貼現票據   y81B3`@  
bills payable 應付票據   dd$}FlT  
bills receivable 應收票據   #x)lN  
board of directors 董事會   W{z7h[?5,  
bonds 債券   lwY2zX&%)/  
bonus 紅利   GqYE=Q  
book value 賬面價值   D_n(T')  
bookkeeper 簿記員   jrOqspv   
bookkeeping 簿記   -F&4<\=+  
branch office general ledger 支店往來賬戶   Q/JX8<7K  
broker 經紀人   !KYX\HRW  
brought down 接前   az5 $.  
brought forward 接上頁   O!Rw ? Y  
budget 預算   p3sR>ToJ  
by-product 副產品   7hg)R @OC  
by-product sales 副產品銷售   zjuU*$A4  
capital 股本   Lm-
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capital income 資本收益   z?9vbx  
capital outlay 資本支出   y'5 y  
capital stock 股本   OPYl#3I  
capital stock certificate 股票   U{^~X_?  
carried down 移後   x)+3SdH  
carried forward 移下頁   hcQky/c\#b  
cash 現金   rKK{*%n  
cash account 現金賬戶   L=Pz0  
cash in bank 存銀行現金   epWTZV(1x  
cash on delivery 交貨收款   Rn"Raq7Cn*  
cash on hand 庫存現金   =TTk5(m  
cash payment 現金支付   :Adx7!6  
cash purchase 現購   {6V;$KqH6  
cash sale 現沽   #osP"~{   
cashier 出?#123;員   , [V#o-Z  
cashiers check 本票   D^R=  
certificate of deposit 存款單折   2YU-iipdOq  
certificate of indebtedness 借據   7Nw} }  
certified check 保付支票   H%}ro.u  
certified public accountant 會計師   O.ce"5Y^  
charges 費用   C(RZ09,.S  
charge for remittances 匯水手續費   PNjZbOmzS  
charter 營業執照   8$c_ M   
chartered accountant 會計師   V3^=Mj2"  
chattles 動產   .V4w+:i  
check 支票   N-lo[bDJh  
che stub 支票存根   +Wr"c  
closed account 己結清賬戶  
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closing 結算   &p."` C  
closing entries 結賬紀錄   qHAZ)Tz  
closing stock 期末存貨   zc}qAy'<  
closing the book 結賬   F|rJ{=x  
columnar journal 多欄日記賬   __F?iRrCM  
combination 聯合   1$Jria5n  
commission 佣金   W.B>"u  
commodity 商品   Z#J cNquM  
common stock 普通股   %[l*:05  
company 公司   fmDn1N-bG  
compensation 賠償   F(yx/W>Br_  
compound interest 複利   zOkIPv52~  
consignee 承銷人   2+Y8b::  
consignment 寄銷   dn"&j1@KY  
consignor 寄銷人   E[z8;A^:0  
consolidated balance sheet 合併資產負債表   a!_vd B  
consolidated profit and loss account 合併損益表   \[nvdvJv  
consolidation 合併   yB>5p]$P  
construction cost 營建成本   3!+N}[$iy  
construction revenue 營建收入   a\UhOPFF  
contract 合同   li U=&wM>  
control account 統制賬戶   c@+;4Iz  
copyright 版權   # 1S*}Q<k  
corporation 公司   +PCsp'D d  
cost 成本   ~If{`zWoC  
cost accounting 成本會計   ftL>oOz[  
cost of labour 勞工成本   X2Z E9b  
cost of production 生產成本   FN25,Q8:*I  
cost of manufacture 製造成本   /SXms'C  
cost of sales 銷貨成本   `|["{j}^  
cost price 成本價格   jK!Y-  
credit 貸方   S%+ $  
credit note 收款通知單   01/?  
creditor 債權人   ZPM,ZGlu:  
crossed check 橫線支票   %(9BWO  
current account 往來活期賬戶   m]Sv>|  
current asset 流動資產   6I)1[tU  
current liability 流動負債   Up(Jw-.  
current profit and loss 本期損益   ~J U :a@)  
debit 借方   r]C`#  
debt 債務   ?|&plf|  
debtor 債務人   &#AK#`&)0i  
deed 契據   w6^X*tE  
deferred assets 遞延資產   =:|fN3nJ2  
deferred liabilities 遞延負債   Cb{n4xKW6  
delivery 交貨   CL~21aslI  
delivery expense 送貨費   oX2J2O  
delivery order 出貨單   eX+FtN  
demand draft 即期匯票   3#IU^6l:1S  
demand note 即期票據   z3RlD"F1  
demurrage charge 延期費   yf2I%\p}  
deposit 存款   3\= iB&Gf|  
deposit slip 存款單   ]>K02SVT:  
depreciation 折舊   *\UxdL 22  
direct cost 直接成本   :4{;^|RgU  
direct labour 直接人工   ,u^RZ[}  
director 董事   ;+) M~2 =  
discount 折扣   WFOO6 kM z  
discount on purchase 進貨折扣   #WOb&h  
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