[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。   \h:$q E7  
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acceptance 承兌   Qv#]T,  
account 賬戶   Z/O5Dear/h  
accountant 會計員   Z[ys>\_To  
accounting 會計   ^W;\faG  
accounting system 會計制度   aCQAh[T  
accounts payable 應付賬款   {>9 0d(j  
accounts receivable 應收賬款   H>2)R7h  
accumulated profits 累積利益   HG{OkDx]fl  
adjusting entry ?#123;整記錄   K1jE_]@Z  
adjustment ?#123;整   rq>@0i  
administration expense 管理費用   Zhf+u r  
advances 預付   @?TOg{:  
advertising expense 廣告費   iXI >>9  
agency 代理   X"*pt5B6`  
agent 代理人   $vx]\` ^  
agreement 契約   uq'T:
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allotments 分配數   (r.[b  
allowance 津貼   x:GuqE  
amalgamation 合併   WS4J
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amortization 攤銷   !ouJ3Jn   
amortized cost 應攤成本   Dz8)u:vRS  
annuities 年金   EP,lT.u3  
applied cost 已分配成本   IvO#tI  
applied expense 已分配費用   ,-D3tleu`  
applied manufacturing expense 己分配製造費用   p4[cPt~C  
apportioned charge 攤派費用   Rjt]^gb!*  
appreciation 漲價   `5:b=^'D/  
article of association 公司章程   zW8rC!
  
assessment 課稅   4+Wti!s  
assets 資產   HZKqGkE  
attorney fee 律師費   icH\(   
audit 審計   F@UbUm2o  
auditor 審計員   4Y MX
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average 平均數   _ ZMoPEW  
average cost 平均成本   'a[|'  
bad debt 壞賬   8(]*J8/wt  
balance 餘額   22$M6Qof]n  
balance sheet 資產負債表   p%[/ _ -7  
bank account 銀行賬戶   R `  
bank balance 銀行結存   0w)Gb}o$  
bank charge 銀行手續費   },+ &y^  
bank deposit 銀行存款   )H8Rfn?  
bank discount 銀行貼現   EZypqe):/C  
bank draft 銀行匯票   sN"<baZ  
bank loan 銀行借款   U4M}E h8  
bank overdraft 銀行透支   dg-nv]7  
bankers acceptance 銀行承兌   Yv>kToa\^  
bankruptcy 破產   0o7*5| T4  
bearer 持票人   c&X2k\  
beneficiary 受益人   v[57
LB  
bequest 遺產   C%H{"  
bill 票據   ZOw%Fw4B  
bill of exchange 匯票   m9M#)<@*  
bill of lading 提單   Q #IlUo  
bills discounted 貼現票據   #q?'<''d,
 
bills payable 應付票據   ?h\fwF3  
bills receivable 應收票據   cao=O \Y7  
board of directors 董事會   :8=7)cW  
bonds 債券   i24t$7q  
bonus 紅利   $\Oc]%  
book value 賬面價值   owQSy9Az  
bookkeeper 簿記員   )xm[mvt  
bookkeeping 簿記   H< 51dJn~  
branch office general ledger 支店往來賬戶   4 '"C8vw.  
broker 經紀人   }2%L 0  
brought down 接前   37<^Oly!  
brought forward 接上頁   mSeCXCrZlI  
budget 預算   Nk2n&(~$  
by-product 副產品   < #FxI  
by-product sales 副產品銷售   v9*31Jx  
capital 股本   V$0mcwH  
capital income 資本收益   6pP:Q_U$  
capital outlay 資本支出   q]Vxf!0*>
 
capital stock 股本   *\gYs{,  
capital stock certificate 股票   u43W.4H13  
carried down 移後   N2 4J!L  
carried forward 移下頁   ;-kC&GZf  
cash 現金   3LRBH+Tt  
cash account 現金賬戶   \:-" ?  
cash in bank 存銀行現金   u4x>gRz)  
cash on delivery 交貨收款   FRhHp(0}5  
cash on hand 庫存現金   @B\$ me  
cash payment 現金支付   0uL*-/|  
cash purchase 現購   g>E.Snj}  
cash sale 現沽   y=!7PB
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cashier 出?#123;員   $:|?z_@  
cashiers check 本票   B_mT[)ut  
certificate of deposit 存款單折   OMf w#  
certificate of indebtedness 借據   swKqsN.  
certified check 保付支票   Q2qT[aD,  
certified public accountant 會計師   ?xwLe  
charges 費用   eHb@qKnf  
charge for remittances 匯水手續費   #(7^V y&  
charter 營業執照   "O~7s}  
chartered accountant 會計師   nD.K*#u  
chattles 動產   otA' +4\  
check 支票   C <Pd_&  
che stub 支票存根   uN&UYJ'B  
closed account 己結清賬戶   7bk`u'0%  
closing 結算   +I3j2u8L  
closing entries 結賬紀錄   BEtFFi6ot  
closing stock 期末存貨   mor[AJ  
closing the book 結賬   smKp3_r  
columnar journal 多欄日記賬   8 qlQC.VA[  
combination 聯合   ~jJF&*)  
commission 佣金   6t=)1T   
commodity 商品   ^P|Zze zwU  
common stock 普通股   @4G{L8Q}  
company 公司   G5hf m-  
compensation 賠償   <!=:{&d%  
compound interest 複利   BdB9M8fM  
consignee 承銷人   O1
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consignment 寄銷   +2+|zXmT  
consignor 寄銷人   %mAwK<MY`  
consolidated balance sheet 合併資產負債表   <ivq}(%72  
consolidated profit and loss account 合併損益表   c HC1l  
consolidation 合併   kho$At)V  
construction cost 營建成本   W2{4s 1  
construction revenue 營建收入   j^.|^q<Y  
contract 合同   %/2OP &1<  
control account 統制賬戶   ;#L]7ZY9:-  
copyright 版權   +w?-#M#  
corporation 公司   rn]F97v@]  
cost 成本   y[ZVi5) ,  
cost accounting 成本會計   (ys<{Y-;  
cost of labour 勞工成本   / hg)=p  
cost of production 生產成本   iD.p KG  
cost of manufacture 製造成本   dDA,Ps  
cost of sales 銷貨成本   lS|F&I5j  
cost price 成本價格   xb2j |KY7  
credit 貸方   wbB\~*Z)  
credit note 收款通知單   8
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creditor 債權人   q'9;  
crossed check 橫線支票   H#M;TjR  
current account 往來活期賬戶   r6&+pSA>  
current asset 流動資產   CF6qEG6  
current liability 流動負債   p7W9?b9  
current profit and loss 本期損益  
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debit 借方   tkQrxa|  
debt 債務   cv;2zq=T  
debtor 債務人   hcpe~spz9|  
deed 契據   tr58J%Mu  
deferred assets 遞延資產   kzVK%
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deferred liabilities 遞延負債   j$<g8Bg=o  
delivery 交貨   k*OHI/uiow  
delivery expense 送貨費   dt0(04  
delivery order 出貨單   xt6%[)  
demand draft 即期匯票   fZ(k"*\MZ  
demand note 即期票據   }zIWagC6  
demurrage charge 延期費   LVy`U07CV  
deposit 存款   )Fw#]~Z  
deposit slip 存款單   k(xB%>ns  
depreciation 折舊   L#WGOl  
direct cost 直接成本   3lbGG42:  
direct labour 直接人工   ve\@u@K^  
director 董事   Qb7&S5m  
discount 折扣   _C=01 %/  
discount on purchase 進貨折扣   ^x Z=";eq  
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