[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。   - 0~IY  
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acceptance 承兌   r#~K[qb  
account 賬戶   PvOC5b  
accountant 會計員   !7` [i  
accounting 會計   m<fA|9 F#  
accounting system 會計制度   0o68rF5^s  
accounts payable 應付賬款   <%,'$^'DS  
accounts receivable 應收賬款   |>sv8/!  
accumulated profits 累積利益   ;mJkqbVol  
adjusting entry ?#123;整記錄   e(\Q)re5Q  
adjustment ?#123;整   o`U|`4,  
administration expense 管理費用   k46gY7y,9  
advances 預付   q,,j',8kq/  
advertising expense 廣告費   T]2U fi.  
agency 代理   @6%gIsj<H  
agent 代理人   <:cpz* G4  
agreement 契約   :,C%01bH|l  
allotments 分配數   ze"~Ird  
allowance 津貼   mmN|F
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amalgamation 合併   EX 9Z{xX  
amortization 攤銷   ^-L{/'[8M  
amortized cost 應攤成本   MuSaK %  
annuities 年金   rUFFF'm\*a  
applied cost 已分配成本   (n=Aa;  
applied expense 已分配費用   y*KC*/'"  
applied manufacturing expense 己分配製造費用   {"4<To]z  
apportioned charge 攤派費用   2 zl~>3S  
appreciation 漲價   s-5wbi.C  
article of association 公司章程   $eCGez<E  
assessment 課稅   >x?2F z.  
assets 資產   zv9MHC &  
attorney fee 律師費   <[8@5?&&  
audit 審計   5byeWH0n3  
auditor 審計員   4.k`[q8  
average 平均數   C"9"{
 
average cost 平均成本   rys<-i(  
bad debt 壞賬   #L1>dHhat  
balance 餘額   .WO/=#O  
balance sheet 資產負債表   U 1F-~{r  
bank account 銀行賬戶   qp1\I$Y  
bank balance 銀行結存   E.#6;HHzN  
bank charge 銀行手續費   ^teaJy%  
bank deposit 銀行存款   w7ZG oh(  
bank discount 銀行貼現   {tmKCG  
bank draft 銀行匯票   . z].:$J&  
bank loan 銀行借款   X4 Y
 
bank overdraft 銀行透支   4[_L=zD  
bankers acceptance 銀行承兌   7%tR&F -u  
bankruptcy 破產   aL 8Gnqf2  
bearer 持票人   :s-EG;.  
beneficiary 受益人   -Qg,99M  
bequest 遺產   n\*JaY  
bill 票據   '2wCP EC  
bill of exchange 匯票   @4@PuWI0-  
bill of lading 提單   Q4CJ]J`  
bills discounted 貼現票據   DOT=U _  
bills payable 應付票據   rkq)&l=ny  
bills receivable 應收票據   Rj&qh `  
board of directors 董事會   @4&, #xo  
bonds 債券   |I/,F;'  
bonus 紅利   5R"
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book value 賬面價值   9IOGc}  
bookkeeper 簿記員   qTS @D  
bookkeeping 簿記   5Fr;  
branch office general ledger 支店往來賬戶   :F9q>  
broker 經紀人   C;%Y\S  
brought down 接前   gs-@hR.,s0  
brought forward 接上頁   hLSTSD}  
budget 預算   "]w!`^'_  
by-product 副產品   \{:%v#ZZ  
by-product sales 副產品銷售   $59nu7yr  
capital 股本   '6+Edu~Ho)  
capital income 資本收益   Y.(v{l  
capital outlay 資本支出   #_{0Ndp2  
capital stock 股本  
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capital stock certificate 股票   hRRkFz/0&  
carried down 移後   ^pN 5NwC5  
carried forward 移下頁   CQ$::;  
cash 現金   [jy0@Q9  
cash account 現金賬戶   Nr%(2[$ =  
cash in bank 存銀行現金   5^b i 7J  
cash on delivery 交貨收款   ,zD_% ox  
cash on hand 庫存現金   0s)cVYppe  
cash payment 現金支付   -E}>h[;qZ  
cash purchase 現購   d&5c_6oW  
cash sale 現沽   TbMdQbj}  
cashier 出?#123;員   _HLC>pH~#  
cashiers check 本票   \hrrPPD1z  
certificate of deposit 存款單折   [f=.!\0\  
certificate of indebtedness 借據   \WiqN*ZF  
certified check 保付支票   !e&rVoA  
certified public accountant 會計師   =?HzNA$yh  
charges 費用   W _J&M4  
charge for remittances 匯水手續費    C`3V=BB  
charter 營業執照   luibB&p1  
chartered accountant 會計師   xv^Sh}\}  
chattles 動產   WN$R[N  
check 支票   >dyhox2*"  
che stub 支票存根   |PI)A`  
closed account 己結清賬戶   Zd8drT'@#  
closing 結算   Sf=F cb  
closing entries 結賬紀錄   ^Wif!u/HM  
closing stock 期末存貨   `bzr_fJ  
closing the book 結賬   IF5sqv  
columnar journal 多欄日記賬   hHCzj*5  
combination 聯合   8^8>qSD1  
commission 佣金   l<W*/}3  
commodity 商品   J6eJIKK  
common stock 普通股   |O57N'/  
company 公司   HOq4i!  
compensation 賠償   MF&3e#mdB  
compound interest 複利   *wViH  
consignee 承銷人   ,.[.SU#V  
consignment 寄銷   0{-`Th+h  
consignor 寄銷人   : #3OcD4  
consolidated balance sheet 合併資產負債表   d[)_sa  
consolidated profit and loss account 合併損益表   sS-W~u|C  
consolidation 合併   kxygf9I!;  
construction cost 營建成本   w~4 z@/^"p  
construction revenue 營建收入   JOJh,8C)6  
contract 合同   {5U1`
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control account 統制賬戶   "|F.'qZrm  
copyright 版權   aF,jJ}On  
corporation 公司   2dXU0095  
cost 成本   ,>&?ty9o  
cost accounting 成本會計   /.7$`d  
cost of labour 勞工成本   Yr5iZ~V$  
cost of production 生產成本   'CS^2Z  
cost of manufacture 製造成本   giaD9$C  
cost of sales 銷貨成本   5woIGO3X  
cost price 成本價格   -Uzc"Lx B  
credit 貸方   ^uC"
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credit note 收款通知單   7X(rLd 6#  
creditor 債權人   Rl y jOf{0  
crossed check 橫線支票   |~ z8<  
current account 往來活期賬戶   '&N: S-  
current asset 流動資產   EW ~*@H  
current liability 流動負債   FTbT9   
current profit and loss 本期損益   BO8%:/37[4  
debit 借方   axWM|Bw<+  
debt 債務   qnabwF  
debtor 債務人   yQ<6p3  
deed 契據   Bh\ [CY  
deferred assets 遞延資產   v;K{|zUdB  
deferred liabilities 遞延負債   tU9rCL:P  
delivery 交貨   <+<)xwOQ ]  
delivery expense 送貨費   )WaX2uDA?  
delivery order 出貨單   F"-S~I7'L  
demand draft 即期匯票   Nn
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demand note 即期票據   WH{cJ7wCL  
demurrage charge 延期費   7YMxr3F  
deposit 存款   1f+*Tmc5]Q  
deposit slip 存款單   QV`X?m  
depreciation 折舊   ;X+G6F'  
direct cost 直接成本   )3k)2XF  
direct labour 直接人工   &W&7bZ$;  
director 董事   yfPCGCOW?  
discount 折扣   \7|s$ XQ\  
discount on purchase 進貨折扣   j'G"ZPw1  
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