[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。   +TW,!.NBG  
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acceptance 承兌   ~\*wt(o  
account 賬戶   ki'<qa  
accountant 會計員   DaBy<pGb?  
accounting 會計   #Vhr1;j  
accounting system 會計制度   W!+eJ!Da  
accounts payable 應付賬款   vA{DF{S4  
accounts receivable 應收賬款   y1h3Ch>Y  
accumulated profits 累積利益   >E7s}bL"  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   G%junS'zt  
administration expense 管理費用   KBoW(OP4'  
advances 預付   :*vSC:q  
advertising expense 廣告費   ?pdN!zOeL  
agency 代理   y:  ]  
agent 代理人   dUBf.2ry  
agreement 契約   4av  
allotments 分配數   2uT@jfj:r  
allowance 津貼   |2GrOM&S  
amalgamation 合併   :j#zn~7  
amortization 攤銷   2q UX"a4  
amortized cost 應攤成本   RWB
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annuities 年金   Zbr1e5?  
applied cost 已分配成本   g7w#;E  
applied expense 已分配費用   sY[!=`@  
applied manufacturing expense 己分配製造費用   rM4Ri}bS  
apportioned charge 攤派費用   sZwa#CQKq  
appreciation 漲價   N3V4Mpf  
article of association 公司章程   ? <w[ZWytm  
assessment 課稅   sHPlNwyy  
assets 資產   u= Ga}  
attorney fee 律師費   R2qz>kyyB  
audit 審計   C,8@V`  
auditor 審計員   [B^V{nUBc  
average 平均數   l$!Z};mw0E  
average cost 平均成本   K<k\A@rv8H  
bad debt 壞賬   @.=2*e.z|b  
balance 餘額   [f
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balance sheet 資產負債表   s]HJc
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bank account 銀行賬戶   Sq5}v]k@&  
bank balance 銀行結存   uG/bCb+V  
bank charge 銀行手續費   x} f)P  
bank deposit 銀行存款   @7sHFwtar?  
bank discount 銀行貼現   ,!^g8zO  
bank draft 銀行匯票   ;[7#h8  
bank loan 銀行借款   bv``PSb3  
bank overdraft 銀行透支   )7m.n%B!5V  
bankers acceptance 銀行承兌   uZP(-}  
bankruptcy 破產   ?i\$U'2*z3  
bearer 持票人   =T$2Qo8  
beneficiary 受益人   VoyRB2t  
bequest 遺產   PkOtg[Z  
bill 票據   m[w~h\FS  
bill of exchange 匯票   _AiGD  
bill of lading 提單   aw3rTT(  
bills discounted 貼現票據   m~@Lt~LZs  
bills payable 應付票據   0Rn`63#  
bills receivable 應收票據   j[=P3Z0q  
board of directors 董事會   (#Xgfb"S3  
bonds 債券   W,%qL6qV  
bonus 紅利   (O G>=h8?  
book value 賬面價值   _Ry  
bookkeeper 簿記員   >BjZ{7?Ok  
bookkeeping 簿記   ]Gl5Qf:+z  
branch office general ledger 支店往來賬戶   ^Uldyv/  
broker 經紀人   =I$:-[(  
brought down 接前   c-[IgX e  
brought forward 接上頁   PkK#HD  
budget 預算   
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by-product 副產品   QjsN7h&%  
by-product sales 副產品銷售   ?o(Y\YJf  
capital 股本   CasFj9,  
capital income 資本收益   8yGo\\=T  
capital outlay 資本支出   XE|"n  
capital stock 股本   ]Wc 2$  
capital stock certificate 股票   H
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carried down 移後   <h~_7Dn  
carried forward 移下頁   z\<gm$1CB  
cash 現金   zQtx !k=  
cash account 現金賬戶   EkP(]F  
cash in bank 存銀行現金   M,eq-MEK  
cash on delivery 交貨收款   e pAC%a  
cash on hand 庫存現金   HF%)ip+  
cash payment 現金支付   .:;#[Z{-  
cash purchase 現購   3 J\&t4q  
cash sale 現沽   v
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cashier 出?#123;員   <gSZ<T  
cashiers check 本票   D]Gt=2\NG9  
certificate of deposit 存款單折   9riKSp:5  
certificate of indebtedness 借據   SA6.g2pFz  
certified check 保付支票   h{Y#. j~aS  
certified public accountant 會計師   Xx=.;FYk  
charges 費用   Q#I?nBin  
charge for remittances 匯水手續費   _MGhG{p7t  
charter 營業執照   wk6tdY{&s  
chartered accountant 會計師   E
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chattles 動產   ;Z#DB$o\  
check 支票   D^2yP~(  
che stub 支票存根   MtK5>mhZI`  
closed account 己結清賬戶   G;bE_O  
closing 結算   tP/R9Ezp  
closing entries 結賬紀錄   FuO'%3;c  
closing stock 期末存貨   (
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closing the book 結賬   iLkP@OYgQ  
columnar journal 多欄日記賬   ON$-g_s>)  
combination 聯合   n]%yf9,w  
commission 佣金   4N{^niq7  
commodity 商品   ,m.IhnCV\  
common stock 普通股   ,9ZN k@q  
company 公司   rKWkT"  
compensation 賠償   y:8Oc?  
compound interest 複利   ^1+&)6s7V  
consignee 承銷人   zI3Bb?4.  
consignment 寄銷   o*|j}hnbv  
consignor 寄銷人   ?
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consolidated balance sheet 合併資產負債表   !4 G9`>n  
consolidated profit and loss account 合併損益表   (:T\<  
consolidation 合併   97(*-e=e  
construction cost 營建成本   hlTM<E  
construction revenue 營建收入   S%m$LM]NCg  
contract 合同   a(`@u&]WZ  
control account 統制賬戶   p'IF2e&z  
copyright 版權   mw&)j R$&  
corporation 公司   k M' :.QT  
cost 成本   Gd%E337d  
cost accounting 成本會計   khtSZ"8X  
cost of labour 勞工成本   fP:g}Z  
cost of production 生產成本   69u"/7X  
cost of manufacture 製造成本   m%km@G$  
cost of sales 銷貨成本   GFBku^pi  
cost price 成本價格   (lVHKg&U[  
credit 貸方   S-k:+4  
credit note 收款通知單   cp
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creditor 債權人   J.QFrIB{]+  
crossed check 橫線支票   <;Bv6.Z  
current account 往來活期賬戶   *R6Ed  
current asset 流動資產   J-g<-!>RM  
current liability 流動負債   =%V(n{7=  
current profit and loss 本期損益   NJraol  
debit 借方   d%:   
debt 債務   .0>2j(  
debtor 債務人   .d>TU bR;  
deed 契據   ^5sO;vf  
deferred assets 遞延資產   8/dx)*JCq  
deferred liabilities 遞延負債   7U\GX  
delivery 交貨   h+7THMI  
delivery expense 送貨費   jRP9 e  
delivery order 出貨單   &%Lps_+fJ  
demand draft 即期匯票   U6@Hgi>  
demand note 即期票據   A7qKY-4B  
demurrage charge 延期費   %Z=%E!*  
deposit 存款   CQx#Xp>=s  
deposit slip 存款單   e$3{URg  
depreciation 折舊   +bw>9VmG  
direct cost 直接成本   2=PX1kI  
direct labour 直接人工   |
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director 董事   (/r l\I  
discount 折扣   &6`h%;a/&  
discount on purchase 進貨折扣   #r}O =izi  
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