[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。   V{j>09u  
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acceptance 承兌   jeM/8~^4-  
account 賬戶   g{}{gBplnl  
accountant 會計員   xA-u%Vf7@  
accounting 會計   ^K#PcPF-j  
accounting system 會計制度   lStYfO:<'v  
accounts payable 應付賬款   $YX\&%N  
accounts receivable 應收賬款   k9ThWo/#u  
accumulated profits 累積利益   < c}cgD4  
adjusting entry ?#123;整記錄   _rz*7-ks=  
adjustment ?#123;整   Gqz<;y  
administration expense 管理費用   ;;2Yfn'`9  
advances 預付   J4-64t nZ  
advertising expense 廣告費   &F *L=Ng  
agency 代理   b`=\<u8  
agent 代理人   tCJ+OU5/  
agreement 契約   $cxulcay=  
allotments 分配數   YB^[HE\#y  
allowance 津貼   s:6p PJL  
amalgamation 合併   19u'{/Y"  
amortization 攤銷   rl 0sN5n  
amortized cost 應攤成本   `Eijy3>h  
annuities 年金   I'_u4  
applied cost 已分配成本   wIv_Z^%V  
applied expense 已分配費用   )L*6xTa~  
applied manufacturing expense 己分配製造費用   X5|<qu  
apportioned charge 攤派費用   VZ`L-P$AF  
appreciation 漲價   t_-1sWeA!  
article of association 公司章程   L@"1d.k_  
assessment 課稅   Q!%4Iq%jr  
assets 資產   thYG1Cs  
attorney fee 律師費   B}%B4&Ij  
audit 審計   fI5]ed eS  
auditor 審計員   meHnT9a^  
average 平均數   $\0%"S  
average cost 平均成本   \M H\!  
bad debt 壞賬   S+mZ.aFS0z  
balance 餘額   +wAH?q8f  
balance sheet 資產負債表   \BV$p2m5-  
bank account 銀行賬戶   iBq|]  
bank balance 銀行結存   RJo"yB$1e6  
bank charge 銀行手續費   r+}5;fQJ  
bank deposit 銀行存款   f__r" N  
bank discount 銀行貼現   TV~<1vj  
bank draft 銀行匯票   1e8J-Nkj  
bank loan 銀行借款   s<i& q {r  
bank overdraft 銀行透支   Rn(vG-xQ  
bankers acceptance 銀行承兌   ;^9Ao>(?y  
bankruptcy 破產   7fVlA"x  
bearer 持票人   2{v$GFc/  
beneficiary 受益人   HAHv^  
bequest 遺產   w"Q6'/P  
bill 票據   K8sgeX|  
bill of exchange 匯票   QJL%J  
bill of lading 提單   hPs7mnSW  
bills discounted 貼現票據  
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bills payable 應付票據   R. sRH/6  
bills receivable 應收票據   p7UdZOi2  
board of directors 董事會   -R ^OYgF  
bonds 債券   y<Hka'(%  
bonus 紅利   @l7~Zn  
book value 賬面價值   }r}$8M+1  
bookkeeper 簿記員   N3D{t\hg  
bookkeeping 簿記   3yWu-U \k  
branch office general ledger 支店往來賬戶   i@=0fHiZQ  
broker 經紀人   y"Fp4$qb  
brought down 接前   PdUlwT?8C  
brought forward 接上頁   [jPUAr}  
budget 預算   Xknp*(9  
by-product 副產品   j-egsKR  
by-product sales 副產品銷售   3D)gy9T&l  
capital 股本   kZ&|.q1zki  
capital income 資本收益   or?@Ti;  
capital outlay 資本支出   C@{#OOa  
capital stock 股本   z=}@aX[  
capital stock certificate 股票   d|^cKLu  
carried down 移後   82S?@%}#J  
carried forward 移下頁   qSB]Zm<  
cash 現金   ?#OGH`ZvkI  
cash account 現金賬戶   (;f7/2~`  
cash in bank 存銀行現金   :L~{Q>o  
cash on delivery 交貨收款   njbEw4nX  
cash on hand 庫存現金   }ze,6T*z  
cash payment 現金支付   %?GLMf7)  
cash purchase 現購   [0M2`x4`  
cash sale 現沽  
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cashier 出?#123;員   \7W4)>At-  
cashiers check 本票   Q9-o$4#R[  
certificate of deposit 存款單折   D(EY"s37  
certificate of indebtedness 借據   [I4:R_\  
certified check 保付支票   _|VWf8?\  
certified public accountant 會計師   IO,ddVO  
charges 費用   svt%UE|_:$  
charge for remittances 匯水手續費   s:_M+_7_  
charter 營業執照   K4]42#
  
chartered accountant 會計師   L aI(  
chattles 動產   _/@VV5Mq  
check 支票   @8IYJ{=  
che stub 支票存根   "A_,Ga  
closed account 己結清賬戶   ~hubh!d=  
closing 結算   z:RclDm  
closing entries 結賬紀錄   wz!a;]agg  
closing stock 期末存貨    U>0' K3_  
closing the book 結賬   K"p$ga{  
columnar journal 多欄日記賬   3=6`'PKRQ  
combination 聯合    3kAmRU  
commission 佣金    $D`~X`  
commodity 商品   ``%uq)G=D  
common stock 普通股    tCT-cs

 
company 公司   'dE G\?v9  
compensation 賠償   X bF;  
compound interest 複利   Ix+===6  
consignee 承銷人   RYU(z;+0p  
consignment 寄銷   q1:Y]Rbe  
consignor 寄銷人   U}H2!et&,)  
consolidated balance sheet 合併資產負債表   _ {.=zv|3  
consolidated profit and loss account 合併損益表   WM& k  
consolidation 合併   Q o}&2m  
construction cost 營建成本   F[q:jY  
construction revenue 營建收入   h'{}eYb+   
contract 合同   jy=dB-&  
control account 統制賬戶   ('!{kVLT-  
copyright 版權   Gp=X1 F  
corporation 公司   #St=%!  
cost 成本   DP2 ^(d<  
cost accounting 成本會計   E0K'|*  
cost of labour 勞工成本   s|7(VUPL  
cost of production 生產成本   %bM^/7  
cost of manufacture 製造成本   3t  
cost of sales 銷貨成本   j@4 yRl ^  
cost price 成本價格   UQGOCP_  
credit 貸方    Vf:w.G A  
credit note 收款通知單   d/Q}I[J.u  
creditor 債權人   uZsm=('ww  
crossed check 橫線支票   :D-xa!7  
current account 往來活期賬戶   ]LF
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current asset 流動資產   ^i3~i?\,P  
current liability 流動負債   0\G`AO;D  
current profit and loss 本期損益   .#"O VI]#  
debit 借方   n^8LF9r  
debt 債務   y`"b%P)+T  
debtor 債務人   3"28=)o  
deed 契據   gu+c7qe  
deferred assets 遞延資產   I }AO_rtb  
deferred liabilities 遞延負債   wRgh`Hc\}  
delivery 交貨   
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delivery expense 送貨費   Evd
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delivery order 出貨單   k+xj 2)d7  
demand draft 即期匯票   V K/;ohTTP  
demand note 即期票據   >>lT-w   
demurrage charge 延期費   i ! wzID  
deposit 存款   #qk}e4u  
deposit slip 存款單   DlB"o.  
depreciation 折舊   0qXkWGB  
direct cost 直接成本   <VP@#  
direct labour 直接人工   I!(.tu6u6c  
director 董事   ?b',kN,(  
discount 折扣   P8DT2|Z6f]  
discount on purchase 進貨折扣   [ m*=Q  
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