[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。   [jl'5ld  
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acceptance 承兌   V|. 3 Z\(  
account 賬戶   H\A!oB,sw  
accountant 會計員   /s.O3x._'  
accounting 會計   1(C3;qlVD  
accounting system 會計制度   $YvT* T$_  
accounts payable 應付賬款   a/!!Y@7  
accounts receivable 應收賬款   g0 ec-  
accumulated profits 累積利益   (fON\)l  
adjusting entry ?#123;整記錄   ]PVPt,c  
adjustment ?#123;整   ra\Moy  
administration expense 管理費用   k)D:lpxv  
advances 預付   Uq/#\7/rL  
advertising expense 廣告費   *ayn<Vlh`^  
agency 代理   M/GQQG;  
agent 代理人   @MIBW)P<  
agreement 契約   aaq{9Y#  
allotments 分配數   j&(2ze:=*$  
allowance 津貼   U~z`u&/  
amalgamation 合併   m%ZJ p7C  
amortization 攤銷   8%s^>.rG  
amortized cost 應攤成本   |B&KT  
annuities 年金   q0Fq7rWP  
applied cost 已分配成本   *<*{gO?Q4
 
applied expense 已分配費用   j""I,$t  
applied manufacturing expense 己分配製造費用   X%W_cb2  
apportioned charge 攤派費用   M0`nr}g  
appreciation 漲價   5Cxh>,k  
article of association 公司章程   t ?8 ?Ok  
assessment 課稅   X%"
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assets 資產   t1p}
  
attorney fee 律師費   UF)rBAv(/  
audit 審計   4,L (  
auditor 審計員   0wZ_;FN*-  
average 平均數   ,]@ K6  
average cost 平均成本   Eq-fR~<9  
bad debt 壞賬   $Z)Dvy|  
balance 餘額   (j8tdEt  
balance sheet 資產負債表   xQ4D| &  
bank account 銀行賬戶   7kU:91zR  
bank balance 銀行結存   Ju$=Tn  
bank charge 銀行手續費    ^.Cfa  
bank deposit 銀行存款   wsp&U .z  
bank discount 銀行貼現   v{Cts3?Br  
bank draft 銀行匯票   rDkAeX0  
bank loan 銀行借款   vlCjh! x  
bank overdraft 銀行透支   n k]tq3.[  
bankers acceptance 銀行承兌   g~_cYy  
bankruptcy 破產   md
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bearer 持票人   Saa #Mj`M  
beneficiary 受益人   J 2%^%5&0  
bequest 遺產   C5QPt  
bill 票據   L%`~`3%n-  
bill of exchange 匯票   v 1Yf:c  
bill of lading 提單   3#R~>c2  
bills discounted 貼現票據   SeAokz>  
bills payable 應付票據   BMU}NZA  
bills receivable 應收票據   \7Hzj0hSi  
board of directors 董事會   h.c<A{[I6c  
bonds 債券   u`Djle   
bonus 紅利   6'W79  
book value 賬面價值   P<GY"W+rR  
bookkeeper 簿記員   2%0zPflT  
bookkeeping 簿記   #M *h)/d[A  
branch office general ledger 支店往來賬戶   7k{Oae\$  
broker 經紀人   "m +Eu|{  
brought down 接前   tr"iluwGc  
brought forward 接上頁   %?+A.0]E  
budget 預算   8r/]Q  
by-product 副產品   1\q(xka{  
by-product sales 副產品銷售   XOzPi*V**  
capital 股本   <4}zl'.  
capital income 資本收益   zsA6(?)u  
capital outlay 資本支出   i_ws*7B<  
capital stock 股本   ?H1I,]Di  
capital stock certificate 股票   o:#l r{  
carried down 移後   eKn&`\j6  
carried forward 移下頁   .$)'7  
cash 現金   %j=dKd>  
cash account 現金賬戶   *A2J[,?c  
cash in bank 存銀行現金   ~PaD _W#xP  
cash on delivery 交貨收款   {55{YDqx  
cash on hand 庫存現金   /s& xI  
cash payment 現金支付   !zLd,`  
cash purchase 現購   _Hi;Y  
cash sale 現沽   =IV_yor  
cashier 出?#123;員   JC`|GaUy  
cashiers check 本票   5%D:wS1  
certificate of deposit 存款單折   iaXNf ])?  
certificate of indebtedness 借據   leyhiL<  
certified check 保付支票   t3u"2B7o
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certified public accountant 會計師   `;WiTE)&)  
charges 費用   /A\'_
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charge for remittances 匯水手續費   o
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charter 營業執照   QE}S5#_"  
chartered accountant 會計師   EU]{S=T  
chattles 動產   o%X_V!B{V  
check 支票   EiWy`H;  
che stub 支票存根   ,WA7Kp9  
closed account 己結清賬戶   _
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closing 結算   aq~hl7MTj  
closing entries 結賬紀錄   r&)/3^S '  
closing stock 期末存貨   KL#F5\ E  
closing the book 結賬   cyA|6Ltg%  
columnar journal 多欄日記賬   AuUT 'E@E  
combination 聯合   nlXg8t^G  
commission 佣金   -[i9a:eRM  
commodity 商品   [&t3xC,  
common stock 普通股   OGg9e  
company 公司   wx -NUTRim  
compensation 賠償   epj]n=/}[  
compound interest 複利   +mhYr]Z  
consignee 承銷人   </tiNc  
consignment 寄銷   -"u}lCz>  
consignor 寄銷人   *XS@Ku   
consolidated balance sheet 合併資產負債表   (~xFd^W9o  
consolidated profit and loss account 合併損益表   &+6XdhX  
consolidation 合併   #rMMOu9r2  
construction cost 營建成本   i0{pm q  
construction revenue 營建收入   p.TR1BHw  
contract 合同   D/:~#)  
control account 統制賬戶   ]Gow  
copyright 版權   ESiNW&u2  
corporation 公司   vmJ1-<G4*  
cost 成本   -VD[iH  
cost accounting 成本會計   G% S=K2v  
cost of labour 勞工成本   *!%y.$
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cost of production 生產成本   #Bj{ 4Oe
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cost of manufacture 製造成本   U`K5 DZ~  
cost of sales 銷貨成本   (ZQ{%-i?qR  
cost price 成本價格   GV6!
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credit 貸方   iI+kZI-  
credit note 收款通知單   a1M-F3  
creditor 債權人   ].]yqD4P  
crossed check 橫線支票   ps"crV-W  
current account 往來活期賬戶   gg'lb{oG  
current asset 流動資產   5fv eQI~!  
current liability 流動負債   l-_voOP  
current profit and loss 本期損益   :-.R*W  
debit 借方   OgyETSN8C  
debt 債務   ncb
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debtor 債務人   c_}i(H Q  
deed 契據   sn_]7d+Q  
deferred assets 遞延資產   [%YA42_`LD  
deferred liabilities 遞延負債   1lfkb1BM  
delivery 交貨   !cE>L~cza  
delivery expense 送貨費   _ot4HmD  
delivery order 出貨單   i96Pel  
demand draft 即期匯票   9H2^4D8  
demand note 即期票據   r1EccY  
demurrage charge 延期費   Ge@./SGT  
deposit 存款   mj[PKEdkB  
deposit slip 存款單   1d7oR`qr  
depreciation 折舊   c?CwxI_b8  
direct cost 直接成本   JTNQz  
direct labour 直接人工   /tc*jXB  
director 董事   yJWgz`/L  
discount 折扣   *r
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discount on purchase 進貨折扣   vi 4 u `  
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