[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。   7=M'n;!Mh  
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acceptance 承兌   m= beB\=  
account 賬戶   s'fc Ah,c6  
accountant 會計員   `- uZv  
accounting 會計   :8GxcqvCWq  
accounting system 會計制度   *7D$;?"  
accounts payable 應付賬款   /v5g;x
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accounts receivable 應收賬款   y0mg}N1  
accumulated profits 累積利益   9Av- ;!]  
adjusting entry ?#123;整記錄   \5L4*  
adjustment ?#123;整   uhN
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administration expense 管理費用   vGLb2Q  
advances 預付   =w>>7u$4  
advertising expense 廣告費   Ul~}@^m]4}  
agency 代理   /Z9`uK  
agent 代理人   <xh'@592  
agreement 契約   + 1%^c(3  
allotments 分配數   n*8RYm)?  
allowance 津貼   #lVl?F+~  
amalgamation 合併   mYs->mg1  
amortization 攤銷   3E2.v5*  
amortized cost 應攤成本   (k HQKQmq  
annuities 年金   ~>-;(YU"t  
applied cost 已分配成本   MAhPO!e5.  
applied expense 已分配費用   6s "bstc{  
applied manufacturing expense 己分配製造費用   }mS0{rxD4  
apportioned charge 攤派費用   Jtk.v49Ad>  
appreciation 漲價   <?va) o u  
article of association 公司章程   p-03V"^&  
assessment 課稅   kGTc~p(  
assets 資產   Q8/0Cb/  
attorney fee 律師費   k~EPVJh"  
audit 審計   R"kE5:  
auditor 審計員   vYm&AD  
average 平均數   s$y#Ufz  
average cost 平均成本   !iz vY  
bad debt 壞賬   g1!L. On  
balance 餘額   xTawG?"D  
balance sheet 資產負債表   M>z7H"jCu  
bank account 銀行賬戶   o%JIJ7M  
bank balance 銀行結存   YGO7lar  
bank charge 銀行手續費   5$G??="K  
bank deposit 銀行存款   e ~,'|~ C5  
bank discount 銀行貼現   *L8HC8IbH  
bank draft 銀行匯票   pxnUe1=  
bank loan 銀行借款   xr-`i  
bank overdraft 銀行透支   EYD{8Fw-  
bankers acceptance 銀行承兌   Kxaz^$5Y$  
bankruptcy 破產   wdDHRW0Y  
bearer 持票人   O)Dw<j)  
beneficiary 受益人   N'BctKL  
bequest 遺產   ]SR`96vG  
bill 票據   I\6<)2j/L  
bill of exchange 匯票   G+^$JN=  
bill of lading 提單   B]}V$*$\?  
bills discounted 貼現票據   h9smviU7u  
bills payable 應付票據   2}C>{*}yQ  
bills receivable 應收票據   Y_YIJ@  
board of directors 董事會   /{)cI^ 9  
bonds 債券   cTx/Y&\9  
bonus 紅利   [cAg'R6  
book value 賬面價值   [j
n;| 3  
bookkeeper 簿記員   P&`r87J  
bookkeeping 簿記   f0bV]<_
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branch office general ledger 支店往來賬戶   |VEAzY|[#  
broker 經紀人   v23Uh2[@Yy  
brought down 接前   q;~>h  
brought forward 接上頁   x#VUEu]8  
budget 預算   \ OINzfbr  
by-product 副產品   9 +Hb`  
by-product sales 副產品銷售   R*fR?  
capital 股本   z(68^-V=:  
capital income 資本收益   wz)9/bL  
capital outlay 資本支出   U+M?<4J)"  
capital stock 股本   !#s7 F  
capital stock certificate 股票   zFQkUgb  
carried down 移後   _VJwC|  
carried forward 移下頁   u(`A?H:  
cash 現金   ''07Km@x  
cash account 現金賬戶   ;7*@Gf}R  
cash in bank 存銀行現金   wo9f99  
cash on delivery 交貨收款   `bF;Ew;  
cash on hand 庫存現金   *%BI*p  
cash payment 現金支付   R*C+Yk)Tkt  
cash purchase 現購   ,WK$jHG]  
cash sale 現沽   *lF%8k"Al  
cashier 出?#123;員   {# _C  
cashiers check 本票   *uM*) 6O 3  
certificate of deposit 存款單折   K8c#/o  
certificate of indebtedness 借據   o@;_(knb  
certified check 保付支票   L4Y3\4xXO
 
certified public accountant 會計師   agD.J)v\  
charges 費用   `I{Q,HQ7  
charge for remittances 匯水手續費   DQnWLC"u  
charter 營業執照   JAlsc]XtO9  
chartered accountant 會計師   i_ Td I  
chattles 動產  
n9-[z2n  
check 支票   YcZ4y@6"  
che stub 支票存根   1\{F.v  
closed account 己結清賬戶   ') y~d  
closing 結算   T bWZw  
closing entries 結賬紀錄   4 Z)]Cq*3  
closing stock 期末存貨   'A2"&6m)28  
closing the book 結賬   3<V!y&a  
columnar journal 多欄日記賬   4=:eGlU93U  
combination 聯合   HE'8  
commission 佣金   ^k##a-t<_>  
commodity 商品   1`\kXaG  
common stock 普通股   XLxr~Yo  
company 公司   7?] p\`  
compensation 賠償   XePBA J  
compound interest 複利   qNL~m'  
consignee 承銷人   ^u,x~nPXg  
consignment 寄銷   [.,6~=}vP  
consignor 寄銷人   HpAZ{P7  
consolidated balance sheet 合併資產負債表   |_m;@.44?U  
consolidated profit and loss account 合併損益表   3zHiu*2/!  
consolidation 合併   S}O\<6&  
construction cost 營建成本   iK:]Q8b  
construction revenue 營建收入   B35f5m7r  
contract 合同   (B#|3o  
control account 統制賬戶   zt0 zKXw  
copyright 版權   JqZ5DjI:  
corporation 公司   &nProzC  
cost 成本   iKY&gnu"  
cost accounting 成本會計   s&</zU'  
cost of labour 勞工成本   `_i-BdW  
cost of production 生產成本   8ipLq`)  
cost of manufacture 製造成本   hBu=40K  
cost of sales 銷貨成本  
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cost price 成本價格   (J*0/7 eX  
credit 貸方   )`-]nMc  
credit note 收款通知單   4[q *7m  
creditor 債權人   FU3B;Fn^Z(  
crossed check 橫線支票   M czWg  
current account 往來活期賬戶   K e8cfd~c  
current asset 流動資產   X9HI@M]h  
current liability 流動負債   dz 2d`=`3  
current profit and loss 本期損益   ?#m5$CFp   
debit 借方   Y~xZ{am  
debt 債務   0<9TyN6  
debtor 債務人   wQc w#  
deed 契據   r~!lD9R~  
deferred assets 遞延資產   {9MYEN}FO  
deferred liabilities 遞延負債   qQ_QF
 
delivery 交貨   kz^G.5n   
delivery expense 送貨費   T\>=o]  
delivery order 出貨單   ,z3b2$ &A  
demand draft 即期匯票   qfU3Cwy  
demand note 即期票據   Sj?'T@  
demurrage charge 延期費   ]'q< wPi  
deposit 存款   rpmDr7G  
deposit slip 存款單   s-B\8&^C  
depreciation 折舊   Xk$lQMwZ  
direct cost 直接成本   e+[J9;g  
direct labour 直接人工   8Yh2K}   
director 董事   T2{+fRvN  
discount 折扣   xjN~Y D:  
discount on purchase 進貨折扣   *
$ !LRmp?  
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