[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。   %^IQ<  
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acceptance 承兌   $3^M-w  
account 賬戶   <+oh\y16  
accountant 會計員   L0fe  
accounting 會計   ^ `y7JXI:  
accounting system 會計制度   d:(Ex^^  
accounts payable 應付賬款    ES~b f  
accounts receivable 應收賬款   ]#)(D- i  
accumulated profits 累積利益   ^l!SIu  
adjusting entry ?#123;整記錄   cag5w~Px  
adjustment ?#123;整   ,t9EL 21  
administration expense 管理費用   fp' '+R[  
advances 預付   hCcI]#S&  
advertising expense 廣告費   gyw=1q+  
agency 代理   *#T: _  
agent 代理人   .\R9tt}  
agreement 契約   !p &<.H_  
allotments 分配數   $0_K&_5w~  
allowance 津貼   (,U|H`  
amalgamation 合併   d4S4 e  
amortization 攤銷   :?6HG_9X  
amortized cost 應攤成本   ba|xf@=&  
annuities 年金   >1j#X A8  
applied cost 已分配成本   -V/y~/]J  
applied expense 已分配費用   NN*L3yx  
applied manufacturing expense 己分配製造費用   Lv%3 jj  
apportioned charge 攤派費用   n/_q  
appreciation 漲價   41
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article of association 公司章程   5n3yc7NPP  
assessment 課稅   oy^-?+  
assets 資產   >dl5^  
attorney fee 律師費   v`A)GnNiN  
audit 審計   8z`ZHn3=  
auditor 審計員   &=g3J4$z  
average 平均數   I%5vI}  
average cost 平均成本   _J1\c~ke"  
bad debt 壞賬   wpK1nA+7N  
balance 餘額   Ei!Z]jeK  
balance sheet 資產負債表   | E a%nghl  
bank account 銀行賬戶   46>rvy.r  
bank balance 銀行結存   @+b$43^  
bank charge 銀行手續費   ^Ps!  
bank deposit 銀行存款   ;ElCWs->\  
bank discount 銀行貼現   1K Fd ~U  
bank draft 銀行匯票   yB UQ!4e  
bank loan 銀行借款   ?Q"andf  
bank overdraft 銀行透支   ZmsYRk~@-  
bankers acceptance 銀行承兌   ;'S,JGpvT  
bankruptcy 破產   c4fH/-  
bearer 持票人   wN[lC|1c  
beneficiary 受益人   `UsJaoR#f  
bequest 遺產   {=GmXd%D  
bill 票據   2;v:Z^&  
bill of exchange 匯票   oco,sxT  
bill of lading 提單   ^~~Rto)Y  
bills discounted 貼現票據   /e 2zH  
bills payable 應付票據   h4`8C]  
bills receivable 應收票據   vbid>$%  
board of directors 董事會   50_[hC&C)  
bonds 債券   jFN0xGZ  
bonus 紅利   Nc\DXc-N  
book value 賬面價值   ~B;}jI]d[  
bookkeeper 簿記員   xuXPVJdi  
bookkeeping 簿記   `etw[#~N  
branch office general ledger 支店往來賬戶   ]o] VS  
broker 經紀人   =yod  
brought down 接前   )L b` 4B  
brought forward 接上頁   o +$v0vg%T  
budget 預算   *:L"#20:R  
by-product 副產品   ?|5 M'o|9  
by-product sales 副產品銷售   f;'*((  
capital 股本   c(Dp`f,  
capital income 資本收益   |4@cX<d.  
capital outlay 資本支出   }097 [-g7  
capital stock 股本   ZXnacc~s  
capital stock certificate 股票   1/-3m P
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carried down 移後   kY]"3a  
carried forward 移下頁   H:DR?'yW  
cash 現金   u> {aF{  
cash account 現金賬戶   '4'Z  
cash in bank 存銀行現金   'h$1 z$X5  
cash on delivery 交貨收款   1V2]@VQF  
cash on hand 庫存現金   .z#eYn%d  
cash payment 現金支付   PNm@mC_fh  
cash purchase 現購   D tANb^  
cash sale 現沽   s{^B98d+W  
cashier 出?#123;員   V(`
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cashiers check 本票   2K:A4)jZ  
certificate of deposit 存款單折   ?'k_K:_  
certificate of indebtedness 借據   fG0
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certified check 保付支票   xa)p,  
certified public accountant 會計師   _^_3>}y5op  
charges 費用   }TTghE !  
charge for remittances 匯水手續費   ?}Zo~]7E  
charter 營業執照   'Ix@<$~i3F  
chartered accountant 會計師   mqZK1<r  
chattles 動產   &{j!!LL  
check 支票   cW*v))@2  
che stub 支票存根   4Fp[94b  
closed account 己結清賬戶   ;^N lq3N  
closing 結算   0Md>-H;ZY  
closing entries 結賬紀錄   V*n$$-5 1-  
closing stock 期末存貨   kZ5#a)U<  
closing the book 結賬   $#rkvG_w  
columnar journal 多欄日記賬   &PJ;B)b  
combination 聯合   `NtW+v  
commission 佣金   Z#.d7B"  
commodity 商品   utmJ>GW SI  
common stock 普通股   qm_l# u6  
company 公司   znrO~OK  
compensation 賠償   WWpMuB_G  
compound interest 複利   :)lS9<Y}  
consignee 承銷人   r)gK5Mv  
consignment 寄銷   y`oj\  
consignor 寄銷人   n3p@duC4  
consolidated balance sheet 合併資產負債表   kN/YnY*J<  
consolidated profit and loss account 合併損益表   ~\am%r>  
consolidation 合併   5 tKgm/  
construction cost 營建成本   6Amt75RY  
construction revenue 營建收入   CR$wzjP j  
contract 合同   (7qlp*8.s  
control account 統制賬戶   LAC&W;pJ"  
copyright 版權   eWFkUjz  
corporation 公司   !;>s.]  
cost 成本   K<^p~'f4P  
cost accounting 成本會計   d92Z;FWb  
cost of labour 勞工成本   Pm%xX ~H  
cost of production 生產成本   K+)3 LR^  
cost of manufacture 製造成本   g**!'T4&o  
cost of sales 銷貨成本   )h@PRDI_  
cost price 成本價格   L(|K{vHh]  
credit 貸方   qy'-'UlIr  
credit note 收款通知單   K/zb6=->  
creditor 債權人   AE:(:U\  
crossed check 橫線支票   8-@@QZ\N  
current account 往來活期賬戶   ~Eg]Auk7  
current asset 流動資產   )B]s.
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current liability 流動負債   XYvj3+  
current profit and loss 本期損益   jSpj6:@B  
debit 借方   CcUF)$kz  
debt 債務   8gavcsVE[  
debtor 債務人   [~8U],?1  
deed 契據   1 3]e< '  
deferred assets 遞延資產   ))
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deferred liabilities 遞延負債   sUlf4<_zW  
delivery 交貨   ?1L<VL=b  
delivery expense 送貨費   @RPQ1da  
delivery order 出貨單   rCF=m]1zxT  
demand draft 即期匯票   S*<Jy(:n  
demand note 即期票據    +rv##Z  
demurrage charge 延期費   GeJ}myD O  
deposit 存款   <P#BQt f  
deposit slip 存款單   ry|a_3X(I  
depreciation 折舊   x1Gx9z9  
direct cost 直接成本   "_&ZRcd*  
direct labour 直接人工   /W .s1N  
director 董事   CF>&mXg\  
discount 折扣   OH06{I>;  
discount on purchase 進貨折扣   x'0_lf</#  
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