[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。   &X9Z W$C  
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acceptance 承兌   TGuiNobD  
account 賬戶   UL
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accountant 會計員   uUE9g  
accounting 會計   o01kYBD  
accounting system 會計制度   Sj'ht=  
accounts payable 應付賬款   _$< Gyz*  
accounts receivable 應收賬款   oHM ]  
accumulated profits 累積利益   >Sa*`q3J  
adjusting entry ?#123;整記錄   r _,_5 @0e  
adjustment ?#123;整   )Fd HV;K  
administration expense 管理費用   UE _fpq  
advances 預付   nfb]VN~(  
advertising expense 廣告費   %CZ-r"A  
agency 代理   {)- .xG  
agent 代理人   OE)~yKy  
agreement 契約    6,1b=2G  
allotments 分配數   {^{p,9  
allowance 津貼   #6+FY+/  
amalgamation 合併   :J} t&t  
amortization 攤銷   UX`]k{Mz  
amortized cost 應攤成本   * v8Ts  
annuities 年金   -71dN0hWh  
applied cost 已分配成本   -3Avs9`5  
applied expense 已分配費用   W$dn_9W  
applied manufacturing expense 己分配製造費用   ogM%N  
apportioned charge 攤派費用   |eoid?=  
appreciation 漲價   GwsY-jf  
article of association 公司章程   bLz*A-  
assessment 課稅   89{HJ9}  
assets 資產   zWw2
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attorney fee 律師費   {P8[X@Lu  
audit 審計   Gy1xG.yM~  
auditor 審計員   ^/wfXm  
average 平均數   8pM >Co!  
average cost 平均成本   "`}~~.q  
bad debt 壞賬   m,3er*t{  
balance 餘額   AJt!!crs  
balance sheet 資產負債表   iK;dU 2h  
bank account 銀行賬戶   M"q[p  
bank balance 銀行結存   f#%JSV"7  
bank charge 銀行手續費   v8>v.}y  
bank deposit 銀行存款   C2]Kc{4  
bank discount 銀行貼現   HDM<w+ZxX  
bank draft 銀行匯票   :&}odx!-!C  
bank loan 銀行借款   g1(Xg.  
bank overdraft 銀行透支   ArLvz5WV  
bankers acceptance 銀行承兌   "Z,q?Fc  
bankruptcy 破產   hlvt$Jwq  
bearer 持票人   Xog/O i  
beneficiary 受益人   <Y 4:'L6  
bequest 遺產   g*\/N,"z  
bill 票據    (dJI_A  
bill of exchange 匯票   Rg29  
bill of lading 提單   #)+- lP e  
bills discounted 貼現票據   /4=-b_2Y~  
bills payable 應付票據   78n}rT%k1  
bills receivable 應收票據   Q^}%c U0  
board of directors 董事會   %kf>&b,Mi  
bonds 債券   VeiElU3  
bonus 紅利   fi P
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book value 賬面價值   P#kGX(G9!  
bookkeeper 簿記員   ,zcQS-e2  
bookkeeping 簿記   wbbqt0un  
branch office general ledger 支店往來賬戶   t$&Qv)  
broker 經紀人   VCNT4m  
brought down 接前   RR1A65B  
brought forward 接上頁   |YJCWFbs8  
budget 預算   4}v@C|.p  
by-product 副產品   r'/;O  
by-product sales 副產品銷售   #$S}3 o  
capital 股本   3K/Df#  
capital income 資本收益   : 2V^K&2L  
capital outlay 資本支出   g]mtFrP  
capital stock 股本   FD7H@L5
 
capital stock certificate 股票   TmRxKrRs  
carried down 移後   @}FAwv^f  
carried forward 移下頁   xtV[p4U  
cash 現金   O[~x_xeW  
cash account 現金賬戶   XR# ;{p+b  
cash in bank 存銀行現金   /k\01hc`  
cash on delivery 交貨收款   \jW)Xy  
cash on hand 庫存現金   jX=lAs~6  
cash payment 現金支付   UyYfpL"$A"  
cash purchase 現購   YZ#V#[j'^  
cash sale 現沽   ul7o%Hs  
cashier 出?#123;員   L6:h.1 U$  
cashiers check 本票   <T,
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certificate of deposit 存款單折   U S
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certificate of indebtedness 借據   1V&PtI3!!  
certified check 保付支票   A(6xg)_XQ  
certified public accountant 會計師   ={(j`VSUX0  
charges 費用   XaI;2fMGI  
charge for remittances 匯水手續費   .,2V5D-${  
charter 營業執照   uPyVF-i  
chartered accountant 會計師   jdRq6U^  
chattles 動產   l?N`{,1^  
check 支票   mx
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che stub 支票存根   6o3T;h  
closed account 己結清賬戶   uq7T{7~<  
closing 結算   ZwI 1* f  
closing entries 結賬紀錄   -mNQ;zI1  
closing stock 期末存貨   dZ2%S''\  
closing the book 結賬   IFNWS ,:  
columnar journal 多欄日記賬   =6nD0i9+  
combination 聯合   @98;VWY\  
commission 佣金   =6%|?5G  
commodity 商品   mLL$|  
common stock 普通股   <)m%*9{  
company 公司   Dk)}|GJ()"  
compensation 賠償   9G+f/ k ,P  
compound interest 複利   7|YrdK<  
consignee 承銷人   HQVh+(  
consignment 寄銷   j\
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consignor 寄銷人   t iQ;#p7%  
consolidated balance sheet 合併資產負債表   )na&"b
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consolidated profit and loss account 合併損益表   i s"vekC  
consolidation 合併   6XUuGxQV/  
construction cost 營建成本   pu;3nUH  
construction revenue 營建收入   kl7A^0Qrz  
contract 合同   Eek9|i"p
 
control account 統制賬戶   DQ6jT@ZDH  
copyright 版權   O
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corporation 公司   z_SagU,\  
cost 成本   $3 8gs{+  
cost accounting 成本會計   m@qqVRn#)  
cost of labour 勞工成本   x!{   
cost of production 生產成本   +cg {[f,J;  
cost of manufacture 製造成本   _vYzF+  
cost of sales 銷貨成本   q(]f]Vl|0  
cost price 成本價格   # mT]j""  
credit 貸方   Lyoor 1   
credit note 收款通知單   Y(i?M~3\t  
creditor 債權人   |qUrEGjiSS  
crossed check 橫線支票   7[o {9Yp&  
current account 往來活期賬戶   +$pJ5+v  
current asset 流動資產   >9( i)e  
current liability 流動負債   \KM|f9-b  
current profit and loss 本期損益   (aKZ5>>cN  
debit 借方   #s"B-sWE  
debt 債務   V/y=6wUiSl  
debtor 債務人   D1"7s,Hmu  
deed 契據   uEd,rEB>  
deferred assets 遞延資產   x PQL?.   
deferred liabilities 遞延負債   xb^Mo.\[  
delivery 交貨   1bRL"{m^)-  
delivery expense 送貨費   ,b'4CF  
delivery order 出貨單   4#rAm"H  
demand draft 即期匯票   !Yh}H<w0  
demand note 即期票據   lizTRVBE  
demurrage charge 延期費   :m `/Q_y"  
deposit 存款   981!2*  
deposit slip 存款單   )SiY(8y  
depreciation 折舊   km>o7V&4G  
direct cost 直接成本   ~775soN  
direct labour 直接人工   -<oZ)OfU  
director 董事    hx!`F  
discount 折扣   \iZ1W  
discount on purchase 進貨折扣   |9s wZ[  
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