[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。   [4j;FN Fa  
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acceptance 承兌   ,0bM*qob  
account 賬戶   ^@2Vh*k  
accountant 會計員   Bl];^W^P  
accounting 會計   Cj+=9Dc  
accounting system 會計制度   CdO-xL6F  
accounts payable 應付賬款   KoJG!Rm  
accounts receivable 應收賬款   3)a29uc:U  
accumulated profits 累積利益  
ex458^N_  
adjusting entry ?#123;整記錄   }q W aE  
adjustment ?#123;整   *lAdS]I  
administration expense 管理費用  
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advances 預付    w)n]}k  
advertising expense 廣告費   w ZAXfNA  
agency 代理   P;&p[[7  
agent 代理人   = 1\wZuK#  
agreement 契約   KT71%? P  
allotments 分配數   h$\hPLx  
allowance 津貼   Rn_c9p  
amalgamation 合併   a7G2C oM8  
amortization 攤銷   XD}_9p  
amortized cost 應攤成本   [Gy'0P(EQ  
annuities 年金   nh)R  
applied cost 已分配成本   0)V-|v`  
applied expense 已分配費用   oFR'GUQC  
applied manufacturing expense 己分配製造費用   <v k$eB8EC  
apportioned charge 攤派費用   |81N/]EER  
appreciation 漲價   ~+yo;[1Yc  
article of association 公司章程   a HL '(<  
assessment 課稅   ZF(=^.gc  
assets 資產   wlg#c6#q  
attorney fee 律師費   d|RmU/
)  
audit 審計   79g>7<vp  
auditor 審計員   Po.B cytM  
average 平均數   {+9\o ~  
average cost 平均成本   MPN=K|*  
bad debt 壞賬   z 5+]Z a~  
balance 餘額   }92lr87  
balance sheet 資產負債表   g}QTZT8  
bank account 銀行賬戶   .6o y>4  
bank balance 銀行結存   D ;$+]2  
bank charge 銀行手續費   $ n[7  
bank deposit 銀行存款   *%'7~58ObS  
bank discount 銀行貼現   g8A{aHb1}  
bank draft 銀行匯票   C/XyDbH  
bank loan 銀行借款   fcXk]W  
bank overdraft 銀行透支   | V,jd  
bankers acceptance 銀行承兌   +N:6wZ7<f  
bankruptcy 破產   W r7e_
 
bearer 持票人   Yka&Kkw
 
beneficiary 受益人   |S`yXsg  
bequest 遺產   ![ID0}MjJ  
bill 票據   }IkEyJsk  
bill of exchange 匯票   M;V#G m  
bill of lading 提單   <JM%Kn )  
bills discounted 貼現票據   b:cK>fh0_  
bills payable 應付票據   1";e'?^x  
bills receivable 應收票據   6-14Htsk6  
board of directors 董事會   1'm`SRX#e  
bonds 債券   R${4Q1  
bonus 紅利   JO{- P  
book value 賬面價值   J*KBG2+13  
bookkeeper 簿記員   fUKdC\WL  
bookkeeping 簿記   } %CbZ/7&  
branch office general ledger 支店往來賬戶   <sYw%9V  
broker 經紀人   5>[s
Cl-  
brought down 接前   ^^3va)1{!  
brought forward 接上頁   ieRBD6_  
budget 預算   X3L[y\  
by-product 副產品   f<4q]HCa  
by-product sales 副產品銷售   cW\Y?x   
capital 股本   !vVjZ  
capital income 資本收益   G^@Jgx3n  
capital outlay 資本支出   @3TkD_B&  
capital stock 股本   jI2gi1,a  
capital stock certificate 股票   h Io S#]  
carried down 移後   )LrCoI =|  
carried forward 移下頁   To{G#QEgG  
cash 現金   4\SBf\ c  
cash account 現金賬戶   gXLZ)>+A+  
cash in bank 存銀行現金   n.6 0$kR`  
cash on delivery 交貨收款   q '{<c3&  
cash on hand 庫存現金   UEQ'D9  
cash payment 現金支付   ?$@KwA  
cash purchase 現購   A.C278^O8  
cash sale 現沽   <Bb<?7q$ld  
cashier 出?#123;員   v\9,j  
cashiers check 本票   |U$de2LF  
certificate of deposit 存款單折   ,#jhKnk2e  
certificate of indebtedness 借據   -1r&s  
certified check 保付支票   %OTA5  
certified public accountant 會計師   ;n7|.O]*  
charges 費用   Z0 IxYEp  
charge for remittances 匯水手續費   $x_52 j\j  
charter 營業執照   K9O,7h:x  
chartered accountant 會計師   &J/4J  
chattles 動產   H^PqYLjN  
check 支票    kulQR>u  
che stub 支票存根   U_}A{bFG  
closed account 己結清賬戶   n@07$lY@;  
closing 結算   Q(;B)  
closing entries 結賬紀錄   B`?N0t%X  
closing stock 期末存貨   [ 4Y `O  
closing the book 結賬   D"x$^6`c}  
columnar journal 多欄日記賬   Il^\3T+  
combination 聯合   X#kj t)W  
commission 佣金   `l gjw=  
commodity 商品   |1QbO`f/F  
common stock 普通股   rTsbP40  
company 公司   4I#eC#"  
compensation 賠償   #[U9(44,  
compound interest 複利   lA.;ZD!  
consignee 承銷人   :Hf0Qx6  
consignment 寄銷   @( n^S?(  
consignor 寄銷人   l\=-+'Y  
consolidated balance sheet 合併資產負債表   :<t{ =0G  
consolidated profit and loss account 合併損益表   VTJIaqw  
consolidation 合併   JwI`"$>w  
construction cost 營建成本   pe!dm}!h[  
construction revenue 營建收入   NO+ 55n  
contract 合同   N7~)qqb  
control account 統制賬戶   .W@(nQ-<  
copyright 版權   "'F;lzq  
corporation 公司   gaw4NZd)0  
cost 成本   KCJN<  
cost accounting 成本會計   |,1bkJt  
cost of labour 勞工成本   aucZJjH  
cost of production 生產成本   'Wf?elB+  
cost of manufacture 製造成本   [j=,g-EOA  
cost of sales 銷貨成本   2GiUPtO&Gj  
cost price 成本價格   ,XeyE;||  
credit 貸方   *1Ut}  
credit note 收款通知單   `s>UU- 9  
creditor 債權人   { p!_-sL  
crossed check 橫線支票   sw41wj  
current account 往來活期賬戶   oTF^<
I-C  
current asset 流動資產   EREolCASb  
current liability 流動負債   })
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current profit and loss 本期損益   HBh` 2Q  
debit 借方   $Wr\[P:  
debt 債務   +9CEC1-l  
debtor 債務人   B]^>GH  
deed 契據   zd*3R+>U'>  
deferred assets 遞延資產   \);.0  
deferred liabilities 遞延負債   gf68iR.Gs  
delivery 交貨   0^GbpSW{  
delivery expense 送貨費   9TVB<}0G  
delivery order 出貨單   XMN?;Hj>  
demand draft 即期匯票   :W.jNV{e\F  
demand note 即期票據   Lh8bQH  
demurrage charge 延期費   ?~"`^|d  
deposit 存款  
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deposit slip 存款單   LbJtpwz>z  
depreciation 折舊   Si?$\H*:  
direct cost 直接成本   Q7,EY /  
direct labour 直接人工   8
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director 董事   ?mH@`c,fM  
discount 折扣   )n\*
ht7  
discount on purchase 進貨折扣   2 .[_t/T  
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