[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。   aI|X~b  
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acceptance 承兌   5Q:49S47  
account 賬戶   5 E 9
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accountant 會計員   3[?;s}61  
accounting 會計   YG5mzP<
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accounting system 會計制度   hQz1zG`z7  
accounts payable 應付賬款   {%RwZ'  
accounts receivable 應收賬款   |eFaOL|  
accumulated profits 累積利益   (=Oo=8\  
adjusting entry ?#123;整記錄   c>T)Rc  
adjustment ?#123;整   c>! ^\  
administration expense 管理費用   |VjD. ]I  
advances 預付   [\%a7ji#
 
advertising expense 廣告費   uJ fXe  
agency 代理   kn
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agent 代理人   C1qlB8(Wh>  
agreement 契約   _ /Eg_dQ~@  
allotments 分配數   32y 9
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allowance 津貼   W^c /l*>v  
amalgamation 合併   P)hGe3  
amortization 攤銷   !w0=&/Y{R  
amortized cost 應攤成本   cXr_, >k  
annuities 年金   9
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applied cost 已分配成本   )c 79&S  
applied expense 已分配費用   )T&r770  
applied manufacturing expense 己分配製造費用   (/9erfuJ  
apportioned charge 攤派費用   >z%WW&Z'  
appreciation 漲價   T.B7QAI. H  
article of association 公司章程   ,Ij/ ^EC}  
assessment 課稅   : w>R|]  
assets 資產   w'y,$gtX/  
attorney fee 律師費   r%>7n,+o  
audit 審計   +tG'  
auditor 審計員   p;D {?H/  
average 平均數   l1 _"9a%H  
average cost 平均成本   gNkBHwv  
bad debt 壞賬   K$s{e0 79  
balance 餘額   e? |4O<@  
balance sheet 資產負債表   Bt1v7M  
bank account 銀行賬戶   0Pt%(^  
bank balance 銀行結存   pX$X8z%  
bank charge 銀行手續費   m,6[;  
bank deposit 銀行存款   lS!O(NzqE'  
bank discount 銀行貼現   j0n.+CO-{  
bank draft 銀行匯票   t1$pl6&,  
bank loan 銀行借款   5`i+aH(  
bank overdraft 銀行透支   V@EyU/VJ  
bankers acceptance 銀行承兌   7<K=G2_:  
bankruptcy 破產    H =&K_  
bearer 持票人   LY#V)f  
beneficiary 受益人   YM .  
bequest 遺產   Id>I.e4  
bill 票據   *D`$oK,U  
bill of exchange 匯票   q$`>[&I~)  
bill of lading 提單   3;!!`R>e  
bills discounted 貼現票據   w6-<HPW<S  
bills payable 應付票據   [L ' >  
bills receivable 應收票據   g&8-X?^Q  
board of directors 董事會   g0
IvcA  
bonds 債券   M!%|IKw  
bonus 紅利   m& D#5C  
book value 賬面價值   +Z=y/wY  
bookkeeper 簿記員   -[h|*G.J  
bookkeeping 簿記   }KNBqPo4B  
branch office general ledger 支店往來賬戶   o!c~"  
broker 經紀人   }gE^HH'  
brought down 接前   8KKhD$  
brought forward 接上頁   5dbj{r)s6i  
budget 預算   R+=wSG]  
by-product 副產品   `}FZ;q3DP  
by-product sales 副產品銷售   0h{&k7T<7  
capital 股本   Wdga(8t  
capital income 資本收益   O3#eQs  
capital outlay 資本支出   UA*Kuad  
capital stock 股本   cJM.Q_I}Y  
capital stock certificate 股票   T{=&>pNK[  
carried down 移後   58eO|c(  
carried forward 移下頁   \6aisK  
cash 現金   _?eT[!oO8  
cash account 現金賬戶   T`]P5Bk8r  
cash in bank 存銀行現金   1S y G  
cash on delivery 交貨收款   XPnHi@x  
cash on hand 庫存現金   Pa$"c?QUy  
cash payment 現金支付   ,"YTG*ky  
cash purchase 現購   [N<rPHT  
cash sale 現沽   :-(qqC:  
cashier 出?#123;員   (CJx Y(1K  
cashiers check 本票   x,fL656t  
certificate of deposit 存款單折   ["<'fq;PJ  
certificate of indebtedness 借據   .Sv/0&O  
certified check 保付支票   k]2_vk^  
certified public accountant 會計師   2h)Qz+|7  
charges 費用   ktp<o.f[  
charge for remittances 匯水手續費   nUisC5HW  
charter 營業執照   aY6F4,7/B  
chartered accountant 會計師   ;krIuk-  
chattles 動產   Yvu?M8aK!  
check 支票   Nu'ox. V  
che stub 支票存根   BKg Cuz:y  
closed account 己結清賬戶   c: (nlYZ  
closing 結算   k^zU;  
closing entries 結賬紀錄   1jaK N*  
closing stock 期末存貨   P'*Fd3B#A=  
closing the book 結賬   kdhwnO  
columnar journal 多欄日記賬   Q\btl/?  
combination 聯合   iO2jT+i  
commission 佣金   Gi*_  &  
commodity 商品   GR_caP  
common stock 普通股   
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company 公司   Lg|d[*;'7  
compensation 賠償   =F %lx[9Ye  
compound interest 複利   vUDMl Z  
consignee 承銷人   KleiX7  
consignment 寄銷   imKMPO=  
consignor 寄銷人   O{Z${TC[  
consolidated balance sheet 合併資產負債表   wzBw5nf\  
consolidated profit and loss account 合併損益表   ,zxv>8Nt  
consolidation 合併   jdx T662q  
construction cost 營建成本   \0&F'V  
construction revenue 營建收入   k+Z2)j"  
contract 合同   `;j$]  
control account 統制賬戶   M5L/3qLh1  
copyright 版權   "b%FkD  
corporation 公司   QZ*gR#K]Sz  
cost 成本   cH+ ~|3  
cost accounting 成本會計   P]armg%  
cost of labour 勞工成本   EBr?>hl  
cost of production 生產成本   M+:9U&>  
cost of manufacture 製造成本   !%.=35NS@E  
cost of sales 銷貨成本   7:<A_OLi  
cost price 成本價格   <y&&{*KW8m  
credit 貸方   8pZ Ogh  
credit note 收款通知單   yT~x7,  
creditor 債權人   :\y' ?d- Q  
crossed check 橫線支票   @[Q`k=h$  
current account 往來活期賬戶   R'" c  
current asset 流動資產   qdxaP% p2  
current liability 流動負債   jx2{k K  
current profit and loss 本期損益   ?-)v{4{s  
debit 借方   C2\zbC[qm  
debt 債務   $g/h=w@  
debtor 債務人   ;~'&m  
deed 契據   !Lw]aHb  
deferred assets 遞延資產   T k@~w  
deferred liabilities 遞延負債   FYK`.>L28  
delivery 交貨   RgZ9ZrE\  
delivery expense 送貨費   d[ XMQX  
delivery order 出貨單   Yy6$q\@rV  
demand draft 即期匯票   E%Ww)P  
demand note 即期票據   ?Dn}  
demurrage charge 延期費   \PcnD$L  
deposit 存款   (OA4H1DL^  
deposit slip 存款單   1Kd6tnX  
depreciation 折舊   6CSoQ|c{  
direct cost 直接成本   _ElG&hyp  
direct labour 直接人工   \O\q1 s~  
director 董事   0G0(g,3p  
discount 折扣   GR4DxlX  
discount on purchase 進貨折扣   *ZxurbX#  
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