[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。   |4BS\fx~N  
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acceptance 承兌   ),5^bl/  
account 賬戶   ?:OL8&0  
accountant 會計員   cYyv iR59#  
accounting 會計   po+>83/!oq  
accounting system 會計制度   R[5*]$(b  
accounts payable 應付賬款   qsX
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accounts receivable 應收賬款   %"V Y)  
accumulated profits 累積利益   1HxE0>  
adjusting entry ?#123;整記錄   m\|I.BUG  
adjustment ?#123;整   ,g%2-#L%  
administration expense 管理費用   N~L3 9  
advances 預付   A-r-^S0\  
advertising expense 廣告費   kL,bM.;  
agency 代理   qczGv2%!  
agent 代理人   |lAu6d !  
agreement 契約   0V ,R|Ln  
allotments 分配數   M >Yx_)<U  
allowance 津貼   TTpK8cC  
amalgamation 合併   QPgM<ns  
amortization 攤銷   ;>Y,b4B;  
amortized cost 應攤成本   ?B@(W(
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annuities 年金   g@hg u  
applied cost 已分配成本   a+ZP]3@ 7  
applied expense 已分配費用   %CJgJ,p
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applied manufacturing expense 己分配製造費用   .]g>.  
apportioned charge 攤派費用   v tG_A{l  
appreciation 漲價   *@|d7aiO  
article of association 公司章程   w;}pebL:  
assessment 課稅   x9R_KLN:;  
assets 資產   -qz;  
attorney fee 律師費   }5-^:}gL
 
audit 審計   Zp]{e6J  
auditor 審計員   5$0@f`sj  
average 平均數   :%Na-j9hV)  
average cost 平均成本   azKbGS/X  
bad debt 壞賬   < Hl.MS  
balance 餘額   Fp..Sjh 6  
balance sheet 資產負債表   6"C$]kF?  
bank account 銀行賬戶   EaGh`*"w(7  
bank balance 銀行結存   szN`"Yi){  
bank charge 銀行手續費   iZ2|/hnw  
bank deposit 銀行存款   XzGPBi  
bank discount 銀行貼現   hX(:xc  
bank draft 銀行匯票   2[: *0 DV#  
bank loan 銀行借款   znv2
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bank overdraft 銀行透支   Ol3$!x9  
bankers acceptance 銀行承兌   ykc$B5*  
bankruptcy 破產   |&lAt\  
bearer 持票人   ;g$s`l / 4  
beneficiary 受益人   #FKo:id`K  
bequest 遺產  
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bill 票據   pJ-/"Q|:i  
bill of exchange 匯票   K*jV=lG  
bill of lading 提單   i&\N_PUm[  
bills discounted 貼現票據   9{_D"h}}  
bills payable 應付票據   ;*ebq'D([  
bills receivable 應收票據   w%;Z`Xn&u  
board of directors 董事會   {
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bonds 債券   +[M5x[[$  
bonus 紅利   pfsRV]  
book value 賬面價值   n_vopDMm  
bookkeeper 簿記員   +
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bookkeeping 簿記   |uVhfD=NG  
branch office general ledger 支店往來賬戶   n.P$7%G`2  
broker 經紀人   z%5i^P  
brought down 接前   'aMT^w4if)  
brought forward 接上頁   u6h"=l{  
budget 預算   /Hb'3,jN  
by-product 副產品   ZOvMA]Rf  
by-product sales 副產品銷售   n }X)a-=  
capital 股本   G>f-w F6  
capital income 資本收益   S*~v9+  
capital outlay 資本支出   Ag QR"Nu6  
capital stock 股本   i~:F lW]  
capital stock certificate 股票   nV'~uu  
carried down 移後   "mr;|$Y  
carried forward 移下頁   10xo<@l  
cash 現金   (NrH)+)J!a  
cash account 現金賬戶   f@lRa>Z(Fm  
cash in bank 存銀行現金   }XVz?6
  
cash on delivery 交貨收款   <Okk;rj2  
cash on hand 庫存現金   NY(c4fzl  
cash payment 現金支付   wZN<Og+;  
cash purchase 現購   HI6;=~[  
cash sale 現沽   u|h>z|4lJj  
cashier 出?#123;員   Ym6zNb8 bQ  
cashiers check 本票   l<0BMwS8  
certificate of deposit 存款單折   r#LoBfM;^A  
certificate of indebtedness 借據    4KF 1vw  
certified check 保付支票   OO5k_J  
certified public accountant 會計師   fdP[{.$?(  
charges 費用   (:W=8G,p  
charge for remittances 匯水手續費   4Sv&iQ=vh  
charter 營業執照   b$)b/=2  
chartered accountant 會計師   C'3/B)u}l  
chattles 動產   2^N 4(
 
check 支票   +V*FFv  
che stub 支票存根   :{<( )gfk  
closed account 己結清賬戶   >Z ZX]#=I  
closing 結算   Hp;Dp!PLa  
closing entries 結賬紀錄   `vWFTv  
closing stock 期末存貨   *fVs|  
closing the book 結賬   &A>Hq/Y  
columnar journal 多欄日記賬   u(V4KUk  
combination 聯合   DPR=Xls  
commission 佣金   bAv>?Xqa  
commodity 商品   qYLOq`<f  
common stock 普通股   Z{nJ\`  
company 公司   Q-78B'!=  
compensation 賠償   z1A[rbe=4w  
compound interest 複利   vB(tpki|  
consignee 承銷人   uTY5.8  
consignment 寄銷   +FiM?,G  
consignor 寄銷人   ilL] pU
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consolidated balance sheet 合併資產負債表   ZVu&q{s,  
consolidated profit and loss account 合併損益表   RMU]GCa  
consolidation 合併   GGHe{l  
construction cost 營建成本   {'P7D4w  
construction revenue 營建收入   ;7CE{/Bq.p  
contract 合同   N9IBw',  
control account 統制賬戶   `iuo([E d  
copyright 版權   Yy]^_,r  
corporation 公司   {X$8yy2zC5  
cost 成本   8d.5D&  
cost accounting 成本會計   wlr/zquAE9  
cost of labour 勞工成本   \9*wo9cV  
cost of production 生產成本   A\J|eSG'$  
cost of manufacture 製造成本   !l1UpJp  
cost of sales 銷貨成本   bf]W_I]B  
cost price 成本價格   ~ldqg2c  
credit 貸方   A9^t $Ii  
credit note 收款通知單   7+';&2M)n~  
creditor 債權人   [U[saR\  
crossed check 橫線支票   sE7!U|  
current account 往來活期賬戶   4r5trquC  
current asset 流動資產   NFpR jC?  
current liability 流動負債   w7}m T3p,)  
current profit and loss 本期損益   =y.!Ny5A  
debit 借方  
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debt 債務   '&4W@lvyz  
debtor 債務人   =9@{U2 =l  
deed 契據    9')  
deferred assets 遞延資產   6FuZMasr*  
deferred liabilities 遞延負債   !ckm
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delivery 交貨   Yg@k+  
delivery expense 送貨費   2:0'fNX
op  
delivery order 出貨單   mEsOYIu{  
demand draft 即期匯票   Z^w11}  
demand note 即期票據   t.Hte/,k  
demurrage charge 延期費   lrg3n[y-l  
deposit 存款   `?)ivy>\:  
deposit slip 存款單   ~_^#/BnAl  
depreciation 折舊   M]PH1 2Ob  
direct cost 直接成本   ab4(?-'-  
direct labour 直接人工   wRu+:<o^.  
director 董事   QV/o;  
discount 折扣   j?sq i9#  
discount on purchase 進貨折扣   E _d^&{j  
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