[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。   |`O5Xs1{B  
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acceptance 承兌   h1D?=M\9  
account 賬戶   L EWhb!U  
accountant 會計員   vp)Vb^K>  
accounting 會計    #@.-B,]  
accounting system 會計制度   MN8H;0g-  
accounts payable 應付賬款   &Z("D7
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accounts receivable 應收賬款   :< S<f%  
accumulated profits 累積利益   )r6EW`$  
adjusting entry ?#123;整記錄   IVvtX}  
adjustment ?#123;整   wTq{sW&  
administration expense 管理費用   lx0~>K]  
advances 預付   l$Gl'R>>*  
advertising expense 廣告費   T2'RATfG  
agency 代理   _r Y,}\  
agent 代理人   K`%tGVY  
agreement 契約   B|=|.qp$)  
allotments 分配數   h)(*q+a  
allowance 津貼   wFS2P+e;X  
amalgamation 合併   (GKpA}~R  
amortization 攤銷   X JGB)3QI  
amortized cost 應攤成本   rfcN/:k  
annuities 年金   Z9`TwS@x[  
applied cost 已分配成本   f
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applied expense 已分配費用   Kyg=$^{>G  
applied manufacturing expense 己分配製造費用   3\$wdUFr  
apportioned charge 攤派費用   *s4\\Wb=  
appreciation 漲價   -%c<IX>z9  
article of association 公司章程   U7$WiPTNL9  
assessment 課稅   EM j;2!  
assets 資產   c@(&[/q!  
attorney fee 律師費   T/r#H__ `  
audit 審計   `u'bRp  
auditor 審計員   GRqT-/n"  
average 平均數   _c(4o:  
average cost 平均成本   R3.*dqo$  
bad debt 壞賬   O'*@ Ytn  
balance 餘額   .10y0FL4  
balance sheet 資產負債表   Q+q,!w8  
bank account 銀行賬戶   g(x9S'H3l  
bank balance 銀行結存   AIijCL  
bank charge 銀行手續費   9]'&RyH=#  
bank deposit 銀行存款   MmTC=/j  
bank discount 銀行貼現   QfjN"25_  
bank draft 銀行匯票   =^DLywAh}u  
bank loan 銀行借款   BHFY%6J!  
bank overdraft 銀行透支   Z=S>0|`R  
bankers acceptance 銀行承兌   s0u{dqP  
bankruptcy 破產   ~g;   
bearer 持票人   njPPztv/@  
beneficiary 受益人   &K+0xnUH  
bequest 遺產    UL@9W6  
bill 票據   VaO Nd0Z I  
bill of exchange 匯票   A=5epsB  
bill of lading 提單   ,zTb<g  
bills discounted 貼現票據   _banp0ywS  
bills payable 應付票據   C(T;>if0NH  
bills receivable 應收票據   (7FW9X;  
board of directors 董事會   Ucw yxXI  
bonds 債券   Rf-
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bonus 紅利   N5zlT  
book value 賬面價值   
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bookkeeper 簿記員   M\<w#wZ  
bookkeeping 簿記   xw^.bz|  
branch office general ledger 支店往來賬戶   ow'Vz Ay-  
broker 經紀人   XM1`x  
brought down 接前   E; $+f  
brought forward 接上頁   %qf  V+^  
budget 預算   ;lX(}2tXW  
by-product 副產品   >x1p%^cA;=  
by-product sales 副產品銷售   g| <wyt[  
capital 股本   _6@hTe n`  
capital income 資本收益   ^D^JzEy'?C  
capital outlay 資本支出   %(/!ljh_  
capital stock 股本   F^$led1/F  
capital stock certificate 股票   I751t  
carried down 移後   zvc`3  
carried forward 移下頁   Ck =;1sGh  
cash 現金   oEz%= {f  
cash account 現金賬戶   BQ</g* $;  
cash in bank 存銀行現金   q=Zr>I;(Ks  
cash on delivery 交貨收款   gR^>3
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cash on hand 庫存現金   :G w~7v_  
cash payment 現金支付   ?(6mVyIe  
cash purchase 現購   3voT^o  
cash sale 現沽   MTGiAFE  
cashier 出?#123;員   7}O.wUKw%  
cashiers check 本票   zhI#f 0c  
certificate of deposit 存款單折   |!SOG  
certificate of indebtedness 借據   V D?*h  
certified check 保付支票   f$HH:^#  
certified public accountant 會計師   3oZ=k]\  
charges 費用   rZPT89M6  
charge for remittances 匯水手續費   %6%<?jZ  
charter 營業執照   Pl=]Srw  
chartered accountant 會計師   b#)UUGmI  
chattles 動產   s?Uh|BfB  
check 支票   ?jQ](i&  
che stub 支票存根   ^i)hm  
closed account 己結清賬戶   AwUi+|7r])  
closing 結算   3VnQnd E  
closing entries 結賬紀錄   cXMhq<GkAA  
closing stock 期末存貨   1_'? JfY-  
closing the book 結賬   Mp$@`8X`  
columnar journal 多欄日記賬   ~rr 4ok  
combination 聯合   M@1r:4CoKH  
commission 佣金   ^vs=f95  
commodity 商品   - m= 8&B  
common stock 普通股   cV{%^0?D  
company 公司   AGP("U'u  
compensation 賠償   ^I6^g  
compound interest 複利   22P$ ~ch  
consignee 承銷人   `~UZU@/x  
consignment 寄銷    >YtdA  
consignor 寄銷人   . v@>JZC  
consolidated balance sheet 合併資產負債表   {4aWR><  
consolidated profit and loss account 合併損益表   iJxQB\x  
consolidation 合併   ,bE$| x'  
construction cost 營建成本   2g9G{~,@g  
construction revenue 營建收入   +y2[msBs  
contract 合同   8.=\GV  
control account 統制賬戶   <mMTD8Sx]  
copyright 版權   Hy"x  
corporation 公司   XNM a0  
cost 成本   l%z<(L5  
cost accounting 成本會計   \o-&f:
 
cost of labour 勞工成本   [ =x s4=  
cost of production 生產成本   v4miU;|\  
cost of manufacture 製造成本   Z|9
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cost of sales 銷貨成本   e6B{QP#jq  
cost price 成本價格   W>(/ bX  
credit 貸方   I]"96'|N  
credit note 收款通知單   y %$O-q  
creditor 債權人   )?M9|u  
crossed check 橫線支票   Hd7,ZHj3^  
current account 往來活期賬戶   S _T^G` [  
current asset 流動資產   wfvU0]wk}  
current liability 流動負債   1T_QX9  
current profit and loss 本期損益   I|-p3g8\  
debit 借方   (C] SH\  
debt 債務   R.[Z]-X  
debtor 債務人   `dMqe\o
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deed 契據   p47S^gW  
deferred assets 遞延資產   rKHY?{!  
deferred liabilities 遞延負債   3($"q]Y  
delivery 交貨   5m=I*.qE  
delivery expense 送貨費   Uq_j\A;c  
delivery order 出貨單   vkS)E0s  
demand draft 即期匯票   uJR%0E7!  
demand note 即期票據   \?j E#^  
demurrage charge 延期費   g>d;|sK  
deposit 存款   2-zT$`
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deposit slip 存款單   3bqC\i^[\m  
depreciation 折舊   ?T_3n:  
direct cost 直接成本   cWGDee(  
direct labour 直接人工   `s ' #   
director 董事   =&0wr6  
discount 折扣   B{oU,3U>  
discount on purchase 進貨折扣   OX%MP!#KU  
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