[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。   hg^klQD  
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acceptance 承兌   "LZv\c~v,%  
account 賬戶   <Lle1=qQ  
accountant 會計員   qm=9!jqC;  
accounting 會計   Kna@K$6{w=  
accounting system 會計制度   r_V^sX  
accounts payable 應付賬款   {X\FS  
accounts receivable 應收賬款   1ww~ !R  
accumulated profits 累積利益   SwH#=hg  
adjusting entry ?#123;整記錄   )5U7w
 
adjustment ?#123;整   G7HvA46  
administration expense 管理費用   ZN`I4Ak  
advances 預付   Or()AzwE@  
advertising expense 廣告費   ]!N|3"Ls  
agency 代理   4L2TsuLw  
agent 代理人   ,xC@@>f  
agreement 契約   T "t%>g  
allotments 分配數   eKqo6P:#f  
allowance 津貼   PkdL] !:  
amalgamation 合併   eOd'i{f@F  
amortization 攤銷   Ar$Am  
amortized cost 應攤成本   z`y^o*qc]  
annuities 年金   rge/qUr/^  
applied cost 已分配成本   n\4sNoFI  
applied expense 已分配費用   [Kanj/  
applied manufacturing expense 己分配製造費用   DIc -"5~  
apportioned charge 攤派費用   lLL)S  
appreciation 漲價   Jpo(O>\P  
article of association 公司章程   @yn1#E,  
assessment 課稅   M[ ,:NE4H  
assets 資產   SfwNNX%  
attorney fee 律師費   RMxFo\TK;  
audit 審計   h!]=)7x;  
auditor 審計員   1:q5h*  
average 平均數   8<X; 8R  
average cost 平均成本   <#:ey^q<  
bad debt 壞賬   >o!~T}J7  
balance 餘額   X~g~U|B@  
balance sheet 資產負債表   8Nf%<nUv  
bank account 銀行賬戶   _2S( *  
bank balance 銀行結存   hW-?j&yJ?  
bank charge 銀行手續費   IdW FG?b3  
bank deposit 銀行存款   |`ZW(}~  
bank discount 銀行貼現   XXPpj< c  
bank draft 銀行匯票   [Xo[J?w],2  
bank loan 銀行借款   [-JU(:Rh  
bank overdraft 銀行透支   $2pkh%  
bankers acceptance 銀行承兌   hxuc4C\J  
bankruptcy 破產   Ouc$M2m0!
 
bearer 持票人    Z {*<Gx  
beneficiary 受益人   Q)\4 .d  
bequest 遺產   h2m@Q={  
bill 票據   nHF%PH#|o  
bill of exchange 匯票   &X OFc.u  
bill of lading 提單   pu6@X7W"  
bills discounted 貼現票據   I=9sTR)  
bills payable 應付票據   a}/A]mu  
bills receivable 應收票據   Xg1QF^  
board of directors 董事會   W 33MYw  
bonds 債券   ps3jw*QZ{5  
bonus 紅利   6Y&`mgMF'  
book value 賬面價值   5Z*6,P0  
bookkeeper 簿記員   {:c5/ ,7c;  
bookkeeping 簿記   F'9#dR?  
branch office general ledger 支店往來賬戶   qO}Q4a+  
broker 經紀人   &`Ek-b!7  
brought down 接前   Z+G/==%3#,  
brought forward 接上頁   8(""ui8  
budget 預算   3/0E9'  
by-product 副產品   ])NQzgS  
by-product sales 副產品銷售   0hM!#BU5K  
capital 股本   XMw*4j2E  
capital income 資本收益   {E$smX  
capital outlay 資本支出   =/MA`>  
capital stock 股本   gX!-s*{E  
capital stock certificate 股票   ^K'@W  
carried down 移後   <#F@OU  
carried forward 移下頁   \*5${[  
cash 現金   6h:2,h pE  
cash account 現金賬戶   .*Ylj2nM  
cash in bank 存銀行現金   B 42t  
cash on delivery 交貨收款   Y2Y)|<FH  
cash on hand 庫存現金   _%:$sAj  
cash payment 現金支付   &*8_w-  
cash purchase 現購   rki0!P`  
cash sale 現沽   2c1L[]h'
 
cashier 出?#123;員   6-J%Z%yT #  
cashiers check 本票   b ]u01T-  
certificate of deposit 存款單折   S>V+IKW;(  
certificate of indebtedness 借據   3 G_0DS  
certified check 保付支票   EE$\8Gx']!  
certified public accountant 會計師   `A ^  
charges 費用   =C 7WQ  
charge for remittances 匯水手續費   25{-GaB
 
charter 營業執照   SZ
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chartered accountant 會計師   (rm*KD"]  
chattles 動產   _UGR+0'Q\  
check 支票   G[$g-NU+  
che stub 支票存根   ZGj ^,?a  
closed account 己結清賬戶   2R];Pv  
closing 結算   hU6oWm  
closing entries 結賬紀錄   ce:p*  
closing stock 期末存貨   K$/&C:,Q  
closing the book 結賬   BnUWg ^E  
columnar journal 多欄日記賬   ]+A%37  
combination 聯合   FS^~e-A  
commission 佣金   F(KsB5OY?  
commodity 商品   U
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common stock 普通股   +^|_vq^XR  
company 公司   w;;9YFBdM  
compensation 賠償   uN8RG_Mb  
compound interest 複利   h5<eU;Rw+  
consignee 承銷人   AX;!-|bW  
consignment 寄銷   D$
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consignor 寄銷人   y~n1S~5cI  
consolidated balance sheet 合併資產負債表   *WaqNMD[%  
consolidated profit and loss account 合併損益表   W`v$-o-  
consolidation 合併   03H0(ku=  
construction cost 營建成本   v6P2 v  
construction revenue 營建收入   5y8VA4L/o  
contract 合同   A <''x'\
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control account 統制賬戶   LS]0p#  
copyright 版權   d$hBgJe>N  
corporation 公司   55Y
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cost 成本   =}zSj64
  
cost accounting 成本會計   7>lM^ :A  
cost of labour 勞工成本   H)+QkQ
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cost of production 生產成本   Kk`LuS?  
cost of manufacture 製造成本   LyH1tF  
cost of sales 銷貨成本   F.),|t$\  
cost price 成本價格   v=d16  
credit 貸方   )M><09  
credit note 收款通知單   OE*Y%*b  
creditor 債權人   T>68 ,; p  
crossed check 橫線支票   U0Uy C  
current account 往來活期賬戶   L wYWgT
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current asset 流動資產   Z C<+BKS  
current liability 流動負債  
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current profit and loss 本期損益   YD;G+"n?T  
debit 借方   Q[{RNab  
debt 債務   ]f_`w81[  
debtor 債務人   R$X~d8o>%  
deed 契據   LXqPNVp#  
deferred assets 遞延資產   _iL?kf  
deferred liabilities 遞延負債   vUCmm<y  
delivery 交貨   :gO5#HIm  
delivery expense 送貨費   RqX^$C8M  
delivery order 出貨單   TV=K3F5)M  
demand draft 即期匯票   _n1[(I  
demand note 即期票據   % =!] 1  
demurrage charge 延期費   LcZ|A;it  
deposit 存款   7=%Oev&0g-  
deposit slip 存款單   1yVhO2`7]  
depreciation 折舊   v7n@CWnN  
direct cost 直接成本   Ec2;?pvd%J  
direct labour 直接人工   u*/+cT  
director 董事   V';l H2  
discount 折扣   Z&O6<=bg!  
discount on purchase 進貨折扣   K)U[xS;<  
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