[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。   Cec9#C  
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acceptance 承兌   zuC58B  
account 賬戶   /<3;0~#){  
accountant 會計員   ~w Zl2I  
accounting 會計   kq)
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accounting system 會計制度   ~q 0I7M  
accounts payable 應付賬款   2-vJv+-
 
accounts receivable 應收賬款   55 S\&Ad$  
accumulated profits 累積利益   L.C ^E7;Z_  
adjusting entry ?#123;整記錄   Ujce |>Wn  
adjustment ?#123;整   Yw$a{5g  
administration expense 管理費用   kZV^F*7  
advances 預付   5kGxhD  
advertising expense 廣告費   [D*J[?yt  
agency 代理   !GlnQ`T  
agent 代理人   {Oy9RESqc  
agreement 契約   ! (2-(LgA  
allotments 分配數   ES^>[2Y  
allowance 津貼   dO>k5!ge|:  
amalgamation 合併   ZWf-X  
amortization 攤銷   %v5)s(Yu  
amortized cost 應攤成本  
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annuities 年金   !UBy%DN~k  
applied cost 已分配成本   Um]p&phVL  
applied expense 已分配費用   *ZGX-+{  
applied manufacturing expense 己分配製造費用   |ZS 57c:  
apportioned charge 攤派費用   t9G}Yd[T  
appreciation 漲價   EKqi+T^=F  
article of association 公司章程   +68+PhHF  
assessment 課稅   k4S} #!  
assets 資產   BX@pt;$ek7  
attorney fee 律師費   z7-`Y9Ypd  
audit 審計   ANckv|&'v  
auditor 審計員   \n[ 392  
average 平均數   1a<]$tZk  
average cost 平均成本   ;*y|8od B  
bad debt 壞賬   C@*%A
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balance 餘額   +
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balance sheet 資產負債表   ,`;jvY~Ec  
bank account 銀行賬戶   Uh>.v |P6  
bank balance 銀行結存   ~_'0]P\  
bank charge 銀行手續費   u K'<xM"%T  
bank deposit 銀行存款   o:_^gJ+|  
bank discount 銀行貼現   M(qxq(#{U  
bank draft 銀行匯票   }ppVR$7]0  
bank loan 銀行借款   .2e1S{9  
bank overdraft 銀行透支   Ee&hG[sx  
bankers acceptance 銀行承兌   -g:lOht  
bankruptcy 破產   3AK(dC[ri  
bearer 持票人   |</"
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beneficiary 受益人   4py(R-8\  
bequest 遺產   VJ3hC[  
bill 票據   WElrk:b  
bill of exchange 匯票   Z
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bill of lading 提單   L{=l#vu  
bills discounted 貼現票據   j8 pFgnQ  
bills payable 應付票據   \ZS\i4  
bills receivable 應收票據   B]1HS` *7  
board of directors 董事會   2A*/C7
 
bonds 債券   'V&2X
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bonus 紅利   !L77y^oV  
book value 賬面價值   u,fA
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bookkeeper 簿記員   ]pWP?Ws  
bookkeeping 簿記   .Y!:x=e  
branch office general ledger 支店往來賬戶   iSlFRv?a  
broker 經紀人   \EZ+#3u  
brought down 接前   ; yyO0Ha  
brought forward 接上頁   1  o|T  
budget 預算   Kh)FyV  
by-product 副產品   Y~az!8j;Z  
by-product sales 副產品銷售   8zZSp  
capital 股本   Uan,H1a  
capital income 資本收益   yLW/ -%I#u  
capital outlay 資本支出   e&2wdH&  
capital stock 股本   ,>u=gA&}  
capital stock certificate 股票   :
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carried down 移後   "IG+V:{ou  
carried forward 移下頁   |1"!k A  
cash 現金   AliRpxxd  
cash account 現金賬戶   !h>D;k6 e  
cash in bank 存銀行現金   H>.B99vp  
cash on delivery 交貨收款   pW{8R^vKm  
cash on hand 庫存現金   a}>Dz 1R  
cash payment 現金支付   S8%n.<OB
 
cash purchase 現購   XvskB[\  
cash sale 現沽   n>P!u71  
cashier 出?#123;員   )Pli})  
cashiers check 本票   ^Gq5ig1rxy  
certificate of deposit 存款單折   t}Ss=0dJO  
certificate of indebtedness 借據   Xr
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certified check 保付支票   gLIT;BK  
certified public accountant 會計師   VFO\4:.  
charges 費用   [Uli>/%JB  
charge for remittances 匯水手續費   c&f y{}10  
charter 營業執照   9= V>f)R  
chartered accountant 會計師   2zK"*7b?  
chattles 動產   .Pw%DZ'  
check 支票   4<.O+hS  
che stub 支票存根   8Mu;U3cIW  
closed account 己結清賬戶   [9V
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closing 結算   !8*McOI  
closing entries 結賬紀錄   {B0h+. C  
closing stock 期末存貨   %9o+zg? RJ  
closing the book 結賬   m_*R.a  
columnar journal 多欄日記賬   5h8o4  
combination 聯合   kZVm
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commission 佣金   $  D'^ t(  
commodity 商品   aI(>]sWJ  
common stock 普通股   Z^zbWFO
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company 公司   EvE,Dm?h  
compensation 賠償   aqMc6N`z  
compound interest 複利   f-g1[!"F  
consignee 承銷人   :.iyR  
consignment 寄銷   \ZD[!w7  
consignor 寄銷人   ^7aN2o3{  
consolidated balance sheet 合併資產負債表   !gH9ay  
consolidated profit and loss account 合併損益表   +;q.Y?  
consolidation 合併   `.=sTp2rbc  
construction cost 營建成本   LK}-lZ` i  
construction revenue 營建收入   ~|lIC !q  
contract 合同   o>c^aRZ{  
control account 統制賬戶   ;;V\"7q'  
copyright 版權   9`"DFFSMS  
corporation 公司   4_LQ?U>$  
cost 成本   Dag`>|my  
cost accounting 成本會計   k\N4@UK  
cost of labour 勞工成本   :gI.l1  
cost of production 生產成本   <L2emL_'  
cost of manufacture 製造成本   /smiopFcq  
cost of sales 銷貨成本   !e3YnlE  
cost price 成本價格   X=
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credit 貸方   C+ %K6/J(  
credit note 收款通知單   /\=MBUN  
creditor 債權人   <7n]Ai@Y  
crossed check 橫線支票   8)xt(~qF  
current account 往來活期賬戶   dDtFx2(R  
current asset 流動資產   %f&< wC  
current liability 流動負債   I^3:YVR&  
current profit and loss 本期損益   ]Kdet"+  
debit 借方   PlCc8Zy  
debt 債務   2~c~{ jl\  
debtor 債務人   q\$6F)ha3  
deed 契據   $-vo}k%M  
deferred assets 遞延資產   #S5`Pd!I  
deferred liabilities 遞延負債   n56;m`IU  
delivery 交貨   x&=9P e(  
delivery expense 送貨費   M>l^%`  
delivery order 出貨單   uQeu4$k!  
demand draft 即期匯票   hI|)u4q  
demand note 即期票據   } /:\U p  
demurrage charge 延期費   ~}%~oT  
deposit 存款   o-eKAkh  
deposit slip 存款單   mBk5+KyT  
depreciation 折舊   ohQAA h  
direct cost 直接成本   \u{8Bak0  
direct labour 直接人工   ftZj}|R!  
director 董事   Bjj<\8^M  
discount 折扣   2t1I3yA'{z  
discount on purchase 進貨折扣   IFuZ]CBz  
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