[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。   M~p=#V1D  
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acceptance 承兌   r0{]5JZt/  
account 賬戶   Pin/qp&Fa8  
accountant 會計員   (u9Zk~)F  
accounting 會計   a_{6Qdl  
accounting system 會計制度   4.'JLArw  
accounts payable 應付賬款   aq ki
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accounts receivable 應收賬款   S=PJhAF  
accumulated profits 累積利益   6c&Y  
adjusting entry ?#123;整記錄    Uouq>N  
adjustment ?#123;整   02pplDFsM  
administration expense 管理費用   L/fRF"V  
advances 預付   SX_4=^  
advertising expense 廣告費   %t[K36,p  
agency 代理   c&m9)r~zP  
agent 代理人   oCuV9dA
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agreement 契約   L {qJ-ln:  
allotments 分配數   !M^\f N1  
allowance 津貼   Ia7D F'  
amalgamation 合併   GO~k '  
amortization 攤銷   Q1T@oxV  
amortized cost 應攤成本   ]7vf#1i<  
annuities 年金   $:;%bjSI   
applied cost 已分配成本   Ow)R|/e/  
applied expense 已分配費用   @c]Xh:I  
applied manufacturing expense 己分配製造費用   "-0;#&!  
apportioned charge 攤派費用   x5F@ad9  
appreciation 漲價   Y&GuDLUF  
article of association 公司章程   ~!]m6/  
assessment 課稅   'HB~Dbq`V  
assets 資產   ^Plc}W7h  
attorney fee 律師費   & h(g$-l?[  
audit 審計   KTv4< c]  
auditor 審計員   [b;Uz|o  
average 平均數   8W,*e
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average cost 平均成本   ,]q%/yxi  
bad debt 壞賬   k{-`]qiK  
balance 餘額   _-TOeP8#94  
balance sheet 資產負債表   _lT0Hu  
bank account 銀行賬戶   q~h:<,5  
bank balance 銀行結存   =fWdk\Wv  
bank charge 銀行手續費   YxyG\J\|,  
bank deposit 銀行存款   +nQ!4  
bank discount 銀行貼現   (Oq
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bank draft 銀行匯票   Bc[6*Y,%T  
bank loan 銀行借款  
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bank overdraft 銀行透支   }# Xi`<{  
bankers acceptance 銀行承兌   5#!ogKQ(i  
bankruptcy 破產   '=#5(O%pp  
bearer 持票人   H+`*Y<F@  
beneficiary 受益人   @woC8X  
bequest 遺產   L|J~9FM  
bill 票據   2-s7cXs  
bill of exchange 匯票   (I
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bill of lading 提單   9U'[88  
bills discounted 貼現票據   !tBeuemN%  
bills payable 應付票據   rKp1%S1  
bills receivable 應收票據   ]1}h8/  
board of directors 董事會   blp=Hk  
bonds 債券   N&x:K+Zm.  
bonus 紅利   vgo{]:Aj{  
book value 賬面價值   <jFSj=cIL  
bookkeeper 簿記員   ETm]o  
bookkeeping 簿記   zX~}]?|9  
branch office general ledger 支店往來賬戶   kwF]TO S  
broker 經紀人   :~33U)?{T  
brought down 接前   m}pL`:e
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brought forward 接上頁   }4vjKSV  
budget 預算   x.\XUJ4x  
by-product 副產品   )E~_rDTl  
by-product sales 副產品銷售   {MxnIg7'  
capital 股本   i@6wO?Tv  
capital income 資本收益   @'gl~J7  
capital outlay 資本支出   MWhwMj!:m  
capital stock 股本   $',3Pv  
capital stock certificate 股票   !-RwB@\  
carried down 移後   v:A:37#I  
carried forward 移下頁   n1?} Xq|  
cash 現金   W>:kq_g T  
cash account 現金賬戶   M')bHB(~v  
cash in bank 存銀行現金   lR}%)3_k  
cash on delivery 交貨收款   G4m4k  
cash on hand 庫存現金   Y}/c N\  
cash payment 現金支付   |z+9km7,  
cash purchase 現購    0Ve% .k  
cash sale 現沽   m>YWxa  
cashier 出?#123;員   N5KEa]k1nw  
cashiers check 本票   9gR.RwR X  
certificate of deposit 存款單折   y;:]F|%<  
certificate of indebtedness 借據   C$K+=jT  
certified check 保付支票   !;+U_j'Pg  
certified public accountant 會計師   }9=2g`2Q  
charges 費用   7V'Le2T'  
charge for remittances 匯水手續費   o\60n  
charter 營業執照   }!=U ^A)  
chartered accountant 會計師   3SFg#  
chattles 動產   L~ 2q1  
check 支票   5& *zY)UL  
che stub 支票存根   4Cd#sQ  
closed account 己結清賬戶   yLB~P7K  
closing 結算   \gd6Yx^[  
closing entries 結賬紀錄   Gh=<0WaF=  
closing stock 期末存貨  
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closing the book 結賬   ENyAF%6  
columnar journal 多欄日記賬   [-]A^?yBM  
combination 聯合   y7La_FPrl  
commission 佣金   UM`nq;>  
commodity 商品   1vsu[n  
common stock 普通股   6e/7'TYwT  
company 公司   9t}J|09i  
compensation 賠償   |K)p]i+  
compound interest 複利   u?Z <n:  
consignee 承銷人   m  r2S!  
consignment 寄銷   Ge0Lb+<G  
consignor 寄銷人   /sV?JV[t  
consolidated balance sheet 合併資產負債表   U3N(cFXn  
consolidated profit and loss account 合併損益表   |i u2&p >  
consolidation 合併   c"qPTjY  
construction cost 營建成本   cyHU\!Z*Zq  
construction revenue 營建收入   U$%|0@`~  
contract 合同   (M8hy4Ex  
control account 統制賬戶   Mlwdha0  
copyright 版權   3t*#!^$  
corporation 公司   (FG^UA#'  
cost 成本   Vq U|kv  
cost accounting 成本會計   7dHIW!OA  
cost of labour 勞工成本   D>Ua#<52q  
cost of production 生產成本   "4RQ`.SR  
cost of manufacture 製造成本   ]/[0O+B?  
cost of sales 銷貨成本   i3d y  
cost price 成本價格   #EFMgQO  
credit 貸方   MISE C[/  
credit note 收款通知單   !h*B (,  
creditor 債權人   EP(Eq  
crossed check 橫線支票   u6pIdt
 
current account 往來活期賬戶   *V-
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current asset 流動資產   L W?&a3e  
current liability 流動負債   /L$NE$D} "  
current profit and loss 本期損益   Pfk{=y  
debit 借方   )\"I*Jwir  
debt 債務   VW ~Xbyf  
debtor 債務人   xRB7lV*  
deed 契據   fRFYJFc n  
deferred assets 遞延資產   q}e]*]dJZ  
deferred liabilities 遞延負債   9ClF<5?M  
delivery 交貨   U&s(1~e\  
delivery expense 送貨費   I^@.Awt  
delivery order 出貨單   uD[^K1Ag]^  
demand draft 即期匯票   l<Lz{)OR  
demand note 即期票據   5Fh8*8u6hL  
demurrage charge 延期費   fSr`>UpxC  
deposit 存款   9j2\y=<&  
deposit slip 存款單   u X>PefR  
depreciation 折舊   pKnIQa[c  
direct cost 直接成本   5c)<'EP  
direct labour 直接人工   g*28L[Q~  
director 董事   egbb1+tY  
discount 折扣   {RH*8?7  
discount on purchase 進貨折扣    'cYQ?;  
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