[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。   v`Sllv5bV  
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acceptance 承兌   KY|Q#i|pM  
account 賬戶   d>vGx  
accountant 會計員   Y=}b/[s6;  
accounting 會計   ^lf;Lc  
accounting system 會計制度   8swj'SjX  
accounts payable 應付賬款   +;cw<9%0  
accounts receivable 應收賬款   2^qY,dL  
accumulated profits 累積利益   /1MO]u\  
adjusting entry ?#123;整記錄   JN3Oe5yB2@  
adjustment ?#123;整   fep#Kb%"e  
administration expense 管理費用   vaK$j!%FE  
advances 預付   +(|T\%$DT  
advertising expense 廣告費   M}%0=VCY7  
agency 代理   kTC6fNj[  
agent 代理人    W"wP%  
agreement 契約   YToRG7X#  
allotments 分配數   MWhFNfS8=  
allowance 津貼   uOW9FAW  
amalgamation 合併   .}CPZ3y  
amortization 攤銷   ze#LX4b I  
amortized cost 應攤成本   B~~rLo:a  
annuities 年金   \".3x PkE  
applied cost 已分配成本   urog.Q  
applied expense 已分配費用   M:C*?;K:  
applied manufacturing expense 己分配製造費用   9*,5R,#  
apportioned charge 攤派費用   *AxKV 5[H  
appreciation 漲價   4H1s"mP<  
article of association 公司章程   i[jA
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assessment 課稅   L"('gc!W  
assets 資產   U 2\{(y  
attorney fee 律師費   g~Q#U;]  
audit 審計   < ^J!*>  
auditor 審計員   M%B]f2C  
average 平均數   6dg[  
average cost 平均成本   k ( R  
bad debt 壞賬   !-2S(8  
balance 餘額   '-ACNg Nn  
balance sheet 資產負債表   =<33(   
bank account 銀行賬戶   l"ih+%
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bank balance 銀行結存   yY,.GzIjCj  
bank charge 銀行手續費   0n3O;=[aV  
bank deposit 銀行存款   YHeB<v  
bank discount 銀行貼現   /wvA] ooT  
bank draft 銀行匯票   YR[Ii?  
bank loan 銀行借款   Vw) \#6FL  
bank overdraft 銀行透支   i-&kUG_X  
bankers acceptance 銀行承兌   Vr5a:u'  
bankruptcy 破產   ]>`Q"g~0  
bearer 持票人   v3aiX  
beneficiary 受益人   !})+WSs'"s  
bequest 遺產   m'429E]\S  
bill 票據   }b,a*4pN  
bill of exchange 匯票   ]CHMkuP[k  
bill of lading 提單   N 4,w  
bills discounted 貼現票據   J.O;c5wL  
bills payable 應付票據   h! )(R<  
bills receivable 應收票據   ][_:{ N/  
board of directors 董事會   "p HQ  
bonds 債券   >GZF\ER  
bonus 紅利   "w_(p|cm=  
book value 賬面價值   ;l?>+m@H  
bookkeeper 簿記員   Bpqq-_@  
bookkeeping 簿記   VY![VnHsB  
branch office general ledger 支店往來賬戶   F]YPq  
broker 經紀人   =#>P!  
brought down 接前   0e/~H^,SQ  
brought forward 接上頁   $]%k <|X  
budget 預算   2poU\
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by-product 副產品   b!UT<:o  
by-product sales 副產品銷售   NGb`f-:jw  
capital 股本   [v IO  
capital income 資本收益   Cf%)W:Q9  
capital outlay 資本支出   r9u
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capital stock 股本   7f 7*id  
capital stock certificate 股票   9Uk9TG5  
carried down 移後   U;{VL!  
carried forward 移下頁   D{G#|&;  
cash 現金   zM)o^Fn2  
cash account 現金賬戶   tc# rL  
cash in bank 存銀行現金   ~}TVM%0RTq  
cash on delivery 交貨收款   I@x*>  
cash on hand 庫存現金   }RM?gE  
cash payment 現金支付   6%fU}si ,  
cash purchase 現購   i44KTC"sB  
cash sale 現沽   9$Hgh7'hvs  
cashier 出?#123;員   V:l; 2rW  
cashiers check 本票   e4?}#6RF  
certificate of deposit 存款單折   [9$>N  
certificate of indebtedness 借據   )_f "[m%  
certified check 保付支票   /j.V0%  
certified public accountant 會計師   ."=Bx2  
charges 費用   1FY^_dvH  
charge for remittances 匯水手續費   f5`exfdHE  
charter 營業執照   zJ@f {RWZa  
chartered accountant 會計師   )|2g#hH5  
chattles 動產   N-vr_4{g  
check 支票   _YbHnb  
che stub 支票存根   N(F9vZOs  
closed account 己結清賬戶   qt3 \*U7x  
closing 結算   \7Zk[)!FL  
closing entries 結賬紀錄   Yz{UP)TC  
closing stock 期末存貨   WI~';dK2]  
closing the book 結賬   eaCEZHr$  
columnar journal 多欄日記賬   (+T|B E3*#  
combination 聯合   {L.0jAwB  
commission 佣金   Z;Tjjws  
commodity 商品   GKm)wOb(*S  
common stock 普通股   hX[hR  
company 公司   Ee4oTU5Mb  
compensation 賠償   6IeHZ)jGj  
compound interest 複利   S* <:He&1  
consignee 承銷人   v`nodI  
consignment 寄銷   c)lM i}/  
consignor 寄銷人   A"w 1GBx  
consolidated balance sheet 合併資產負債表   ;:'A{&0N  
consolidated profit and loss account 合併損益表   n {^D_S  
consolidation 合併   ucB<  
construction cost 營建成本   H?O*  
construction revenue 營建收入   +}
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contract 合同   9g "?`_  
control account 統制賬戶   XB^z' P{-Y  
copyright 版權   x+^iEj`gk  
corporation 公司   B \[P/AC  
cost 成本   ~0ZP%1.B3  
cost accounting 成本會計   et)A$'Q  
cost of labour 勞工成本   ?1?m4i  
cost of production 生產成本   e'g-mRh  
cost of manufacture 製造成本   )<jj O  
cost of sales 銷貨成本   ?l bK;Kv  
cost price 成本價格   ].`i`.T  
credit 貸方   L# (o(4g2  
credit note 收款通知單   OSsdB%bIu`  
creditor 債權人   C3WqUf<8`{  
crossed check 橫線支票   Jfo#IRC  
current account 往來活期賬戶   ar>S_
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current asset 流動資產   Pm V:J9  
current liability 流動負債   +=;F vb  
current profit and loss 本期損益   %'@&j2j>  
debit 借方   lts{<AU~  
debt 債務   3kQ
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debtor 債務人   }J"}poB:  
deed 契據   c1!h;(&  
deferred assets 遞延資產   eX$u  
deferred liabilities 遞延負債   ~?S/0]?c  
delivery 交貨   N(&,+KJ)  
delivery expense 送貨費   :Q!U;33aG  
delivery order 出貨單   \%rX~UhZ=  
demand draft 即期匯票   E+F!u5u  
demand note 即期票據   {n2 jAR9nq  
demurrage charge 延期費   |Y2u=B  
deposit 存款   ?v `0KF  
deposit slip 存款單   1;g>?18@  
depreciation 折舊   qKZ~)B j  
direct cost 直接成本   l.Qj?G  
direct labour 直接人工   0zdH6&  
director 董事   k q_B5L?  
discount 折扣   ocGqXDg3  
discount on purchase 進貨折扣   W 4~a`D7  
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