[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。   51Q ~/  
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acceptance 承兌   k FCdGl  
account 賬戶   s7s@!~  
accountant 會計員   q" @%WK  
accounting 會計   %6E:SI4  
accounting system 會計制度   8XD_p);Oy  
accounts payable 應付賬款   oD=+  
accounts receivable 應收賬款   :ioD*k  
accumulated profits 累積利益   %:yVjb,Yf  
adjusting entry ?#123;整記錄   `2,F!kCt  
adjustment ?#123;整   lN'b"N  
administration expense 管理費用   %s ">:  
advances 預付   fF.sT7Az+  
advertising expense 廣告費   `ZGKM>q`  
agency 代理   jS4fANG  
agent 代理人   _[,7DA.qc  
agreement 契約   h~s h!W8  
allotments 分配數   5#Et.P'  
allowance 津貼   Ti$_V_  
amalgamation 合併   z?  Ck9  
amortization 攤銷   _zDf8hy  
amortized cost 應攤成本   TnJJ& "~3b  
annuities 年金   5U6b\jxX  
applied cost 已分配成本   "z4V@gk  
applied expense 已分配費用   rT';7> {g  
applied manufacturing expense 己分配製造費用   gXe`G(w  
apportioned charge 攤派費用   >r.W \  
appreciation 漲價   ='Yg^:n  
article of association 公司章程   PGhYkj2  
assessment 課稅   TV~S#yg+H  
assets 資產   $fG~;`T  
attorney fee 律師費   i/RA/q  
audit 審計   fr
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auditor 審計員   =6gi4!hE  
average 平均數   PG@6*E  
average cost 平均成本   aRcVoOq  
bad debt 壞賬   l
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balance 餘額   pMzlpmW;P  
balance sheet 資產負債表   ahg]OWn#  
bank account 銀行賬戶   ,tak{["  
bank balance 銀行結存   MY l9 &8  
bank charge 銀行手續費   sF~!qag4q'  
bank deposit 銀行存款   <ToRPx&E  
bank discount 銀行貼現   9](RZ6A+o  
bank draft 銀行匯票   J }|6m9k!  
bank loan 銀行借款   >\[|c  
bank overdraft 銀行透支   IC +!XZqS  
bankers acceptance 銀行承兌   fT.MglJcb  
bankruptcy 破產  
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bearer 持票人   W|\ $}@>  
beneficiary 受益人   M=Y['wx  
bequest 遺產   f47dB_{5f.  
bill 票據   6/.cS
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bill of exchange 匯票   %PC8}++  
bill of lading 提單   sf8F h  
bills discounted 貼現票據   [wn! <#~v  
bills payable 應付票據   >J/8lS{#  
bills receivable 應收票據   .zsYV
tK  
board of directors 董事會   +!$]a^3l  
bonds 債券   2*a5pFkb  
bonus 紅利   w#{S=^`}  
book value 賬面價值   O3tw@ &k
 
bookkeeper 簿記員   </D )i  
bookkeeping 簿記   GrI<w.9X  
branch office general ledger 支店往來賬戶   ei(S&u<  
broker 經紀人   q_Z6s5O  
brought down 接前   IqqBUH  
brought forward 接上頁   GezMqt;2  
budget 預算   Xo3@-D_c!c  
by-product 副產品   k,-0OoCL-!  
by-product sales 副產品銷售   Y b4%W-5  
capital 股本   vrIWw?/z?  
capital income 資本收益   Dq+S'x~>  
capital outlay 資本支出   iH8V]%  
capital stock 股本   N 5.kDT  
capital stock certificate 股票   3L9@ELY4  
carried down 移後   5 Q/yPQN  
carried forward 移下頁   / xCX. C  
cash 現金   A=r8_.@2@  
cash account 現金賬戶   #]r'?GN  
cash in bank 存銀行現金   .yB{+  
cash on delivery 交貨收款   2Y
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cash on hand 庫存現金   KpT =twcK  
cash payment 現金支付   vF)eo"_s*  
cash purchase 現購   [F 24xC+  
cash sale 現沽   6N[X:F 3`,  
cashier 出?#123;員   B o8NY!  
cashiers check 本票   |q c<C&O  
certificate of deposit 存款單折   N1hj[G[H"  
certificate of indebtedness 借據   W0<2*7s  
certified check 保付支票   {RI)I  
certified public accountant 會計師   +0)H~ qB\  
charges 費用   ANTWWs}  
charge for remittances 匯水手續費   77-G*PI*I  
charter 營業執照   ^O,r8K{1n  
chartered accountant 會計師   onl,R{,`0  
chattles 動產   CW -[c  
check 支票   !\!j?z=O8  
che stub 支票存根   (XEJd4r  
closed account 己結清賬戶   Fz' s\  
closing 結算   vbfQy2q  
closing entries 結賬紀錄   38GZ_z}r  
closing stock 期末存貨   t\-|J SZ  
closing the book 結賬   OoQLR  
columnar journal 多欄日記賬   *!ecb1U5  
combination 聯合   ZE9
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commission 佣金   )FN$Jlo  
commodity 商品   6G{ Q@  
common stock 普通股   ?_eHvw  
company 公司   B+MnT{  
compensation 賠償   
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compound interest 複利   /7x1Z*Hg  
consignee 承銷人   Hyi'z
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consignment 寄銷   w-3Lw<  
consignor 寄銷人   |,tKw4  
consolidated balance sheet 合併資產負債表   a%5/Oc [[  
consolidated profit and loss account 合併損益表   PJ\k |
 
consolidation 合併   }b]eiPWN  
construction cost 營建成本   tVh"C%Vkr  
construction revenue 營建收入   &Bqu2^^  
contract 合同   yW&ka3j
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control account 統制賬戶   Hwcmt!y  
copyright 版權   :*s@L2D6  
corporation 公司   TX;)}\  
cost 成本   ij1YV2v  
cost accounting 成本會計   )y{:Uc\4!  
cost of labour 勞工成本   r1 b"ta  
cost of production 生產成本   FIUQQQ\3  
cost of manufacture 製造成本   sG\K$GP!  
cost of sales 銷貨成本   C[5dhFZ  
cost price 成本價格   v-wZHkdd1  
credit 貸方   BN~ndWRK  
credit note 收款通知單   j4u ["O3  
creditor 債權人   (T%Ue2zlY  
crossed check 橫線支票   )S;3WnQ)  
current account 往來活期賬戶   MBAj.J  
current asset 流動資產   rAE5.Q!u  
current liability 流動負債   vM50
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current profit and loss 本期損益   ~/XDA:nfL:  
debit 借方   M6GiohI_"P  
debt 債務   wB&5q!{!  
debtor 債務人   }F"98s W  
deed 契據   t7Mq>rFB  
deferred assets 遞延資產   >P]gjYN  
deferred liabilities 遞延負債   { h PB%  
delivery 交貨   Pm, .[5uc  
delivery expense 送貨費   _07$TC1  
delivery order 出貨單   =-,'LOE  
demand draft 即期匯票   Ubgn^+AI  
demand note 即期票據   D$@2H>.-  
demurrage charge 延期費   M8/:PmR<  
deposit 存款   @C^wV  
deposit slip 存款單   g@T}h[  
depreciation 折舊   uP(t+}dQ+3  
direct cost 直接成本   i<):%[Q)>  
direct labour 直接人工  
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director 董事   #sxv?r  
discount 折扣   dMCoN8W  
discount on purchase 進貨折扣   64]8ykRD-  
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