[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。   1sPdz L  
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acceptance 承兌   WM)-J^)BJ  
account 賬戶   <C9 XX~  
accountant 會計員   }K8/-d6  
accounting 會計   K|DWu8  
accounting system 會計制度   -l%J/:  
accounts payable 應付賬款   S(\9T1DVe  
accounts receivable 應收賬款   q~o,WZG  
accumulated profits 累積利益   y^]tahbo  
adjusting entry ?#123;整記錄   N)&4Hy  
adjustment ?#123;整   0\2\*I}?  
administration expense 管理費用   Hcc"b0>}{  
advances 預付   >5Wlc$ bc  
advertising expense 廣告費   ,;M4jc{  
agency 代理   %lg=YGLQB  
agent 代理人   &-5_f*{  
agreement 契約   LN_xq&.  
allotments 分配數   F@R1:M9*  
allowance 津貼   gocrjjAHk  
amalgamation 合併   J)mhu}  
amortization 攤銷   -{`@=U  
amortized cost 應攤成本   ZNYH#mJX*  
annuities 年金   "_2Ng
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applied cost 已分配成本   lY*[tmz)  
applied expense 已分配費用   &YDK (&>  
applied manufacturing expense 己分配製造費用   3pmWDG6L  
apportioned charge 攤派費用   )"+(butI&  
appreciation 漲價   w&xDOyW]  
article of association 公司章程   3=W!4  
assessment 課稅   %%cHoprDa  
assets 資產   y^7}
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attorney fee 律師費   /O]t R  
audit 審計   .(Qx{ r$  
auditor 審計員   6i0A9SN  
average 平均數   [b:e:P 2  
average cost 平均成本   4e;QiTj  
bad debt 壞賬   S~]mWxgZ  
balance 餘額   !ZU2{  
balance sheet 資產負債表   ^( Rvk  
bank account 銀行賬戶   s&GJW@ |  
bank balance 銀行結存   si4don  
bank charge 銀行手續費   Dde]I_f
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bank deposit 銀行存款   8BvonYt=8  
bank discount 銀行貼現   |AC1\)2tT  
bank draft 銀行匯票   "(qw-ki l  
bank loan 銀行借款   m[k_>e\u  
bank overdraft 銀行透支   y*M
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bankers acceptance 銀行承兌   w>b-} t  
bankruptcy 破產   wp7!>%s{  
bearer 持票人   N?X~w <  
beneficiary 受益人   x1 1U@jd+1  
bequest 遺產    ["}rk  
bill 票據   lDmtQk-SN  
bill of exchange 匯票   9M"].~iNE  
bill of lading 提單   U?. 9D  
bills discounted 貼現票據   +{]xtQB=,{  
bills payable 應付票據   hR5_+cuIp  
bills receivable 應收票據   mw5?[@G-  
board of directors 董事會   :NJ(r(QG>  
bonds 債券   a6kV!,. U  
bonus 紅利   hVUP4 A  
book value 賬面價值   oq*N_mP0  
bookkeeper 簿記員   ;O<9|?  
bookkeeping 簿記   U.{l;EL:T  
branch office general ledger 支店往來賬戶  
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broker 經紀人   yUPIY:0  
brought down 接前   sKyPosnP  
brought forward 接上頁   {-BRt)L[  
budget 預算   q64k7<C,  
by-product 副產品   1wW)tNKIF  
by-product sales 副產品銷售   0kDK~iT  
capital 股本   +/D>|loRC  
capital income 資本收益   81*M= ?  
capital outlay 資本支出   ,YhdY6  
capital stock 股本   z6py"J@  
capital stock certificate 股票   k=GG> ]<i  
carried down 移後   H:H6b  
carried forward 移下頁   qaim6a   
cash 現金   :iR \%  
cash account 現金賬戶   n4lutnF  
cash in bank 存銀行現金   c]B$i*t  
cash on delivery 交貨收款   Vb qto|X@  
cash on hand 庫存現金   fIGFH
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cash payment 現金支付   _
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cash purchase 現購   OiDh J  
cash sale 現沽   rxO2QQ%V  
cashier 出?#123;員   M/Pme&%  
cashiers check 本票   s_.]4bl.8  
certificate of deposit 存款單折   ()sTb>L  
certificate of indebtedness 借據   ET];%~ ^  
certified check 保付支票   wv^rS^~  
certified public accountant 會計師   #0 6- :  
charges 費用   =uDgzdDyE  
charge for remittances 匯水手續費    fI\
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charter 營業執照   _7DkS}NJs  
chartered accountant 會計師   ~ d^<_R  
chattles 動產   7*DMVok:  
check 支票   4em;+ >D6  
che stub 支票存根   ob_I]~^I?|  
closed account 己結清賬戶   >u%]6_[  
closing 結算   Z>)][pL  
closing entries 結賬紀錄   wB>r(xQ'  
closing stock 期末存貨   ^KB~*'DN~s  
closing the book 結賬   lt$zA%`odc  
columnar journal 多欄日記賬   0ult7s}  
combination 聯合   $hxNhI  
commission 佣金   #E0t?:t5bk  
commodity 商品   W0jZOP5_.$  
common stock 普通股   fri0XxF  
company 公司   sS TPMh  
compensation 賠償  
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compound interest 複利   G#Ou[*O'  
consignee 承銷人   H;aYiy  
consignment 寄銷   v&FF|)$  
consignor 寄銷人   _ .i3,-l)  
consolidated balance sheet 合併資產負債表   :Sg_tOf  
consolidated profit and loss account 合併損益表   $>U# W:  
consolidation 合併   27ckdyQx  
construction cost 營建成本   FZiW |G  
construction revenue 營建收入   ,%bhyww<  
contract 合同   [~D|peM3  
control account 統制賬戶   \8OO)98'  
copyright 版權   YJxw 'U >P  
corporation 公司   gqib:q;r  
cost 成本   0:KE@=  
cost accounting 成本會計   j <%])  
cost of labour 勞工成本   +*oS((0s  
cost of production 生產成本   ~8`:7m?  
cost of manufacture 製造成本   Pag63njg?  
cost of sales 銷貨成本   0^'
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cost price 成本價格   {J/I-=CmML  
credit 貸方   t]1ubt2W  
credit note 收款通知單   5W =(+Q>C  
creditor 債權人   ~#\i!I;RY}  
crossed check 橫線支票   UkCnqNvx  
current account 往來活期賬戶   +&
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current asset 流動資產   c':ezEaC  
current liability 流動負債   :PbDU$x  
current profit and loss 本期損益   CLKov\U\  
debit 借方   3>z[
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debt 債務   #n\C |  
debtor 債務人   mxS KG> O  
deed 契據   *p ? e.%nd  
deferred assets 遞延資產   vtJV"h?e"3  
deferred liabilities 遞延負債   .'[/|4H  
delivery 交貨   y?[snrK G  
delivery expense 送貨費   NkxCs  
delivery order 出貨單   64Gi8|P  
demand draft 即期匯票   V's:>;  
demand note 即期票據   4"\yf  
demurrage charge 延期費   O\;=V`z-  
deposit 存款   z1 i &Ge  
deposit slip 存款單   lhC6S'vq  
depreciation 折舊   E& 36H  
direct cost 直接成本   x2|6
  
direct labour 直接人工   ;@ WV-bLe  
director 董事   DJh&#b  
discount 折扣   %>Xr5<$:&  
discount on purchase 進貨折扣   I.}1JJF*  
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