[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。   _I3v"d  
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acceptance 承兌   G;[O~N3n.  
account 賬戶   4b,+;  
accountant 會計員   Hr7pcz/#l  
accounting 會計   5'V-Ly)*%  
accounting system 會計制度   %]4=D)Om  
accounts payable 應付賬款   LCzeE7x  
accounts receivable 應收賬款   >vYb'%02  
accumulated profits 累積利益   u~JR] T  
adjusting entry ?#123;整記錄   ]n"U])pJd  
adjustment ?#123;整   > sQ&5-i  
administration expense 管理費用   B&1E&Cv_8  
advances 預付   {.;qz4d`  
advertising expense 廣告費   >#g Dk K  
agency 代理   lOe|]pQ.,  
agent 代理人   t. (6tL]  
agreement 契約   w-NTw2x,&  
allotments 分配數   PY3bn).uR  
allowance 津貼   KDV.ZSF7  
amalgamation 合併   3Z` wU  
amortization 攤銷   BJ'pe[Xa5  
amortized cost 應攤成本   F!4V!VWA}  
annuities 年金   |b^UPrz)VS  
applied cost 已分配成本   %""h:1/S  
applied expense 已分配費用   %q9"2] cR  
applied manufacturing expense 己分配製造費用   2|WM?V&  
apportioned charge 攤派費用   R(8?9-w  
appreciation 漲價   Zu>-y#Bw  
article of association 公司章程   m~P30)  
assessment 課稅   !;d>}iE  
assets 資產   ]$sb<o .a  
attorney fee 律師費   O?"uM>r  
audit 審計   s aHY9{)  
auditor 審計員   D:z_F
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average 平均數   A;&YPHB  
average cost 平均成本   gf9U<J#&C  
bad debt 壞賬   0L,!o[L*  
balance 餘額   \IudS{ .?;  
balance sheet 資產負債表   o61rTj  
bank account 銀行賬戶   >El]5M7h7  
bank balance 銀行結存   ~_F;>N~  
bank charge 銀行手續費   cD)9EFo  
bank deposit 銀行存款   bu $u@:q 6  
bank discount 銀行貼現   /& c2y=/'C  
bank draft 銀行匯票   4PkKL/E  
bank loan 銀行借款   .)p%|A#^  
bank overdraft 銀行透支   Aho*E9VW  
bankers acceptance 銀行承兌   _IV!9 JL   
bankruptcy 破產   kg7bZ  
bearer 持票人   n6M#Xc'JA  
beneficiary 受益人   ^K_FGE0ec  
bequest 遺產   v]H9`s#,  
bill 票據   X=lsuKREZ  
bill of exchange 匯票   rl$"~/ oz  
bill of lading 提單   ,S<) )  
bills discounted 貼現票據   )l!`k  
bills payable 應付票據   ZitmvcMk  
bills receivable 應收票據   >ke.ZZV?  
board of directors 董事會   ]>*VEe}hJ  
bonds 債券   qdmAkYU C  
bonus 紅利   Dsc0;7~6  
book value 賬面價值   /0fHkj/J=B  
bookkeeper 簿記員   kt\,$.
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bookkeeping 簿記   b?lRada{I  
branch office general ledger 支店往來賬戶   9k6/D.Dz  
broker 經紀人   e
uRKYGW  
brought down 接前   W,H=K##6<  
brought forward 接上頁   Ht/#d6c
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budget 預算   ~{-Ka>A  
by-product 副產品   3;wiwN'  
by-product sales 副產品銷售   1CSGG'J]E  
capital 股本   j8PeO&n>  
capital income 資本收益   9}Z;(,6/.\  
capital outlay 資本支出   j{2 0  
capital stock 股本   _5(1T%K)  
capital stock certificate 股票   P/^@t+KC  
carried down 移後   UIg?3J}R  
carried forward 移下頁   F< 5kcu#iL  
cash 現金   j
vD_{r  
cash account 現金賬戶   ~RwoktO  
cash in bank 存銀行現金   aJF/y3  
cash on delivery 交貨收款   *QIYq  
cash on hand 庫存現金   J4U_utp  
cash payment 現金支付   3/ uvw>$  
cash purchase 現購   8bs'Ek{'o  
cash sale 現沽   ?D_iib7  
cashier 出?#123;員   TX@ed  
cashiers check 本票   a#[gNT~[  
certificate of deposit 存款單折   $<C",&  
certificate of indebtedness 借據   uudd'L  
certified check 保付支票   2Oyw#1tdn  
certified public accountant 會計師   "L1LL iS  
charges 費用   5K682+^5  
charge for remittances 匯水手續費   C!9m
ygI  
charter 營業執照   skTaIGRL  
chartered accountant 會計師   f&$;iE  
chattles 動產   !$ii*}  
check 支票   ?EPHq, E  
che stub 支票存根   $sg-P|Wo  
closed account 己結清賬戶   "U
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closing 結算   (: kn)  
closing entries 結賬紀錄   0dS(g&ZR  
closing stock 期末存貨   h&v].l  
closing the book 結賬   }R5EuR m\  
columnar journal 多欄日記賬   , aBy1K  
combination 聯合   <Kr`R+Q$DN  
commission 佣金   eT5IL(mH  
commodity 商品   ycki0&n3  
common stock 普通股   a}|<*!4zUQ  
company 公司   ' S,g3  
compensation 賠償   {D(l#;,iX2  
compound interest 複利   *B{
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consignee 承銷人   ;mz#$"(  
consignment 寄銷   2Q@Jp`#,4  
consignor 寄銷人   S?a4IK  
consolidated balance sheet 合併資產負債表   9^N(s7s  
consolidated profit and loss account 合併損益表   |8[!`T*s  
consolidation 合併   cXf/  
construction cost 營建成本   +Zr~mwM=x  
construction revenue 營建收入   w9RBT(u  
contract 合同   Z)=S>06X Q  
control account 統制賬戶   :pz@'J  
copyright 版權   |;t{L^  
corporation 公司   )+8r$ i  
cost 成本   R+e)TR7+  
cost accounting 成本會計   qdKqc,R1{  
cost of labour 勞工成本   Ie=gI+2  
cost of production 生產成本   xx7&y!_  
cost of manufacture 製造成本   fkX86  
cost of sales 銷貨成本   kq?:<!z  
cost price 成本價格   $)PS#ND&  
credit 貸方   ;#IrHR*Bk  
credit note 收款通知單   K3h7gY|.  
creditor 債權人   F1B/
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crossed check 橫線支票   +F-Y^):  
current account 往來活期賬戶   4${3e Sg_  
current asset 流動資產   iQG]v[$  
current liability 流動負債   _y>d rvg  
current profit and loss 本期損益   `'3 De(  
debit 借方   5WxN
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debt 債務   <gH-`3J6  
debtor 債務人   +opym !\  
deed 契據   C"0 VOb  
deferred assets 遞延資產   FV aC8Kw  
deferred liabilities 遞延負債   $v
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delivery 交貨   6-/W4L)?>  
delivery expense 送貨費   KydAFxUb  
delivery order 出貨單   I?%q`GyP5  
demand draft 即期匯票   "iX\U'`  
demand note 即期票據   |JWYsqJ0U  
demurrage charge 延期費   kRbJK  
deposit 存款   Otq1CD9  
deposit slip 存款單   g+Q
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depreciation 折舊   I5g|)Y Q
 
direct cost 直接成本   BI*0JK Qu  
direct labour 直接人工   /n>vPJvz  
director 董事   1
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discount 折扣   #r?[@aJ  
discount on purchase 進貨折扣   )8}k.t>'s  
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