[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。   D!TZI  
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acceptance 承兌   'qv;sB.  
account 賬戶   u@.>WHQN  
accountant 會計員   PK rek  
accounting 會計   3 EYiQ`  
accounting system 會計制度   S-Ai3) t6  
accounts payable 應付賬款   NyPd5m:  
accounts receivable 應收賬款   nwM)K
 
accumulated profits 累積利益   d$;/T('  
adjusting entry ?#123;整記錄   o7xgRSz\  
adjustment ?#123;整   fUcLf
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administration expense 管理費用   :mv`\  
advances 預付   ;rBp1[qVe  
advertising expense 廣告費   C9KWa*3  
agency 代理   9XV^z*E(J  
agent 代理人   t;#Gmo  
agreement 契約   r[HT9  
allotments 分配數   3x5!a5$Y  
allowance 津貼   RazBc.o<  
amalgamation 合併   g*-2* \  
amortization 攤銷   ,{<p  
amortized cost 應攤成本   V_a)jJ  
annuities 年金   %cW;}Y[?P  
applied cost 已分配成本   x0Bw{>
Q  
applied expense 已分配費用   Gq]d:-7l  
applied manufacturing expense 己分配製造費用   j Selop>N  
apportioned charge 攤派費用   `mB.pz[
 
appreciation 漲價   5()Fvae{k  
article of association 公司章程   3eg5oAZ)G8  
assessment 課稅   (@]tG?I=  
assets 資產   9qH[o?]
 
attorney fee 律師費   +Z+ExS<#z  
audit 審計   -i_En^Fi  
auditor 審計員   :)P<jX-G  
average 平均數   A8dI:E+$  
average cost 平均成本   ndOfbu;mf  
bad debt 壞賬   elbG\qXBp  
balance 餘額   S;}qLjT  
balance sheet 資產負債表    wOHEv^,  
bank account 銀行賬戶   GNghB(  
bank balance 銀行結存   fI11dE9&?[  
bank charge 銀行手續費   ="B n=>  
bank deposit 銀行存款   f9'] jJ+  
bank discount 銀行貼現   *]{=8zc2  
bank draft 銀行匯票   RG?MRxC  
bank loan 銀行借款   F!~l MpuE  
bank overdraft 銀行透支   0>Fqx{!heq  
bankers acceptance 銀行承兌   (2%>jg0M  
bankruptcy 破產   %CT!$Y'n  
bearer 持票人   %c1FwAC  
beneficiary 受益人   ?L
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bequest 遺產   ;c)! @GoA  
bill 票據   fq Y1ggL  
bill of exchange 匯票   7!- \L7<  
bill of lading 提單   X')S;KW  
bills discounted 貼現票據   'rx?hL3VW  
bills payable 應付票據   t F/nah  
bills receivable 應收票據   vPsq<l}  
board of directors 董事會   L<)Z>@fR  
bonds 債券   cQ,9Rnfl,  
bonus 紅利   Opry`}5h  
book value 賬面價值   yqBa_XPV8  
bookkeeper 簿記員   #HDe sen  
bookkeeping 簿記   0UD"^zgY  
branch office general ledger 支店往來賬戶   X2P``YFV{  
broker 經紀人   NUu;tjt:  
brought down 接前   oeGS  
brought forward 接上頁   FF@`+T  
budget 預算   qvTJ>FILT  
by-product 副產品   'Q`C[*c  
by-product sales 副產品銷售   fKYKW?g;)Z  
capital 股本   DvJB59:_}  
capital income 資本收益   TF)8qHy! u  
capital outlay 資本支出   Gt5$6>A


 
capital stock 股本   SW=aHM   
capital stock certificate 股票   1g81S_T .  
carried down 移後   ^y
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carried forward 移下頁   \6LcVik  
cash 現金   CLktNR(45  
cash account 現金賬戶   TnxU/)  
cash in bank 存銀行現金   r8+*|$K  
cash on delivery 交貨收款   QqjTLuN  
cash on hand 庫存現金   gDj_KKd  
cash payment 現金支付   uOb2npPj  
cash purchase 現購   V^ Y*xZ  
cash sale 現沽   XqX I(q^  
cashier 出?#123;員   776 nWw)  
cashiers check 本票   tgfM:kzw  
certificate of deposit 存款單折   1{7_ 
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certificate of indebtedness 借據   #!Ze\fOC  
certified check 保付支票   #Wq#beBb  
certified public accountant 會計師   Hz5;Ruw'  
charges 費用   gb9[Meg'  
charge for remittances 匯水手續費   h^v9|~ZJ'7  
charter 營業執照   tPzM7 n|  
chartered accountant 會計師   T7ki/hjRb  
chattles 動產   ^^'[%ok  
check 支票   9kUV1?  
che stub 支票存根   -P* xyI  
closed account 己結清賬戶   6_Fpca3L  
closing 結算   ,?fN#gc :  
closing entries 結賬紀錄   *seu&  
closing stock 期末存貨   8`DO[Z  
closing the book 結賬   BQuRHi IV  
columnar journal 多欄日記賬   w
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combination 聯合   4%%B0[Wo_O  
commission 佣金   <gR`)YF7  
commodity 商品   a2[8wv1  
common stock 普通股   .?70=8{  
company 公司   G u6[{u  
compensation 賠償   O<bDU0s{M  
compound interest 複利   OM1*I
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consignee 承銷人   F"Uh/EO<  
consignment 寄銷   XEa~)i{O  
consignor 寄銷人   FBcm;cjH  
consolidated balance sheet 合併資產負債表   ,v|CombIc.  
consolidated profit and loss account 合併損益表   DqRLx85d1  
consolidation 合併   (}sDm~;s  
construction cost 營建成本   ::0aY;D2  
construction revenue 營建收入   Ko]QCLL  
contract 合同   dRHlx QUn  
control account 統制賬戶   p[_Yi0U  
copyright 版權   .Dc28F~t  
corporation 公司   Th_Q owk  
cost 成本   FBYll[ 8  
cost accounting 成本會計   (K <Z=a  
cost of labour 勞工成本   dG"K/|  
cost of production 生產成本   TLXhE(o|o  
cost of manufacture 製造成本   l&vm[3  
cost of sales 銷貨成本   CGCQa0  
cost price 成本價格   *O!T!J  
credit 貸方   2\DTJ`Y,  
credit note 收款通知單   OuMco+C  
creditor 債權人   ip<15 ;Z  
crossed check 橫線支票   Ri9Kr  
current account 往來活期賬戶   {(_B  
current asset 流動資產   sbs[= LW4  
current liability 流動負債   Lf[G>0t&n  
current profit and loss 本期損益   |X,$?ZDap  
debit 借方   -3u@hp_  
debt 債務   Nvi Fq  
debtor 債務人   : x>I- 3G  
deed 契據   @<
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deferred assets 遞延資產   xq#U4 E  
deferred liabilities 遞延負債   @Q/x&BV  
delivery 交貨   44Q6vb?  
delivery expense 送貨費   a|8|@,  
delivery order 出貨單   :U!'U;uQ  
demand draft 即期匯票   B>{|'z?%>  
demand note 即期票據   bELIRM9  
demurrage charge 延期費   MV% :ES?  
deposit 存款   kA;xAb+U3  
deposit slip 存款單   e 4 p*51ra  
depreciation 折舊   YCirOge  
direct cost 直接成本   F_ ,L2J  
direct labour 直接人工   VfQMFb',o  
director 董事   /#:Rd^  
discount 折扣   cBg,k[,  
discount on purchase 進貨折扣   pQk=x T  
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