[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。   ia-& ?  
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acceptance 承兌   lWU? R  
account 賬戶   X=JAyxY  
accountant 會計員   _x7>d:C  
accounting 會計   1a},(ZcdX  
accounting system 會計制度   ".fnx8v,  
accounts payable 應付賬款   vRO`hGH  
accounts receivable 應收賬款   +$GP(Uu,  
accumulated profits 累積利益   ).HnK  
adjusting entry ?#123;整記錄   16N`xw+{  
adjustment ?#123;整   As#/ln$nE  
administration expense 管理費用   /9C>{29x!  
advances 預付   'KNUPi|  
advertising expense 廣告費   qI\B ;&hr(  
agency 代理   W4AFa>h  
agent 代理人   gf|&u
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agreement 契約   E>}3MfL  
allotments 分配數   js=w!q0)9  
allowance 津貼   SjU0Xb)[  
amalgamation 合併   d[KG0E5`  
amortization 攤銷   _d3/="=  
amortized cost 應攤成本   )XD$YI  
annuities 年金   xTdh/ }  
applied cost 已分配成本   r6`KZ TU  
applied expense 已分配費用   _&F*4t! n_  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   .n| M5X  
appreciation 漲價   gMZ `  
article of association 公司章程   @1 )][r-7  
assessment 課稅   32):&X"AIh  
assets 資產   e%&/K7I"?  
attorney fee 律師費   q^kOyA.  
audit 審計   -B#>Jn#F  
auditor 審計員   ?-PW
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average 平均數   6rzXM`cs  
average cost 平均成本   KZTT2KsYl  
bad debt 壞賬   W6uz G  
balance 餘額   B976{;QvXV  
balance sheet 資產負債表  
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bank account 銀行賬戶   cH\.-5NQ  
bank balance 銀行結存   5ayH5=(t  
bank charge 銀行手續費   W-@}q}A  
bank deposit 銀行存款   "zBYhZr  
bank discount 銀行貼現   -*C+z!?BP  
bank draft 銀行匯票   1C\[n(9  
bank loan 銀行借款   WJ$!W  
bank overdraft 銀行透支   OX)[?1m8  
bankers acceptance 銀行承兌   #+Cu&l  
bankruptcy 破產   *H%Jgz,
 
bearer 持票人   $[8GFv  
beneficiary 受益人   c4n]#((%a  
bequest 遺產   FQCz_z  
bill 票據   SdBo sB3v>  
bill of exchange 匯票   iOzY8M+N(  
bill of lading 提單   *J] }bX  
bills discounted 貼現票據   0(!D1G{ul  
bills payable 應付票據   #Y;_W;#  
bills receivable 應收票據   *XZlnO  
board of directors 董事會   #^fDKM  
bonds 債券   48 `k"Uy  
bonus 紅利   t1)Qa(#]  
book value 賬面價值   L<**J\=7M  
bookkeeper 簿記員   z tLP {q#  
bookkeeping 簿記   ~4fjFo&_\  
branch office general ledger 支店往來賬戶   `Al( AT(p  
broker 經紀人   0R%R2p'wG  
brought down 接前   &k4)&LQJ  
brought forward 接上頁   
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budget 預算   H jm  
by-product 副產品   yH0BNz8V  
by-product sales 副產品銷售   ,KHebv!  
capital 股本   VMZ"i1rP  
capital income 資本收益   ,f;YJHEx8  
capital outlay 資本支出   syYe0~  
capital stock 股本   +84JvOkWi  
capital stock certificate 股票   )ieT/0nt  
carried down 移後   z\fmwI  
carried forward 移下頁   " E U[Lb  
cash 現金   S0 AaJty  
cash account 現金賬戶   \,i?WgWv  
cash in bank 存銀行現金   l|c#  
cash on delivery 交貨收款   P
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cash on hand 庫存現金   1\_S1ZS  
cash payment 現金支付   &nk[gb o\  
cash purchase 現購   G92Ya^`  
cash sale 現沽   6WEYg   
cashier 出?#123;員   {>E`Zf:  
cashiers check 本票   _S[@d^c Y  
certificate of deposit 存款單折   V~> x\  
certificate of indebtedness 借據   8MH ZWi  
certified check 保付支票   `is."]%f  
certified public accountant 會計師   XUrxnJ4  
charges 費用   Jf-4Q!  
charge for remittances 匯水手續費   ep-~;?  
charter 營業執照   B=mk@gX,G  
chartered accountant 會計師   qd=&*?  
chattles 動產   Wu\{)g{&  
check 支票   #3l&N4/  
che stub 支票存根   "[[9i  
closed account 己結清賬戶   yaiw|j`A
 
closing 結算   kDAPT_Gid  
closing entries 結賬紀錄   G{,X_MZ%  
closing stock 期末存貨   [YQVZBT|{  
closing the book 結賬   brk>oM;t  
columnar journal 多欄日記賬   [/B$cH  
combination 聯合   hP1H/=~  
commission 佣金   FvpI\%#~  
commodity 商品   Gf(|?" H  
common stock 普通股   '$@bTW  
company 公司   G(2(-x"+  
compensation 賠償   6tC0F=  
compound interest 複利   dvWQ?1l_  
consignee 承銷人   6PF7Wl7.  
consignment 寄銷   e_Ue9c.}  
consignor 寄銷人   a9hK 8e  
consolidated balance sheet 合併資產負債表   cN}Aeo  
consolidated profit and loss account 合併損益表   L1FTh  
consolidation 合併   [ &cCE   
construction cost 營建成本   Sz.sX w;  
construction revenue 營建收入   bG`aF*10)!  
contract 合同   n2NxO0  
control account 統制賬戶   Cpm& w?6  
copyright 版權   uAd4Zz  
corporation 公司   !Nu ~ 4  
cost 成本   TC7Rw}jF  
cost accounting 成本會計   ,P&.qg i=(  
cost of labour 勞工成本   JVP
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cost of production 生產成本   gVM&wo |  
cost of manufacture 製造成本   >h?!6L- d  
cost of sales 銷貨成本   noali96J  
cost price 成本價格   zGfF.q}  
credit 貸方   Sm@T/+uG:  
credit note 收款通知單   q2o`.f+I  
creditor 債權人   X,)`< >=O  
crossed check 橫線支票   n]?KDID;  
current account 往來活期賬戶   k E^%w?C  
current asset 流動資產   ~C|. .Z  
current liability 流動負債   C5q n(tv  
current profit and loss 本期損益   ;7jszs.6%  
debit 借方   O#j&8hQ>  
debt 債務   rHzwSR@}1  
debtor 債務人   c7~+5  
deed 契據   mBQA~@}  
deferred assets 遞延資產   8zDLX,M-  
deferred liabilities 遞延負債   P;.j5P^j`  
delivery 交貨   xc4g`Xi  
delivery expense 送貨費   <OQn|zU\  
delivery order 出貨單   E}7@?o7u}  
demand draft 即期匯票   |@6t"P]@  
demand note 即期票據   G?p !*7N  
demurrage charge 延期費   fl8~*\;Xu  
deposit 存款   /$w,8pV=  
deposit slip 存款單   xSnkv,my<  
depreciation 折舊   ]LcCom:]  
direct cost 直接成本  
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direct labour 直接人工   ?Xdb%.   
director 董事   fVb~j;  
discount 折扣   _>b=f  
discount on purchase 進貨折扣   fD^$ y 8  
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