[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。   3eQ&F~S  
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acceptance 承兌   4ID5q~  
account 賬戶   Q
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accountant 會計員   :&."ttf=  
accounting 會計   89(Q1R ?:  
accounting system 會計制度   Z=vU}S>r|v  
accounts payable 應付賬款   cTTL1SW  
accounts receivable 應收賬款   Se =`N  
accumulated profits 累積利益   c(s.5p ^  
adjusting entry ?#123;整記錄   }b.%Im<3R  
adjustment ?#123;整   R~q]JSIC@  
administration expense 管理費用   smo~7;  
advances 預付   <frutU16\  
advertising expense 廣告費   0oIe>r  
agency 代理   .3Oap*X  
agent 代理人   6i3$CW  
agreement 契約   s
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allotments 分配數   sD#.Oq4&]y  
allowance 津貼   /h|#J  
amalgamation 合併   ^s"R$?;h  
amortization 攤銷   ji0@P'^;  
amortized cost 應攤成本   v mk2{f,g  
annuities 年金   t
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applied cost 已分配成本   7WZ+T"O{I  
applied expense 已分配費用   ER.}CM6{[  
applied manufacturing expense 己分配製造費用   |aq"#Ml)  
apportioned charge 攤派費用   ]~3V}z,T*  
appreciation 漲價    |Z +=  
article of association 公司章程   7J<5f)  
assessment 課稅   c9h6C  
assets 資產   tK\~A,=  
attorney fee 律師費   cSV aI  
audit 審計   Jdj4\ju  
auditor 審計員   [`7ThHX  
average 平均數   20Wg=p9L  
average cost 平均成本   ^k9I(f^c-_  
bad debt 壞賬   {3aua:q  
balance 餘額   oXF.1f/h  
balance sheet 資產負債表   5$C-9  
bank account 銀行賬戶   \bw2u!  
bank balance 銀行結存   R8'RA%O9J  
bank charge 銀行手續費   (<C3Vts))  
bank deposit 銀行存款   {_v#~595  
bank discount 銀行貼現   Ig>(m49d  
bank draft 銀行匯票   }*]-jWt1J\  
bank loan 銀行借款   1iF1GkLEq  
bank overdraft 銀行透支   Xc&9Glf  
bankers acceptance 銀行承兌   fI|Nc  
bankruptcy 破產   qlP
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bearer 持票人   Qt<&WB fn  
beneficiary 受益人   }0Ed]  
bequest 遺產   f4|rVP|x  
bill 票據   IjnU?Bf  
bill of exchange 匯票   'TB2:W3
 
bill of lading 提單   }@d@
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bills discounted 貼現票據   hp|YE'uYT  
bills payable 應付票據   L.JT[zOfb  
bills receivable 應收票據   b4N[)%@  
board of directors 董事會   d%n-[ZL  
bonds 債券   ysY*k`5  
bonus 紅利   j?4qO]_Wx+  
book value 賬面價值   3%b6{ie/=  
bookkeeper 簿記員   LZxNAua  
bookkeeping 簿記   tc_3sC7jN  
branch office general ledger 支店往來賬戶   AFwdJte9e  
broker 經紀人   `'7
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brought down 接前   bV3|6]k^  
brought forward 接上頁   R.<g3"Lm>  
budget 預算   @`9]F7h5W  
by-product 副產品   '!B&:X)  
by-product sales 副產品銷售   f]srRYSR  
capital 股本   DZ tsy!xA  
capital income 資本收益   [ub e6  
capital outlay 資本支出   !R`
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capital stock 股本   l+0oS'`V*L  
capital stock certificate 股票   =[7Av>  
carried down 移後   4;2uW#dG"  
carried forward 移下頁   X%x*
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cash 現金   H3-hcx54T  
cash account 現金賬戶    N4TV  
cash in bank 存銀行現金   1 [Bk%G@D&  
cash on delivery 交貨收款   xr^LFn)  
cash on hand 庫存現金   SQ+Gvq%Q]  
cash payment 現金支付   }W^A*]X  
cash purchase 現購   !0<,@v"  
cash sale 現沽   yyTnL 2Y9  
cashier 出?#123;員   ="l/klYV  
cashiers check 本票   )MT}+ai  
certificate of deposit 存款單折   jq0O22 -R  
certificate of indebtedness 借據   }3WxZv]I}  
certified check 保付支票   aV0"~5  
certified public accountant 會計師   Xne1gms  
charges 費用   uHRsFlw  
charge for remittances 匯水手續費   Z*6IW7#  
charter 營業執照   [AJJSd/:  
chartered accountant 會計師   jT;;/Fd3/  
chattles 動產   }4X0epPp;:  
check 支票   C~exi[3  
che stub 支票存根   aw&,S"A@  
closed account 己結清賬戶   k$:|-_(w  
closing 結算   p0eX{xm  
closing entries 結賬紀錄   &_8947  
closing stock 期末存貨   1s;Saq+  
closing the book 結賬   _Y m2/3!  
columnar journal 多欄日記賬   y$M%2 mh`  
combination 聯合   X1_5KH  
commission 佣金   vtJJ#8a]  
commodity 商品   V>rU.Mp QU  
common stock 普通股   %E;'ln4h&,  
company 公司   9%obq/Lb  
compensation 賠償   Q22 GIr  
compound interest 複利   Y8t8!{ytg  
consignee 承銷人   ?:9"X$XR  
consignment 寄銷   V>3X\)qu  
consignor 寄銷人   hOK8(U 0  
consolidated balance sheet 合併資產負債表   E _|<jy$`  
consolidated profit and loss account 合併損益表   *lJxH8\  
consolidation 合併   [dVL&k<P  
construction cost 營建成本   7F.4Ga;  
construction revenue 營建收入   'dc#F3  
contract 合同   `uTmw^pZX  
control account 統制賬戶   `\ol,B_l  
copyright 版權   %\:Wi#w>  
corporation 公司    /G`]=@~  
cost 成本   |JsZJ9W+J  
cost accounting 成本會計   a?oI>8*  
cost of labour 勞工成本   iH'p>s5L  
cost of production 生產成本   ,<X9Y 2B  
cost of manufacture 製造成本   oxtay7fx  
cost of sales 銷貨成本   I5W~g.<6  
cost price 成本價格   x.4m|f0;  
credit 貸方   qZZK#,Qb  
credit note 收款通知單   cm+P]8o%{  
creditor 債權人   HjwE+:w  
crossed check 橫線支票   JK ]PRDyD  
current account 往來活期賬戶   -D:b*D  
current asset 流動資產   b#o|6HkW  
current liability 流動負債    DVeE1Q  
current profit and loss 本期損益   |5]X| v
 
debit 借方   ,`sv1xwd  
debt 債務   y|jq?M<A  
debtor 債務人   HK%7g  
deed 契據   )LCHy^'  
deferred assets 遞延資產   ]I6 J7A[  
deferred liabilities 遞延負債   0tJZ4(0  
delivery 交貨   s,_m{ to  
delivery expense 送貨費   /zox$p$?h  
delivery order 出貨單   EiaW1Cs  
demand draft 即期匯票   f?)-}\[IR{  
demand note 即期票據   J9 I:Q<;  
demurrage charge 延期費   *=xr-!MEk  
deposit 存款   {
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deposit slip 存款單   O33`+UV"W  
depreciation 折舊   <{ cQ2  
direct cost 直接成本   !TcJ)0   
direct labour 直接人工   23jwAsSo  
director 董事   7x8 yxE  
discount 折扣   4b`=>X;W  
discount on purchase 進貨折扣   51.%;aY~z  
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