[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。   -uhg7N[3  
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acceptance 承兌   ^TqR0a -*  
account 賬戶   0O|l7mCr%I  
accountant 會計員   OP98sd&T  
accounting 會計   t]XF*fZH  
accounting system 會計制度   |6w{%xC?"  
accounts payable 應付賬款   '^`%  
accounts receivable 應收賬款   feT.d +Fd  
accumulated profits 累積利益   E.
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adjusting entry ?#123;整記錄   K}!YXy h  
adjustment ?#123;整   e[g.&*!  
administration expense 管理費用   "rcV?5?v~  
advances 預付   zC WN,K`  
advertising expense 廣告費   qFwAzW
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agency 代理    Eikt,
 
agent 代理人   tWI%
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agreement 契約   +|.6xC7U  
allotments 分配數   g)=-%n'RoE  
allowance 津貼   iz:O]kI  
amalgamation 合併   WjF#YW\  
amortization 攤銷   zxy/V^mu  
amortized cost 應攤成本   qR^i5JH}u  
annuities 年金   HC RmW'  
applied cost 已分配成本   GQ1m h*4$  
applied expense 已分配費用   )'e9(4[V1  
applied manufacturing expense 己分配製造費用   I7{ Q\C4  
apportioned charge 攤派費用   */ok]kX'  
appreciation 漲價   ^03M~SNCj  
article of association 公司章程   wbbr8WiU
 
assessment 課稅   S!R:a>\  
assets 資產   1zIrU6H2;_  
attorney fee 律師費   ke5_lr(  
audit 審計   M*<Bp   
auditor 審計員   vU!<-T#  
average 平均數   )"&\S6*!  
average cost 平均成本   ?
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bad debt 壞賬   '9Xw_1B  
balance 餘額   eS;W >d  
balance sheet 資產負債表   7=@MnF`  
bank account 銀行賬戶   j?s+#t  
bank balance 銀行結存   G-G\l?R(  
bank charge 銀行手續費   H >1mi_1  
bank deposit 銀行存款   W%P0X5YQ  
bank discount 銀行貼現   5dEek7wnf  
bank draft 銀行匯票   

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bank loan 銀行借款   IK|W^hH\8  
bank overdraft 銀行透支   k4BiH5\hA  
bankers acceptance 銀行承兌   xXNLUP  
bankruptcy 破產   X{;3gN  
bearer 持票人   <UBB&}R0  
beneficiary 受益人   %^<A`Q_  
bequest 遺產   '-Kr neZ!  
bill 票據   k+As#7V  
bill of exchange 匯票   #)28ESj  
bill of lading 提單   %|gj46  
bills discounted 貼現票據   few=`%/  
bills payable 應付票據   .>|]Lo(=l  
bills receivable 應收票據   QTuj v<|  
board of directors 董事會   ^*+-0b;[G  
bonds 債券   6ZwFU5)QE/  
bonus 紅利   7Hp~:i30  
book value 賬面價值   #wL8=QTcNC  
bookkeeper 簿記員   q)KLf\  
bookkeeping 簿記   GeCyq%d N  
branch office general ledger 支店往來賬戶   XCku[?Ix  
broker 經紀人   e!|T Tap  
brought down 接前  
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brought forward 接上頁   H2D j`0  
budget 預算   ^fbw
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by-product 副產品   ,L,?xvWG  
by-product sales 副產品銷售   @Z%I
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capital 股本   2=ZZR8v  
capital income 資本收益   D"+xF&  
capital outlay 資本支出   :Y >M/ /0  
capital stock 股本   ]Qb85;0)  
capital stock certificate 股票   -~ 5|_G2Y"  
carried down 移後   F!qt#Sw!
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carried forward 移下頁   VS_xC$X!S  
cash 現金   @&E{ L  
cash account 現金賬戶   UXN!iU)  
cash in bank 存銀行現金   mtu`m
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cash on delivery 交貨收款   K/+w6d  
cash on hand 庫存現金   F3V_rE<  
cash payment 現金支付   @Zd/>'  
cash purchase 現購   nolLeRE1  
cash sale 現沽   Xv1mjHZCC  
cashier 出?#123;員   Lv`NS+fX  
cashiers check 本票   f;PvXq< 7"  
certificate of deposit 存款單折   om'DaG`A  
certificate of indebtedness 借據   ^9PB+mz  
certified check 保付支票   |UZhMF4/-L  
certified public accountant 會計師   Q
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charges 費用   v3{[rK}  
charge for remittances 匯水手續費   Z )f\^
 
charter 營業執照   <!M ab}  
chartered accountant 會計師   "vnWq=E2  
chattles 動產   |6}:n,KA.  
check 支票   $Q!J.}P@  
che stub 支票存根   auP6\kpMe  
closed account 己結清賬戶   G>fJ)A  
closing 結算   Q\4nduQ  
closing entries 結賬紀錄   X#!oG)or  
closing stock 期末存貨   xX]92Q  
closing the book 結賬   V=g<3R&  
columnar journal 多欄日記賬   G[=8Ko0U+n  
combination 聯合   t!"XQ$g'  
commission 佣金   Yh} F  
commodity 商品   !\%0O`b^4  
common stock 普通股   ~J:"sUR  
company 公司   <M4Qc12jP  
compensation 賠償   "Lp"o  
compound interest 複利   %7*Y@k-)o  
consignee 承銷人   &J~%Nt  
consignment 寄銷   #r4S%  
consignor 寄銷人   p&%M=SzN  
consolidated balance sheet 合併資產負債表   ix=H=U]Q{  
consolidated profit and loss account 合併損益表   I3ZbHb-)_,  
consolidation 合併   {} 11U0  
construction cost 營建成本   mVBF2F<4  
construction revenue 營建收入   Rr'^l ]  
contract 合同   ]%K 8  
control account 統制賬戶   1li1 &  
copyright 版權   K(M@#t1_&  
corporation 公司   ped3}i+|]  
cost 成本   3g#fX{e_5!  
cost accounting 成本會計   q3s +?&  
cost of labour 勞工成本   m8|&z{  
cost of production 生產成本   ,^ _aqH  
cost of manufacture 製造成本   > CPJp!u  
cost of sales 銷貨成本   ul',!js?  
cost price 成本價格   "c S?t  
credit 貸方   h*qoe(+ZD  
credit note 收款通知單   |H)WJ/`  
creditor 債權人   ;-koMD!2F  
crossed check 橫線支票   mne=9/sE"  
current account 往來活期賬戶   2_4m}T3  
current asset 流動資產   96.A8o
 
current liability 流動負債   f V|Zh  
current profit and loss 本期損益   AF qut  
debit 借方   /Nh:O  
debt 債務   ?V}AwLX}  
debtor 債務人   ms%Ot:uA  
deed 契據   kOfu7Zj
 
deferred assets 遞延資產   A~!3svJW  
deferred liabilities 遞延負債   +C{ %pF  
delivery 交貨   l|[8'*]r!  
delivery expense 送貨費   @42!\1YT  
delivery order 出貨單   ] g/%w3G  
demand draft 即期匯票   ZZa$/q"  
demand note 即期票據   (/c&#W  
demurrage charge 延期費   pEjA*6v|,  
deposit 存款   S;"7d  
deposit slip 存款單   (\si/&  
depreciation 折舊   {GS7J  
direct cost 直接成本   eKL)jzC:  
direct labour 直接人工   wNuS'P_(:T  
director 董事   I499Rrw#E  
discount 折扣   HHbkR2H1  
discount on purchase 進貨折扣   G}tq'#]E{z  
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