[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。   P<MNwdf(+  
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acceptance 承兌   BiI`oCX  
account 賬戶   ,%U'>F?  
accountant 會計員   u
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accounting 會計   qV7nF }V{  
accounting system 會計制度   `>N_A!pr`  
accounts payable 應付賬款   -=VGXd  
accounts receivable 應收賬款   jCxg)D7W  
accumulated profits 累積利益   #9u2LK  
adjusting entry ?#123;整記錄   RJ~I?{yR0[  
adjustment ?#123;整   D.Z4noMA6  
administration expense 管理費用   ,Vr'F  
advances 預付   zMbz_22*  
advertising expense 廣告費   b&xlT+GN  
agency 代理   D>m!R[!o  
agent 代理人   5|Hz$oU  
agreement 契約   '/~j !H4q9  
allotments 分配數   AA~6r[*~  
allowance 津貼   9
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amalgamation 合併   ?n9?`8a#  
amortization 攤銷   d'*:2;)g^  
amortized cost 應攤成本   MNVOloA  
annuities 年金   pipqXe  
applied cost 已分配成本   r0fEW9wL  
applied expense 已分配費用   zqs|~W]c  
applied manufacturing expense 己分配製造費用   '.1_anE]  
apportioned charge 攤派費用    >q^l  
appreciation 漲價   az;o7[rI^  
article of association 公司章程   cUK
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assessment 課稅   Y/Q/4+  
assets 資產   0pl |  
attorney fee 律師費   4.qW ~W{  
audit 審計   I+g[ p  
auditor 審計員   7FvtWE*  
average 平均數   FCPiU3  
average cost 平均成本   VmTPE5d  
bad debt 壞賬   mQqv{1  
balance 餘額   iz5WWn^  
balance sheet 資產負債表   LS{t7P9K  
bank account 銀行賬戶   Avr2MaY{h  
bank balance 銀行結存   ,/6 aA7(  
bank charge 銀行手續費   HL34pmc  
bank deposit 銀行存款   oY8S-N;(t  
bank discount 銀行貼現   t182&gpd`  
bank draft 銀行匯票    b@m\ca  
bank loan 銀行借款   K6nGC  
bank overdraft 銀行透支   7qT>wCVT  
bankers acceptance 銀行承兌   C,#FH}  
bankruptcy 破產   ^L +@oS  
bearer 持票人   5*IfI+}  
beneficiary 受益人   0OAHD'  
bequest 遺產   < rqFBq8  
bill 票據   |A%Jx__  
bill of exchange 匯票   3 F ke#t  
bill of lading 提單   ouf91<
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bills discounted 貼現票據   \g<=n&S?  
bills payable 應付票據   F
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bills receivable 應收票據   |)W N%#v  
board of directors 董事會   1Kc[).O1  
bonds 債券   W&Pp5KR  
bonus 紅利   bL"!z"NA  
book value 賬面價值   5\\a49k.p  
bookkeeper 簿記員   KOHYeiry~A  
bookkeeping 簿記   2c4x=%  
branch office general ledger 支店往來賬戶   +?[,{WtV  
broker 經紀人   QM'Db`B  
brought down 接前   -`<KjS  
brought forward 接上頁   `am]&0g^+(  
budget 預算   @$ggPrs  
by-product 副產品   8dYPn+`  
by-product sales 副產品銷售   ^;=L|{Xl  
capital 股本   8O_0x) X  
capital income 資本收益   di5>aAJ)D  
capital outlay 資本支出   ~L7@,d:  
capital stock 股本   WjVj@oC  
capital stock certificate 股票   JLFZy\  
carried down 移後   % XS2;V  
carried forward 移下頁   W]U},g8Z  
cash 現金  
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cash account 現金賬戶   i6y$P6s  
cash in bank 存銀行現金   `7mRUDz  
cash on delivery 交貨收款   Fo@cz" %  
cash on hand 庫存現金   !.}ZlA  
cash payment 現金支付   y+g01z  
cash purchase 現購   SB#Y^!  
cash sale 現沽   Y&JK*d  
cashier 出?#123;員   W{z{AxS  
cashiers check 本票   Yl#|+xYA5[  
certificate of deposit 存款單折   1QPS=;|)  
certificate of indebtedness 借據   BJ,9C.|  
certified check 保付支票   a/v!W@Zz}  
certified public accountant 會計師   ' 4Kf  
charges 費用   htHnQ4Q  
charge for remittances 匯水手續費   pd oCV  
charter 營業執照   0BQ<a  
chartered accountant 會計師   r8vF I6J  
chattles 動產   /Avl&Rd  
check 支票   YojYb]y+j  
che stub 支票存根   Ks.kn7<l  
closed account 己結清賬戶   vY(xH>Fd  
closing 結算   Y?V>%eBu  
closing entries 結賬紀錄   :a y-2  
closing stock 期末存貨   oWdvpvO  
closing the book 結賬   Hh0a\%!  
columnar journal 多欄日記賬   Oxr?y8C~  
combination 聯合   `+EjmY   
commission 佣金   @(s"5
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commodity 商品   P:2 0i*QU  
common stock 普通股    2Ls  
company 公司   ^r0mx{i&  
compensation 賠償   @G0j/@v  
compound interest 複利   ?o.Q  
consignee 承銷人   Zn"1qLPF  
consignment 寄銷   /]"2;e-s+  
consignor 寄銷人   J(
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consolidated balance sheet 合併資產負債表   y1+~IjY  
consolidated profit and loss account 合併損益表   tJ@5E^'4  
consolidation 合併   3bPF+(`J  
construction cost 營建成本   U#1,]a\  
construction revenue 營建收入   f iu?mb=*  
contract 合同   mqb6MnK -  
control account 統制賬戶   1U< g  
copyright 版權   H| 1O>p&  
corporation 公司   j?'It`s  
cost 成本   ^PI8Bvs>j  
cost accounting 成本會計   y}!}*Qj+/  
cost of labour 勞工成本   PK|"+I0  
cost of production 生產成本   ( mKuFz7  
cost of manufacture 製造成本   q$6Tb  
cost of sales 銷貨成本   E0a &1j  
cost price 成本價格   Ye) F{WqZ#  
credit 貸方   "1Oe bo2  
credit note 收款通知單   2^C>orKQ0  
creditor 債權人   $E]W U?U  
crossed check 橫線支票   V+2C!)f(  
current account 往來活期賬戶   5rx;?yvn  
current asset 流動資產   L.) 0!1  
current liability 流動負債   Q`7.-d i  
current profit and loss 本期損益   'vUx4s  
debit 借方   Zjx:1c= b  
debt 債務   9WhZ= Xk  
debtor 債務人   p2:>m\  
deed 契據   O5eTkKUc  
deferred assets 遞延資產   o7;#B)jWS  
deferred liabilities 遞延負債   mh=YrDU+L  
delivery 交貨   ET 2@dY~  
delivery expense 送貨費   wc#E:GJcK  
delivery order 出貨單   q:/<^|  
demand draft 即期匯票   D<d4"*qo  
demand note 即期票據   8e3I@mv  
demurrage charge 延期費   x[5uz))  
deposit 存款   K6l{wyMb|  
deposit slip 存款單   H~Fb=.h]U  
depreciation 折舊   oyeJ"E2  
direct cost 直接成本   :AM5EO  
direct labour 直接人工   1fzHmD  
director 董事   >l3iAy!sZ  
discount 折扣   qoXncdDHZ  
discount on purchase 進貨折扣   O^,%V{]6\  
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