[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。   #jxPh!%9  
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acceptance 承兌   m4~~q[t  
account 賬戶   {fEb>  
accountant 會計員   #U3q +d+^  
accounting 會計   HpeU'0u0VK  
accounting system 會計制度   |_s,]:  
accounts payable 應付賬款   (VCJn<@@  
accounts receivable 應收賬款   nnu#rtvZp}  
accumulated profits 累積利益   *U\`HUW  
adjusting entry ?#123;整記錄   A'u]z\&%c  
adjustment ?#123;整   XfIsf9  
administration expense 管理費用   F$|d#ny  
advances 預付   )"tM[~e`  
advertising expense 廣告費   8/P!i2o  
agency 代理   Jfv'M<I  
agent 代理人   *[jq&  
agreement 契約   wJgH15oB  
allotments 分配數   VggSDb  
allowance 津貼   V=>]&95-f  
amalgamation 合併   :To{&T  
amortization 攤銷   .k up[d(  
amortized cost 應攤成本   sQrM"i0Y>  
annuities 年金   a7b1c!  
applied cost 已分配成本   weGsjy(b]N  
applied expense 已分配費用   Z)3oiLmD  
applied manufacturing expense 己分配製造費用   UH(w, R`  
apportioned charge 攤派費用   'c/8|9jX  
appreciation 漲價   X*Q<REDB  
article of association 公司章程   ZRr.kN+F  
assessment 課稅   QQ=tiW  
assets 資產   r M}o)  
attorney fee 律師費   u?z,Vs"  
audit 審計   o~xGE6A*"  
auditor 審計員   ^H&`e"|R9  
average 平均數   2>CR]  
average cost 平均成本   &[PA?#I`  
bad debt 壞賬   zqXDD; w3  
balance 餘額   3:OqD~,zy  
balance sheet 資產負債表   5lwMc0{/3  
bank account 銀行賬戶   r0\C2g_X  
bank balance 銀行結存   04Uyr;y  
bank charge 銀行手續費   t="nmjQs  
bank deposit 銀行存款   -Vmp6XY3q  
bank discount 銀行貼現   a=B $L6*4  
bank draft 銀行匯票   x'Nc }  
bank loan 銀行借款   egW
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bank overdraft 銀行透支   ^`$-c9M?'  
bankers acceptance 銀行承兌   anKflt3  
bankruptcy 破產   7D~~<45ct  
bearer 持票人   \m<$qp,n
 
beneficiary 受益人   uaLjHR0  
bequest 遺產   \ZSqZDq  
bill 票據   LS-_GslE7\  
bill of exchange 匯票   %?/vC 6  
bill of lading 提單   m.5@qmQ  
bills discounted 貼現票據   B\ZCJaMb  
bills payable 應付票據   r. rzU  
bills receivable 應收票據   +QSH*(,  
board of directors 董事會   =|c7#GaiF  
bonds 債券   wr>6Go%  
bonus 紅利   Psf{~ (Ii  
book value 賬面價值   
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bookkeeper 簿記員   !bX   
bookkeeping 簿記   j97K\]tQ  
branch office general ledger 支店往來賬戶   BISH34  
broker 經紀人   y"_rDj`  
brought down 接前   Ty;^3  
brought forward 接上頁   Q} -YD.bx3  
budget 預算   A=D G+z''  
by-product 副產品   *~UK5Brf1  
by-product sales 副產品銷售   '+GYw$  
capital 股本   I;{Ua*  
capital income 資本收益   kFfNDM#D  
capital outlay 資本支出   x|Ms2.!  
capital stock 股本   k~QmDq  
capital stock certificate 股票   SE M-t   
carried down 移後   g/i.b&  
carried forward 移下頁   cA90FqUH  
cash 現金   `0u)/s$  
cash account 現金賬戶   ki?V eFp  
cash in bank 存銀行現金   A#F6~QX(.9  
cash on delivery 交貨收款   \MAv's4b@  
cash on hand 庫存現金   MTbCL53!-  
cash payment 現金支付   c'bh` H4  
cash purchase 現購   O? 7hT!{  
cash sale 現沽   [E9_ZdBT  
cashier 出?#123;員   /1+jQS  
cashiers check 本票   !H9zd\wc  
certificate of deposit 存款單折   D3+<16[,  
certificate of indebtedness 借據   OskQ[ e0  
certified check 保付支票   zgxMDLH  
certified public accountant 會計師   Lr "V

 
charges 費用    Ozsv sa  
charge for remittances 匯水手續費   8K\S]SZ  
charter 營業執照   }fhGofN$e  
chartered accountant 會計師   3Z}KRsp3  
chattles 動產   a,xy38T<  
check 支票   9G[t &r  
che stub 支票存根   AbX#wpp!  
closed account 己結清賬戶   ;
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closing 結算   hu~XFRw15  
closing entries 結賬紀錄   GCxmqoQ  
closing stock 期末存貨   8;3I:z&muQ  
closing the book 結賬   ~x+&cA-0A2  
columnar journal 多欄日記賬   zpcO7AY~  
combination 聯合   6ziBGU#.-  
commission 佣金   Ma ]*Pled  
commodity 商品   ]];LA!
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common stock 普通股   7lzmAih  
company 公司   aL8Z|*  
compensation 賠償   D@ BP<   
compound interest 複利   \.=,}sV2Z  
consignee 承銷人   ?{OU%usQwE  
consignment 寄銷   N1l^
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consignor 寄銷人   "Q[?W(SA  
consolidated balance sheet 合併資產負債表   T7(U6yN  
consolidated profit and loss account 合併損益表   '*
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consolidation 合併   ^W0eRT  
construction cost 營建成本   [3v&j_  
construction revenue 營建收入   J c:j7}OOV  
contract 合同   'lgS;ItpKu  
control account 統制賬戶   VE^IA\J x  
copyright 版權   c:-n0m'i  
corporation 公司   v;s^j  
cost 成本   EB p(^rj  
cost accounting 成本會計   07vzVsQ
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cost of labour 勞工成本   #*+$
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cost of production 生產成本   \IOF 9)F  
cost of manufacture 製造成本   X$SXDb~G  
cost of sales 銷貨成本   6PLdzZ{  
cost price 成本價格   )kE1g&  
credit 貸方   GP=bp_L  
credit note 收款通知單   ~W_T3@  
creditor 債權人   xv_Z$&9e>l  
crossed check 橫線支票   EV R>R
 
current account 往來活期賬戶   ;4*mUD6  
current asset 流動資產   KN.WTaO  
current liability 流動負債   p<Vj<6.=?  
current profit and loss 本期損益   R1Q~UX]d=  
debit 借方   "iuNYM5P  
debt 債務   ,d8*7my  
debtor 債務人   7C~g ?1  
deed 契據   3o_@3-Y%  
deferred assets 遞延資產   0w6"p>s>c  
deferred liabilities 遞延負債   6I\4Yv$N  
delivery 交貨   OlX otp8  
delivery expense 送貨費   ezhK[/E=  
delivery order 出貨單   9y;zk$O8  
demand draft 即期匯票   W'Y#(N[ktP  
demand note 即期票據   2
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demurrage charge 延期費   :?\Je+iA  
deposit 存款   }`_x%]EJ  
deposit slip 存款單   if+97^Oy  
depreciation 折舊   {fn1sGA  
direct cost 直接成本   C=DC g  
direct labour 直接人工   S8;5|ya  
director 董事   r G'W#!^*  
discount 折扣   F2',3  
discount on purchase 進貨折扣   g`41d  
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