[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。   <7SpEVQ  
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acceptance 承兌   W!Hm~9fz  
account 賬戶   sV"UI  
accountant 會計員   K_)eWf0a  
accounting 會計   ]V l]XT$Um  
accounting system 會計制度   !* Ti}oIo&  
accounts payable 應付賬款   a7zcIwk '{  
accounts receivable 應收賬款   _.IxR k)T  
accumulated profits 累積利益   R'EUV0KX>Y  
adjusting entry ?#123;整記錄   xsd_Uu *  
adjustment ?#123;整   9{k97D/  
administration expense 管理費用   ('wY9kvL&  
advances 預付   {"oxJ`z4  
advertising expense 廣告費   IG)s^bP  
agency 代理   zJP6F.Ov!  
agent 代理人   @1.QEyXG  
agreement 契約   \PDd$syDA  
allotments 分配數   |8mhp.7  
allowance 津貼   }bY;q-  
amalgamation 合併   kt`nbm|aw  
amortization 攤銷   w0w G-R ?  
amortized cost 應攤成本   Ox#\M0Wn$3  
annuities 年金   |f~@8|MQP+  
applied cost 已分配成本   rSXh;\MfB4  
applied expense 已分配費用   -~?J+o+Pr"  
applied manufacturing expense 己分配製造費用   ,'[<bP'%_  
apportioned charge 攤派費用   PH"n{lW.T  
appreciation 漲價   GpZc5c  
article of association 公司章程   'cY`
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assessment 課稅   tOfg?)h{dc  
assets 資產   K>*a*[t0Sy  
attorney fee 律師費   foJdu+^  
audit 審計   pZ/>[TP(%F  
auditor 審計員   ^Z~;4il_F  
average 平均數   Yjx|9_|Xn  
average cost 平均成本   z9aY]lHY  
bad debt 壞賬   K|dso]b/  
balance 餘額   w)Covz'uf  
balance sheet 資產負債表   J,Ks0MA  
bank account 銀行賬戶   cA%%IL$R  
bank balance 銀行結存   Me 5_4H&Sg  
bank charge 銀行手續費   /_`lz^  
bank deposit 銀行存款   76u&EG%  
bank discount 銀行貼現   {&"N%;`Q  
bank draft 銀行匯票   6/rFHY2q  
bank loan 銀行借款   FJasS8  
bank overdraft 銀行透支   a'z)  
bankers acceptance 銀行承兌   y~)1 1]'>  
bankruptcy 破產   D1__n6g[  
bearer 持票人   Z)jw|T'X
 
beneficiary 受益人   ,?L2wl[  
bequest 遺產   66fO7OJs  
bill 票據   J>/w5$h5  
bill of exchange 匯票   x g0iN'e'K  
bill of lading 提單   V7/I
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bills discounted 貼現票據   U"
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bills payable 應付票據   ~R(%D-k  
bills receivable 應收票據   EVoEszR  
board of directors 董事會   l5"OIq  
bonds 債券   z<yU-m2h
 
bonus 紅利   *hw\35%P`?  
book value 賬面價值   #5f-`~^C{  
bookkeeper 簿記員   V3"=w&2]K  
bookkeeping 簿記   |`cKD >  
branch office general ledger 支店往來賬戶   ;Rv!k&Df  
broker 經紀人   @;'o2   
brought down 接前   qzTuxo0B  
brought forward 接上頁   ~c&bH]cj  
budget 預算   WVI{oso#  
by-product 副產品   hRCed4qA  
by-product sales 副產品銷售   >/8yGBD  
capital 股本   YxP&7oq  
capital income 資本收益   \Cii1\R=  
capital outlay 資本支出   q#s,-uu  
capital stock 股本   IP(Vr7-v  
capital stock certificate 股票   -YC OP0  
carried down 移後   nX=$EQiH  
carried forward 移下頁   0|a(]a}V*j  
cash 現金   1~PV[2a  
cash account 現金賬戶   =F@Wgn,  
cash in bank 存銀行現金   mVy |{O
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cash on delivery 交貨收款   & 9<+; */  
cash on hand 庫存現金   lR(+tj)9uO  
cash payment 現金支付   =17t- [  
cash purchase 現購   }yz (xH  
cash sale 現沽   ihfiK|a  
cashier 出?#123;員   hy`?E6=9+  
cashiers check 本票   *cgI.+  
certificate of deposit 存款單折   xLC3>>P  
certificate of indebtedness 借據   H(Z88.OM  
certified check 保付支票   F 9@h|#an  
certified public accountant 會計師   ,.7*Hpa  
charges 費用   fe9LEM8j  
charge for remittances 匯水手續費   XR;eY: 89  
charter 營業執照   P3=W|81e  
chartered accountant 會計師   0DJ+I  
chattles 動產   #n#@fAY  
check 支票   LL3#5AA"k|  
che stub 支票存根   hBBUw0"  
closed account 己結清賬戶   IyWI5Q"t  
closing 結算   Y9&,t\ q  
closing entries 結賬紀錄   CW,Wx:Y  
closing stock 期末存貨   /so8WRu.  
closing the book 結賬   iT%} $Lu~  
columnar journal 多欄日記賬   50o~ P!Lz|  
combination 聯合   lp(8E6  
commission 佣金   D"a~#^  
commodity 商品   ZR(x%ews  
common stock 普通股   70eb]\%  
company 公司   mD^jd+  
compensation 賠償   n\^Tq<] a  
compound interest 複利   lLF-{  
consignee 承銷人   _tYx~J2.Q  
consignment 寄銷   :(M(>4t  
consignor 寄銷人   jbS\vyG  
consolidated balance sheet 合併資產負債表   'coV^~qy  
consolidated profit and loss account 合併損益表   4#:W.]U8  
consolidation 合併   ~NpA".PB  
construction cost 營建成本   +Zaj,oEE  
construction revenue 營建收入   2(#7[mgPI  
contract 合同   i}B2R$Z3  
control account 統制賬戶   -De9_0#R  
copyright 版權   TztAZ2C  
corporation 公司   N _86t  
cost 成本   CD~z=vlK-  
cost accounting 成本會計   =*r])Vg^  
cost of labour 勞工成本   B>0].CK`  
cost of production 生產成本   USM4r!x  
cost of manufacture 製造成本   1$p2}Bf{n  
cost of sales 銷貨成本   _s .G  
cost price 成本價格   "O%gFye  
credit 貸方   XYZ4TeW\1  
credit note 收款通知單   O 8j_0  
creditor 債權人  
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crossed check 橫線支票   [YUv7|\  
current account 往來活期賬戶   f (F)1  
current asset 流動資產   }wHW7SJ  
current liability 流動負債   /XzH?n/{R  
current profit and loss 本期損益   w-t8C=Z  
debit 借方  
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debt 債務   YTexv;VNb|  
debtor 債務人   i03w1pSH,  
deed 契據   j ~1B|,H  
deferred assets 遞延資產   '>' wK.  
deferred liabilities 遞延負債   Zw ^kmSL"  
delivery 交貨   h3z{(-~y  
delivery expense 送貨費   ]Zyur`  
delivery order 出貨單   ecCr6)  
demand draft 即期匯票   Q=/</|  
demand note 即期票據   + EGD.S{  
demurrage charge 延期費   C i
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deposit 存款   o'f?YZ$.  
deposit slip 存款單   2IKnhBSV3  
depreciation 折舊   A<qTg`gA  
direct cost 直接成本   FMClSeO7  
direct labour 直接人工   uoX:^'q   
director 董事   "F.;Dv9V[0  
discount 折扣   Nz],IG.  
discount on purchase 進貨折扣   ~,5gUl?Il  
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