[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。   V)Sw\tS6g  
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acceptance 承兌   ^r@,(r6w  
account 賬戶   ?ocBR la  
accountant 會計員   TFG0
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accounting 會計   X#<+D
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accounting system 會計制度   ufn
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accounts payable 應付賬款   < UD90}  
accounts receivable 應收賬款   ~$jRn(2  
accumulated profits 累積利益   r
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adjusting entry ?#123;整記錄   Gq]/6igzX  
adjustment ?#123;整   MS`XhFPS.  
administration expense 管理費用   `>Ms7G9S~e  
advances 預付   D%*Ryg  
advertising expense 廣告費   h7kn >q;  
agency 代理   nt_FqUJ  
agent 代理人   +yI2G! $T9  
agreement 契約   "SA*  
allotments 分配數   /d*[za'0  
allowance 津貼   ] B?NDxU  
amalgamation 合併   Yq>K1E|  
amortization 攤銷   :X}fXgeL  
amortized cost 應攤成本   D!V~g72j  
annuities 年金   s=>^ 8[0O  
applied cost 已分配成本   gE9x+g  
applied expense 已分配費用   kD me>E=  
applied manufacturing expense 己分配製造費用   L0;XzZS  
apportioned charge 攤派費用   sV;q(,oru  
appreciation 漲價   :?j]W2+kR  
article of association 公司章程   AfpC >>=@  
assessment 課稅   Z]XjN@j"  
assets 資產   u&Yd+');  
attorney fee 律師費   N$.=1Q$F6  
audit 審計   i8A-h6E  
auditor 審計員   ?=,7'@e  
average 平均數   ~NTKWRaR  
average cost 平均成本   &S39SV  
bad debt 壞賬   E>N[  
balance 餘額   0|6Y%a\U  
balance sheet 資產負債表   `Y3\R#  
bank account 銀行賬戶   y9U~4  
bank balance 銀行結存   `$MO;Fv,G  
bank charge 銀行手續費   b$sT`+4q  
bank deposit 銀行存款   kkIG{Bw  
bank discount 銀行貼現   6a704l%#hb  
bank draft 銀行匯票    |$Cfm}  
bank loan 銀行借款   Gi\Z"MiBZ  
bank overdraft 銀行透支   bPIo9clq  
bankers acceptance 銀行承兌   K7t_Q8  
bankruptcy 破產   $ I J^
 
bearer 持票人   +k V$ @qH  
beneficiary 受益人   NNMn
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bequest 遺產   6OR)97  
bill 票據   PPde!}T$  
bill of exchange 匯票   <tW/9}@p9  
bill of lading 提單   |S]T,`7u  
bills discounted 貼現票據   MaLH2?je^n  
bills payable 應付票據   a@-bw4SD  
bills receivable 應收票據   0J6 * U[  
board of directors 董事會   K j~!E H"  
bonds 債券   5cb8=W-  
bonus 紅利   I#'yy7J  
book value 賬面價值    `7oYXk  
bookkeeper 簿記員   U ]7;K>.T  
bookkeeping 簿記   "jf_xZ$H-
 
branch office general ledger 支店往來賬戶   yZ)-=H  
broker 經紀人   2Vs+8/  
brought down 接前   jW{bP_,"  
brought forward 接上頁   ==S^IBG  
budget 預算   L) UCVm  
by-product 副產品   8\G"I  
by-product sales 副產品銷售   lQv(5hIm  
capital 股本   S263h(H  
capital income 資本收益   y(O~=S+<  
capital outlay 資本支出   ]MC5 uKn  
capital stock 股本   B>[myx  
capital stock certificate 股票   -XnOj2  
carried down 移後   y,K> Wb9e  
carried forward 移下頁   I|Mw*2U  
cash 現金   nd[Ja _h  
cash account 現金賬戶   hxt;sQAo{  
cash in bank 存銀行現金   Fzt7@VNxc  
cash on delivery 交貨收款   4wWfaL5"  
cash on hand 庫存現金   U;M!jj  
cash payment 現金支付   lYey7tl{  
cash purchase 現購   xIH= gK  
cash sale 現沽   LYiIJAZ.  
cashier 出?#123;員   h+S]C#X,}  
cashiers check 本票   f ~bgZ  
certificate of deposit 存款單折   cYBjsN(!A|  
certificate of indebtedness 借據   Gzwb<e y  
certified check 保付支票   S4rm K&  
certified public accountant 會計師   9v1Snr  
charges 費用   v5&W)F  
charge for remittances 匯水手續費   \Y`psSf+  
charter 營業執照   u>:j$@56  
chartered accountant 會計師   m
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chattles 動產   L* ScSxw  
check 支票   EKS?3z%!  
che stub 支票存根   ,!X:wY}dW  
closed account 己結清賬戶   o6:@j#b  
closing 結算   %-BwK  
closing entries 結賬紀錄   1tTY)Evf  
closing stock 期末存貨   Asy2jw\V  
closing the book 結賬   x3F94+<n{  
columnar journal 多欄日記賬   QU(Lv(/O  
combination 聯合   orbz`IQc  
commission 佣金   %cJdVDW`L  
commodity 商品   J4s`U/F  
common stock 普通股   cQsSJBZ[v5  
company 公司   x=X&b%09  
compensation 賠償   1bHQB$%z  
compound interest 複利   Z-y oJZi  
consignee 承銷人   $`R =Q  
consignment 寄銷   F~~9/#  
consignor 寄銷人   d[*NDMO  
consolidated balance sheet 合併資產負債表   mX, @yCI  
consolidated profit and loss account 合併損益表   C =B a|Z  
consolidation 合併   ~f( #S*Ic  
construction cost 營建成本   v- p8~u1N  
construction revenue 營建收入   0DN&HMI#  
contract 合同   LR'~:46#u  
control account 統制賬戶   SR`A]EC(V  
copyright 版權   1lJ^$U  
corporation 公司   ;bL?uL  
cost 成本   [E"3?p  
cost accounting 成本會計   B9  ,  
cost of labour 勞工成本   (cI@#x  
cost of production 生產成本   "{3MXAFe  
cost of manufacture 製造成本   _Y$v=!fY&  
cost of sales 銷貨成本   vE)d0l"  
cost price 成本價格   _@VKWU$$  
credit 貸方   e@&2q{Gi=  
credit note 收款通知單   um\A  
creditor 債權人   LX #.  
crossed check 橫線支票   \&U"7gSL  
current account 往來活期賬戶   l{VJaZ $M  
current asset 流動資產   Z=<D`  
current liability 流動負債   V343IT\  
current profit and loss 本期損益   jS5K:yx<  
debit 借方   Yp8XZ3  
debt 債務   Ik@MIxLK  
debtor 債務人   Q5IN1 ^=HF  
deed 契據   }uO2x@  
deferred assets 遞延資產   ''k}3o.K[  
deferred liabilities 遞延負債   pK'D(t  
delivery 交貨   zm4e+v-  
delivery expense 送貨費   =/4}!B/  
delivery order 出貨單   3M'Y'Szm  
demand draft 即期匯票   IxY!.d_s|~  
demand note 即期票據   &ha<p j~  
demurrage charge 延期費   q!q=axfMD  
deposit 存款   AboRuHQ  
deposit slip 存款單   U.<ad  
depreciation 折舊   f917F.1I  
direct cost 直接成本   a t=;}}X  
direct labour 直接人工   . ywVGBvJ  
director 董事   zOJz
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discount 折扣   Hl8\*#;C&>  
discount on purchase 進貨折扣   'lgS)m  
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