[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。   "~,3gNTzV  
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acceptance 承兌   >0AVs6&;v  
account 賬戶   W&s@2y?rF  
accountant 會計員   pRc<U^Z.h  
accounting 會計   J5#shs[M:  
accounting system 會計制度   \2OjIEQ
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accounts payable 應付賬款   %|o2d&i  
accounts receivable 應收賬款   caD|*.b  
accumulated profits 累積利益   ~\o hH  
adjusting entry ?#123;整記錄   5-B %08T  
adjustment ?#123;整   j1i<.,0g  
administration expense 管理費用   ;-"'sEu}  
advances 預付   H6V!W\:s  
advertising expense 廣告費   l}&&f8n  
agency 代理   ^b&U0k$R  
agent 代理人   \Pt_5.bTs[  
agreement 契約   VI(2/**  
allotments 分配數   SUaXm#9  
allowance 津貼   |S.;']t+  
amalgamation 合併   TYu(;~  
amortization 攤銷   7T/hmVi_  
amortized cost 應攤成本   Z_WJgH2c  
annuities 年金   W_FN*Er  
applied cost 已分配成本   D"ecwx{%;C  
applied expense 已分配費用   ?>T (  
applied manufacturing expense 己分配製造費用   bSm*/Q  
apportioned charge 攤派費用   i7|sVz=  
appreciation 漲價   *$*V#,V-  
article of association 公司章程   Y<)9TU:D!  
assessment 課稅   "jA?s9  
assets 資產   bU {lV<R,  
attorney fee 律師費   IRY/0v  
audit 審計   9`|~-b  
auditor 審計員   gK",D^6T*Y  
average 平均數   2|:x_rcj  
average cost 平均成本   @3W
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bad debt 壞賬   ;Sw%t(@  
balance 餘額   ^hyp}WN  
balance sheet 資產負債表   CMviR<.  
bank account 銀行賬戶   hw)#TEt   
bank balance 銀行結存   N*6lyF cg  
bank charge 銀行手續費   4Tn97G 7  
bank deposit 銀行存款   $Y=xu2u)  
bank discount 銀行貼現   Ek,$XH  
bank draft 銀行匯票   P{[@t_  
bank loan 銀行借款   [l:}#5\]4  
bank overdraft 銀行透支   9 6j*F,{  
bankers acceptance 銀行承兌   M0Vs9K=  
bankruptcy 破產   rw%1>]os  
bearer 持票人   %P HYJc  
beneficiary 受益人   =DLVWz/<  
bequest 遺產   Q'R*a(pm  
bill 票據   -;W`0k^  
bill of exchange 匯票   ;T\'|[bY   
bill of lading 提單   0;n}{ 26a  
bills discounted 貼現票據   c^W \0  
bills payable 應付票據   #:M <<gk  
bills receivable 應收票據   gkMyo`  
board of directors 董事會   A#x_>fV  
bonds 債券   /A"UV\H`f  
bonus 紅利   k:*(..!0z  
book value 賬面價值   rlP?Uh  
bookkeeper 簿記員   65>}Q.p  
bookkeeping 簿記   fiZq C?(  
branch office general ledger 支店往來賬戶   'l&bg8K9  
broker 經紀人   "C'T>^qw*  
brought down 接前   'FN+BvD  
brought forward 接上頁   jQ&82X%m  
budget 預算   3Ued> 8Gv  
by-product 副產品   +A%"_7L}  
by-product sales 副產品銷售   aZB$%#'vR  
capital 股本   C)qy =lx%  
capital income 資本收益   -E,p[Sp  
capital outlay 資本支出   R~!md  
capital stock 股本   ]mdO3P  
capital stock certificate 股票   Jx3fS2  
carried down 移後   ql2O%B.6?  
carried forward 移下頁   5rUDRFO6  
cash 現金   :WHbwu,L$  
cash account 現金賬戶   $4u8"ne)  
cash in bank 存銀行現金   #{x4s?  
cash on delivery 交貨收款   84jA)  
cash on hand 庫存現金   ,l7',@6Y  
cash payment 現金支付   -EIfuh  
cash purchase 現購   8}>s{u;W  
cash sale 現沽   L6n<h  
cashier 出?#123;員   c!Wj^  
cashiers check 本票   !bQqzny$R  
certificate of deposit 存款單折   1ILAUtf)  
certificate of indebtedness 借據   .g52p+Z#  
certified check 保付支票   cd:VFjT  
certified public accountant 會計師   e%EE|  
charges 費用   tA{?-5  
charge for remittances 匯水手續費   M TOZ:b  
charter 營業執照   Dh.pH1ZY3n  
chartered accountant 會計師   +~f5dJyk`  
chattles 動產   141XnAb)I  
check 支票   gSt'<v  
che stub 支票存根   \z[L=  
closed account 己結清賬戶   Yu_` >so  
closing 結算   <0!)}O  
closing entries 結賬紀錄   m 7/b.B}  
closing stock 期末存貨   ZDTp/5=?K/  
closing the book 結賬   H&h"!+t(#  
columnar journal 多欄日記賬   8c5%~}kG  
combination 聯合   %W,V~kb  
commission 佣金   ? H7?>ZE  
commodity 商品   dO|n[/qL0  
common stock 普通股   n2;Vrs,<1&  
company 公司   BZ}_  
compensation 賠償   !B:wzb_  
compound interest 複利   tq&CJvJ4  
consignee 承銷人   Zg/ ],/`  
consignment 寄銷   E0aJ~A(Hv  
consignor 寄銷人   qJYEsI2M  
consolidated balance sheet 合併資產負債表   5%;=(Oig  
consolidated profit and loss account 合併損益表   $Eh:m&hq  
consolidation 合併   ;b;Bl:%?  
construction cost 營建成本   Lu9`(+  
construction revenue 營建收入   8Q\ T,C  
contract 合同   vCsJnKqK  
control account 統制賬戶   hhcO ]*  
copyright 版權   |P(8T'  
corporation 公司   )bR`uV9<  
cost 成本   `&5_~4T7  
cost accounting 成本會計   C[Nh>V7=  
cost of labour 勞工成本   {RHa1wc  
cost of production 生產成本   Ys+NIV#Q  
cost of manufacture 製造成本   NkY7Hg0  
cost of sales 銷貨成本   }E&48$0h  
cost price 成本價格   ]=?.LMjnH  
credit 貸方   5[|ZceY  
credit note 收款通知單   $ nHf0.V
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creditor 債權人   *(CV OY~  
crossed check 橫線支票   +5qY*$dn  
current account 往來活期賬戶   (;cvLop  
current asset 流動資產   f/UIpswrZ'  
current liability 流動負債   ) $=!e%{  
current profit and loss 本期損益   dj5@9X  
debit 借方   5"2pU{xmK  
debt 債務   9/$Cq  
debtor 債務人   Tjj-8cg  
deed 契據   yL"UBe}v  
deferred assets 遞延資產   <(W:Q3?s  
deferred liabilities 遞延負債   eh}I?:(a?  
delivery 交貨   ~__rI-/_  
delivery expense 送貨費   2"8qtG`Et  
delivery order 出貨單   )kvrQ6  
demand draft 即期匯票   RLR\*dL1  
demand note 即期票據   ,^@z;xF  
demurrage charge 延期費   p}(pIoyUF  
deposit 存款   ]3I@5}5%  
deposit slip 存款單   Fb<fQIa  
depreciation 折舊   z(Q 5?+P  
direct cost 直接成本   
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direct labour 直接人工   *:8,w?Nt  
director 董事   IyoitIbLl  
discount 折扣   Z:.*fs5  
discount on purchase 進貨折扣   QW= X#yrDO  
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