[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。   l.uN$B  
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acceptance 承兌   G g(NGT  
account 賬戶   ?
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accountant 會計員   "]<w x_!+}  
accounting 會計   bw020@O*  
accounting system 會計制度   ?61L|vr  
accounts payable 應付賬款   ~W3:xnBEk  
accounts receivable 應收賬款   nfa_8  
accumulated profits 累積利益   3l$E8?[Zwi  
adjusting entry ?#123;整記錄   $8Ig&k|~8  
adjustment ?#123;整   eX@v7i,}  
administration expense 管理費用   re/xs~  
advances 預付   dB
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advertising expense 廣告費   L7<+LA)s0  
agency 代理   [.ey_}X8  
agent 代理人   D/cg7  
agreement 契約   dDo6fP2  
allotments 分配數   {N"*olx  
allowance 津貼   ;}UzJe ,S  
amalgamation 合併   f&f`J/(  
amortization 攤銷   NtqFnxm
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amortized cost 應攤成本   el}hcAY/RP  
annuities 年金   PP],HB+*[  
applied cost 已分配成本   p1klLX  
applied expense 已分配費用   z+ uL "PG[  
applied manufacturing expense 己分配製造費用   o>.AdZby  
apportioned charge 攤派費用   )=y.^@UT@  
appreciation 漲價   K[*h+Y
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article of association 公司章程   We\K
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assessment 課稅   \zBd<H4S:  
assets 資產   |^?`Q.|c$  
attorney fee 律師費   'frWu6]< 4  
audit 審計   ~m!#FTc*  
auditor 審計員   ' 4,y  
average 平均數   xC'mPcU8  
average cost 平均成本   g ,`F<CF9  
bad debt 壞賬   &<`-:x12_  
balance 餘額   A
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balance sheet 資產負債表   v: giZxR  
bank account 銀行賬戶   CcBQo8!G  
bank balance 銀行結存   `(P "u  
bank charge 銀行手續費   )ni"qv~J  
bank deposit 銀行存款   JR])xPI`  
bank discount 銀行貼現   ~KJ,SLzhx9  
bank draft 銀行匯票   *3!(*F@M,  
bank loan 銀行借款   Wa(W&]  
bank overdraft 銀行透支   bAN10U  
bankers acceptance 銀行承兌   d8rBu jT  
bankruptcy 破產   [TP  
bearer 持票人   [+y&HNf  
beneficiary 受益人   GahaZ F  
bequest 遺產   s;anP0-O  
bill 票據   6BUBk>A`  
bill of exchange 匯票   m\_+)eI|  
bill of lading 提單   sf fV.cC`  
bills discounted 貼現票據   n'q aR<bY  
bills payable 應付票據   "&@gX_%  
bills receivable 應收票據   (qJIu  
board of directors 董事會   3(aRs?/O  
bonds 債券   52da]BW<  
bonus 紅利   NAJ '>
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book value 賬面價值   <}<#W/  
bookkeeper 簿記員   C\y[&egww  
bookkeeping 簿記   |Uc<;> l  
branch office general ledger 支店往來賬戶   -)p@BtMS  
broker 經紀人   7We?P,A\;  
brought down 接前   2j2mW>Z  
brought forward 接上頁   0Ulxp  
budget 預算   Ii|uGxEc  
by-product 副產品   ~o:rM/!Ba  
by-product sales 副產品銷售   {k kAqJ  
capital 股本   :uOZjEZi  
capital income 資本收益   n>u.3w L  
capital outlay 資本支出   Q1aHIc  
capital stock 股本   R 4DM_u  
capital stock certificate 股票   xt?3_?1  
carried down 移後   s>LA3kT  
carried forward 移下頁   
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cash 現金   5T~3$kuO  
cash account 現金賬戶   PthIdaN@  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   VI(RT-S6  
cash on hand 庫存現金   _Ngx
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cash payment 現金支付   _Syre6k  
cash purchase 現購   J@oEV=L  
cash sale 現沽   ^RYn8I  
cashier 出?#123;員   Is4%}J!8  
cashiers check 本票   Gtj(  
certificate of deposit 存款單折   D-'i G%)kA  
certificate of indebtedness 借據   suA+8}o]  
certified check 保付支票   6 "BtfQ")  
certified public accountant 會計師   |Dl*w/n  
charges 費用   6Hc H'nmeN  
charge for remittances 匯水手續費   MDMtOfe|  
charter 營業執照   <f7?PAd  
chartered accountant 會計師   TX<e_[$\  
chattles 動產   O<}ep)mr  
check 支票   17J}uXA  
che stub 支票存根   3$GY,B  
closed account 己結清賬戶   *LY~l  
closing 結算   aO~si=  
closing entries 結賬紀錄   `'z(--J}`  
closing stock 期末存貨   3r,1^h  
closing the book 結賬   \4[c}l  
columnar journal 多欄日記賬   +AE&GU  
combination 聯合   .
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commission 佣金   ^n\9AE3  
commodity 商品   CBiU#h q  
common stock 普通股   =gxgS<bde  
company 公司   ;cM8EU^.  
compensation 賠償   t/l!KdY$  
compound interest 複利   8[6ny=S`  
consignee 承銷人   w$w>N(e  
consignment 寄銷   XNc"kp? z  
consignor 寄銷人   Q'n(^tbL  
consolidated balance sheet 合併資產負債表   jF%)Bhn(  
consolidated profit and loss account 合併損益表   LydbP17K}  
consolidation 合併   R`0foSq \M  
construction cost 營建成本   b*I&k":  
construction revenue 營建收入   "#mXsp-ut  
contract 合同   #6Efev  
control account 統制賬戶   h(C#\{V  
copyright 版權   Ze[g0"  
corporation 公司   (lyt"Ty  
cost 成本   %8}WX@SB  
cost accounting 成本會計   (Sg Et  
cost of labour 勞工成本   bE7(L $UF  
cost of production 生產成本   D..{|29,:  
cost of manufacture 製造成本   'Z*\1Ci  
cost of sales 銷貨成本   [ 4?cM\_u@  
cost price 成本價格   #~bU}[ {  
credit 貸方   @+0@BO12  
credit note 收款通知單   ?D*Hl+iu  
creditor 債權人   SQO>}#qm  
crossed check 橫線支票   LY@1@O2@  
current account 往來活期賬戶   |'V<>v.v  
current asset 流動資產   JfZL?D{NM  
current liability 流動負債   aGq_hP   
current profit and loss 本期損益   ;,F-6RNj  
debit 借方   lKh2 LY=j  
debt 債務   ,XWay%8{E  
debtor 債務人   w>NZRP_3  
deed 契據   ZYwBw:y}y  
deferred assets 遞延資產   f"5lOzj`C  
deferred liabilities 遞延負債   ~6@c]:  
delivery 交貨   [OFTP#}c  
delivery expense 送貨費   8!`7-  
delivery order 出貨單   &.cGj@1!J  
demand draft 即期匯票   L:t)$iF5+  
demand note 即期票據   ^D]7pe  
demurrage charge 延期費   >\6jb&,%O  
deposit 存款   c t2_N  
deposit slip 存款單   p"hm.=
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depreciation 折舊   x*,q Rew  
direct cost 直接成本   n&2=6$*,k  
direct labour 直接人工   6SW|H"!!  
director 董事   sx)$=~o  
discount 折扣   {a+Fx}W
 
discount on purchase 進貨折扣   2R_o pbw  
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