[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。   5g>wV  
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acceptance 承兌   ?Ht=[l=  
account 賬戶   ,r`UBQ}?  
accountant 會計員   NR3`M?Hjf  
accounting 會計   M{E{NK  
accounting system 會計制度   2h q>T &8  
accounts payable 應付賬款    iSiDSeW8  
accounts receivable 應收賬款   R=M!e<'  
accumulated profits 累積利益   m$:&P|!'p  
adjusting entry ?#123;整記錄   3=- })X;  
adjustment ?#123;整   ARWZ; GX  
administration expense 管理費用   v{y{sA  
advances 預付   4pPI'd&/7  
advertising expense 廣告費   wkBL=a  
agency 代理   u7].}60.'  
agent 代理人   7
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agreement 契約   O('Nn]wo~9  
allotments 分配數   P1V1as  
allowance 津貼   e&1\'Zq?>  
amalgamation 合併   ^npJUa  
amortization 攤銷   Q9slfQ  
amortized cost 應攤成本   eW50s`bKY  
annuities 年金   E\$C/}T  
applied cost 已分配成本   <3Gqv9Y&  
applied expense 已分配費用   8\# ^k#X  
applied manufacturing expense 己分配製造費用   3ZojE ux`  
apportioned charge 攤派費用   g_z/{1$  
appreciation 漲價   %Q~CB7ILK  
article of association 公司章程   !9 f4R/ ?  
assessment 課稅   _~M^ uW^l  
assets 資產   W)4QOS&  
attorney fee 律師費   o~1 Kp!U  
audit 審計   Phs-(3  
auditor 審計員   f$F*3  
average 平均數   "HlgRp]u  
average cost 平均成本   'jjb[{g^}}  
bad debt 壞賬   F]_cbM{8/  
balance 餘額   / 3B6Mtb  
balance sheet 資產負債表   4["&O=:d  
bank account 銀行賬戶   &` Ck  
bank balance 銀行結存   ^Z}Ob= .G  
bank charge 銀行手續費   Xy7Z38G  
bank deposit 銀行存款   FxRXPt FK  
bank discount 銀行貼現   ao$.6X8fQ  
bank draft 銀行匯票   \40YGFO  
bank loan 銀行借款   S$[k Q|Am  
bank overdraft 銀行透支   H{(]9{  
bankers acceptance 銀行承兌   SEd5)0X^  
bankruptcy 破產   yL1CZ_  
bearer 持票人   ~cqryr9  
beneficiary 受益人   @i%YNI5*  
bequest 遺產   1*Ar{:+ua  
bill 票據   (^n*Am;zlH  
bill of exchange 匯票   i8PuC^]  
bill of lading 提單   io%')0p5q  
bills discounted 貼現票據   m*e YC  
bills payable 應付票據   `<fh+*  
bills receivable 應收票據   sl|_=oXT  
board of directors 董事會   ..<3%fL3  
bonds 債券   :c]`D>  
bonus 紅利   {9 PR() _  
book value 賬面價值   ]axh*J3 `i  
bookkeeper 簿記員   RBGX_v?  
bookkeeping 簿記   !GK$
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branch office general ledger 支店往來賬戶   %0-wpuHc(]  
broker 經紀人   Tg ?x3?kw  
brought down 接前   `-UJ /{  
brought forward 接上頁   Y+-xvx :  
budget 預算   6}dR$*=  
by-product 副產品   Es'Um,ku  
by-product sales 副產品銷售   xWX*tJ4  
capital 股本   |m G7XL,  
capital income 資本收益   e@]Wh)  
capital outlay 資本支出   KfY$ka[}"S  
capital stock 股本   9#/(N#>  
capital stock certificate 股票   rrBAQY|.  
carried down 移後   {}Ejt:rKN  
carried forward 移下頁   U4,2br >  
cash 現金   xN0*8  
cash account 現金賬戶   ,|T7hTn=  
cash in bank 存銀行現金   xN"Z1n7t  
cash on delivery 交貨收款   Z)"61) )  
cash on hand 庫存現金   =zg:aTMti  
cash payment 現金支付   v"Jgw;3   
cash purchase 現購   slW3qRT\k  
cash sale 現沽   $t=O:  
cashier 出?#123;員   jE/oA<^  
cashiers check 本票   f4('gl9  
certificate of deposit 存款單折   .ln8|;%  
certificate of indebtedness 借據   &h~aChJ  
certified check 保付支票   +cB&Mi5  
certified public accountant 會計師   8cWZ"v  
charges 費用   Om'(mr  
charge for remittances 匯水手續費   |M~ON=  
charter 營業執照   2#5,MP~r  
chartered accountant 會計師  
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chattles 動產   qr(`&hB-L  
check 支票   ,LYFEq_  
che stub 支票存根   9
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closed account 己結清賬戶   C;rG]t^%  
closing 結算   -$a>f4]  
closing entries 結賬紀錄   NCS!:d:Ry  
closing stock 期末存貨   jUMf6^^  
closing the book 結賬   `NNf&y)y  
columnar journal 多欄日記賬   3Rv7Qx  
combination 聯合   6[dur'x  
commission 佣金   )R) a@op  
commodity 商品   kODK@w V-  
common stock 普通股   dZ(|uC!?  
company 公司   A.%CAGU5w  
compensation 賠償   Tupi
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compound interest 複利   cPF<D$B  
consignee 承銷人   ":W%,`@$  
consignment 寄銷   K%g;NW  
consignor 寄銷人   ${&5]!E[>D  
consolidated balance sheet 合併資產負債表   oduDA:  
consolidated profit and loss account 合併損益表   P`SnavQBt  
consolidation 合併   0Bolv_e  
construction cost 營建成本   .0y%5wz8j  
construction revenue 營建收入   3
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contract 合同   8g/
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control account 統制賬戶   3.R#&Zxt  
copyright 版權   A}VYb :u/  
corporation 公司   U8QX46Br  
cost 成本   ^>$P)=O:v  
cost accounting 成本會計   I=Zx"'Um  
cost of labour 勞工成本   i^"+5Eq[D  
cost of production 生產成本   vA%^`5  
cost of manufacture 製造成本   D&:yMp(  
cost of sales 銷貨成本   K`KLC.j  
cost price 成本價格   z4U9n'{  
credit 貸方   OEgI_=B  
credit note 收款通知單   '3(l-nPiG^  
creditor 債權人   qN| fEO>  
crossed check 橫線支票   fQLax  
current account 往來活期賬戶   2 YxTMT  
current asset 流動資產   pd@;b5T  
current liability 流動負債   7,$z;Lr0S  
current profit and loss 本期損益   TYgQJW?  
debit 借方   83ipf"]*  
debt 債務   4r NL":"O  
debtor 債務人   rXi uwz\  
deed 契據   %"$@%"8;3  
deferred assets 遞延資產   [w\?j,  
deferred liabilities 遞延負債    -7]Xjb5  
delivery 交貨   }-<zWI{p  
delivery expense 送貨費   IO$z%r7  
delivery order 出貨單   vwGeD|Fb5  
demand draft 即期匯票   E8}+k o  
demand note 即期票據   QL7
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demurrage charge 延期費   QDmYSY$  
deposit 存款   jFG0`n}I  
deposit slip 存款單   [bQj,PZ&  
depreciation 折舊   }E^S]hdvz  
direct cost 直接成本   dfj\RIV8  
direct labour 直接人工   ZXb0Y2AVx  
director 董事   2(YPz|~W  
discount 折扣   &~DTZgY  
discount on purchase 進貨折扣   n]!fO 6kj  
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