[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。   2CxdNj  
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acceptance 承兌   6PMu;#  
account 賬戶   ldX]A#d.  
accountant 會計員   IWT##']G  
accounting 會計   r>)\"U#  
accounting system 會計制度   akqXh 9g  
accounts payable 應付賬款   ;%jt;Xv9  
accounts receivable 應收賬款   E>g'!  
accumulated profits 累積利益   \:=Phbn  
adjusting entry ?#123;整記錄   ADBw" ? >  
adjustment ?#123;整   |M K-~ep  
administration expense 管理費用   d;;=s=j  
advances 預付   K0E;4r  
advertising expense 廣告費   0Hz3nd?v  
agency 代理   So8P8TCK  
agent 代理人   u\E.H5u27  
agreement 契約   cn\_;TYiJ  
allotments 分配數   g]ihwm~  
allowance 津貼   nu3 A'E`'k  
amalgamation 合併   +'Ge ?(E4_  
amortization 攤銷   7]v-2 *  
amortized cost 應攤成本   u51/B:+  
annuities 年金   WWe.1A,  
applied cost 已分配成本   (~OwO_|3  
applied expense 已分配費用   Yr31GJ}K  
applied manufacturing expense 己分配製造費用   rb_G0/R  
apportioned charge 攤派費用   pj )I4C)  
appreciation 漲價   u3ZG;ykM  
article of association 公司章程   |(V%(_s  
assessment 課稅   y1'/@A1  
assets 資產   3|?fGT;P  
attorney fee 律師費   OS9v.pz  
audit 審計   k Z3tz?D
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auditor 審計員   T#BOrT>V  
average 平均數   an7N<-?
 
average cost 平均成本   08` @u4  
bad debt 壞賬   lR(&Wc\j  
balance 餘額   soohyK8  
balance sheet 資產負債表   g&bO8vR=  
bank account 銀行賬戶   ='JX_U`A^F  
bank balance 銀行結存   ZV U9t  
bank charge 銀行手續費   ]d[q:N]z  
bank deposit 銀行存款   5[R}MhLZ  
bank discount 銀行貼現   0I_;?i  
bank draft 銀行匯票   2<O8=I _  
bank loan 銀行借款   c1<g!Q&E  
bank overdraft 銀行透支   [Vf|4xcD  
bankers acceptance 銀行承兌   Qd./G5CC  
bankruptcy 破產   f65Sr"qB3  
bearer 持票人   C[pDPx,#:G  
beneficiary 受益人   w#1dO~  
bequest 遺產   S3<v?tqLr  
bill 票據   /f[_]Le V]  
bill of exchange 匯票   6:!fyia  
bill of lading 提單   meL'toaJdQ  
bills discounted 貼現票據   x -!FS h8q  
bills payable 應付票據   yS43>UK_W+  
bills receivable 應收票據   0%t|?@HoN  
board of directors 董事會   xpxm9ySwu  
bonds 債券   mOB\ `&h5  
bonus 紅利   2ya`2 m  
book value 賬面價值   [Ok8l='  
bookkeeper 簿記員   L$ xRn/\  
bookkeeping 簿記   ~V&R
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branch office general ledger 支店往來賬戶   p\WUk@4  
broker 經紀人   \f  LBw0  
brought down 接前   h$&XQq0T  
brought forward 接上頁   T 82_`u  
budget 預算   yU.0'r5uR  
by-product 副產品   vy#(|[pL{  
by-product sales 副產品銷售   ts]7 + 6V  
capital 股本   P Cf|^X#B  
capital income 資本收益   Rv-o__C !  
capital outlay 資本支出   |$t0cd  
capital stock 股本   JW\"S  
capital stock certificate 股票   _:L*{=N  
carried down 移後   ~c^-DAgB  
carried forward 移下頁   5dF=DCZ  
cash 現金  
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cash account 現金賬戶   q T].,?  
cash in bank 存銀行現金   D:(f"  
cash on delivery 交貨收款   3$8}%?i  
cash on hand 庫存現金   1I`D$Xq~:  
cash payment 現金支付   ^ztf:'l@C  
cash purchase 現購   + LwoBn>6  
cash sale 現沽   zEW:Xe)  
cashier 出?#123;員   t}7wRTG  
cashiers check 本票   [f0HUbPX  
certificate of deposit 存款單折   [}2.CM  
certificate of indebtedness 借據   4Le5Ms/  
certified check 保付支票   DVJc-.x8  
certified public accountant 會計師   co3 ,8\N0  
charges 費用   !iVFz G @m  
charge for remittances 匯水手續費   Ic K=E]p  
charter 營業執照   k%g xY% 0  
chartered accountant 會計師   cPcV[6)5K9  
chattles 動產   2M? lgh4"  
check 支票   i!3KG|V  
che stub 支票存根   6iG<"{/U5  
closed account 己結清賬戶   )^N8L<  
closing 結算   Q*.FUV&;  
closing entries 結賬紀錄   aA`q!s.%A  
closing stock 期末存貨   3kCbD=yF  
closing the book 結賬   -y?Z}5-rs  
columnar journal 多欄日記賬   R3n&o%$*  
combination 聯合   s8[9YfuW  
commission 佣金   N o(f0g.  
commodity 商品   I_G>W3  
common stock 普通股   \&5@yh  
company 公司   p*,P%tX  
compensation 賠償   8>Z$/1Mh  
compound interest 複利   Y:%)cUxA  
consignee 承銷人   zD^f%p ["#  
consignment 寄銷   7omGg~!k(  
consignor 寄銷人   eC?/l*gF3  
consolidated balance sheet 合併資產負債表   OLNn3 J  
consolidated profit and loss account 合併損益表   s;s-6%p  
consolidation 合併   Hi_Al,j:  
construction cost 營建成本   \GvY`kt3  
construction revenue 營建收入   t`T\d\  
contract 合同   /]zib@i  
control account 統制賬戶   &&1Y"dFs  
copyright 版權   82za4u$q#  
corporation 公司   Nf'dT;s.N  
cost 成本   I~LQ1_  
cost accounting 成本會計   u)`|q_y+8  
cost of labour 勞工成本   P0ltN  
cost of production 生產成本   yvWzc uL#  
cost of manufacture 製造成本   }c4E 2c  
cost of sales 銷貨成本   IS2Ij  
cost price 成本價格   _MbVF>JOx  
credit 貸方   hlFU"u_  
credit note 收款通知單   X/-KkC  
creditor 債權人   v*~ %x  
crossed check 橫線支票   CS5jJi"pD3  
current account 往來活期賬戶   pq?[wp"  
current asset 流動資產   _8li4;F  
current liability 流動負債   OF<n T  
current profit and loss 本期損益   G^rh*cb K  
debit 借方   d50IAa^p6J  
debt 債務   QP5:M!O<)  
debtor 債務人   n5k^v$'  
deed 契據   ( ssH=a  
deferred assets 遞延資產   9Ir~X|}\iL  
deferred liabilities 遞延負債   t+!gzZ  
delivery 交貨   /-{O\7-D  
delivery expense 送貨費   tw4am.o1]  
delivery order 出貨單   3 9T&c85  
demand draft 即期匯票   Wytvs*\`  
demand note 即期票據   ss`q{ARb  
demurrage charge 延期費   9hR:y.  
deposit 存款   J4Z<Yt/  
deposit slip 存款單   O3C)N I\i  
depreciation 折舊   Fm$n@RbX  
direct cost 直接成本   )/WA)fWkT  
direct labour 直接人工   W|
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director 董事   jO &f* rxN  
discount 折扣   ADyNNMcx  
discount on purchase 進貨折扣   bpF@}#fT  
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