[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。   dQ`ZrWd_U  
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acceptance 承兌   #s R0*  
account 賬戶   s1 ^mk]  
accountant 會計員   e
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accounting 會計   (g2r\hI  
accounting system 會計制度   8421-c6y>  
accounts payable 應付賬款   [piF MxZP  
accounts receivable 應收賬款   m
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accumulated profits 累積利益   ~K$"PKs3  
adjusting entry ?#123;整記錄   (VPM>ndkw  
adjustment ?#123;整   vp
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administration expense 管理費用   pMZf!&tM  
advances 預付   $]U5  
advertising expense 廣告費   ~EWfEHf*BJ  
agency 代理   dzE Q$u/I  
agent 代理人   C\^<v&  
agreement 契約   4[CBW  
allotments 分配數   LO}:Ub  
allowance 津貼   m#'rI=}!  
amalgamation 合併   `NWgETf^#  
amortization 攤銷   +6M+hO]  
amortized cost 應攤成本   m/c&/6nk  
annuities 年金   ""v`0OP&J  
applied cost 已分配成本   :;*#Qh3"  
applied expense 已分配費用   v V\F^  
applied manufacturing expense 己分配製造費用   LVFsd6:h  
apportioned charge 攤派費用   $aPHl  
appreciation 漲價   6|>\&Y!Q  
article of association 公司章程   dM
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assessment 課稅   <AAZ8#^
  
assets 資產   -=t 3O#  
attorney fee 律師費   CNRU"I+jU  
audit 審計   e]*=sp!T  
auditor 審計員   6:@
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average 平均數   :_QAjU  
average cost 平均成本   *v nxP9<  
bad debt 壞賬   @FdCbPl$  
balance 餘額   q>|[JJ*6_N  
balance sheet 資產負債表   Z(k\J|&9C  
bank account 銀行賬戶   2hwXWTS u  
bank balance 銀行結存   ^'u;e(AaE  
bank charge 銀行手續費    kulQR>u  
bank deposit 銀行存款   ,F`KQ )\"  
bank discount 銀行貼現   FH`'1iVH  
bank draft 銀行匯票   |CZnq-,C  
bank loan 銀行借款   w^' ?4M!  
bank overdraft 銀行透支   KIAe36.~  
bankers acceptance 銀行承兌   /@:up+$  
bankruptcy 破產   nvs}r%1'5  
bearer 持票人   gR-Qj  
beneficiary 受益人   bhqq  
bequest 遺產   APtselC  
bill 票據   oF@x]bmU  
bill of exchange 匯票   EB29vHAt~  
bill of lading 提單   ]zvVY:v  
bills discounted 貼現票據   [6_Du6\h  
bills payable 應付票據   mj(&`HRs4  
bills receivable 應收票據   fr'huvc  
board of directors 董事會   H?`)[#  
bonds 債券   J%\~<_2ny  
bonus 紅利   g<rKV+$6  
book value 賬面價值   :B*vkwT  
bookkeeper 簿記員   ~[uV  
bookkeeping 簿記   \Sw+]pr~  
branch office general ledger 支店往來賬戶   HL(U~Q6JQ  
broker 經紀人   N,/BudFo  
brought down 接前   y3KcM#[  
brought forward 接上頁   GIRSoRVsh  
budget 預算   :<N6i/  
by-product 副產品   Tn@UX(^,  
by-product sales 副產品銷售   g P%|:"  
capital 股本   WBw M;S#%  
capital income 資本收益   ;X$q#qzN
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capital outlay 資本支出   hSkc9jBF
 
capital stock 股本   %CxEZPe$  
capital stock certificate 股票   5U)ab3:  
carried down 移後   4j=<p@  
carried forward 移下頁   ;Y@!:p-H  
cash 現金   W8G9rB
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cash account 現金賬戶   h5&
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cash in bank 存銀行現金   joChML_  
cash on delivery 交貨收款   UBhciZ  
cash on hand 庫存現金   ?y>Y$-v/C  
cash payment 現金支付   .B 85!lCF  
cash purchase 現購   T}n}.JwU  
cash sale 現沽   @ kJ0K  
cashier 出?#123;員   ol$2sI=.s  
cashiers check 本票   e' U"`)S  
certificate of deposit 存款單折   B=Zl&1  
certificate of indebtedness 借據   jJ*@5?A  
certified check 保付支票   N;Z`%&  
certified public accountant 會計師   S(>@:`=  
charges 費用   ${eY9-r_%  
charge for remittances 匯水手續費   Wa[x`:cT?u  
charter 營業執照   S]e j=6SP  
chartered accountant 會計師   tLD~  
chattles 動產   *%T)\\H2  
check 支票   $N}/1R^?r  
che stub 支票存根   Ka]J^w;a  
closed account 己結清賬戶   E\]OySC%C$  
closing 結算   fJ)N:q`  
closing entries 結賬紀錄   MvFM,  
closing stock 期末存貨   *<*0".#  
closing the book 結賬   HYjMNj0  
columnar journal 多欄日記賬   )%iRZ\`f  
combination 聯合   yaH Trh%  
commission 佣金   F . K2  
commodity 商品   ?
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common stock 普通股   10C 2=  
company 公司   K<@[_W+  
compensation 賠償   NXzU0  
compound interest 複利   _\ .  
consignee 承銷人   $hG;2v  
consignment 寄銷   (;;J,*NP  
consignor 寄銷人   D9qX->p  
consolidated balance sheet 合併資產負債表   T*h!d(  
consolidated profit and loss account 合併損益表   ss?]  
consolidation 合併   nK+lE0  
construction cost 營建成本   R<f#r03@|  
construction revenue 營建收入   %ZujCZn  
contract 合同   rkxW UDl   
control account 統制賬戶   }qc#lz  
copyright 版權   zuUT S[  
corporation 公司   +"]oc{W!  
cost 成本   2HcsQ*H]G  
cost accounting 成本會計   ^C!mCTL1N  
cost of labour 勞工成本   Y)$52m5rM  
cost of production 生產成本   1#grB(p?  
cost of manufacture 製造成本   Da"yZ\4  
cost of sales 銷貨成本   f?,-j>[.=f  
cost price 成本價格   "XCU'_k=  
credit 貸方   2q)T y9  
credit note 收款通知單   hP?7zz$*j  
creditor 債權人   7t'(`A6t/  
crossed check 橫線支票   Ci;h  
current account 往來活期賬戶   's)fO#  
current asset 流動資產   +0VG[c\8  
current liability 流動負債   l`SK*Bm~<  
current profit and loss 本期損益   9160L qY  
debit 借方   {tPnj_|n<  
debt 債務   TbOJp  
debtor 債務人   :~yzDk\I"-  
deed 契據   F[5S(7M 7  
deferred assets 遞延資產   nz^nptw  
deferred liabilities 遞延負債   lp(Nv(S  
delivery 交貨   :Df)"~/mO+  
delivery expense 送貨費   S|HY+Z6n'  
delivery order 出貨單   f2NA=%\  
demand draft 即期匯票   d!o.ASL{  
demand note 即期票據   [M4xZHd#o  
demurrage charge 延期費   l1&5uwu F  
deposit 存款   ~%`EeJwT  
deposit slip 存款單   cn$5:%IK  
depreciation 折舊   }d_<\  
direct cost 直接成本   PNf&@  
direct labour 直接人工   \I;cZ>{u"}  
director 董事   lqF>=15  
discount 折扣   Qh^R Ax  
discount on purchase 進貨折扣   1YFeVMc  
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