[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。   i"xV=.  
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acceptance 承兌   T "hjL  
account 賬戶   s;..a&C'  
accountant 會計員   I~^Xw7  
accounting 會計   bt(Y@3;  
accounting system 會計制度   v~yw-}fk%  
accounts payable 應付賬款   "LJV}L  
accounts receivable 應收賬款   K&zW+Cb  
accumulated profits 累積利益   ^b|I^TN0  
adjusting entry ?#123;整記錄   GzBPI'C  
adjustment ?#123;整   _/ 'VD!(MV  
administration expense 管理費用   {}rnn$HQe  
advances 預付   lSlZ^.&  
advertising expense 廣告費   ecQ{ePoU  
agency 代理   cTS.yN({G  
agent 代理人   jvAjnh#  
agreement 契約   }+bo?~2E&  
allotments 分配數   Z4c'1-lh  
allowance 津貼   KeRC8mYp  
amalgamation 合併   K~2sX>l  
amortization 攤銷   &3;"$P  
amortized cost 應攤成本   1KbZ6Msy  
annuities 年金   93:oXyFjD  
applied cost 已分配成本   |TP,  
applied expense 已分配費用   }mzd23^W>P  
applied manufacturing expense 己分配製造費用   .@%L8_sMR  
apportioned charge 攤派費用   "(vK.-T  
appreciation 漲價   l U8pX$  
article of association 公司章程   ]uMZvAjb  
assessment 課稅   rfYa<M Qc  
assets 資產   +3o0GJ  
attorney fee 律師費   *S"RU~1_  
audit 審計   >j3':>\U  
auditor 審計員   GlTpK^
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average 平均數   ('Qq"cn#
 
average cost 平均成本   J*MH `;-  
bad debt 壞賬   bmK  
balance 餘額   '|Bk} pl7  
balance sheet 資產負債表   IW&*3I<K  
bank account 銀行賬戶   > Xh=P%  
bank balance 銀行結存   8h }a:/  
bank charge 銀行手續費   {?Y\T  
bank deposit 銀行存款   y<w_>O  
bank discount 銀行貼現   1^*ogM e  
bank draft 銀行匯票   +])
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bank loan 銀行借款   ?bt;i>O\  
bank overdraft 銀行透支   }e/vKWfT  
bankers acceptance 銀行承兌   U~)5{  
bankruptcy 破產   az:} RE3o  
bearer 持票人   D_0sXIbg  
beneficiary 受益人  
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bequest 遺產   Z37Dv ;&ZD  
bill 票據   k ,ldi  
bill of exchange 匯票   s>I]_W)Pt  
bill of lading 提單   ^)Awj j9  
bills discounted 貼現票據   5,s@K>9l;  
bills payable 應付票據   O/FI>RT\H  
bills receivable 應收票據   `h'l"3l  
board of directors 董事會   4'*-[TKC  
bonds 債券   V0Oqq0\  
bonus 紅利   6vAZ
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book value 賬面價值   0m]QQGvJ{  
bookkeeper 簿記員   t0e5L{ QJ  
bookkeeping 簿記   d/j?.\  
branch office general ledger 支店往來賬戶   2ua!<^,  
broker 經紀人   `ovMfL.u  
brought down 接前   =v?P7;T  
brought forward 接上頁   5I1YB+$}e  
budget 預算   ,
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by-product 副產品   }xt^}:D  
by-product sales 副產品銷售   mz%
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capital 股本   , +J)`+pJx  
capital income 資本收益   IB|6\uKn  
capital outlay 資本支出   0$c(<+D  
capital stock 股本   b way+lh  
capital stock certificate 股票   f~\H|E8(  
carried down 移後   #<"od'{U  
carried forward 移下頁   035jU'  
cash 現金   YcX"Z~O6j=  
cash account 現金賬戶   X"d"a={]  
cash in bank 存銀行現金   /eH3 7H  
cash on delivery 交貨收款   J/K~8sc  
cash on hand 庫存現金   qQ^CSn98J  
cash payment 現金支付   [pEb`s  
cash purchase 現購   gAorb\
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cash sale 現沽   r u2M"]T  
cashier 出?#123;員   ,LxZbo!  
cashiers check 本票   FCEmg0qdjD  
certificate of deposit 存款單折   Qx,#Hj  
certificate of indebtedness 借據   Cy uRj[;B  
certified check 保付支票   O.X;w<F/V  
certified public accountant 會計師   aWJ BYw6{L  
charges 費用   I50LysM  
charge for remittances 匯水手續費   }=R0AKz!Cv  
charter 營業執照   ;f[##=tm  
chartered accountant 會計師   t !6sU]{  
chattles 動產   6>#8^{[  
check 支票   2bTS,N/>  
che stub 支票存根   kP[fhOpn  
closed account 己結清賬戶    <a$!S  
closing 結算   4[x`\  
closing entries 結賬紀錄   zn^7#$fC  
closing stock 期末存貨   r2+ZxM
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closing the book 結賬   +C7E]0!r  
columnar journal 多欄日記賬   DFQ`(1Q  
combination 聯合   :Bt,.uNC  
commission 佣金   4(P<'FK $  
commodity 商品   j0+D99{R  
common stock 普通股   o96c`a u  
company 公司   i0wBZ i?  
compensation 賠償   )8g&lyT  
compound interest 複利   I oJI|lP  
consignee 承銷人   qGV(p}$O  
consignment 寄銷   2>^(&95M  
consignor 寄銷人   9-{ +U,3)  
consolidated balance sheet 合併資產負債表   .hxFFk%5  
consolidated profit and loss account 合併損益表   M0lJyzJ  
consolidation 合併   E"p _!!1  
construction cost 營建成本   <) a$5"AP  
construction revenue 營建收入   -QJ8\/1>  
contract 合同   Kgi `@`  
control account 統制賬戶   "#gKI/[qxq  
copyright 版權   C4ktCN  
corporation 公司   3GKKC9C6  
cost 成本   o:ow"cOEf  
cost accounting 成本會計   mD% qDKI  
cost of labour 勞工成本   =J)-#|eZG  
cost of production 生產成本   . G25D  
cost of manufacture 製造成本   n_]B5U  
cost of sales 銷貨成本   6 l 2O>V  
cost price 成本價格   oXht$Q  
credit 貸方   9#1?Pt^{<  
credit note 收款通知單   _u6NaB  
creditor 債權人   rp<
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crossed check 橫線支票   G)NqIur*Z  
current account 往來活期賬戶   >6&Rytcc]  
current asset 流動資產   V > eG\  
current liability 流動負債   hNYO+LrI)  
current profit and loss 本期損益   eQ)*jeD  
debit 借方   <5j%!6zo  
debt 債務   Q'3tDc<  
debtor 債務人   LqI&1$#  
deed 契據   /^jl||'H,:  
deferred assets 遞延資產   vs+aUT C\  
deferred liabilities 遞延負債   G#`  
delivery 交貨   2i#Ekon  
delivery expense 送貨費   &$2d=q8mh  
delivery order 出貨單   Q6URaw#Yt`  
demand draft 即期匯票   q'y<UyT6  
demand note 即期票據   seAPVzWU U  
demurrage charge 延期費   <w*WL_P  
deposit 存款   T zS?WYF  
deposit slip 存款單   |BhL.  
depreciation 折舊   X!~y&[;[C  
direct cost 直接成本   PWp=}f.y  
direct labour 直接人工   XABP}|aWK  
director 董事   gzvgXZ1q"  
discount 折扣   L1G)/Vkw  
discount on purchase 進貨折扣   V>obMr^5  
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