[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。   f|X[gL,B  
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acceptance 承兌   Q8 -3RgAw  
account 賬戶   D8k*0ei&  
accountant 會計員   L&:M8xiA~$  
accounting 會計    &|/
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accounting system 會計制度   &\&'L|0F  
accounts payable 應付賬款   6 eD(dZ  
accounts receivable 應收賬款   z8g=;><  
accumulated profits 累積利益   p9/bzT34.  
adjusting entry ?#123;整記錄   $TR=3[j  
adjustment ?#123;整   k|^vCZ<(x  
administration expense 管理費用   B:e.gtM5  
advances 預付   (})]H:W7  
advertising expense 廣告費   1T!cc%ah  
agency 代理   UV?[d:\>'  
agent 代理人   1pWk9Xuh  
agreement 契約   ah 4kA LO  
allotments 分配數   buRhQ"  
allowance 津貼   ~af8p {  
amalgamation 合併   <"N:rn{Qq  
amortization 攤銷   xy2\'kS`G  
amortized cost 應攤成本   {*sGhGwr  
annuities 年金   ';_1rh   
applied cost 已分配成本   o(:{InpV%A  
applied expense 已分配費用   7Aqn[1{_O  
applied manufacturing expense 己分配製造費用   W5pn;u- sz  
apportioned charge 攤派費用   ex.+'m<g  
appreciation 漲價   dI!8S  
article of association 公司章程   M#ZT2~+CT  
assessment 課稅   S<V-ZV&_:U  
assets 資產   L?C\Q^0"`G  
attorney fee 律師費   aZP2
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audit 審計   &xgZFSq  
auditor 審計員   T
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average 平均數   KCE=|*6::|  
average cost 平均成本   HB%K|&!+  
bad debt 壞賬   uG4$2  
balance 餘額   >Q&CgGpW$  
balance sheet 資產負債表   `a-Bji?  
bank account 銀行賬戶   B@d1xjp)']  
bank balance 銀行結存    "";=DH  
bank charge 銀行手續費   ?'Cb-C_  
bank deposit 銀行存款   Bu&So|@TL  
bank discount 銀行貼現   3be6p  
bank draft 銀行匯票   `4_c0q)N4  
bank loan 銀行借款   dQ,Q+ON>  
bank overdraft 銀行透支   ^,LtEwd~Y  
bankers acceptance 銀行承兌   K6-6
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bankruptcy 破產   S,XKW(5  
bearer 持票人  
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beneficiary 受益人   v3-5"q!Sq  
bequest 遺產   ;r3}g"D@  
bill 票據   (9E( Q*J5x  
bill of exchange 匯票   lHcA j{6  
bill of lading 提單   ?gU}[]  
bills discounted 貼現票據   UnP|]]o:I  
bills payable 應付票據   Cc2MYm8  
bills receivable 應收票據   w"1x=+  
board of directors 董事會   Mw+v"l&mU  
bonds 債券   '|_/lz$h  
bonus 紅利   \Fq1^ 8qa  
book value 賬面價值   ea2 `q  
bookkeeper 簿記員   fSbS(a
 
bookkeeping 簿記   a%v>eXc  
branch office general ledger 支店往來賬戶   D'<$ g  
broker 經紀人   "$r1$mBi  
brought down 接前   hzq5![/sV  
brought forward 接上頁   Z4#v~!  
budget 預算   r5[4h'f  
by-product 副產品   dIvy!d2l  
by-product sales 副產品銷售   p=H3Q?HJ}  
capital 股本    >9{zQf!  
capital income 資本收益   #,TELzUVE  
capital outlay 資本支出   Vu%n&uF  
capital stock 股本   ZvH?3Jy  
capital stock certificate 股票   *Z >  
carried down 移後   Oo1ecbY  
carried forward 移下頁   S"Kq^DN  
cash 現金   5?w.rcN[j  
cash account 現金賬戶   0Q`&inwh  
cash in bank 存銀行現金   Xo\S9,s{  
cash on delivery 交貨收款   fCg@FHS&^  
cash on hand 庫存現金   3-iD.IAUm@  
cash payment 現金支付   Od-Ax+Hp  
cash purchase 現購   nZxSMN0]  
cash sale 現沽   8TW5(f
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cashier 出?#123;員   Cs#w72N  
cashiers check 本票   _KN: o10
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certificate of deposit 存款單折   yyjw?#\8  
certificate of indebtedness 借據   $~G@   
certified check 保付支票   _$5@uL{n"^  
certified public accountant 會計師   kutJd{68  
charges 費用   \s
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charge for remittances 匯水手續費   "W5rx8a  
charter 營業執照   !9D1 Fa  
chartered accountant 會計師   >Mw'e Q0(y  
chattles 動產   )b9_C O}  
check 支票   uFo/s &6K  
che stub 支票存根   \E77SO,$  
closed account 己結清賬戶   l sr?b  
closing 結算   `BjR.xMv  
closing entries 結賬紀錄   +?Ez} BP  
closing stock 期末存貨   BPewc9RxV  
closing the book 結賬   ceG&,a$\  
columnar journal 多欄日記賬   m]P/if7  
combination 聯合   eF5;[ v  
commission 佣金   G|*G9nQ  
commodity 商品   qe%
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common stock 普通股   -?z\5z  
company 公司   '%&z.{  
compensation 賠償   c]NN'9G!{  
compound interest 複利   #x)8f3I  
consignee 承銷人   Kp&3=e;vn{  
consignment 寄銷   l `R KqT+  
consignor 寄銷人   dlR_ckp  
consolidated balance sheet 合併資產負債表   mX;H((  
consolidated profit and loss account 合併損益表   B`1kGEx .  
consolidation 合併   M)O[j}N  
construction cost 營建成本   uY]0dyI  
construction revenue 營建收入   %Kl(>{N  
contract 合同   e2wvc/gG6  
control account 統制賬戶   V%51k{  
copyright 版權   Y{+3}drJE  
corporation 公司   dp<$Zw8BE  
cost 成本   9go))&`PJL  
cost accounting 成本會計   CN\=9Rvs  
cost of labour 勞工成本   `{o$F ::(  
cost of production 生產成本   =$&&[&  
cost of manufacture 製造成本   `HyF_m>\  
cost of sales 銷貨成本   ,v7Q*3  
cost price 成本價格   U=QA  e  
credit 貸方   dB7ZT0L\  
credit note 收款通知單   Ww`&i  
creditor 債權人   yWY|]Pp  
crossed check 橫線支票   kceyuD$3G  
current account 往來活期賬戶   QC7k~I8  
current asset 流動資產   F
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current liability 流動負債   F0.zi>5  
current profit and loss 本期損益   ) EXJ   
debit 借方   $3\
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debt 債務   z_n\5.  
debtor 債務人   `eD1|Go9  
deed 契據   5v|EAjB6o  
deferred assets 遞延資產   ?1w"IjUS  
deferred liabilities 遞延負債   f^e&hyC   
delivery 交貨   0OW
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delivery expense 送貨費   ;4kT?3$l  
delivery order 出貨單   0Oap39  
demand draft 即期匯票   ti2  
demand note 即期票據   J\A8qh8  
demurrage charge 延期費   V
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deposit 存款   r?3Aqi"  
deposit slip 存款單   "~\*If  
depreciation 折舊   Ep ">v>"  
direct cost 直接成本   %{'4. ,  
direct labour 直接人工   0*yJ %  
director 董事   R=$Ls6z  
discount 折扣   _#pnjo  
discount on purchase 進貨折扣   i/$SN-5}1  
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