[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。   zR"cj  
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acceptance 承兌   ZEP?~zV\A  
account 賬戶   *GT=U(d  
accountant 會計員   513,k$7  
accounting 會計   ->
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accounting system 會計制度   3e_tT8
  
accounts payable 應付賬款   j[G`p^ul  
accounts receivable 應收賬款   fZGY'o&5  
accumulated profits 累積利益   C0wtMD:G  
adjusting entry ?#123;整記錄   )U@9dV7u  
adjustment ?#123;整   HN7CcE+l  
administration expense 管理費用   B>,eHXW  
advances 預付   4ax{Chn  
advertising expense 廣告費   ?[ xgt)  
agency 代理   (%my:\>l  
agent 代理人   ;M:AcQZ|_  
agreement 契約   G;Li!H  
allotments 分配數   ^#9385  
allowance 津貼   T8XrmR&?PX  
amalgamation 合併   ge~@}&#iO@  
amortization 攤銷   IiU>VLa  
amortized cost 應攤成本   [jMN* p?  
annuities 年金   xE/?ncTK^  
applied cost 已分配成本   e97G]XLR  
applied expense 已分配費用   (bsx|8[  
applied manufacturing expense 己分配製造費用   m=dNJF  
apportioned charge 攤派費用   QJ|@Y(KV0  
appreciation 漲價   De?VZ2o9"  
article of association 公司章程   AkhG~L  
assessment 課稅   FlqGexY5  
assets 資產   IPQRdBQ  
attorney fee 律師費   b}[S+G-9W  
audit 審計   "tJ+v*E  
auditor 審計員   smP4KC"I(d  
average 平均數   sy: xA w  
average cost 平均成本   l5[5Y6c>  
bad debt 壞賬   w'S, {GW  
balance 餘額   cS ~OxAS  
balance sheet 資產負債表    :Sq]|)  
bank account 銀行賬戶   g jS|3ED  
bank balance 銀行結存   @)Qgy}*5  
bank charge 銀行手續費   l2D*b93  
bank deposit 銀行存款   LP2~UVq  
bank discount 銀行貼現   #
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bank draft 銀行匯票   lSxb:$g  
bank loan 銀行借款   [&)]-2w2  
bank overdraft 銀行透支    LgqQr6y"  
bankers acceptance 銀行承兌   -ss= c
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bankruptcy 破產   w0Qtr>"  
bearer 持票人   3$|/7(M&DA  
beneficiary 受益人   e;]tO-Nu  
bequest 遺產   ['d9sEv.  
bill 票據   g`XngRb|j  
bill of exchange 匯票   ^HKXm#vAB  
bill of lading 提單   yW_yHSx;  
bills discounted 貼現票據   u`pTFy  
bills payable 應付票據   jLAEHEs  
bills receivable 應收票據   LrB 0x>  
board of directors 董事會   8=8hbdy;  
bonds 債券   kf, &t   
bonus 紅利   vObZ|>.J~O  
book value 賬面價值   2HX/@ERhmu  
bookkeeper 簿記員   e4z`:
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bookkeeping 簿記   >)>f~>  
branch office general ledger 支店往來賬戶   YpZB-9Krf  
broker 經紀人   6(n0{A  
brought down 接前   $0])%   
brought forward 接上頁   9vI~vl l  
budget 預算   a<cw
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by-product 副產品   mRk)5{  
by-product sales 副產品銷售   =sJ?]U  
capital 股本   \J'}CX*aQ  
capital income 資本收益   =[B\50]  
capital outlay 資本支出   _$~>O7  
capital stock 股本   ]aX@(3G1s  
capital stock certificate 股票   VkQ@c;C  
carried down 移後   p3s i\Fm!  
carried forward 移下頁   I^NDJdxd  
cash 現金   #<{v~sVp&  
cash account 現金賬戶   `TrWtSwv  
cash in bank 存銀行現金   #;[G>-tC  
cash on delivery 交貨收款   D#;7S'C  
cash on hand 庫存現金   zakhJ  
cash payment 現金支付   N\{"&e  
cash purchase 現購   #]` uH{  
cash sale 現沽   H
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cashier 出?#123;員   waMF~#PJlt  
cashiers check 本票   I)HO/i6>3  
certificate of deposit 存款單折   %M6OLq!K  
certificate of indebtedness 借據   \8vP"Kr  
certified check 保付支票    a_?sJ  
certified public accountant 會計師   9"~ FKMN  
charges 費用   y|`-)fY  
charge for remittances 匯水手續費   zsL@0]e&  
charter 營業執照   -/f$s1  
chartered accountant 會計師   %rwvY`\  
chattles 動產   !KHgHKEW^  
check 支票   <WXVUEea  
che stub 支票存根   U^m#!hp  
closed account 己結清賬戶   m2]N%Y  
closing 結算   qng ~,m  
closing entries 結賬紀錄   RQVu~7d[  
closing stock 期末存貨   pMfb(D"  
closing the book 結賬   u`MMK4 %  
columnar journal 多欄日記賬   wh$bDTCj  
combination 聯合   MN?aPpr>  
commission 佣金   '$ei3  
commodity 商品   gOF^?M11x  
common stock 普通股   7=-Yxt  
company 公司   QiK>]xJ'  
compensation 賠償   yw1&I^7  
compound interest 複利   U1\7Hcs$  
consignee 承銷人   3?Pg ;  
consignment 寄銷   0 QTI;3  
consignor 寄銷人   &Ok1j0~~  
consolidated balance sheet 合併資產負債表   {_9O4 + &  
consolidated profit and loss account 合併損益表   DbGS]k<$  
consolidation 合併   +O}Ik.w  
construction cost 營建成本   80lei  
construction revenue 營建收入   >kXscbRL7  
contract 合同   abo=v<mR  
control account 統制賬戶   ;V,
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copyright 版權   ,#Z%0NLe  
corporation 公司   a OD
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cost 成本   +x]/W|5  
cost accounting 成本會計   g~hMOI?KK^  
cost of labour 勞工成本   c'oiW )8;A  
cost of production 生產成本   O<S.fr,  
cost of manufacture 製造成本   +_GS@)L`%  
cost of sales 銷貨成本   ?I+L  
cost price 成本價格   bRAD_  
credit 貸方   JR!-1tnc  
credit note 收款通知單   =%<=Bn  
creditor 債權人   U5Hi9fe  
crossed check 橫線支票   CsZ~LQ=DB  
current account 往來活期賬戶   al e'-V)5  
current asset 流動資產   }c/p;<  
current liability 流動負債   >Hf {Mx{<  
current profit and loss 本期損益   sfF~
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debit 借方   s%)f<3=a  
debt 債務   ifDWN*k6  
debtor 債務人   U1 _"D+XB  
deed 契據   V}y]<  
deferred assets 遞延資產   juF9:Eah  
deferred liabilities 遞延負債   56;u7  
delivery 交貨   dl4n-*h  
delivery expense 送貨費   jVff@)_S  
delivery order 出貨單   YBt=8`r  
demand draft 即期匯票   EGXvz)y  
demand note 即期票據   c p"K?)  
demurrage charge 延期費   ZHTi4JY  
deposit 存款   ~?\U];l  
deposit slip 存款單   f,G*e367:  
depreciation 折舊   }0'LKwIR  
direct cost 直接成本   ?fxM1
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direct labour 直接人工   t^01@ejM+  
director 董事   oU\]#e^  
discount 折扣   /4x\}qvU  
discount on purchase 進貨折扣   v>8.TE~2  
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