[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。   Nx99dr  
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acceptance 承兌   _#+i;$cO-X  
account 賬戶   J8jbtL O'  
accountant 會計員   yZ`\.GgC^&  
accounting 會計   r* U6govky  
accounting system 會計制度   fc91D]c  
accounts payable 應付賬款   d^7<l_u~ !  
accounts receivable 應收賬款   }sFHb[I &  
accumulated profits 累積利益   ZM"t.  
adjusting entry ?#123;整記錄   Vh&uSi1V  
adjustment ?#123;整   9:1ZL_yf  
administration expense 管理費用   t?
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advances 預付   u>BR WN  
advertising expense 廣告費   w"~T5%p  
agency 代理   ?1YK
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agent 代理人   9I,Trk@&  
agreement 契約   s SDBl~g  
allotments 分配數   /O9z-!Jz  
allowance 津貼   \|Mz'*  
amalgamation 合併   t4h* re+  
amortization 攤銷   FGC[yz1g:  
amortized cost 應攤成本   NunT1ved  
annuities 年金   -{dwLl_  
applied cost 已分配成本   y0xte&  
applied expense 已分配費用   ^Kn}{m/3Y  
applied manufacturing expense 己分配製造費用   ;yr'K  
apportioned charge 攤派費用   +U[A.^t  
appreciation 漲價   /wQD
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article of association 公司章程   }q^CR(h (R  
assessment 課稅   CGQ`i  
assets 資產   37VSE@Z+  
attorney fee 律師費   Z',pQ{rD  
audit 審計   S;Vj5  
auditor 審計員   gD-<^Q-  
average 平均數   ZPXxrmq%  
average cost 平均成本   bFcI\Q{4  
bad debt 壞賬   ; X8eZQ  
balance 餘額   sPut@4[S  
balance sheet 資產負債表   G=DRz F  
bank account 銀行賬戶   L9T|*?||  
bank balance 銀行結存   ,+WDa%R  
bank charge 銀行手續費   [l0>pHl@  
bank deposit 銀行存款   )gZ yW  
bank discount 銀行貼現   % _N-:.S  
bank draft 銀行匯票   yovC~  
bank loan 銀行借款   jVr:O`  
bank overdraft 銀行透支   OF}vY0oiw?  
bankers acceptance 銀行承兌   -Wf 2m6t  
bankruptcy 破產   2QdqVwm  
bearer 持票人   rAgb<D@,H  
beneficiary 受益人   _qr?v=,-A  
bequest 遺產   'bTtdFvJ  
bill 票據   (m13 ong  
bill of exchange 匯票   n}EH{k9#  
bill of lading 提單   T)MKhK9\Ab  
bills discounted 貼現票據   +Y-Gp4"  
bills payable 應付票據   5LR k) @t  
bills receivable 應收票據   EW]rD  
board of directors 董事會   "d%o%  
bonds 債券   ;tlvf?0!  
bonus 紅利   `KB;3L  
book value 賬面價值   fC&hi6  
bookkeeper 簿記員   K9]L>Wj  
bookkeeping 簿記   X3@Uih}|  
branch office general ledger 支店往來賬戶   3v\}4)A[  
broker 經紀人   xQ%N% `  
brought down 接前   uWkW T.>$  
brought forward 接上頁   7*.nd
 
budget 預算   9! ;/+P  
by-product 副產品   JD9)Qelw^$  
by-product sales 副產品銷售   I|(r1.[K  
capital 股本   wt]onve}%  
capital income 資本收益   `p#tx.o  
capital outlay 資本支出   1aDx 6Mq  
capital stock 股本   s+DOr$\  
capital stock certificate 股票   vhvFBx0  
carried down 移後   "Doz~R\\  
carried forward 移下頁   -%,=%FBi~4  
cash 現金   {\hjKP   
cash account 現金賬戶   BlnR{Y  
cash in bank 存銀行現金   R.(PZCvS  
cash on delivery 交貨收款   S"HdjEF7\  
cash on hand 庫存現金    0~4Ww=#  
cash payment 現金支付   ^,}1^?*  
cash purchase 現購   HAwdu1$8  
cash sale 現沽   ?fW['%  
cashier 出?#123;員   jl9hFubwW  
cashiers check 本票   5If.[j{  
certificate of deposit 存款單折   z9Z4MXl  
certificate of indebtedness 借據   w{mw?0  
certified check 保付支票   MQ#k`b#()  
certified public accountant 會計師   z.lIlp2:  
charges 費用   "zj[v1K9-A  
charge for remittances 匯水手續費   OYSq)!:  
charter 營業執照   7cB/G:{  
chartered accountant 會計師   9:R3+,ZN  
chattles 動產   jIEntk  
check 支票   Hsn'"  
che stub 支票存根   xqs ,4bcbY  
closed account 己結清賬戶   H-\Ym}BGu  
closing 結算   dIW@L  
closing entries 結賬紀錄   hi`[  
closing stock 期末存貨   .dI".L  
closing the book 結賬   ~y{_NgMo  
columnar journal 多欄日記賬   'Fy"|M;2  
combination 聯合   > a;iX.K  
commission 佣金    LAkBf  
commodity 商品   60;_^v  
common stock 普通股   LTxP@pr  
company 公司   ]~2iducB,  
compensation 賠償   v*[UG^+)  
compound interest 複利   i\
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consignee 承銷人   {0~\T[qm  
consignment 寄銷   4%2A
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consignor 寄銷人   DkX^b:D*f  
consolidated balance sheet 合併資產負債表   )r^vrCNy>  
consolidated profit and loss account 合併損益表   HjIIhl?UY  
consolidation 合併   7Xx3s@  
construction cost 營建成本   O}>@G  
construction revenue 營建收入   D=Q.Q  
contract 合同   ?5FlbiT  
control account 統制賬戶   2xf#@`U  
copyright 版權   @Ddz|4vEi  
corporation 公司   .W^B(y(tA  
cost 成本   f"RC(("6W  
cost accounting 成本會計   U0t|i'Hx  
cost of labour 勞工成本   KCO.8=y3  
cost of production 生產成本   &Ts!#OcB,  
cost of manufacture 製造成本   eZEk$W%  
cost of sales 銷貨成本   ").gPmC  
cost price 成本價格   TG[u3Y4  
credit 貸方   n&Ckfo_D  
credit note 收款通知單   0N^+d,Xt.  
creditor 債權人   EjL]#,QR  
crossed check 橫線支票  
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current account 往來活期賬戶   ]XU4nNi  
current asset 流動資產   yUj`vu2  
current liability 流動負債   m^!:n$  
current profit and loss 本期損益   FY^2 Y  
debit 借方   G&xtL  
debt 債務   $m;`O_-T  
debtor 債務人   w]t'2p-'  
deed 契據   1^LdYO?g'  
deferred assets 遞延資產   +@=V}IO  
deferred liabilities 遞延負債   \o}T0YX  
delivery 交貨   w+/`l*  
delivery expense 送貨費   ~4khIz  
delivery order 出貨單   QuqznYSY{  
demand draft 即期匯票  
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demand note 即期票據   '{cSWa| #  
demurrage charge 延期費   +=jS!  
deposit 存款   YZ5,K6u  
deposit slip 存款單   RI@\cJ\}  
depreciation 折舊   o>_})WM1[  
direct cost 直接成本   Sp492W+
 
direct labour 直接人工   JD#x+~pb,8  
director 董事   iP0m1  
discount 折扣   iI{L>  
discount on purchase 進貨折扣   <Cv(@A->  
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