[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。   @[zPN[z.  
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acceptance 承兌   z2! NBOv  
account 賬戶   &#.XLe\y  
accountant 會計員   w \0=L=J  
accounting 會計   nImRU.;P  
accounting system 會計制度   .eZ4?|at.F  
accounts payable 應付賬款   I"sKlMD  
accounts receivable 應收賬款   wi*Ke2YKP  
accumulated profits 累積利益   e[915Q_  
adjusting entry ?#123;整記錄   6J
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adjustment ?#123;整   s26s:A3rh  
administration expense 管理費用   7_#v_ A^  
advances 預付   M%&`&{  
advertising expense 廣告費   K* [cJ cY+  
agency 代理   f=~@e#U  
agent 代理人   .j7|;Ag  
agreement 契約   ]}>GUXe)^  
allotments 分配數    +tfmBZl^  
allowance 津貼   ?\$77k  
amalgamation 合併   BH
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amortization 攤銷   Y0|~]J(B  
amortized cost 應攤成本   ~ D3'-,n[  
annuities 年金   e"^1- U\  
applied cost 已分配成本   nkN]z ^j  
applied expense 已分配費用   Gjy'30IF  
applied manufacturing expense 己分配製造費用   \iowAo$  
apportioned charge 攤派費用   PK3T@Qv89  
appreciation 漲價   ^Po\:x%o  
article of association 公司章程   1%EY!14G+  
assessment 課稅   Ks7s2vK^  
assets 資產   'kW`62AX
 
attorney fee 律師費   zK
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audit 審計   >)#*}JI  
auditor 審計員   /"iYEr%_  
average 平均數   'ARQ7 Q[`  
average cost 平均成本   1grrb&K  
bad debt 壞賬   rX;
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balance 餘額   dqF--)Nb  
balance sheet 資產負債表   b;soMilz  
bank account 銀行賬戶   ]
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bank balance 銀行結存   u=rY  
bank charge 銀行手續費   Yl-09)7s  
bank deposit 銀行存款   i
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bank discount 銀行貼現   3%<ia$  
bank draft 銀行匯票   x(mY$l,il  
bank loan 銀行借款   Grjm9tbX}  
bank overdraft 銀行透支   Q~-gtEv+&  
bankers acceptance 銀行承兌   'Iu$4xo`[  
bankruptcy 破產   z)|56 F7'  
bearer 持票人   #exE~@fy-  
beneficiary 受益人   i"w$D{N  
bequest 遺產   m?<C\&)6x  
bill 票據   qQpR gzw  
bill of exchange 匯票   : O//A6v  
bill of lading 提單   W4>8
 
bills discounted 貼現票據   ^{~y+1lt'  
bills payable 應付票據   B*D`KA  
bills receivable 應收票據   H.i_,ZF  
board of directors 董事會   Z71"d"  
bonds 債券   )QI]b4[  
bonus 紅利   _
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book value 賬面價值   (5G^"Srw  
bookkeeper 簿記員   pOH_ CXw  
bookkeeping 簿記   5,?9#n\E,  
branch office general ledger 支店往來賬戶   ^8V]g1]fiG  
broker 經紀人   CH9#<?l  
brought down 接前   j/^0q90QO  
brought forward 接上頁   _Dk;U*2  
budget 預算   /3+7a\|mKr  
by-product 副產品   W*U\79H  
by-product sales 副產品銷售   {mkYW
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capital 股本   1YM04*H  
capital income 資本收益   rvr Ok  
capital outlay 資本支出   \W1?Qc1]  
capital stock 股本   u.!Pda  
capital stock certificate 股票   3s>&h-E  
carried down 移後   `+* Mr  
carried forward 移下頁   26\1tOj Np  
cash 現金   B~~rLo:a  
cash account 現金賬戶   z),l&7  
cash in bank 存銀行現金   *y N,e.t  
cash on delivery 交貨收款   *;o=hM)Tp  
cash on hand 庫存現金   TR:D  
cash payment 現金支付   rcQ?E=V2O  
cash purchase 現購   %W`pTvF  
cash sale 現沽   `^w5/v#  
cashier 出?#123;員   g~Q#U;]  
cashiers check 本票   [#2= w  
certificate of deposit 存款單折   P5aHLNit  
certificate of indebtedness 借據   k87B+0QEL  
certified check 保付支票   !-2S(8  
certified public accountant 會計師   \h #vL  
charges 費用   \=83#*KK  
charge for remittances 匯水手續費   L'['7  
charter 營業執照   UGR5ILf  
chartered accountant 會計師   !_V*VD  
chattles 動產   *M KVm)Iv  
check 支票   eUBk^C]\  
che stub 支票存根   *(r85lEou)  
closed account 己結清賬戶   ;%U`lE0  
closing 結算   qtgj"4,:`  
closing entries 結賬紀錄   VMtR4!:q  
closing stock 期末存貨    '5[L []A  
closing the book 結賬   [ ra[~  
columnar journal 多欄日記賬   W ddU|-W  
combination 聯合   0>.'w\,87B  
commission 佣金    i4Fw+Z  
commodity 商品   5Z;Py"%  
common stock 普通股   #UGbSOoCtn  
company 公司   /nC"'d(#  
compensation 賠償   Z/ThYbk  
compound interest 複利   2Jj`7VH>  
consignee 承銷人   -G *u2i_*  
consignment 寄銷   xp,H5 m%  
consignor 寄銷人   *4.f*3*  
consolidated balance sheet 合併資產負債表   TYLf..i<  
consolidated profit and loss account 合併損益表   wBmbn=>#S  
consolidation 合併   )fCl<KG*  
construction cost 營建成本   (D~mmffY1  
construction revenue 營建收入   g\6(ezUF*  
contract 合同   A 7TP1  
control account 統制賬戶   dn`#N^Od  
copyright 版權   n287@Y4Ru  
corporation 公司   5Pv>`E2^  
cost 成本   6o6m"6  
cost accounting 成本會計   9N u;0  
cost of labour 勞工成本   +/UInAM  
cost of production 生產成本   j&#p&`B  
cost of manufacture 製造成本   -|ee=BV  
cost of sales 銷貨成本   guf+AVPno  
cost price 成本價格   VT0I1KQx.  
credit 貸方   3EzI~Zsx  
credit note 收款通知單   LTJ|EXYA  
creditor 債權人   E7j]"\~i  
crossed check 橫線支票   'RG`DzuF  
current account 往來活期賬戶   jPbL3"0A&  
current asset 流動資產   4\-kzGgmo  
current liability 流動負債   2>s:wABb /  
current profit and loss 本期損益   gE8>5_R|  
debit 借方   242lR0#aY  
debt 債務   HK ;C*;vC%  
debtor 債務人   7] ~'8  
deed 契據   2M|jWy_  
deferred assets 遞延資產   #>!!#e!*  
deferred liabilities 遞延負債   hQX|wWh  
delivery 交貨   9BHl2<&V  
delivery expense 送貨費   &;C|=8eB  
delivery order 出貨單   Yz{UP)TC  
demand draft 即期匯票   WI~';dK2]  
demand note 即期票據   PRf2@0
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demurrage charge 延期費   !5p01]7  
deposit 存款   bD49$N?>  
deposit slip 存款單   Y}F+4  
depreciation 折舊   JqFFI:Q5
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direct cost 直接成本   vY.p~3q :)  
direct labour 直接人工   Ak|jJ
 
director 董事   JJ[J'xl@  
discount 折扣   ~sk 4v:-  
discount on purchase 進貨折扣   y'Wz*}8pr  
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