[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。   VKa -  
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acceptance 承兌   \<ohe w  
account 賬戶   ~'/I[y4t  
accountant 會計員   &
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accounting 會計   IT \Pj_  
accounting system 會計制度  
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accounts payable 應付賬款   yKR0]6ahA  
accounts receivable 應收賬款   !X 3/2KRP7  
accumulated profits 累積利益   !*8x>,/>  
adjusting entry ?#123;整記錄   Rg*zUfu5%o  
adjustment ?#123;整   ag6hhkjA  
administration expense 管理費用   ZB-+bY  
advances 預付   'TPRGX~&  
advertising expense 廣告費   j[
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agency 代理   $"Oy }  
agent 代理人   \Yv<TzJ9  
agreement 契約   h-VpX6  
allotments 分配數   s^_E'j$  
allowance 津貼   9g" 1WZ!  
amalgamation 合併   .ON+ ( #n  
amortization 攤銷   ailj
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amortized cost 應攤成本   am
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annuities 年金   q?C) 5(  
applied cost 已分配成本   bTzVmqGY  
applied expense 已分配費用   ^ K8JE,  
applied manufacturing expense 己分配製造費用   |=.z0{A7H  
apportioned charge 攤派費用   md[FtcY\  
appreciation 漲價   UV>^[/^O  
article of association 公司章程   \mZ\1wzn'{  
assessment 課稅   p9<OXeY  
assets 資產   W%]sI n  
attorney fee 律師費   fTi,S)F'  
audit 審計   JL1%XQ i  
auditor 審計員   YBg
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average 平均數   4+mawyM  
average cost 平均成本   K[LTw_oE  
bad debt 壞賬   H 3 _7a9  
balance 餘額   (sw1HR  
balance sheet 資產負債表   :)nn/[>fC  
bank account 銀行賬戶   .kM74X=S  
bank balance 銀行結存   ak50]KYo  
bank charge 銀行手續費   l79jd%/m  
bank deposit 銀行存款   P[{w23`4  
bank discount 銀行貼現   3uwZ#   
bank draft 銀行匯票   ;% *e}w0  
bank loan 銀行借款   v>Il#  
bank overdraft 銀行透支   Y_`D5c:  
bankers acceptance 銀行承兌   YgaJ*%\  
bankruptcy 破產   Pf oAg*  
bearer 持票人   =K2Dxu_:  
beneficiary 受益人   xJ9_#$ngeM  
bequest 遺產   )61CrQiY  
bill 票據   X|L8s$>  
bill of exchange 匯票   wxZnuCO%H8  
bill of lading 提單   yy?|q
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bills discounted 貼現票據   1Qf21oN{  
bills payable 應付票據   HSx~Fs^J  
bills receivable 應收票據   =ox#qg.5  
board of directors 董事會    $JmL)r  
bonds 債券   :o$ R@l  
bonus 紅利    1$idF  
book value 賬面價值   *Rshzv[  
bookkeeper 簿記員   S6H=(l58  
bookkeeping 簿記   !?tWWU%P)  
branch office general ledger 支店往來賬戶   |aN0|O2  
broker 經紀人   vnz.81OR  
brought down 接前   `<t{NJ&f  
brought forward 接上頁   5fb,-`m.  
budget 預算   \{da|n-  
by-product 副產品   mU_?} }aK,  
by-product sales 副產品銷售   &F\J%#{  
capital 股本   }Iub{3 0mp  
capital income 資本收益   VO(Ck\i}  
capital outlay 資本支出   NpD}7t<EF  
capital stock 股本    w B5zp  
capital stock certificate 股票   %R;cXs4r  
carried down 移後   <E@7CG.=  
carried forward 移下頁   ?9
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cash 現金   #`GW7(M  
cash account 現金賬戶   U^ Z[6u  
cash in bank 存銀行現金   QAi(uL5   
cash on delivery 交貨收款   ~<, \=;b/  
cash on hand 庫存現金   ~1Tz[\H#R  
cash payment 現金支付   v\-"NHl  
cash purchase 現購   O( h
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cash sale 現沽   $},:z]%D  
cashier 出?#123;員   =&"Vf!7YR7  
cashiers check 本票   =[{Pw8['  
certificate of deposit 存款單折   G !1- 20  
certificate of indebtedness 借據  
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certified check 保付支票   F.A<e #e?
 
certified public accountant 會計師   a\}|ikiE  
charges 費用   vkq?z~GA  
charge for remittances 匯水手續費   [tMf KO  
charter 營業執照   LEhku4U.  
chartered accountant 會計師   ZX-9BJ`Q  
chattles 動產   lha)'
 
check 支票   8fM}UZI  
che stub 支票存根   +7 F7Kh  
closed account 己結清賬戶   8<n8joO0  
closing 結算   FZ=6x}QZ  
closing entries 結賬紀錄   ~n[LL)v  
closing stock 期末存貨   -(c
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closing the book 結賬   qoZ*sV  
columnar journal 多欄日記賬   iZMsN*9[  
combination 聯合   $:u,6|QsS=  
commission 佣金   +{hxEDz  
commodity 商品   sxThz7#i)  
common stock 普通股   V2VsJ  
company 公司   8@hzw~>  
compensation 賠償   $+
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compound interest 複利   x(]s#D!)  
consignee 承銷人   Qmn5umd=?\  
consignment 寄銷   d`~#uN {  
consignor 寄銷人   ys#M* {?  
consolidated balance sheet 合併資產負債表   eU%5CVH.v  
consolidated profit and loss account 合併損益表   T@yH.4D  
consolidation 合併   a|nlmH"l  
construction cost 營建成本   :m&`bq  
construction revenue 營建收入   ^<E+7  
contract 合同   m6;Xo}^w  
control account 統制賬戶   0[v:^H  
copyright 版權   ,o9)ohw  
corporation 公司   =R>Sxaq  
cost 成本   2M&4]d  
cost accounting 成本會計   x *qef_Hu  
cost of labour 勞工成本   Z$ftG7;P0  
cost of production 生產成本   }2NH>qvY  
cost of manufacture 製造成本   _5`M( ;hL2  
cost of sales 銷貨成本   _23sIUN c3  
cost price 成本價格   0'py7  
credit 貸方   zl: u@!'  
credit note 收款通知單   {Y0I A97,  
creditor 債權人   QK?5)[ J  
crossed check 橫線支票   mlVv3mVyR<  
current account 往來活期賬戶   dlT\VWMha(  
current asset 流動資產   ^1~/FU  
current liability 流動負債   4|2$b:t  
current profit and loss 本期損益   BPG)m,/b  
debit 借方   ("lcL2Bq  
debt 債務   .oK7E(QJ  
debtor 債務人   |iwTzlt*#  
deed 契據   xJ"Zg]d{  
deferred assets 遞延資產   ]~K&mNo  
deferred liabilities 遞延負債   cw5YjQ8 9  
delivery 交貨   ! 4o
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delivery expense 送貨費   > T-O3/KN  
delivery order 出貨單   XS!ZTb>[  
demand draft 即期匯票   @wFm])}0  
demand note 即期票據   i3%~G
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demurrage charge 延期費   :jUuw:\  
deposit 存款   `+f\Q2]Z  
deposit slip 存款單   Vks,3$  
depreciation 折舊   L3GJq{t  
direct cost 直接成本   X~DXx/9  
direct labour 直接人工   O,>&w5  
director 董事   z5vryhX_Z  
discount 折扣   {``}TsN  
discount on purchase 進貨折扣   qXhrK /  
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