[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。   ?VC[%sjwn  
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acceptance 承兌   E`vCYhf{  
account 賬戶   xWkCP2$?P  
accountant 會計員   : 4 9ttJl  
accounting 會計   TI '(  
accounting system 會計制度   V%
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accounts payable 應付賬款   3Z?"M  
accounts receivable 應收賬款   MExP'9  
accumulated profits 累積利益   Y:|_M3&'o  
adjusting entry ?#123;整記錄   J:6wFmU  
adjustment ?#123;整   $
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administration expense 管理費用   m1,?rqeb  
advances 預付   z?o16o-:  
advertising expense 廣告費   aH@Ux?-}  
agency 代理   E
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agent 代理人   CX](^yU_  
agreement 契約   d=<"sHO  
allotments 分配數   RU} M&&  
allowance 津貼   E]zTd$v6  
amalgamation 合併   V}?d ,.m`{  
amortization 攤銷   SQ*dC  
amortized cost 應攤成本   7A 7=~:l\G  
annuities 年金   )b<-=VR  
applied cost 已分配成本   __x2xtrH  
applied expense 已分配費用   vZEeb j  
applied manufacturing expense 己分配製造費用   tqI]S X  
apportioned charge 攤派費用   $nR1AOm}.B  
appreciation 漲價   U@#YKv  
article of association 公司章程   N>,`l  
assessment 課稅   QWt?` h=  
assets 資產   k-;%/:Om  
attorney fee 律師費  
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audit 審計   fiDwa ;,  
auditor 審計員   Jjt'R`t%t  
average 平均數   M%dJqwH5{
 
average cost 平均成本   ~G0\57;h  
bad debt 壞賬   ex_Zw+n  
balance 餘額   +eiM6* /0  
balance sheet 資產負債表   CiE  
bank account 銀行賬戶   5DgfrX  
bank balance 銀行結存   q}-q[p? 5  
bank charge 銀行手續費   SM> V o+  
bank deposit 銀行存款   {XC1B  
bank discount 銀行貼現   p
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bank draft 銀行匯票   S}=d74(/n  
bank loan 銀行借款   =-#>NlB$w  
bank overdraft 銀行透支   . J"g.Q  
bankers acceptance 銀行承兌   ')pXQ  
bankruptcy 破產   WfbG }%&J  
bearer 持票人   L_fu<W  
beneficiary 受益人   "P A
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bequest 遺產   MB$K ?"Y  
bill 票據   bn`1JI@S4  
bill of exchange 匯票   Uj!3H]d  
bill of lading 提單   oqzx}?0  
bills discounted 貼現票據   4k9O6  
bills payable 應付票據   
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bills receivable 應收票據   Uloa]X=Im8  
board of directors 董事會   0IHcyb  
bonds 債券   j{)_&|^{  
bonus 紅利   BMlnzi  
book value 賬面價值   O*MC"%T  
bookkeeper 簿記員   gXtyl]K:  
bookkeeping 簿記   Rs@2Pe$3  
branch office general ledger 支店往來賬戶   dZnAdlJ  
broker 經紀人   I[|5 DQ  
brought down 接前   =rBNEd  
brought forward 接上頁   FJ}RT*7_C  
budget 預算   :S Tj <  
by-product 副產品   o&2(xI2  
by-product sales 副產品銷售   Fb#_(I[ aj  
capital 股本   c(@V t&gE  
capital income 資本收益   Kyy CS>  
capital outlay 資本支出   _yje"  
capital stock 股本   y8T% g(  
capital stock certificate 股票   ]MjQr0&M  
carried down 移後  
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carried forward 移下頁   r5
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cash 現金   B%HG7  
cash account 現金賬戶   zyNg?_SM  
cash in bank 存銀行現金   xL,;(F\^  
cash on delivery 交貨收款   #R&Dgt  
cash on hand 庫存現金   aa!o::;  
cash payment 現金支付   |G.|ocj;  
cash purchase 現購   =]r<xON%S  
cash sale 現沽   `TNWLD@Z  
cashier 出?#123;員   2BA'Zu`  
cashiers check 本票   m'h`%0Tc  
certificate of deposit 存款單折   iU^
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certificate of indebtedness 借據    M1><K:  
certified check 保付支票   BbA7X  
certified public accountant 會計師   %";bgU2
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charges 費用   CR$\$-  
charge for remittances 匯水手續費   s{v!jZ  
charter 營業執照   I_"1.  
chartered accountant 會計師   8r@_b  
chattles 動產   VUF^ r7e  
check 支票   H+&c=~D\_  
che stub 支票存根   hr9[$4'H  
closed account 己結清賬戶   ;0lHi4
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closing 結算   aiP.\`>}  
closing entries 結賬紀錄   b(8#*S!U  
closing stock 期末存貨   T%kr&XsQX  
closing the book 結賬   :f?};t+  
columnar journal 多欄日記賬   h$`P|#V&  
combination 聯合   Ba$&4?8  
commission 佣金   V4]t=3>  
commodity 商品   M
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common stock 普通股   XW]'by  
company 公司   qx3@]9  
compensation 賠償   }E626d}uA  
compound interest 複利   m44Ab6gpsb  
consignee 承銷人   .W_'6Q+  
consignment 寄銷   V gLnpPOQ  
consignor 寄銷人   \{W}  
consolidated balance sheet 合併資產負債表   Y%AVC9(  
consolidated profit and loss account 合併損益表   p8CDFLuV  
consolidation 合併   I^h^QeBis  
construction cost 營建成本   `Paz   
construction revenue 營建收入   tOx)t$ix  
contract 合同   nM*-Dy3ou  
control account 統制賬戶   +C4UM9  
copyright 版權   {DzOXTI[Y  
corporation 公司   Ke0j8|  
cost 成本   1"pvrX}  
cost accounting 成本會計   SGi(Zk
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cost of labour 勞工成本   &jJj6 +P\  
cost of production 生產成本   IKT3T_\-I  
cost of manufacture 製造成本   Y.9s-g  
cost of sales 銷貨成本   +AGI)uQQ  
cost price 成本價格   
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credit 貸方   I<p- o/TP  
credit note 收款通知單   E1)7gio  
creditor 債權人   X6lkz*M.  
crossed check 橫線支票   [ +w=  
current account 往來活期賬戶   WCc7 MK  
current asset 流動資產   .wj?}Fr?97  
current liability 流動負債   ^E c);Z  
current profit and loss 本期損益   no6q3<re  
debit 借方   n#F:(MSOp  
debt 債務   l] -mdq/C  
debtor 債務人   Yyl(<,Yi  
deed 契據   oC"1{ybyl  
deferred assets 遞延資產   .UJp#/EHs  
deferred liabilities 遞延負債   WCf?_\cG  
delivery 交貨   8_yhV{  
delivery expense 送貨費   \]bAXa{ p  
delivery order 出貨單   #^|"dIZ_M  
demand draft 即期匯票   h B@M5Mc$  
demand note 即期票據   b#XY.+ *0  
demurrage charge 延期費   3[*E>:)qh  
deposit 存款   vU
tA@  
deposit slip 存款單   i7N|p9O.  
depreciation 折舊   g<ZB9;FX %  
direct cost 直接成本   tWD5Yh>.?$  
direct labour 直接人工   2y"]rUS`  
director 董事   z=YHRS  
discount 折扣   $^[^]Q  
discount on purchase 進貨折扣   [nL{n bli  
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