[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。   ZfalB  
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acceptance 承兌   y\0<f `v6  
account 賬戶   {.F``2  
accountant 會計員  
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accounting 會計   +W| MAJtg  
accounting system 會計制度   \bAsn89O  
accounts payable 應付賬款   GBOz,_pw  
accounts receivable 應收賬款   3&i8C,u]/O  
accumulated profits 累積利益   \%\b*OO  
adjusting entry ?#123;整記錄   f:
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adjustment ?#123;整   -f?Rr:#  
administration expense 管理費用   9HMW!DSK`  
advances 預付   _i [.5  
advertising expense 廣告費   tV2SX7N  
agency 代理   etF?,^)h=g  
agent 代理人   YbZ<=ZzO4  
agreement 契約   ( 8+_~_  
allotments 分配數   wqDRFZ1*P  
allowance 津貼   /_~b~3 {u  
amalgamation 合併   a(CZGIB  
amortization 攤銷   4f,D3e%T|  
amortized cost 應攤成本   !fdni}f)  
annuities 年金   -,jJ{Y~  
applied cost 已分配成本   kf~7
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applied expense 已分配費用   L^PZ\OC  
applied manufacturing expense 己分配製造費用   }%k,PYe/  
apportioned charge 攤派費用   Yjz'lWg  
appreciation 漲價   Zrfp4SlZZ  
article of association 公司章程   8OC5L1  
assessment 課稅   j}YZl@dYV  
assets 資產   -F,o@5W>Y  
attorney fee 律師費   2cfzLW(  
audit 審計   A?Jm59{w  
auditor 審計員   QC>I<j&`!  
average 平均數   )CS
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average cost 平均成本   aq3
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bad debt 壞賬   JA7HO|  
balance 餘額   J)(H-xvV  
balance sheet 資產負債表   2 YK4SL  
bank account 銀行賬戶   }]sI?&xB  
bank balance 銀行結存   ?!(/;RU1  
bank charge 銀行手續費   X?$Eb  
bank deposit 銀行存款   % o<&O(Y  
bank discount 銀行貼現   2a*1q#MpAt  
bank draft 銀行匯票   BX
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bank loan 銀行借款   #V-qS/ q"  
bank overdraft 銀行透支   SqY;2:  
bankers acceptance 銀行承兌   sw*k(i  
bankruptcy 破產   Y5LESZWo  
bearer 持票人   P,AS`=z  
beneficiary 受益人   G~)jk+Qq  
bequest 遺產   4s*P5w_'/  
bill 票據   q,d]i/T  
bill of exchange 匯票   U0u@[9!  
bill of lading 提單   Zx25H"5j  
bills discounted 貼現票據   $V?zJ:a>L  
bills payable 應付票據   Fy-nV%P  
bills receivable 應收票據   bf3LNV|  
board of directors 董事會   Wf_aEW&n  
bonds 債券   _5M!ec  
bonus 紅利   Jf`;F :  
book value 賬面價值   !_<.6ja  
bookkeeper 簿記員   Y'/`?CK  
bookkeeping 簿記   =Z/'|;Vd_x  
branch office general ledger 支店往來賬戶   F']Vg31c  
broker 經紀人   8s8q`_.)(  
brought down 接前   U._ U!U  
brought forward 接上頁   En6fmEn&;o  
budget 預算   ^w2n  
by-product 副產品   Cd#*Wp )s  
by-product sales 副產品銷售   F-k1yZ?^  
capital 股本   v Xio1hu  
capital income 資本收益   m'k` p5[=h  
capital outlay 資本支出   &m8B%9w  
capital stock 股本   P?n!fA>!  
capital stock certificate 股票   KGi@H
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carried down 移後   2 T{PIJg3  
carried forward 移下頁   <Q\`2{  
cash 現金   $';'MoS  
cash account 現金賬戶   w,8 M  
cash in bank 存銀行現金   aC3\Hs  
cash on delivery 交貨收款   dG7sY O@U  
cash on hand 庫存現金   voQ,K9  
cash payment 現金支付   #2yOqUO\  
cash purchase 現購   B>X+eK  
cash sale 現沽   pY=?r{@  
cashier 出?#123;員   cdU2ph _  
cashiers check 本票   j K[VEhs  
certificate of deposit 存款單折   uNXh"?  
certificate of indebtedness 借據   C==tJog[  
certified check 保付支票   i0 4Sf^  
certified public accountant 會計師   [$[t.
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charges 費用   +Q-~~v7,  
charge for remittances 匯水手續費   w0/W=!_  
charter 營業執照   Q
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chartered accountant 會計師   &[*<>  
chattles 動產   AaTtYd  
check 支票   .e.vh:Sz  
che stub 支票存根   I4|p;\`fK  
closed account 己結清賬戶   }r^MXv~(  
closing 結算   (-dJ0!  
closing entries 結賬紀錄   fY%Sw7ql<  
closing stock 期末存貨   ^D4b\mF  
closing the book 結賬   }f&7<E  
columnar journal 多欄日記賬   DA@ { d-A  
combination 聯合   aqzvT5*8%  
commission 佣金   Z/-%Eb]L1  
commodity 商品   PYz| d  
common stock 普通股   K&|zWpb  
company 公司   /4~RlXf@  
compensation 賠償   #i2q}/w5`C  
compound interest 複利   [c
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consignee 承銷人   4zf#zJw  
consignment 寄銷   gP1$#KgU  
consignor 寄銷人   $ @1&G~x  
consolidated balance sheet 合併資產負債表   GUN<ZOYb=  
consolidated profit and loss account 合併損益表   yAi4v[  
consolidation 合併   }_?7k0EZ@  
construction cost 營建成本   !uO|T'u0a  
construction revenue 營建收入   #UWQ (+F  
contract 合同   |um)vlN;9  
control account 統制賬戶   _l8oB)  
copyright 版權   p$9N}}/c  
corporation 公司   *;gi52tM  
cost 成本   Ue,"C
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cost accounting 成本會計   wk
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cost of labour 勞工成本   b/5~
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cost of production 生產成本   LoCxoAg  
cost of manufacture 製造成本   sJM}p5V  
cost of sales 銷貨成本   }+=@Ci  
cost price 成本價格   D1g1"^~g  
credit 貸方   YYM  
credit note 收款通知單   W\KZFrV@  
creditor 債權人   `7 B [<  
crossed check 橫線支票   KPO((G0&  
current account 往來活期賬戶   R,^FJ  
current asset 流動資產   +M.|D,wg2  
current liability 流動負債   3K0J6/mc  
current profit and loss 本期損益   Xif`gb6`  
debit 借方   HE,wEKp  
debt 債務   Bf* F^  
debtor 債務人   3<`h/`ku  
deed 契據   EhVnt#`Si  
deferred assets 遞延資產   ?b7vc^E&  
deferred liabilities 遞延負債   rpXw 8  
delivery 交貨   <'vM+Lk  
delivery expense 送貨費  
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delivery order 出貨單   0y ;gi3W  
demand draft 即期匯票   {M EU|9@ Y  
demand note 即期票據   Q@j:b]Y9  
demurrage charge 延期費   2 rBF<z7  
deposit 存款   #M>E{w
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deposit slip 存款單   h s*:!&E  
depreciation 折舊   3
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direct cost 直接成本   r-0 7!A  
direct labour 直接人工  
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director 董事   .ev]tu2N  
discount 折扣   JC+VG;kcs  
discount on purchase 進貨折扣   pKJ[e@E ^  
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