[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。   zFOL(s.h|0  
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acceptance 承兌   Ym'7vW#~  
account 賬戶   J8J!#j.  
accountant 會計員   p/N62G  
accounting 會計   ZlrhC= 0  
accounting system 會計制度   0F1u W>D1  
accounts payable 應付賬款   ;t|,nz4kJ  
accounts receivable 應收賬款   9T$u+GX'  
accumulated profits 累積利益   ~zMDY F"&  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   e^=NL>V6p  
administration expense 管理費用   I :@|^PYw  
advances 預付   ly[lrD0Kn.  
advertising expense 廣告費   6i| ~7md,  
agency 代理   [$;,Ua-mt  
agent 代理人   J)#S-ZB+'k  
agreement 契約   IYLZ +>  
allotments 分配數   4b=
Gg  
allowance 津貼   w [L&*
 
amalgamation 合併   hD*(AJ  
amortization 攤銷   x df?nt  
amortized cost 應攤成本   '=p?  
annuities 年金   Si]X rub  
applied cost 已分配成本   z<i,D08|d  
applied expense 已分配費用   #v+;:  
applied manufacturing expense 己分配製造費用   5~QTg  
apportioned charge 攤派費用   \ZsP]};*  
appreciation 漲價   ZB$NVY  
article of association 公司章程   ^iuo^
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assessment 課稅   fQO ""qh  
assets 資產   QAi1,+y]7w  
attorney fee 律師費   $C$ub&D ~"  
audit 審計   a>w~FUm*  
auditor 審計員    jC4O`  
average 平均數   ]=|P<F  
average cost 平均成本   e+{BJN vz  
bad debt 壞賬   %W&1`^Jl  
balance 餘額   }qL~KA{&  
balance sheet 資產負債表   1LX)4TCC  
bank account 銀行賬戶   \+9;!VWhl  
bank balance 銀行結存   z-I|h~ii  
bank charge 銀行手續費   pjdo|  
bank deposit 銀行存款   @+E7w6>%  
bank discount 銀行貼現   L0xsazX:x  
bank draft 銀行匯票   ~3d*b 8  
bank loan 銀行借款   )T/J  
bank overdraft 銀行透支   UhdqY]  
bankers acceptance 銀行承兌   Fo(y7$33*  
bankruptcy 破產   Hr&Ere8.4p  
bearer 持票人   6#v
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beneficiary 受益人   o[oqPN3$Y  
bequest 遺產   ##GY<\",;  
bill 票據   a5 bPEJ=I  
bill of exchange 匯票   'B,KFA<
 
bill of lading 提單   _N@(Y:  
bills discounted 貼現票據   /=@e &e  
bills payable 應付票據   E<k^S{  
bills receivable 應收票據   zIm-X,~I$  
board of directors 董事會   R+uw/LG  
bonds 債券   0#^Bf[Dn  
bonus 紅利   ]VDn'@uM  
book value 賬面價值   C/)`<b(  
bookkeeper 簿記員   &r:=KT3  
bookkeeping 簿記   %{"dP%|w4}  
branch office general ledger 支店往來賬戶   O+b6lg)q  
broker 經紀人   #Z0-8<\  
brought down 接前   kP?_kMOx  
brought forward 接上頁   fbV@=(y?  
budget 預算   fM2^MUp[=1  
by-product 副產品   e[8UH=`|  
by-product sales 副產品銷售   O"iak  
capital 股本   0MrN:M2B  
capital income 資本收益   #Wk5E2t  
capital outlay 資本支出   _*n)mlLln  
capital stock 股本   h1-Gp3#  
capital stock certificate 股票   Why"G
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carried down 移後   B:nK)"{  
carried forward 移下頁   a'A s
 
cash 現金   (l_:XG)7~b  
cash account 現金賬戶   6n,xH!7  
cash in bank 存銀行現金   [T]Bfo  
cash on delivery 交貨收款   SBL+e]P  
cash on hand 庫存現金   |6*Va%LYO-  
cash payment 現金支付   @,e8t BL  
cash purchase 現購   ?BsH{QRYQ  
cash sale 現沽   _Jy,yMQ^[_  
cashier 出?#123;員   ayeCi8
  
cashiers check 本票   ?;RD u[eD  
certificate of deposit 存款單折   C`EY5"N r  
certificate of indebtedness 借據   In+^V([u+_  
certified check 保付支票   `;/XK,m-  
certified public accountant 會計師   R{`gR" *  
charges 費用   }hq^+fC?  
charge for remittances 匯水手續費   sv`"\3N[  
charter 營業執照   aaT5u14%  
chartered accountant 會計師   }^9pa U  
chattles 動產   >f%,`r  
check 支票   n.ct]+L  
che stub 支票存根   yzg9I  
closed account 己結清賬戶   7UDq/:}Fo  
closing 結算   Gnv!]c&S>l  
closing entries 結賬紀錄   }DHUTP2;yz  
closing stock 期末存貨   hIo0S8MOj$  
closing the book 結賬   `)2[ST  
columnar journal 多欄日記賬   ll2Vk*xs  
combination 聯合   &g {<HU?BT  
commission 佣金   BfVBywty  
commodity 商品   Kr]W o8dWy  
common stock 普通股   yKlU6t&` G  
company 公司   hLo>R'@uN  
compensation 賠償   ?S9Nm~vlt  
compound interest 複利   =hhvmo  
consignee 承銷人   H0+:XF\M  
consignment 寄銷   'e85s%ru  
consignor 寄銷人   `0z/BCNB  
consolidated balance sheet 合併資產負債表   o?y"]RCM  
consolidated profit and loss account 合併損益表   T5q-"W6\  
consolidation 合併   Ih3$  
construction cost 營建成本   03F3q4"  
construction revenue 營建收入   zb?kpd}r  
contract 合同   3sb 5E]P  
control account 統制賬戶   F1J#Y$q~L  
copyright 版權   o X@nP?\  
corporation 公司   Q.1XP  
cost 成本   cd+^=esSO  
cost accounting 成本會計   k% NrL@z  
cost of labour 勞工成本   3a9u"8lG  
cost of production 生產成本   AA2ui%  
cost of manufacture 製造成本   C#h76fpH  
cost of sales 銷貨成本   W}Zb~[,  
cost price 成本價格   =Sa~\k+  
credit 貸方   VfRs[3
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credit note 收款通知單   sS|<& 3  
creditor 債權人   u uSHCp  
crossed check 橫線支票   PF67z]<o  
current account 往來活期賬戶   ?yf_ Dt  
current asset 流動資產   :Fnzi0b  
current liability 流動負債   qh H+m  
current profit and loss 本期損益   7JS#a=D#  
debit 借方   nNu[c[V  
debt 債務   0Gx*'B=  
debtor 債務人   "vsjen.K>  
deed 契據   M/l95fp  
deferred assets 遞延資產   s.KOBNCFa  
deferred liabilities 遞延負債   u]0!|Jd0  
delivery 交貨   F@ EZ ;[  
delivery expense 送貨費   5!8-)J-H  
delivery order 出貨單   jzQ I>u  
demand draft 即期匯票   c8q G\\t[  
demand note 即期票據   <ZV7|'^  
demurrage charge 延期費   nSS}%&a:LX  
deposit 存款   7BS/T  
deposit slip 存款單   pJn>oGeJ&  
depreciation 折舊   Txu>/1N,  
direct cost 直接成本   Yx!n*+:J  
direct labour 直接人工   "raj>2@  
director 董事   TG?fUD V  
discount 折扣   c[Yq5Bu{y  
discount on purchase 進貨折扣   PK8V2Ttv  
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