[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。   VF" ;
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acceptance 承兌   >B~? }@^Gk  
account 賬戶   3.hFYA w  
accountant 會計員   Q
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accounting 會計   lF.kAEC  
accounting system 會計制度   oIx|)[  
accounts payable 應付賬款   @x}^2FE  
accounts receivable 應收賬款   ILl~f\xG)  
accumulated profits 累積利益   iu*&Jz)D>  
adjusting entry ?#123;整記錄   H25Qx;(dTk  
adjustment ?#123;整   7RBEEE`)  
administration expense 管理費用   !G[%; d  
advances 預付   PN8# T:E  
advertising expense 廣告費   xyM|q9Gf@  
agency 代理   %,z;W-#gnY  
agent 代理人   /3^XJb$Sa  
agreement 契約   }N(gP_?n  
allotments 分配數   Gos#=H  
allowance 津貼   u^|cG{i5"  
amalgamation 合併   <)~-]  
amortization 攤銷   1W\wIj.  
amortized cost 應攤成本   ok:L]8UN3  
annuities 年金   lVq5>:'}^;  
applied cost 已分配成本   ~8mz.ZdY  
applied expense 已分配費用   hDSf>X_*_G  
applied manufacturing expense 己分配製造費用  
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apportioned charge 攤派費用   DUl+Jqn4B  
appreciation 漲價   Br}@Vvq@  
article of association 公司章程   U*\K<fw   
assessment 課稅   PX/{!_mM  
assets 資產   +swTMR  
attorney fee 律師費   s !2Iui @  
audit 審計   Me?I8:/  
auditor 審計員   ~CV.Ci.dG  
average 平均數   3
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average cost 平均成本   #|(>UM
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bad debt 壞賬   w:deQ:k  
balance 餘額   YZ8[h`z  
balance sheet 資產負債表   rb4;@
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bank account 銀行賬戶   /@1YlxK F  
bank balance 銀行結存   qWWt5rJ  
bank charge 銀行手續費   l5VRdZ4Uf  
bank deposit 銀行存款   D]*|Zmr+}  
bank discount 銀行貼現  
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bank draft 銀行匯票   r"
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bank loan 銀行借款   T*0;3&sA  
bank overdraft 銀行透支   ||wi4TP  
bankers acceptance 銀行承兌   uo2k  
bankruptcy 破產   \n,L600`q  
bearer 持票人   *w _o8!3-  
beneficiary 受益人   (.@peHu)#  
bequest 遺產   hbvcIGaT  
bill 票據   RC1bTM  
bill of exchange 匯票   #>)z}a]  
bill of lading 提單   #|Lsi`]+  
bills discounted 貼現票據   1Hr1Ir<KR  
bills payable 應付票據   1|xe'w{  
bills receivable 應收票據   e/:?9  
board of directors 董事會   =Hd#"9-  
bonds 債券   k,=<G,  
bonus 紅利   K/ N{F\  
book value 賬面價值   c;X,-Q9  
bookkeeper 簿記員   V~/-e- 9u  
bookkeeping 簿記   OOXS JE1  
branch office general ledger 支店往來賬戶   "h[)5V {  
broker 經紀人   e CN:  
brought down 接前   B?-w<":!  
brought forward 接上頁   B&rNgG7~  
budget 預算   nM.g8d K  
by-product 副產品   5j]!r  
by-product sales 副產品銷售   <W8%eRfU  
capital 股本   }cCIYt\RK  
capital income 資本收益   PpG;5  
capital outlay 資本支出   j_}:=3  
capital stock 股本   N1c0>{  
capital stock certificate 股票   gM;m{gXYK  
carried down 移後   \rxjvV4fcZ  
carried forward 移下頁   5
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cash 現金   jR[c3EA ;  
cash account 現金賬戶   VPT?z  
cash in bank 存銀行現金   
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cash on delivery 交貨收款   j;y(to-e>D  
cash on hand 庫存現金   "PRHQW  
cash payment 現金支付   K.wRz/M&g  
cash purchase 現購   rm3/R<  
cash sale 現沽   P,)D0i  
cashier 出?#123;員   G,?a8(  
cashiers check 本票   l #^?sbG  
certificate of deposit 存款單折   ibQ xL3  
certificate of indebtedness 借據   9%NsW3|  
certified check 保付支票   ."BXA8c;A  
certified public accountant 會計師   aBaiX
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charges 費用   =,N"% }
 
charge for remittances 匯水手續費   b?iPQ$NyQ  
charter 營業執照   Fy E# @ R  
chartered accountant 會計師   I|&DXF  
chattles 動產   vI(LIfe;  
check 支票   :nb|WgEc  
che stub 支票存根   Ty{ SZUJ  
closed account 己結清賬戶   |?^qsnB  
closing 結算   l"dXL"h  
closing entries 結賬紀錄   &XcPHZy'  
closing stock 期末存貨   >/4[OPB0R  
closing the book 結賬   ,ps?
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columnar journal 多欄日記賬   ySiZ@i4  
combination 聯合   $#5'c+0  
commission 佣金   z;9D[ME#1  
commodity 商品   `G: 1  
common stock 普通股   __tA(uA  
company 公司   hwe6@T.#  
compensation 賠償    C&qo$C  
compound interest 複利   W>+`e]z  
consignee 承銷人   "DvZCf[}  
consignment 寄銷   O-p`9(_m  
consignor 寄銷人   MmvJ
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consolidated balance sheet 合併資產負債表   R|)l^~x  
consolidated profit and loss account 合併損益表   %Ul,9qG+  
consolidation 合併   ;g#n Gs>  
construction cost 營建成本   ](s5;ta   
construction revenue 營建收入   7z3t
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contract 合同   ALF21e*n  
control account 統制賬戶   \l3z<\  
copyright 版權   @UdF6:T  
corporation 公司   F?a 63,r  
cost 成本   c9jS !uDMK  
cost accounting 成本會計   (:E@kpK  
cost of labour 勞工成本   -U$;\1--  
cost of production 生產成本   )XSHKPTQ1  
cost of manufacture 製造成本   ;Q vQ fV4  
cost of sales 銷貨成本   t`hes $E  
cost price 成本價格   MYVVI1A  
credit 貸方   C"5P7F{  
credit note 收款通知單   =?y0fLTc  
creditor 債權人   5({_2meJ:  
crossed check 橫線支票   9\Ff z&  
current account 往來活期賬戶   Y[PC<-fyf  
current asset 流動資產   J"E _i]  
current liability 流動負債   ^vSSG5 :  
current profit and loss 本期損益   YGQ/zB^Pj  
debit 借方   9wf"5c  
debt 債務   `IBNBJy
 
debtor 債務人   (m Yi  
deed 契據   g&w~eWpk  
deferred assets 遞延資產   H-e$~vEbP  
deferred liabilities 遞延負債   2o[ceEg  
delivery 交貨   E6xdPjoWy  
delivery expense 送貨費   ;q%z\gA  
delivery order 出貨單   38X{>*  
demand draft 即期匯票   l *wGKg"x3  
demand note 即期票據   !9r%d8!z  
demurrage charge 延期費   #d[Nm+~ko  
deposit 存款   wS,fj gX  
deposit slip 存款單   M/[
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depreciation 折舊   SFwY%2np)!  
direct cost 直接成本   T?A3f]U  
direct labour 直接人工   jbZ TlG  
director 董事   V,& O
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discount 折扣   9v
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discount on purchase 進貨折扣   JURu>-i  
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