[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。   ?gJOgsHJP  
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acceptance 承兌   `
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account 賬戶   <WjF*x p  
accountant 會計員   hj  
accounting 會計   dcLA1sN,  
accounting system 會計制度   0E?jW7yr  
accounts payable 應付賬款   qP2ekI:y  
accounts receivable 應收賬款   z>jUR,!GT  
accumulated profits 累積利益   /c"efnb!  
adjusting entry ?#123;整記錄   '7D,m H  
adjustment ?#123;整   4Y,R-+f
 
administration expense 管理費用   N;Dni#tQ`  
advances 預付   8i|w(5m;  
advertising expense 廣告費   w$H^q
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agency 代理   jx.[#6e  
agent 代理人   xfy1pS.[:  
agreement 契約   .~Fp)O:!  
allotments 分配數   )'/|)  
allowance 津貼   ^Y u6w\QM
 
amalgamation 合併   NM]s8c
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amortization 攤銷   N>Eqj>G  
amortized cost 應攤成本   <EPj$::  
annuities 年金   t|9 GS|  
applied cost 已分配成本   `6 /$M!4$  
applied expense 已分配費用   tniDF>Rb  
applied manufacturing expense 己分配製造費用   c~{9a_G  
apportioned charge 攤派費用   *.~6S3}  
appreciation 漲價   6An9S%:_  
article of association 公司章程   ZiYm:$CJ  
assessment 課稅   ysmNio  
assets 資產   1rKlZsZ#*  
attorney fee 律師費    %ObLWH'  
audit 審計   vo\fUT@k  
auditor 審計員   "jTKSgv+q5  
average 平均數   'xhcuVl  
average cost 平均成本   3uZJ.Fb  
bad debt 壞賬   u5 {JQO  
balance 餘額   |}{B1A  
balance sheet 資產負債表   B=>RH!&  
bank account 銀行賬戶   7SlsnhpW  
bank balance 銀行結存   %FS$zOsgGK  
bank charge 銀行手續費   @HRC\OG  
bank deposit 銀行存款   ndjx|s)E  
bank discount 銀行貼現   aFe`_cnG  
bank draft 銀行匯票   <&&SX ;  
bank loan 銀行借款   }tH[[4t
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bank overdraft 銀行透支   ZDD..j  
bankers acceptance 銀行承兌    )LJnLo+  
bankruptcy 破產   -zp0S*iP7  
bearer 持票人   B3H|+  
beneficiary 受益人   :(a]V"(&Eq  
bequest 遺產   L7= Q<D<  
bill 票據   !).}u,*'no  
bill of exchange 匯票   -6tgsfEr  
bill of lading 提單   &ISb~5  
bills discounted 貼現票據   $we]91(::  
bills payable 應付票據   7]x3!AlV  
bills receivable 應收票據   i `s|,"0o  
board of directors 董事會   "S&@F/  
bonds 債券   +$$$  
bonus 紅利   yC3yij<oR  
book value 賬面價值   tG8jFou  
bookkeeper 簿記員   lqowG!3H  
bookkeeping 簿記   /0W9g  
branch office general ledger 支店往來賬戶   =/u%c!  
broker 經紀人   21ppSN>  
brought down 接前   4B4Z])$3  
brought forward 接上頁   [6)UhS8  
budget 預算   ly4s"4v  
by-product 副產品   ZxG}ViS4I  
by-product sales 副產品銷售   rwniOQe  
capital 股本   2+cNo9f  
capital income 資本收益   1VF    
capital outlay 資本支出   6ns! ~g@  
capital stock 股本   277ASCWLkU  
capital stock certificate 股票   zF@o2<cD@  
carried down 移後   N7b1.]<  
carried forward 移下頁   28hHabd|  
cash 現金   J0 k  
cash account 現金賬戶   ^A][)*SZ  
cash in bank 存銀行現金   PN$X N<  
cash on delivery 交貨收款   zW}[+
el}  
cash on hand 庫存現金   ;Og&FFs'  
cash payment 現金支付   6 4D]Ypx  
cash purchase 現購   W(25TbQ  
cash sale 現沽   ^pS+/ZSi^  
cashier 出?#123;員   ' lo  
cashiers check 本票   Nrah;i+H\o  
certificate of deposit 存款單折   !Oj)B1gc6&  
certificate of indebtedness 借據   @v}B6j b;  
certified check 保付支票   y8s!M  
certified public accountant 會計師   F,GN[f-  
charges 費用   < AI;6/  
charge for remittances 匯水手續費   uK("<u|  
charter 營業執照   aYn8^  
chartered accountant 會計師   9Ew7A(BG_3  
chattles 動產   6AvHavA^Y  
check 支票   xq%{}  
che stub 支票存根   B_ja&) !s1  
closed account 己結清賬戶   Uu"0rUzt  
closing 結算   Um)>2|rp}  
closing entries 結賬紀錄   R//$r%a  
closing stock 期末存貨   1[E#vdbT  
closing the book 結賬   .c^ ggy%  
columnar journal 多欄日記賬   YB)3X[R+0  
combination 聯合   EQIUSh)M  
commission 佣金   Vvt ;  
commodity 商品   W%e_~$H0  
common stock 普通股   jJ3 zF3Id  
company 公司   B
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compensation 賠償   HPQ/~0$  
compound interest 複利   PF`rWw  
consignee 承銷人   Eq^uK
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consignment 寄銷   659v\51*  
consignor 寄銷人   '4OcZ/oI  
consolidated balance sheet 合併資產負債表   {ub/3Uh  
consolidated profit and loss account 合併損益表   w?mEuXc  
consolidation 合併   6al=Cwf  
construction cost 營建成本   Q
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construction revenue 營建收入   aV`&L,Q)7E  
contract 合同   h( B,d,q"  
control account 統制賬戶   .>Z,uT^A  
copyright 版權   6P`)%zj  
corporation 公司   2X88:  
cost 成本   |<`.fOxJP  
cost accounting 成本會計   W3&tJ8*3  
cost of labour 勞工成本   1%J.WH6eQ  
cost of production 生產成本   q (+ZwaV@  
cost of manufacture 製造成本   tZ2K$!/B  
cost of sales 銷貨成本   D);'pKl  
cost price 成本價格    T7$S_  
credit 貸方   sk2%  
credit note 收款通知單   b-@\R\T  
creditor 債權人   P20|RvE  
crossed check 橫線支票   *zVvQ=  
current account 往來活期賬戶   oc{EuW{Ag  
current asset 流動資產   7m9"8   
current liability 流動負債   ?Qqd "=k4  
current profit and loss 本期損益   C+K=[

 
debit 借方   ekQrW%\3  
debt 債務   x`Fjf/1T*m  
debtor 債務人   !asqr1/  
deed 契據   ~^N]yb  
deferred assets 遞延資產   BRbV7&  
deferred liabilities 遞延負債   8 Op.eYe  
delivery 交貨   RbQ <m!A  
delivery expense 送貨費   +`bC%\T8?  
delivery order 出貨單   !:fv>FEI9  
demand draft 即期匯票   nhdTTap&9  
demand note 即期票據   :a3LS|W  
demurrage charge 延期費   ?M6ag_h3  
deposit 存款   $T }Tz7(  
deposit slip 存款單   MZ#T^Y  
depreciation 折舊   noNm^hFL  
direct cost 直接成本   `_ (~ Ud  
direct labour 直接人工   3+YbA)i;  
director 董事   6ri#Lw  
discount 折扣   W7UtA.2LT  
discount on purchase 進貨折扣    ?RD *1  
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