[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。   Fz^5cxmw  
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acceptance 承兌   ?/^{sW' |  
account 賬戶   {|R +|ow  
accountant 會計員   'Jl3%axR  
accounting 會計   tS6r4d%~=  
accounting system 會計制度   HC(o;,spO  
accounts payable 應付賬款  
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accounts receivable 應收賬款   e)A{ {wD/  
accumulated profits 累積利益   GW!%DT  
adjusting entry ?#123;整記錄   $QJ,V~  
adjustment ?#123;整   XA
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administration expense 管理費用   ;-!O+c  
advances 預付  
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advertising expense 廣告費   vz`r !xj)  
agency 代理   okLheF  
agent 代理人   uEDvdd#V.  
agreement 契約   z-;yDB:~t  
allotments 分配數   js)I%Z  
allowance 津貼   xqzB=0  
amalgamation 合併   iK9#{1BpML  
amortization 攤銷   ?oQAxb&  
amortized cost 應攤成本   }!@X(S!do  
annuities 年金   ki9vJ<  
applied cost 已分配成本   -k}&{v  
applied expense 已分配費用   c$~J7e6$  
applied manufacturing expense 己分配製造費用   bXK$H=S Bz  
apportioned charge 攤派費用   |5me }!C  
appreciation 漲價   ?CZ*MMV  
article of association 公司章程   vL~j6'  
assessment 課稅   k~p bXA*u  
assets 資產   @rxfOc0J#  
attorney fee 律師費   Mx=L lC)  
audit 審計   lv\^@9r  
auditor 審計員   X.JPM{]
  
average 平均數   l8By2{pN  
average cost 平均成本   6x"|,,&MD0  
bad debt 壞賬   Nt_7Z  
balance 餘額   J_ >nn  
balance sheet 資產負債表   l5,}yTUta  
bank account 銀行賬戶   rI4N3d;C  
bank balance 銀行結存   a~O](/+p;  
bank charge 銀行手續費   Nj;G%KAP  
bank deposit 銀行存款   &-4S A j  
bank discount 銀行貼現   19;F+%no#  
bank draft 銀行匯票   $/;<~Pzi  
bank loan 銀行借款   CO.e.:h  
bank overdraft 銀行透支   q?Av5TFf  
bankers acceptance 銀行承兌   #{suH7  
bankruptcy 破產   d> L*2 g  
bearer 持票人   ,v>|Ub,  
beneficiary 受益人   : y(HOUB  
bequest 遺產   ?\Lf=[  
bill 票據   {ZD'l5jU  
bill of exchange 匯票   J5*(
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bill of lading 提單   !-Md+I_  
bills discounted 貼現票據   * AjJf)o  
bills payable 應付票據   S}XVr?l2O  
bills receivable 應收票據   a$h zG-  
board of directors 董事會   9$e6?<`(Y  
bonds 債券   "uHU!)J#z  
bonus 紅利   0vi\o`**Mj  
book value 賬面價值   7s.vJdA]6  
bookkeeper 簿記員   hYv;*
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bookkeeping 簿記   =%$BFg1a(  
branch office general ledger 支店往來賬戶   tCirdwmg  
broker 經紀人   +*P;Vb6D  
brought down 接前   !nyUAZ9 :  
brought forward 接上頁   3M<T}>  
budget 預算   Acx
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by-product 副產品   e6igx  
by-product sales 副產品銷售   +hKH\]  
capital 股本   ,.PmH.zjmR  
capital income 資本收益   DJ<F8-sb2r  
capital outlay 資本支出   [wR x)F"  
capital stock 股本   )Qx&m}  
capital stock certificate 股票   |!?`KO{  
carried down 移後   )6,Pmq~)  
carried forward 移下頁   I85bzzZB  
cash 現金   zoI0oA  
cash account 現金賬戶   $Y31YA  
cash in bank 存銀行現金   fN{JLp  
cash on delivery 交貨收款   =}Xw}X+[WY  
cash on hand 庫存現金   ejI nJ  
cash payment 現金支付   o? {rPFR  
cash purchase 現購   '*,P33h9<!  
cash sale 現沽   k&8&D  
cashier 出?#123;員   !BikqTM  
cashiers check 本票   <zE~N~;  
certificate of deposit 存款單折   W! q-WU  
certificate of indebtedness 借據    rytaC(  
certified check 保付支票   @E@5/N6M  
certified public accountant 會計師   |FrZ,(
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charges 費用   J|GE t@o3  
charge for remittances 匯水手續費   r>gU*bs(  
charter 營業執照   8WvQ[cd  
chartered accountant 會計師   ]@bu%_s"  
chattles 動產   [n{c,U F  
check 支票   0-a[[hL?  
che stub 支票存根   w UBug  
closed account 己結清賬戶   q%x q\L.  
closing 結算   Bfz]PN78.G  
closing entries 結賬紀錄   3D/<R|p  
closing stock 期末存貨   (S4[,Sx6E  
closing the book 結賬   _ BUD~'Q5  
columnar journal 多欄日記賬   {u,yX@F4l  
combination 聯合   E3<~C(APW  
commission 佣金   S&`iEwG  
commodity 商品  
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common stock 普通股   |37y ="  
company 公司   I3$/#  
compensation 賠償   +`H{  
compound interest 複利   MY `V0  
consignee 承銷人   q"sD>Yh&  
consignment 寄銷   1ZK~i  
consignor 寄銷人   o(_~ st<  
consolidated balance sheet 合併資產負債表   E A8>{}Z*  
consolidated profit and loss account 合併損益表   m^rrbU+HM?  
consolidation 合併   &!pG1Fp9  
construction cost 營建成本   ^~:&/0  
construction revenue 營建收入   _wMYA8n  
contract 合同   ~56F<=#,  
control account 統制賬戶   3A5:D#  
copyright 版權   ?}g#
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corporation 公司   DeTD.)pS  
cost 成本   4RXF.kJ3=  
cost accounting 成本會計   G8E=E<Yg~  
cost of labour 勞工成本   _YM]U`*  
cost of production 生產成本   iAAlld1  
cost of manufacture 製造成本   -<GSHckD  
cost of sales 銷貨成本   -w#Hy>E  
cost price 成本價格   vx&jI$t8  
credit 貸方   7,![oY[  
credit note 收款通知單   gQ@fe3[  
creditor 債權人   ID1 /N)56  
crossed check 橫線支票   g9F4nExo  
current account 往來活期賬戶   {F~:86z(g  
current asset 流動資產   L% cr`<~  
current liability 流動負債   OY>0qj  
current profit and loss 本期損益   $6 A91|ZSQ  
debit 借方   NtnKS@Ht  
debt 債務   ,{_;q :  
debtor 債務人   !gfz4f&  
deed 契據   yF#:*Vz>  
deferred assets 遞延資產   Q[M?LNE`  
deferred liabilities 遞延負債   (i*;V0  
delivery 交貨   9 yE   
delivery expense 送貨費   pd1V8PZSG  
delivery order 出貨單   T)QT_ST.9  
demand draft 即期匯票   7P2?SW^
 
demand note 即期票據   (.DX</f/4  
demurrage charge 延期費   V9"?}cR/W;  
deposit 存款   1*>lYd8_  
deposit slip 存款單   a.5^zq7#!  
depreciation 折舊   [sT}hYh+  
direct cost 直接成本   <&$:$_ah  
direct labour 直接人工   D`G ;kp  
director 董事   mCY+V~^~kz  
discount 折扣   =H\ig%%E@  
discount on purchase 進貨折扣   Apfs&{Uy  
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