[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。   ,*x/L?.Z!  
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acceptance 承兌   5O
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account 賬戶   _|MK0'+f  
accountant 會計員   [;D1O;c'W.  
accounting 會計   5yV>-XT+-  
accounting system 會計制度   md\Vw?PkU  
accounts payable 應付賬款   mB bGj3u;  
accounts receivable 應收賬款   ?e+y7K}"]  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   ]D2d=\  
adjustment ?#123;整   -J]N &[  
administration expense 管理費用   ].QzOV'  
advances 預付   pf yJL?_%  
advertising expense 廣告費   "18cD5-#  
agency 代理   K^b'<} $|p  
agent 代理人   8yZs>Og?  
agreement 契約   G-vkkNj%e  
allotments 分配數   PCc{0Rp\vk  
allowance 津貼   ,^v_gc  
amalgamation 合併   %(\et%[]  
amortization 攤銷   fP
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amortized cost 應攤成本   &t6SI'  
annuities 年金   tgeXX1Eq!  
applied cost 已分配成本   }C=+Tn  
applied expense 已分配費用   nx{X^oc8e  
applied manufacturing expense 己分配製造費用   nU2w\(3|  
apportioned charge 攤派費用   ^8?px&B y:  
appreciation 漲價   8KdcU[w]  
article of association 公司章程   [8WG  
assessment 課稅   A*]sN8  
assets 資產   l?^}n(_.  
attorney fee 律師費   f{(D+7e}  
audit 審計   mD?={*7%  
auditor 審計員   WE /
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average 平均數   3 }#rg  
average cost 平均成本   Te^_gdf  
bad debt 壞賬   cj#.
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balance 餘額   I "R<XX  
balance sheet 資產負債表   ,x[~|J!  
bank account 銀行賬戶   eh
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bank balance 銀行結存   %~lTQCPE  
bank charge 銀行手續費    N=!k2+  
bank deposit 銀行存款   2jP(D%n  
bank discount 銀行貼現   O;(
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bank draft 銀行匯票   yOk]RB<'r  
bank loan 銀行借款   PnI_W84z  
bank overdraft 銀行透支   Qgo|\=  
bankers acceptance 銀行承兌   2aUE<@RU[  
bankruptcy 破產   wu}Z
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bearer 持票人   0o 8V8 :  
beneficiary 受益人   +KP&D.wIo  
bequest 遺產   Y)AHM0;g  
bill 票據   Ff[GR$m
 
bill of exchange 匯票   uUv^]B 8GM  
bill of lading 提單   xu'b@G}12  
bills discounted 貼現票據   q-+_Y `_\  
bills payable 應付票據   P@Pe5H"o  
bills receivable 應收票據   i)]^b{5nyB  
board of directors 董事會  
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bonds 債券   e~6>8YO+7j  
bonus 紅利   ?y~"\iP  
book value 賬面價值   -x>2Wb~%  
bookkeeper 簿記員   S^5Qhv  
bookkeeping 簿記   U\"FYTC  
branch office general ledger 支店往來賬戶   *Oh]I|?  
broker 經紀人   Dv=pX.Z+  
brought down 接前   92/_!P>  
brought forward 接上頁   L^ U.h  
budget 預算   e{ZS"e`!  
by-product 副產品   `] Zil8n  
by-product sales 副產品銷售   z) "(&__  
capital 股本   [](] "r  
capital income 資本收益   ,e*WJh8k[  
capital outlay 資本支出   u$(XZ;Jg  
capital stock 股本   ~8lB#NuN  
capital stock certificate 股票   A] f^9F@  
carried down 移後   Lhxg5cd  
carried forward 移下頁   0P4g6t}e  
cash 現金   Xc
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cash account 現金賬戶   >#5jO9  
cash in bank 存銀行現金   2)|G%f_lS  
cash on delivery 交貨收款   -9q3]nmT(  
cash on hand 庫存現金   F||oSJrI  
cash payment 現金支付   f(c#1AJE53  
cash purchase 現購   sN/8OLc  
cash sale 現沽   8iUKG  
cashier 出?#123;員   qoC<qn{.a  
cashiers check 本票   *HQ>t vUh  
certificate of deposit 存款單折   U1=\ `)u;  
certificate of indebtedness 借據   rJCu6   
certified check 保付支票   xGw| @d  
certified public accountant 會計師   AK$i0Rn;pm  
charges 費用   Rw`64L_
  
charge for remittances 匯水手續費   AhNz[A  
charter 營業執照   AZbFj-^4  
chartered accountant 會計師   G;^,T/q47  
chattles 動產   ]l=iKl  
check 支票   VVi3g
  
che stub 支票存根   .oe\wJS6  
closed account 己結清賬戶   ?; tz  
closing 結算   A1aN<!ehB  
closing entries 結賬紀錄   sbq:8P#  
closing stock 期末存貨   5Ln !>,  
closing the book 結賬   I=4G+h5p  
columnar journal 多欄日記賬   T$o;PJc  
combination 聯合   &v/R-pz  
commission 佣金   LcmZ"M6  
commodity 商品   \`>f?}4  
common stock 普通股   i [2bz+Z?  
company 公司   #7naI*O  
compensation 賠償   #9]O92t2UV  
compound interest 複利   srd\Mf_Ej  
consignee 承銷人   R"O,2+@<.  
consignment 寄銷   ZtOv'nTD  
consignor 寄銷人   `Wp& 'X  
consolidated balance sheet 合併資產負債表   8MBvp*  
consolidated profit and loss account 合併損益表   6=jL2cqx  
consolidation 合併   wl%I(Cw{]  
construction cost 營建成本   xZ`h8  
construction revenue 營建收入   +}^^]J$Nh  
contract 合同   ,TQ;DxB}=E  
control account 統制賬戶   L=kETJ:g  
copyright 版權   n@//d.T  
corporation 公司   W,[iRmxn  
cost 成本   vH>s2\V"  
cost accounting 成本會計   VI8/@A1Gv  
cost of labour 勞工成本   0Q:l,\lY  
cost of production 生產成本   m~8 =?R+m  
cost of manufacture 製造成本   W-4R;!42  
cost of sales 銷貨成本   zB#.EW  
cost price 成本價格   D<Z ]kR(  
credit 貸方   7y=1\K
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credit note 收款通知單   .-.b:gdO(  
creditor 債權人   d+&w7/F  
crossed check 橫線支票   \-{2E  
current account 往來活期賬戶   kFQx7m  
current asset 流動資產   | =tGrHL  
current liability 流動負債   U/ >l>J
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current profit and loss 本期損益   G$6mtw6[M  
debit 借方   *~8g:;u  
debt 債務   T)Pr%kF  
debtor 債務人   Xrzpn&Y=#  
deed 契據   #++D|oE  
deferred assets 遞延資產   7$Pf  
deferred liabilities 遞延負債   v)LSH;<  
delivery 交貨   F|?}r3{aJ  
delivery expense 送貨費   Vu Ey`c  
delivery order 出貨單   dIk9C|-.  
demand draft 即期匯票   co>IJzg  
demand note 即期票據   71,GrUV:  
demurrage charge 延期費   OA&r8WK3  
deposit 存款   B1z7r0Rm,  
deposit slip 存款單   q 7hoI]  
depreciation 折舊   So}pA2[0  
direct cost 直接成本   C@@PLsMg  
direct labour 直接人工   ;H"OZRQ  
director 董事   @{@)gE  
discount 折扣   .!_^< c6  
discount on purchase 進貨折扣   nSq$,tk(  
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