[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。   g4NbzU[I  
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acceptance 承兌   '.1_anE]  
account 賬戶    >q^l  
accountant 會計員   _'"$,~ZWY  
accounting 會計   Ln@n6*%(/  
accounting system 會計制度   Y/Q/4+  
accounts payable 應付賬款   ]}HuK#  
accounts receivable 應收賬款   ;=F]{w]$+  
accumulated profits 累積利益   ZhYOz  
adjusting entry ?#123;整記錄   ?h7(,39^>  
adjustment ?#123;整   ~|.vz!A  
administration expense 管理費用   :y8wv|m  
advances 預付   (|_N2R!  
advertising expense 廣告費   Kf k/pYMDq  
agency 代理   u
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agent 代理人   f]37Xl%I  
agreement 契約   iU9>qJ]  
allotments 分配數   ZINqIfc  
allowance 津貼   UCL aCt -  
amalgamation 合併   CH4 ~9mmE  
amortization 攤銷   oRQJ YH  
amortized cost 應攤成本   a^QyYX}\qR  
annuities 年金   w;4FN'  
applied cost 已分配成本   1:VbbOu->V  
applied expense 已分配費用   \aB>Q" pS  
applied manufacturing expense 己分配製造費用   0OAHD'  
apportioned charge 攤派費用   < rqFBq8  
appreciation 漲價   VMb r@9  
article of association 公司章程   A0`#n|(Ad!  
assessment 課稅   ouf91<
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assets 資產   \g<=n&S?  
attorney fee 律師費   F
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audit 審計   
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auditor 審計員   6im!v<1Qx  
average 平均數   M->$'Zgh`  
average cost 平均成本   5\\a49k.p  
bad debt 壞賬   KOHYeiry~A  
balance 餘額   41Htsj  
balance sheet 資產負債表   +8~C&K :  
bank account 銀行賬戶   :UDT! 5FNO  
bank balance 銀行結存   [mJmT->  
bank charge 銀行手續費   k7\ ,No}  
bank deposit 銀行存款   K6X}d,g  
bank discount 銀行貼現   L]ce
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bank draft 銀行匯票   5}"@$.{i  
bank loan 銀行借款   NsY D~n  
bank overdraft 銀行透支   /Xo8 kC  
bankers acceptance 銀行承兌   $bd2TVNV:  
bankruptcy 破產   `R+I(Cb  
bearer 持票人   mpysnKH  
beneficiary 受益人   H(WRm1i"G  
bequest 遺產   Z<^TO1xs9B  
bill 票據   'g7eN@Wh.z  
bill of exchange 匯票   L}x,>hbT  
bill of lading 提單   jDw LzvMO  
bills discounted 貼現票據   Q>[Xm)jr:  
bills payable 應付票據   S#wy+*  
bills receivable 應收票據   c>3AR17+5  
board of directors 董事會   <4m@WG  
bonds 債券   eK=<a<tx  
bonus 紅利   '|JBA.s|  
book value 賬面價值   !0k'fYCa  
bookkeeper 簿記員   D8S3YdJ  
bookkeeping 簿記   q PI1\!z6  
branch office general ledger 支店往來賬戶   dqu+-43I|  
broker 經紀人   DbH"e
 
brought down 接前   ^w(~gQ6|mP  
brought forward 接上頁   yv2N5IQ>{V  
budget 預算   dW`!/OaQD  
by-product 副產品   !|@h U/  
by-product sales 副產品銷售   /-v6jiM  
capital 股本   UB Z37P  
capital income 資本收益   ~?#B(t  
capital outlay 資本支出   G!L(K  
capital stock 股本   5y`n8. (?  
capital stock certificate 股票   `HO_t ek  
carried down 移後   t6JM%  
carried forward 移下頁   1q7Y,whp  
cash 現金   !/;/ X\d  
cash account 現金賬戶   *fj5$T-Z  
cash in bank 存銀行現金   fKYRDGn  
cash on delivery 交貨收款   ZJ Ke}F`l  
cash on hand 庫存現金   ZD(VH6<g%  
cash payment 現金支付   QO&{Jx.^[  
cash purchase 現購   do$+ Eh  
cash sale 現沽   *@1(!A  
cashier 出?#123;員   B2/d%B  
cashiers check 本票    d)yu`U  
certificate of deposit 存款單折   :fx^{N!T  
certificate of indebtedness 借據   AIU=56+I\  
certified check 保付支票   `EJ.L6j$'  
certified public accountant 會計師   Pn|;VCh  
charges 費用   2f8\Osn>m  
charge for remittances 匯水手續費   A$=h'!$  
charter 營業執照   r|,_qNrw  
chartered accountant 會計師   _<
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chattles 動產   vv FH (W  
check 支票   n
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che stub 支票存根   SE7mn6,%\  
closed account 己結清賬戶   F
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closing 結算   \fD)|  
closing entries 結賬紀錄   2.>aL  
closing stock 期末存貨   , R;k>'.  
closing the book 結賬   yRyUOTK  
columnar journal 多欄日記賬   FBP'AL|  
combination 聯合   dWK"Tkf\  
commission 佣金   d"0=.sA  
commodity 商品   V=cJdF  
common stock 普通股   C4H$w:bVk  
company 公司   N7 ox#=g  
compensation 賠償   V<&^zIJUR  
compound interest 複利   ~cL)0/j}  
consignee 承銷人   lh`ZEvt  
consignment 寄銷   F+Dke>j  
consignor 寄銷人   kIwq%c;  
consolidated balance sheet 合併資產負債表   kE`Fg(M  
consolidated profit and loss account 合併損益表   ~4V-{-=0a7  
consolidation 合併   9pMXjsE
  
construction cost 營建成本   #i'wDvhol  
construction revenue 營建收入   6'[gd  
contract 合同   "969F(S$  
control account 統制賬戶   F(DM$5z[  
copyright 版權   8c3/n   
corporation 公司   f>zd,|)At  
cost 成本   s/\<;g:u^  
cost accounting 成本會計   ?[#4WH-G  
cost of labour 勞工成本   4L_AhX7  
cost of production 生產成本   'A{B[  
cost of manufacture 製造成本   I1 +A$<Fa  
cost of sales 銷貨成本   8I]rC<O6:  
cost price 成本價格   L}UrI&]V$:  
credit 貸方   #DA,*  
credit note 收款通知單   O[
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creditor 債權人   W!R7D%nX  
crossed check 橫線支票   ecMpU8}rR  
current account 往來活期賬戶   @QfbIP9  
current asset 流動資產   9 Eqv^0u  
current liability 流動負債   Y;1s=B9  
current profit and loss 本期損益   A)80qx:  
debit 借方   |<2<`3  
debt 債務   t3<HE_B|  
debtor 債務人   f64}#E|w  
deed 契據   hH]oJ}H \  
deferred assets 遞延資產   WiqkC#N  
deferred liabilities 遞延負債   -#`tS  
delivery 交貨   y3Ul}mVhA  
delivery expense 送貨費   _5/3RN  
delivery order 出貨單   /}Ct2w&<k  
demand draft 即期匯票   4&<zkAMR  
demand note 即期票據   MUi#3o\f  
demurrage charge 延期費   7?] wAH89  
deposit 存款   Bp/k{7  
deposit slip 存款單   J?/N J-F  
depreciation 折舊   Exz(t'  
direct cost 直接成本   ZK`x(h{p)  
direct labour 直接人工   bC,SE*F\  
director 董事   YDaGr6y4i  
discount 折扣   ]T>|Y0|  
discount on purchase 進貨折扣   T~naAP  
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