[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。   Y_*KAr'{P  
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acceptance 承兌   xqk(id\&  
account 賬戶   /TbJCZ  
accountant 會計員   [ uqr  
accounting 會計   FsUH/Y y  
accounting system 會計制度   rIPg,4y*S!  
accounts payable 應付賬款   = z5=?  
accounts receivable 應收賬款   lg-`zV3  
accumulated profits 累積利益   _RcEfT  
adjusting entry ?#123;整記錄   IJ.H/l}h  
adjustment ?#123;整   w:B&8I(n}w  
administration expense 管理費用   ui8$F "I*  
advances 預付   u@D5SkT  
advertising expense 廣告費   ?z)
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agency 代理   ,?U(PEO\f  
agent 代理人   %zc.b  
agreement 契約   8Ie0L3d-  
allotments 分配數   f4<~_ZGr  
allowance 津貼   O^c?w8   
amalgamation 合併   n)cc\JPQ  
amortization 攤銷   TS=%iMa  
amortized cost 應攤成本   b?=r%D->w  
annuities 年金   XH0{|#hwN  
applied cost 已分配成本   )`k+Oyvi<  
applied expense 已分配費用   `&a8Wv  
applied manufacturing expense 己分配製造費用   "nJMS6HJ[  
apportioned charge 攤派費用   hTAc}'^$  
appreciation 漲價   7g8\q@',  
article of association 公司章程   L9hL@  
assessment 課稅   mq<:^  
assets 資產   oVuIHb0w  
attorney fee 律師費   !K_<7iExI\  
audit 審計   3mE8tTA$R  
auditor 審計員   tvJl-&'N  
average 平均數   78T;b7!-C  
average cost 平均成本   !b
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bad debt 壞賬   ;mV>k_AG  
balance 餘額   Z^F>sUMR  
balance sheet 資產負債表   f3,Xb ]h  
bank account 銀行賬戶   9%k4Ic%P  
bank balance 銀行結存   Qmd2C&Xw  
bank charge 銀行手續費   31g1zdT!  
bank deposit 銀行存款   VKXB)-'L  
bank discount 銀行貼現   %,N-M]Jf  
bank draft 銀行匯票   pOy(XUV9O  
bank loan 銀行借款   2DZ&g\|  
bank overdraft 銀行透支   :'H}b*VWx  
bankers acceptance 銀行承兌   ieEtC,U  
bankruptcy 破產   (s1iYK  
bearer 持票人   Pmuk !V}f  
beneficiary 受益人   K=sk1<>)m  
bequest 遺產   Y% [H:  
bill 票據   ,;= S\  
bill of exchange 匯票   H'2o84$  
bill of lading 提單   6>d3*  
bills discounted 貼現票據   H/#WpRg  
bills payable 應付票據   :OaGdL   
bills receivable 應收票據   fb]=M oiJ  
board of directors 董事會   .}tpEvAw}  
bonds 債券   x6yO2Yo  
bonus 紅利   d D^?%,a  
book value 賬面價值   ,(yaWd6  
bookkeeper 簿記員   .fzns20u  
bookkeeping 簿記   Mb%[Qp60  
branch office general ledger 支店往來賬戶   H#`&!p  
broker 經紀人   T6,6lll  
brought down 接前   % +$!ctn  
brought forward 接上頁   #b=*hi`E  
budget 預算   ^
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by-product 副產品   #4sSt-s&  
by-product sales 副產品銷售   L-3wez;hm  
capital 股本   oW/H8q<wY  
capital income 資本收益   1UH_"Q03  
capital outlay 資本支出   X`}4=>  
capital stock 股本   m`3gNox  
capital stock certificate 股票   ?7*J4.  
carried down 移後   WoMMA o~  
carried forward 移下頁   5sMyH[5zY  
cash 現金   +m6acu)N.  
cash account 現金賬戶   Eid~4a  
cash in bank 存銀行現金   |i'w"Tz4  
cash on delivery 交貨收款   Q mz3GH@wg  
cash on hand 庫存現金   QTI^?@+N>  
cash payment 現金支付   Su` ] ku'  
cash purchase 現購   #mv~1tL  
cash sale 現沽   y{qKb:~wv  
cashier 出?#123;員   ViG-tb  
cashiers check 本票   3rv~r0  
certificate of deposit 存款單折   {$-\)K  
certificate of indebtedness 借據   P?U}@
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certified check 保付支票   fL R.2vJ  
certified public accountant 會計師   ^F$iD (f  
charges 費用   ZltY_5l  
charge for remittances 匯水手續費   $QuSmA<4lS  
charter 營業執照   a`QKNrA2  
chartered accountant 會計師   W#[3a4%m  
chattles 動產   LfS]m>>e  
check 支票   NIOWjhi[Jn  
che stub 支票存根   WO6;K]  
closed account 己結清賬戶   h|&qWv  
closing 結算   k'Z$#  
closing entries 結賬紀錄   a{8g9a4  
closing stock 期末存貨   ]a=Bc~g91  
closing the book 結賬   fyt`$y_E[  
columnar journal 多欄日記賬   Uv/?/;si  
combination 聯合   EY 9N{  
commission 佣金   ~bk+JK- >  
commodity 商品   'x\{sv  
common stock 普通股   J"RmV@|  
company 公司   2JRX ;s~  
compensation 賠償   i/WiSwh:  
compound interest 複利   <</ Le%  
consignee 承銷人   qw%wyj7  
consignment 寄銷   G-Ju`.  
consignor 寄銷人   .1& F p  
consolidated balance sheet 合併資產負債表   ns[Q %_  
consolidated profit and loss account 合併損益表   Ni 5Su  
consolidation 合併   J#& C&S 2  
construction cost 營建成本   q'awV 5y  
construction revenue 營建收入   0E#3XhU  
contract 合同   Nl`8Kcv  
control account 統制賬戶   |#!P!p}  
copyright 版權   eMC0 )B  
corporation 公司   QZ51}i  
cost 成本   /SZg34%  
cost accounting 成本會計   ,=kQJ|  
cost of labour 勞工成本   VWa;;?IK  
cost of production 生產成本   .FXn=4l'vV  
cost of manufacture 製造成本   b}#ay2AR
 
cost of sales 銷貨成本   Z}'"c9oB  
cost price 成本價格    =:-x;  
credit 貸方   V|8`]QW@  
credit note 收款通知單   L>EC^2\  
creditor 債權人   ~'l.g^p bv  
crossed check 橫線支票   2r=A'  
current account 往來活期賬戶   .)eX(2j\
 
current asset 流動資產   wmr8[n&c  
current liability 流動負債   [m3k_;[  
current profit and loss 本期損益   7&z`N^dz{  
debit 借方    $VCWc#  
debt 債務   BSu ]NOwe  
debtor 債務人   M%8:  
deed 契據   #I.Wmfz  
deferred assets 遞延資產   /P/S0  
deferred liabilities 遞延負債   "Q~-C|x  
delivery 交貨   aGz<Yip  
delivery expense 送貨費   ( nH3  
delivery order 出貨單   |F 18j9  
demand draft 即期匯票   BK1Aq3*)  
demand note 即期票據   y$e'-v  
demurrage charge 延期費   IuQY~!  
deposit 存款   A;A>Q`JJF  
deposit slip 存款單   3%W R  
depreciation 折舊   c*g(R.!  
direct cost 直接成本   U\A*${  
direct labour 直接人工   Dab1^H!KT  
director 董事   "3i=kvdz  
discount 折扣   5b9>a5j1;  
discount on purchase 進貨折扣   85fBKpEe  
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