[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。   3.rl^Cq1  
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acceptance 承兌   zXxA"  
account 賬戶   \ )2'+R  
accountant 會計員   :zpT Gk8Z  
accounting 會計   ?iL-2I3*  
accounting system 會計制度   Zj0h0Vt  
accounts payable 應付賬款   \@zoM:[sN  
accounts receivable 應收賬款   Wxi;Tq9C@_  
accumulated profits 累積利益   ojVN-*5  
adjusting entry ?#123;整記錄   ~h%H;wC&  
adjustment ?#123;整   iL~(BnsF  
administration expense 管理費用   @[Wf!8_  
advances 預付   |:`)sx3@#  
advertising expense 廣告費   {&FOa'bP  
agency 代理   MYVb !  
agent 代理人   ]|[mwC4  
agreement 契約   %2beoH'  
allotments 分配數   V h5\'Sn  
allowance 津貼   >VG*La'c  
amalgamation 合併   ~W3t(\B'  
amortization 攤銷   ZR8y 9mx2"  
amortized cost 應攤成本   -tp3qi  
annuities 年金   %PPkT]~\  
applied cost 已分配成本   r/QI-Cf&  
applied expense 已分配費用   e|^. N[W  
applied manufacturing expense 己分配製造費用   Jt)J1CAYo  
apportioned charge 攤派費用   m`4N1egCt  
appreciation 漲價   R0F&!y!B  
article of association 公司章程   tw] l  
assessment 課稅   u_*y~1^0  
assets 資產   Q{ {=  
attorney fee 律師費   WJ\,Y} J  
audit 審計   JYLAu4s6  
auditor 審計員   hzh3p[  
average 平均數   VI.Cmw~S  
average cost 平均成本   !VHw*fL|r  
bad debt 壞賬   gGs"i]c  
balance 餘額   T6\d]  
balance sheet 資產負債表   $4]4G=o  
bank account 銀行賬戶   _OK!/T*FBt  
bank balance 銀行結存   zXe]P(p<  
bank charge 銀行手續費   i{r[zA]$  
bank deposit 銀行存款   >B.KI}dE  
bank discount 銀行貼現   lEw!H^O4  
bank draft 銀行匯票   *QoQ$alHH  
bank loan 銀行借款   UAC"jy1D  
bank overdraft 銀行透支   _gpf9ad  
bankers acceptance 銀行承兌   Jb)xzUhES  
bankruptcy 破產   0 n|>/i  
bearer 持票人   D$`$4mX@hP  
beneficiary 受益人   ^vI`#}?  
bequest 遺產   /8/N  
bill 票據   QO4eDSW  
bill of exchange 匯票   #zc$cr  
bill of lading 提單   Z0M|Bv9_  
bills discounted 貼現票據   t;y@;?~
 
bills payable 應付票據   cHnd gUW]  
bills receivable 應收票據   1WI^RlWd(  
board of directors 董事會   ]zI*}(adu  
bonds 債券   k?Njge6@  
bonus 紅利   ];u nR<H  
book value 賬面價值   6-\M }xq?  
bookkeeper 簿記員   ?~oc4J*>(  
bookkeeping 簿記   Ls &-8  
branch office general ledger 支店往來賬戶   R!>SN0  
broker 經紀人   >ffQ264g=i  
brought down 接前   [6nN]U~Y  
brought forward 接上頁   /^`do3a}  
budget 預算   p)~EG=p  
by-product 副產品   LE g#W  
by-product sales 副產品銷售   8(H!iKHe  
capital 股本   `Zci<  
capital income 資本收益   x(:alG%#  
capital outlay 資本支出   bq{eu#rQJ  
capital stock 股本   mqiCn]8G  
capital stock certificate 股票   ^fbzlu?G4-  
carried down 移後   Q6CVMYT  
carried forward 移下頁   Yb'%
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cash 現金   ?%
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cash account 現金賬戶   g c W'  
cash in bank 存銀行現金   W}WDj:  
cash on delivery 交貨收款   M[0NB2`Wp  
cash on hand 庫存現金   q oz[x  
cash payment 現金支付   H$6;{IUz~  
cash purchase 現購   2Xv$
  
cash sale 現沽   '.7ER   
cashier 出?#123;員   ~{t<g ;F  
cashiers check 本票   2rM/kF >g  
certificate of deposit 存款單折   X//=OpS`  
certificate of indebtedness 借據   <Q_E3lQy/  
certified check 保付支票   5W09>C>OC  
certified public accountant 會計師   es\Fn#?O  
charges 費用   Hr*xAx  
charge for remittances 匯水手續費   >ni0:^vp  
charter 營業執照   VD+v\X_  
chartered accountant 會計師   OS=~<ba  
chattles 動產   H4W!@
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check 支票   n -x
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che stub 支票存根   s=<65  
closed account 己結清賬戶   Bsj^R\   
closing 結算   e8k|%m<Sp  
closing entries 結賬紀錄   xr31<
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closing stock 期末存貨   perhR!#J  
closing the book 結賬  
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columnar journal 多欄日記賬   zuJ@@\75  
combination 聯合   k:z)Sw  
commission 佣金   [*r=u[67F  
commodity 商品   HgTBON(  
common stock 普通股   K!v\r
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company 公司   ?:+p#&I  
compensation 賠償   zOYG`:/'  
compound interest 複利   MKX58y{+  
consignee 承銷人   P6`LUyz3  
consignment 寄銷   <9S5  
consignor 寄銷人   QvlVjDIy  
consolidated balance sheet 合併資產負債表   ~e686L0j  
consolidated profit and loss account 合併損益表   m1RjD$fM
 
consolidation 合併   $|I hO  
construction cost 營建成本   oW6b3Q/B  
construction revenue 營建收入   oKPG0iM:  
contract 合同   %kuUQ%W1  
control account 統制賬戶   KBgFS%-W  
copyright 版權   4p>,
 
corporation 公司   K}p0$Lc  
cost 成本   }wC=p>zA  
cost accounting 成本會計   .RWq!Z=)3  
cost of labour 勞工成本   USKC,&6&}  
cost of production 生產成本   EnEa
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cost of manufacture 製造成本   -=qHwcId  
cost of sales 銷貨成本   Q5*"t*L!N  
cost price 成本價格   )Dyyb1\)  
credit 貸方   %]o/p_<  
credit note 收款通知單   O{EbL5p  
creditor 債權人   )4n]n:FjN  
crossed check 橫線支票   Q'aVdJN,  
current account 往來活期賬戶   3o#K8EL  
current asset 流動資產   Y0ACJ?|  
current liability 流動負債   ,v#3A7"yW  
current profit and loss 本期損益   rE?B9BF3O  
debit 借方   &Zo+F]3d  
debt 債務   w]US- 7  
debtor 債務人   |A2o$H  
deed 契據   Wli!s~c5Fo  
deferred assets 遞延資產   $v=(`
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deferred liabilities 遞延負債   '2SZ]   
delivery 交貨   5.l
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delivery expense 送貨費   t6~~s iQI'  
delivery order 出貨單   ',I$`h  
demand draft 即期匯票   w=thaF.  
demand note 即期票據   +; =XiB5R  
demurrage charge 延期費   J5}?<Dd:  
deposit 存款    k.\4<}  
deposit slip 存款單   \+<=O`  
depreciation 折舊   WPPDvB  
direct cost 直接成本   -$`q:j  
direct labour 直接人工   `*cJc6  
director 董事   )ZpMB  
discount 折扣   c&
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discount on purchase 進貨折扣   <4N E)!#  
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