[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。   RL8wSK  
k= 1+mG  
acceptance 承兌   <7) 6*u  
account 賬戶   ]`9K|v  
accountant 會計員   Xh!Pg)|E  
accounting 會計   &cE,9o%FZ  
accounting system 會計制度   {Oszq(A  
accounts payable 應付賬款   ogbdt1  
accounts receivable 應收賬款   S*:w\nXP~  
accumulated profits 累積利益   ~[6|VpGc:  
adjusting entry ?#123;整記錄   =LA@E&,j  
adjustment ?#123;整   zt}p-U2I  
administration expense 管理費用   j)*nE./3  
advances 預付   w+P^c|  
advertising expense 廣告費   LRs;>O  
agency 代理   ?!-im*~w  
agent 代理人   -2d&Aq4m)  
agreement 契約   {mGWMv  
allotments 分配數   l]&)an  
allowance 津貼   63$m& ]x  
amalgamation 合併   I%xJ)fIK  
amortization 攤銷   9x,+G['Zt  
amortized cost 應攤成本   W{aNS@1  
annuities 年金   +2O_LPV$,  
applied cost 已分配成本   DJUtuex  
applied expense 已分配費用   (DAJ(r~  
applied manufacturing expense 己分配製造費用   1^dWmxUZH  
apportioned charge 攤派費用   (P8oXb+%  
appreciation 漲價   4VgDN(n0@  
article of association 公司章程   GrC")Z|3u  
assessment 課稅   KR0 x[#.*  
assets 資產   Y.#+Yh[  
attorney fee 律師費   E3 .s8}}  
audit 審計   ZZ7U^#RT  
auditor 審計員   JnJz{(c  
average 平均數   _r'M^=yx[  
average cost 平均成本   s6uAF(4,  
bad debt 壞賬   z& jDOex  
balance 餘額   Df^S77&c!  
balance sheet 資產負債表   q5PYc.E([  
bank account 銀行賬戶   8?
XZF[D  
bank balance 銀行結存   c
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bank charge 銀行手續費   pT tX[CE  
bank deposit 銀行存款   Q8i6kf!  
bank discount 銀行貼現   q#Vf2U55m  
bank draft 銀行匯票   !f6  
bank loan 銀行借款   37Y]sJrs$  
bank overdraft 銀行透支   +6atbbe}  
bankers acceptance 銀行承兌   C"<@EMU9  
bankruptcy 破產   EVsZ:Ra^k  
bearer 持票人   x
k ovoTzV  
beneficiary 受益人   Ags`%(  
bequest 遺產   ba13^;fm#  
bill 票據   Gy%e%'  
bill of exchange 匯票   UepBXt3)  
bill of lading 提單   M='Kjc>e  
bills discounted 貼現票據   KHtY +93  
bills payable 應付票據   ;\N*iN#K  
bills receivable 應收票據   ri ~2t3gg  
board of directors 董事會   _(foJRr  
bonds 債券   |e\%pfZ  
bonus 紅利   e v $eM  
book value 賬面價值   |sz9l/,lG  
bookkeeper 簿記員   mZyTo/\0  
bookkeeping 簿記   J^4k}  
branch office general ledger 支店往來賬戶   r8rR_M{P  
broker 經紀人   nCU4a1rZ  
brought down 接前   6tg uy  
brought forward 接上頁   at!?"
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budget 預算   -}@9lhS,  
by-product 副產品   /&yT2p  
by-product sales 副產品銷售   o*_D  
capital 股本   43XuQg4  
capital income 資本收益   >YLm]7v}  
capital outlay 資本支出   O [/~V=  
capital stock 股本   oWmla*nCKL  
capital stock certificate 股票   e^yB9b  
carried down 移後   2B7&Ll\>  
carried forward 移下頁   L@X eAEIq  
cash 現金   'Nh^SbD+_|  
cash account 現金賬戶   ,"o\_{<z  
cash in bank 存銀行現金   0N. *c  
cash on delivery 交貨收款   YVT^}7#
  
cash on hand 庫存現金   k&b>-QP6  
cash payment 現金支付   ~6tY\6$9f
 
cash purchase 現購   PW }.`  
cash sale 現沽   Xc!w y9m  
cashier 出?#123;員   ioggD  
cashiers check 本票   $4&Ql  
certificate of deposit 存款單折   \!r^6'A  
certificate of indebtedness 借據   N!AFs WV  
certified check 保付支票   n[@Ur2&)  
certified public accountant 會計師   KVuv%?  
charges 費用   Z>l>@wNm  
charge for remittances 匯水手續費   J5k%  
charter 營業執照   :"4~V Du  
chartered accountant 會計師   4tI~d8?pk+  
chattles 動產   :R)IaJ6)  
check 支票   F}Au'D&n_  
che stub 支票存根   L6m'u6:1{  
closed account 己結清賬戶   qb Q> z+c  
closing 結算   ]l%j>Vb!L  
closing entries 結賬紀錄   _D~a4tgS  
closing stock 期末存貨   ~J|0G6H  
closing the book 結賬   Gkl#s7'  
columnar journal 多欄日記賬   cnR>)9sX  
combination 聯合   -Q; w4@  
commission 佣金   x?3p3[y  
commodity 商品   }49?Z3  
common stock 普通股   *XJSa  
company 公司   SZ_hGD0  
compensation 賠償   F<$&G'% H  
compound interest 複利   157X0&EX  
consignee 承銷人   g=)@yZ3>v  
consignment 寄銷   .NKN2  
consignor 寄銷人   DsoF4&>g[B  
consolidated balance sheet 合併資產負債表   mS0W@#|K  
consolidated profit and loss account 合併損益表   L-XTIL$$  
consolidation 合併   5GKz@as8  
construction cost 營建成本   >9 iv>  
construction revenue 營建收入   gisZmu0  
contract 合同   /=N`P &R#  
control account 統制賬戶   'G k|& ^  
copyright 版權   g0l- n  
corporation 公司   (~jOtUyT  
cost 成本   PJ'l:IU  
cost accounting 成本會計   6vDgMfw  
cost of labour 勞工成本   !Ej<J&e  
cost of production 生產成本   YW*ti|u|w  
cost of manufacture 製造成本   OHU(?TBo  
cost of sales 銷貨成本   w^~,M3(+)1  
cost price 成本價格   z8oSh t`+  
credit 貸方   v[m>;Ubg&  
credit note 收款通知單   PYZ8@G  
creditor 債權人   HkrNt/]  
crossed check 橫線支票   ,q4Y N-3  
current account 往來活期賬戶   COa
p*  
current asset 流動資產   /#tOi[0[  
current liability 流動負債   Pu=YQ #F'  
current profit and loss 本期損益   k@?<Aw8_X  
debit 借方   B #=dz,}  
debt 債務   sS._N@f  
debtor 債務人   n}"MF> zDK  
deed 契據   [8ih-k  
deferred assets 遞延資產   >1YJETysO  
deferred liabilities 遞延負債   qg_=5s  
delivery 交貨   ~sOAm  
delivery expense 送貨費   >B==*,|  
delivery order 出貨單   oZQu& O'  
demand draft 即期匯票   ='(:fHhhX  
demand note 即期票據   ;aSEv"iWX  
demurrage charge 延期費   =dPrG=A  
deposit 存款   d;`JDT  
deposit slip 存款單   @sP?@<C  
depreciation 折舊   #<{sP0v*  
direct cost 直接成本   8{AzB8xp  
direct labour 直接人工   GE|V^_|i  
director 董事   p & A3l  
discount 折扣   -0Ps.B  
discount on purchase 進貨折扣   ?Pa5skqR  
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