[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。   Oq4J$/%  
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acceptance 承兌   m+'v
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account 賬戶   $i.)1.x  
accountant 會計員   @`H47@e  
accounting 會計   25m!Bf  
accounting system 會計制度   ~"8)9&  
accounts payable 應付賬款   _S3qPPo3l]  
accounts receivable 應收賬款   pqnZ:'V  
accumulated profits 累積利益   &M2SqeR62;  
adjusting entry ?#123;整記錄   g!.k>  
adjustment ?#123;整   mrId`<L5l{  
administration expense 管理費用   OM 4,Sevk  
advances 預付   :8jaW?~  
advertising expense 廣告費   ~|.vz!A  
agency 代理   :y8wv|m  
agent 代理人   (|_N2R!  
agreement 契約   Kf k/pYMDq  
allotments 分配數   fFNwmH-jv  
allowance 津貼   tC4 7P[b  
amalgamation 合併   @-G^Jm9~\m  
amortization 攤銷   ZINqIfc  
amortized cost 應攤成本   2m0laJ3p9  
annuities 年金   8}<4f|?  
applied cost 已分配成本   t182&gpd`  
applied expense 已分配費用    b@m\ca  
applied manufacturing expense 己分配製造費用   K6nGC  
apportioned charge 攤派費用   7qT>wCVT  
appreciation 漲價   C,#FH}  
article of association 公司章程   5*IfI+}  
assessment 課稅   D0H
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assets 資產   i{5 ,mS&  
attorney fee 律師費   Kt\#|-{CH-  
audit 審計   uIb,n 5  
auditor 審計員   UqEpeLK  
average 平均數   & U6bOH%P  
average cost 平均成本   L-QzC<[F/  
bad debt 壞賬   M8}t`q[-&  
balance 餘額   NvU~?WN  
balance sheet 資產負債表   DU=rsePWE  
bank account 銀行賬戶   Kb5 YA  
bank balance 銀行結存   R1lC_G]  
bank charge 銀行手續費   Tye[iJ  
bank deposit 銀行存款   Q{"QpVY8  
bank discount 銀行貼現   fBRU4q=^T  
bank draft 銀行匯票   E0-<-w3'  
bank loan 銀行借款   i |IG  
bank overdraft 銀行透支   ubZcpqm?Q  
bankers acceptance 銀行承兌   *oca  
bankruptcy 破產   rj> _L  
bearer 持票人   oGXndfd"  
beneficiary 受益人   $bd2TVNV:  
bequest 遺產   `R+I(Cb  
bill 票據   GfMCHs   
bill of exchange 匯票   ]31UA>/TI  
bill of lading 提單   _)6N&u8  
bills discounted 貼現票據   \n`)>-  
bills payable 應付票據   g7r_jj%ow  
bills receivable 應收票據   +M/1,&  
board of directors 董事會   <JNiW8 PG  
bonds 債券   4<{]_S6"0y  
bonus 紅利   QFYO_$1Y)  
book value 賬面價值   <4m@WG  
bookkeeper 簿記員   |A0)-sVZ  
bookkeeping 簿記   vl
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branch office general ledger 支店往來賬戶   wSwDhOX=  
broker 經紀人   &)y$XsSMW  
brought down 接前   +'f+0T\)  
brought forward 接上頁   p3R: 3E6p  
budget 預算   h.ln%6:d  
by-product 副產品   C~:@ETcbil  
by-product sales 副產品銷售   ;"N4Yfl
z  
capital 股本   zIE{U  
capital income 資本收益   _I1:|y  
capital outlay 資本支出   'gQ0=6(\  
capital stock 股本   aF (L_  
capital stock certificate 股票   n^P~]1i   
carried down 移後   SWpvbs.'so  
carried forward 移下頁   q}'ww  
cash 現金   q*E<~!jL  
cash account 現金賬戶   rrL gBeQa  
cash in bank 存銀行現金   Tb@r@j:V  
cash on delivery 交貨收款     iE8  
cash on hand 庫存現金   <g4
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cash payment 現金支付   yy*8Aw}  
cash purchase 現購   jqeR{yo&0b  
cash sale 現沽   7u|X .X  
cashier 出?#123;員   vdt":  
cashiers check 本票   4,)EG1  
certificate of deposit 存款單折   ?n0Z4 8%  
certificate of indebtedness 借據   k(bDj[0q^  
certified check 保付支票   _hz}I>G@B  
certified public accountant 會計師   a?dUJt  
charges 費用   <QcQ.b  
charge for remittances 匯水手續費   l}jC$B`5  
charter 營業執照   iXsX@ S^F  
chartered accountant 會計師   7}r6mr0vpm  
chattles 動產   AIU=56+I\  
check 支票   `EJ.L6j$'  
che stub 支票存根   f}%paE"  
closed account 己結清賬戶   <Mq vGXI  
closing 結算   "AcC\iq  
closing entries 結賬紀錄   b$W~w*O  
closing stock 期末存貨   )oU%++cdo  
closing the book 結賬   |3{"ANmm'  
columnar journal 多欄日記賬   SE7mn6,%\  
combination 聯合   rQb=/@-  
commission 佣金   Dm+[cA"I  
commodity 商品   !CGpE=V  
common stock 普通股   {IgLH`@  
company 公司   | mp~d<&  
compensation 賠償   9m+ejTK{U  
compound interest 複利   oH]_2[ !  
consignee 承銷人   mNk@WY_F  
consignment 寄銷   V=cJdF  
consignor 寄銷人   uK;&
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consolidated balance sheet 合併資產負債表   f]C`]qg  
consolidated profit and loss account 合併損益表   qOs'Ljx6l  
consolidation 合併   RoLN#  
construction cost 營建成本   h; "pAE  
construction revenue 營建收入   #M5pQ&yZy  
contract 合同   AdgZau[Y6  
control account 統制賬戶   vXLGdv::  
copyright 版權   r>;(\_@  
corporation 公司   fG_<HJS(~  
cost 成本   pAtt=R,Ht  
cost accounting 成本會計   3o^~6A  
cost of labour 勞工成本   4o69t  
cost of production 生產成本   b'1m 9T780  
cost of manufacture 製造成本   ?[!_f$50]P  
cost of sales 銷貨成本   %)#yMMhR  
cost price 成本價格   \`oP\|Z  
credit 貸方   O/b1^ Y   
credit note 收款通知單   /)*si  
creditor 債權人   eZdFfmYW^R  
crossed check 橫線支票   qF3s&WI  
current account 往來活期賬戶   JH+uBZh6  
current asset 流動資產   #\l#f8(l  
current liability 流動負債   J
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current profit and loss 本期損益   $g&_7SJ@  
debit 借方   +k{l]-)1  
debt 債務    ZE[NQ8  
debtor 債務人   vtw97G  
deed 契據   }Dx5W9Ri"  
deferred assets 遞延資產   OD6dMql  
deferred liabilities 遞延負債   -_^#7]  
delivery 交貨   !IC@^kkh{  
delivery expense 送貨費   >uP1k.z
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delivery order 出貨單   pqD lg  
demand draft 即期匯票   E4N"|u|  
demand note 即期票據   t3<HE_B|  
demurrage charge 延期費   2= )V"lR\  
deposit 存款   qS/ 'Kyp_  
deposit slip 存款單   E^C [G)7n  
depreciation 折舊   t;b1<TLn0  
direct cost 直接成本   -?L3"rxAP  
direct labour 直接人工   
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director 董事   wJg&OQc9  
discount 折扣   ,E&W{b  
discount on purchase 進貨折扣   T?KM}<$(O  
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