[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。   6GxLaI  
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acceptance 承兌   j`_S%E%X  
account 賬戶   F-m%d@P&X  
accountant 會計員   xi (@\A  
accounting 會計   Hx.|5n,5  
accounting system 會計制度   SXL3>-Z E  
accounts payable 應付賬款   2-4N)q  
accounts receivable 應收賬款   e9LX0=  
accumulated profits 累積利益   gFaZ ._  
adjusting entry ?#123;整記錄   wps/{h,  
adjustment ?#123;整   `J.,dqGb  
administration expense 管理費用   {n mG/dn{  
advances 預付   *Soi  
advertising expense 廣告費   khy'Y&\F;  
agency 代理   bn*:Bn1  
agent 代理人   >_}isCd,  
agreement 契約   Xh"9Bcjf  
allotments 分配數   m\>gOTpA4  
allowance 津貼   !5*VBE\  
amalgamation 合併   _o~ pVBl/  
amortization 攤銷   tT]@yo|?e/  
amortized cost 應攤成本    S!?T0c?>  
annuities 年金   xFu ,e  
applied cost 已分配成本   ?|M-0{  
applied expense 已分配費用   Zl>SeTjB-  
applied manufacturing expense 己分配製造費用   _pdKcE\X  
apportioned charge 攤派費用   ASXGM0t  
appreciation 漲價   (5$Ge$  
article of association 公司章程   " tyRnUP  
assessment 課稅   $LXa]  
assets 資產   p$Tk;;wm  
attorney fee 律師費   iK}p#"si  
audit 審計   lNe4e6  
auditor 審計員   /zIG5RK>  
average 平均數   YmljHQP  
average cost 平均成本   pBqf+}g4  
bad debt 壞賬   +5y^c|L0  
balance 餘額   R_EU|a
  
balance sheet 資產負債表   B!'K20"gF  
bank account 銀行賬戶   VzG|Xtco[  
bank balance 銀行結存   l,@>J9}Se  
bank charge 銀行手續費   fJ}e  
bank deposit 銀行存款   PZ]tl  
bank discount 銀行貼現   P'~`2W0sz  
bank draft 銀行匯票   r5j$FwY  
bank loan 銀行借款   \,;glY=M!  
bank overdraft 銀行透支    u$?!  
bankers acceptance 銀行承兌   ~n 'A1  
bankruptcy 破產   ,6+joKe-  
bearer 持票人   Jh+;+"  
beneficiary 受益人   MHwfJ{"zo  
bequest 遺產   D,IT>^[^7  
bill 票據   kff N0(MR  
bill of exchange 匯票   *R6lK&  
bill of lading 提單   'o&d!  
bills discounted 貼現票據   Pe:)zt0  
bills payable 應付票據   +yL;?+s>=  
bills receivable 應收票據   uEgR>X>  
board of directors 董事會   jIKg*
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bonds 債券   ?+}Su'pv}  
bonus 紅利   b!H1|7>  
book value 賬面價值   j*3;G+  
bookkeeper 簿記員   SK}jhm "y  
bookkeeping 簿記   W^<AUT  
branch office general ledger 支店往來賬戶   2|k$Vfz  
broker 經紀人   G2`YZ\  
brought down 接前   h3F559bw/<  
brought forward 接上頁   9~V'Wev  
budget 預算   KR.;X3S}  
by-product 副產品   3,i j@P  
by-product sales 副產品銷售   +s#%\:Y M  
capital 股本   6lzjaW5h  
capital income 資本收益   |lhnCShw  
capital outlay 資本支出  
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capital stock 股本   P#TPI*qw  
capital stock certificate 股票   ~ZafTCa;  
carried down 移後   4&E"{d >  
carried forward 移下頁   EC,,l'%a|/  
cash 現金   [P}Bq6;p  
cash account 現金賬戶   t'K+)OK  
cash in bank 存銀行現金   %Z6Q/+#fn  
cash on delivery 交貨收款   Dbn~~P  
cash on hand 庫存現金   hp -|a  
cash payment 現金支付   hP:>!KJ  
cash purchase 現購   mc]+j,d  
cash sale 現沽   1V,@uY)s  
cashier 出?#123;員   K qJE?caw  
cashiers check 本票   hT%fM3|,e  
certificate of deposit 存款單折   -UEi  
certificate of indebtedness 借據   |-JG _i  
certified check 保付支票   q%,86A>  
certified public accountant 會計師   LB@<Q.b,U
 
charges 費用   M[I=N  
charge for remittances 匯水手續費   bB4FjC':  
charter 營業執照   B2r[oT R  
chartered accountant 會計師   L\mF[Kd#+T  
chattles 動產   F
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check 支票   ]2u   
che stub 支票存根   0=,Nz  
closed account 己結清賬戶   ,?LE5]  
closing 結算   [w}-)&c  
closing entries 結賬紀錄   ]Q FI>  
closing stock 期末存貨   IWYQ67Yj   
closing the book 結賬   SB%D%Zx6'%  
columnar journal 多欄日記賬   7bYwh8  
combination 聯合   ?[#w*Am7  
commission 佣金   o;c"-^>  
commodity 商品   QP~["%}T  
common stock 普通股   *Y85evq  
company 公司   E$lbm>jsb$  
compensation 賠償   F
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compound interest 複利   .?:#<=1  
consignee 承銷人   L%H\|> k`  
consignment 寄銷   TQb/lY9*  
consignor 寄銷人   ";dS~(~  
consolidated balance sheet 合併資產負債表   5H Cw%n9  
consolidated profit and loss account 合併損益表   wHbmK  
consolidation 合併   (PE.v1T  
construction cost 營建成本   z1b@JCWE  
construction revenue 營建收入   #i~P])%gNP  
contract 合同   - f
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control account 統制賬戶   wMk
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copyright 版權   BqJ|l7+  
corporation 公司   OM.-apzC  
cost 成本   5~pxu  
cost accounting 成本會計   BoT#b^l  
cost of labour 勞工成本   `[$>S  
cost of production 生產成本   pIR_2Eq  
cost of manufacture 製造成本   gIO_mJ3 u  
cost of sales 銷貨成本   OfrzmL<K  
cost price 成本價格   J#:`'eEG  
credit 貸方   nt"\FZ*;3  
credit note 收款通知單   xV sI#`<a  
creditor 債權人   PkFG0  
crossed check 橫線支票   0++RxYFCL  
current account 往來活期賬戶   ?o)?N8U  
current asset 流動資產   u~,hTY(%  
current liability 流動負債   l`#rhuy`  
current profit and loss 本期損益   xjD$i'V+  
debit 借方   3\]j4*i!  
debt 債務   ){mqo
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debtor 債務人   n?c[ E+i;  
deed 契據   9e.v[K~  
deferred assets 遞延資產   <k3KCt  
deferred liabilities 遞延負債   7}NvO"u  
delivery 交貨   'w1ll9O  
delivery expense 送貨費   OI0@lSAo <  
delivery order 出貨單   aj
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demand draft 即期匯票   /F^ Jn_  
demand note 即期票據   ]):>9q$C  
demurrage charge 延期費   +BM[@?"hrh  
deposit 存款   _J2?B?S/j  
deposit slip 存款單   Zcw<USF8  
depreciation 折舊   NZG ^B/  
direct cost 直接成本   >`[+24e  
direct labour 直接人工   ~("bpS#ZgD  
director 董事   XL44pE m  
discount 折扣  
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discount on purchase 進貨折扣   (Qo
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