[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。   L[C*@ uK  
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acceptance 承兌   K`4GU[ul  
account 賬戶   T[2}p=<%  
accountant 會計員   4/MNqit+  
accounting 會計   #s+Q{2s  
accounting system 會計制度   \A(5;ZnuD  
accounts payable 應付賬款   7/>a:02  
accounts receivable 應收賬款   J}@G KNm  
accumulated profits 累積利益   GZ3/S|SMP  
adjusting entry ?#123;整記錄   Q!$IQJ]|Y  
adjustment ?#123;整   2R`u[  
administration expense 管理費用   [ud|dwP"  
advances 預付  
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advertising expense 廣告費   Kbas-</Si  
agency 代理   - 1W  
agent 代理人   J Jy{@[m  
agreement 契約   KO,_6>8]U  
allotments 分配數   oVkr3KZ  
allowance 津貼   <]Y[XI(kr  
amalgamation 合併   7a<_BJXx  
amortization 攤銷   E5{n?e  
amortized cost 應攤成本   SDc" 4g`
 
annuities 年金   e&3#2
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applied cost 已分配成本   p@tp]u`7  
applied expense 已分配費用   F<r4CHfh;  
applied manufacturing expense 己分配製造費用   0<&M?^  
apportioned charge 攤派費用   k/#>S*Ne  
appreciation 漲價   ou6j*eSN  
article of association 公司章程   6V;:+"
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assessment 課稅   },PBqWe  
assets 資產   }ywi"k4>  
attorney fee 律師費   r}EM4\r  
audit 審計   ZQ[~*)  
auditor 審計員   hW%p#g;  
average 平均數   'v`_Ii|-  
average cost 平均成本   F^rl$#pCS  
bad debt 壞賬   /=ylQn3 *  
balance 餘額   Wk[)+\WQ?  
balance sheet 資產負債表   Wz{%"o  
bank account 銀行賬戶   bi,mM,N/  
bank balance 銀行結存   F+*Q <a4  
bank charge 銀行手續費   :t>Q:mX(N  
bank deposit 銀行存款   MPvWCPB  
bank discount 銀行貼現   RpN <=  
bank draft 銀行匯票   0yTQ{'Cc  
bank loan 銀行借款   .Cr1,Po  
bank overdraft 銀行透支   D rTM $)  
bankers acceptance 銀行承兌   }ecsGw  
bankruptcy 破產   }+DDJ6Jzs  
bearer 持票人   PYieD}'  
beneficiary 受益人   if@,vc  
bequest 遺產   A& =pw#
 
bill 票據   ][t6VA  
bill of exchange 匯票   Wp
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bill of lading 提單   xt))]aH  
bills discounted 貼現票據   'w6hW7"L  
bills payable 應付票據   Tc_do"uU  
bills receivable 應收票據   sVoR?peQ  
board of directors 董事會   ;
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bonds 債券   oCA(FQ6  
bonus 紅利   ]ymC3LV]  
book value 賬面價值   ;]@exp5  
bookkeeper 簿記員   ,s? dAy5  
bookkeeping 簿記   +2y&B,L_Wh  
branch office general ledger 支店往來賬戶   dXO=ZU/N  
broker 經紀人   k<Oy%+C  
brought down 接前   _BwKY#09Zp  
brought forward 接上頁   5H!%0LrJg=  
budget 預算   -<
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by-product 副產品   6ZEdihBei  
by-product sales 副產品銷售   7@~QkTH~y  
capital 股本   "Q?_ EE
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capital income 資本收益   >)y$mc6  
capital outlay 資本支出   %,;gP.dh7  
capital stock 股本   97]4 :Zv  
capital stock certificate 股票   nNs .,J)  
carried down 移後   b[0S=e G  
carried forward 移下頁   +"Ub/[J{G1  
cash 現金   qmID-t"  
cash account 現金賬戶   *|poxT G  
cash in bank 存銀行現金   ['t8C  
cash on delivery 交貨收款   j%5a+(H,z;  
cash on hand 庫存現金   mQ=sNZ-d]  
cash payment 現金支付   EW9b*r7./  
cash purchase 現購   :iEAUM  
cash sale 現沽   ',#  
cashier 出?#123;員   k-vA#  
cashiers check 本票   f?5A"-NS  
certificate of deposit 存款單折   yU!GS-
  
certificate of indebtedness 借據   0@v
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certified check 保付支票   Dt|fDw$]D  
certified public accountant 會計師   \-d'9b?  
charges 費用   f| =# q  
charge for remittances 匯水手續費   F-tFet  
charter 營業執照  

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chartered accountant 會計師   $^IjFdD  
chattles 動產   OF-WUa4t  
check 支票   l# BZzJ?~  
che stub 支票存根   r},lu=em  
closed account 己結清賬戶   "?[7#d])  
closing 結算   S[sr'ZW  
closing entries 結賬紀錄   ?cJA^W  
closing stock 期末存貨   lfgtcR{l5  
closing the book 結賬   N5ci};?  
columnar journal 多欄日記賬   ~.H~XKw
 
combination 聯合   &~}@u[=ux  
commission 佣金   )WclV~  
commodity 商品   V:8@)Hc=  
common stock 普通股   >'.[G:b  
company 公司   :i}@Br+R7L  
compensation 賠償   G}q<{<+$  
compound interest 複利   X7b!;%3@  
consignee 承銷人   c l9$g7  
consignment 寄銷   MU*It"@}2  
consignor 寄銷人   IE}Sdeqi)  
consolidated balance sheet 合併資產負債表   c~37+^B:  
consolidated profit and loss account 合併損益表   EFD?di)s  
consolidation 合併   G4O3h Y.`  
construction cost 營建成本   1[px`%DR~  
construction revenue 營建收入   5E0wn'  
contract 合同   IOS^|2:,  
control account 統制賬戶   {F/q{c~]  
copyright 版權   Eny!R@u7q  
corporation 公司   _V&x`ks  
cost 成本   [)0 R'xL6  
cost accounting 成本會計   \D ^7Z97  
cost of labour 勞工成本   Wy!uRzbBv  
cost of production 生產成本   w7r'SCVh3+  
cost of manufacture 製造成本   !9PX\Xbn  
cost of sales 銷貨成本   2zM-Ob<U`  
cost price 成本價格   C&e8a9*,(a  
credit 貸方   4NJVW+:2  
credit note 收款通知單   1B(G]o_>!  
creditor 債權人   UL[uh@4  
crossed check 橫線支票   $8=(I2&TW  
current account 往來活期賬戶   n}f3Vrl  
current asset 流動資產   >r~|1kQ.  
current liability 流動負債   g(1"GKg 3K  
current profit and loss 本期損益   y%JF8R;n  
debit 借方   *0lt$F$~b  
debt 債務   ; tm3B2  
debtor 債務人   +<z7ds{Z  
deed 契據   o;E(Kj  
deferred assets 遞延資產   KjC[q  
deferred liabilities 遞延負債   ^^7gDgT  
delivery 交貨   T:Bzz)2/  
delivery expense 送貨費   fG3wc l~  
delivery order 出貨單   J#+Op/mmo  
demand draft 即期匯票   BL7>dZOa  
demand note 即期票據   mqubXS;J|P  
demurrage charge 延期費   t6j-?c('  
deposit 存款   5%'o%`?i  
deposit slip 存款單   4_WH 6Z  
depreciation 折舊   UC.8DaIPN  
direct cost 直接成本   I{Rz,D uAL  
direct labour 直接人工   $f9 ,##/  
director 董事   `..EQBM  
discount 折扣   . c#90RP  
discount on purchase 進貨折扣   f]hBPkZ6  
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