[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。   OEkx}.w  
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acceptance 承兌   FZEK-
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account 賬戶   9J$8=UuxWG  
accountant 會計員   Jhyb{i8RR  
accounting 會計   Y\qiYra  
accounting system 會計制度   {c3u!}mW  
accounts payable 應付賬款   :jFKTG  
accounts receivable 應收賬款   5G\CT&cQR  
accumulated profits 累積利益   L-LN+6r(#  
adjusting entry ?#123;整記錄   B~0L'8WzW  
adjustment ?#123;整   .o2]ndT/J  
administration expense 管理費用   `xhiG9mz~  
advances 預付   1Ugyjjlz  
advertising expense 廣告費   4[S0~O{r  
agency 代理   b s%lMa.o  
agent 代理人   ;gh#8JkI  
agreement 契約   _PPW9US{  
allotments 分配數   Ef1R?<  
allowance 津貼   u7e g:0Y  
amalgamation 合併   A-GRuC  
amortization 攤銷   }^Unx W  
amortized cost 應攤成本   cdDMV%V  
annuities 年金   btfjmR< Tp  
applied cost 已分配成本   JYbE(&l%de  
applied expense 已分配費用   V0gk8wD  
applied manufacturing expense 己分配製造費用   ',MiD=_  
apportioned charge 攤派費用   G n_AXN  
appreciation 漲價   sI u{_b  
article of association 公司章程   Vs1j9P|G  
assessment 課稅   +G !N@O  
assets 資產   Y}bJN%M  
attorney fee 律師費   r3@Q(Rb  
audit 審計   93Yo}6>  
auditor 審計員   UH<nc;.B  
average 平均數   T41&;?-  
average cost 平均成本   U#O6l-xe]  
bad debt 壞賬   rpgr5>  
balance 餘額   b"ypS7 _  
balance sheet 資產負債表   ~=Y<B/  
bank account 銀行賬戶   KUdpOMYX  
bank balance 銀行結存   >@yHa'*9S  
bank charge 銀行手續費   VWlOMqL995  
bank deposit 銀行存款   !9!kb  
bank discount 銀行貼現   !OJ@ =y`i  
bank draft 銀行匯票   -$(,&qyk  
bank loan 銀行借款   %"Y7 b2pPa  
bank overdraft 銀行透支   ?I`BbT}  
bankers acceptance 銀行承兌   v5|X= B>&>  
bankruptcy 破產   ,KlTitJl\+  
bearer 持票人   .EC/[fM  
beneficiary 受益人   fq){?hk~O  
bequest 遺產   D!. r$i)  
bill 票據   41<.e`{  
bill of exchange 匯票   =?`5n|A*  
bill of lading 提單   o0~+%&  
bills discounted 貼現票據   =a`l1zn8=  
bills payable 應付票據   ^|6%~jkD5  
bills receivable 應收票據   wX6VapFboI  
board of directors 董事會   3z[yK
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bonds 債券   ~RVx
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bonus 紅利   2&E1) ^  
book value 賬面價值   &(fB+VNrOH  
bookkeeper 簿記員   G .~Psw#  
bookkeeping 簿記   wSp1ChS k  
branch office general ledger 支店往來賬戶   zh$[UdY6  
broker 經紀人   R>"E Xq  
brought down 接前   p~h=]o'i  
brought forward 接上頁   (lhbH]I  
budget 預算   DRD%pm(
 
by-product 副產品   fW Vd[zuD4  
by-product sales 副產品銷售   5Qp5JMK  
capital 股本   Eb`U^*A  
capital income 資本收益   30Nya$$A=  
capital outlay 資本支出   Q)}sX6TB  
capital stock 股本   G
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capital stock certificate 股票   =6t)-53  
carried down 移後   /xjHzva^ w  
carried forward 移下頁   [R j=k)aBm  
cash 現金   br"p D -}  
cash account 現金賬戶   XF1x*zc  
cash in bank 存銀行現金   ;m}lmq,  
cash on delivery 交貨收款   93%U;0w[Nw  
cash on hand 庫存現金   s> JmLtT  
cash payment 現金支付   .J3
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cash purchase 現購   OGNjn9av  
cash sale 現沽   ZD1UMB0$4  
cashier 出?#123;員   WKZ9i2hcdf  
cashiers check 本票   3OV #H%  
certificate of deposit 存款單折   -OZRSjmY  
certificate of indebtedness 借據   z3b8  
certified check 保付支票   b1>%%#  
certified public accountant 會計師   0-EhDGa]r  
charges 費用   ]*pALT6  
charge for remittances 匯水手續費   ?Zu=UVb  
charter 營業執照   4YkH;!M>ji  
chartered accountant 會計師   @R>4b  
chattles 動產   F]3iL^v  
check 支票   A'qJke=  
che stub 支票存根   /Cr0jWu _  
closed account 己結清賬戶   b/oJ[Vf  
closing 結算   pi? q<p%  
closing entries 結賬紀錄   OWCd$c_(  
closing stock 期末存貨   >`8r52  
closing the book 結賬   :{C#<g`  
columnar journal 多欄日記賬   7Xv.C&jzd  
combination 聯合   *&>1A A  
commission 佣金   G*e/Ft.wf8  
commodity 商品   q@P
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common stock 普通股   XU.ZYYZ=  
company 公司   H$Fz{[[u  
compensation 賠償   >t u3m2  
compound interest 複利   Mw7 ~:O`  
consignee 承銷人   xfqgK D>  
consignment 寄銷   $lci{D32,  
consignor 寄銷人   ?<,9X06dP  
consolidated balance sheet 合併資產負債表   08vA;6zt  
consolidated profit and loss account 合併損益表   fR!'i):u  
consolidation 合併   Os9xZ  
construction cost 營建成本   ="3Hc=1?R  
construction revenue 營建收入   InMeD[*^  
contract 合同   2(LS<HqP[  
control account 統制賬戶   ]i\D*,FfU  
copyright 版權   O'U0Y8HN  
corporation 公司   q~.\NKc  
cost 成本   :*#AJV)  
cost accounting 成本會計   #b []-L!  
cost of labour 勞工成本   [zIX&fPk$  
cost of production 生產成本   R3wK@D  
cost of manufacture 製造成本   /<s'@!W  
cost of sales 銷貨成本   ~!j1</$_  
cost price 成本價格   {FraM,w:  
credit 貸方   sN 1x|pkN  
credit note 收款通知單   BqK|4-Pf  
creditor 債權人   or\ 2)  
crossed check 橫線支票   ^]^Y~$u  
current account 往來活期賬戶   Jg3}U j2By  
current asset 流動資產   Nqp%Z7G  
current liability 流動負債   }m/aigA[1  
current profit and loss 本期損益   S #% 'Vrp  
debit 借方   $@+\_f'bU>  
debt 債務   pq+Gsu1^  
debtor 債務人   &CF74AN#  
deed 契據   Ps7(4%  
deferred assets 遞延資產   ^%|{>Mz; c  
deferred liabilities 遞延負債   8(q4D K\5u  
delivery 交貨   %FLz}QW*  
delivery expense 送貨費   eI; %/6#  
delivery order 出貨單   ]3xnq<
  
demand draft 即期匯票   8 wQV^G  
demand note 即期票據   +Vt@~Z 4K  
demurrage charge 延期費   `Z>4}<~+  
deposit 存款   R*/%+  
deposit slip 存款單   A!H6$-W|p  
depreciation 折舊   Sm;&2"  
direct cost 直接成本   YN9ug3O+  
direct labour 直接人工   %#2[3N{  
director 董事   "T?%4^:g  
discount 折扣   }3j/%oN.(  
discount on purchase 進貨折扣   / _-?NZ  
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