[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。    4b]/2H  
Ag=>F5  
acceptance 承兌   mUY+v>F  
account 賬戶   GJN"43  
accountant 會計員   (c;F%m|  
accounting 會計   cM%I5F+n  
accounting system 會計制度   v3!oY t:l  
accounts payable 應付賬款   |}N -5U  
accounts receivable 應收賬款   vgY ) L  
accumulated profits 累積利益   |}s)Wo  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   Oz(0$c  
administration expense 管理費用   SyFw  
advances 預付   734)s  
advertising expense 廣告費   -t~l!! N(  
agency 代理   !$
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agent 代理人   g bDre~|  
agreement 契約   c,nE@~ul2  
allotments 分配數   ) =-$>75Z  
allowance 津貼   D/QSC]"  
amalgamation 合併   3V~871:-~  
amortization 攤銷   ggQ/_F8u  
amortized cost 應攤成本   Q\.~cIw_AQ  
annuities 年金   pw|f4c7AH  
applied cost 已分配成本   x"xl3dRu  
applied expense 已分配費用   " &2Kvsz  
applied manufacturing expense 己分配製造費用   y%%D="  
apportioned charge 攤派費用   <QbD ;(%  
appreciation 漲價   KZoIjK]  
article of association 公司章程   GJ"S*30  
assessment 課稅   hG~4i:p <  
assets 資產   rTTde^^_  
attorney fee 律師費   02B *cz_K  
audit 審計   YaiogA  
auditor 審計員   ]DVZeI03@  
average 平均數   'J\nvNm  
average cost 平均成本   {8+FxmH  
bad debt 壞賬   dqF]kP,VG  
balance 餘額   +KV?W+g)`  
balance sheet 資產負債表   ;e,_F/@`  
bank account 銀行賬戶   EB R,j_  
bank balance 銀行結存   )!SA]>-  
bank charge 銀行手續費   Ze+
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bank deposit 銀行存款   ~[n]la  
bank discount 銀行貼現   l;{
n" F  
bank draft 銀行匯票   b(^/WCykH  
bank loan 銀行借款   }AfX
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bank overdraft 銀行透支   4 mj\wBp  
bankers acceptance 銀行承兌   Bgb~Tz'  
bankruptcy 破產   U9w0kcUw#J  
bearer 持票人   &b :u~puM  
beneficiary 受益人   @yc/1u$r  
bequest 遺產   ,U`:IP/L  
bill 票據   hr@c7/L  
bill of exchange 匯票   [+,%T;d;  
bill of lading 提單   -Q3jK)1  
bills discounted 貼現票據   
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bills payable 應付票據   oDz%K?29%  
bills receivable 應收票據   O^|:q  
board of directors 董事會   {qxFRi#\k  
bonds 債券   j v9DQr  
bonus 紅利   p;8I@~dh  
book value 賬面價值   9*fA:*T  
bookkeeper 簿記員   =Q
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bookkeeping 簿記   r 0mA  
branch office general ledger 支店往來賬戶   : jgvg$fd  
broker 經紀人   } @r|o:I  
brought down 接前   `D *U@iJ  
brought forward 接上頁   R<\5q%@G  
budget 預算   }ACWSkWK  
by-product 副產品   GJTKqr|1O  
by-product sales 副產品銷售   ^YVd^<cE  
capital 股本   sA^_I6>M"  
capital income 資本收益   GFA D  
capital outlay 資本支出   + t
%[$"$  
capital stock 股本   ".0~@W0  
capital stock certificate 股票   Ug}dw a  
carried down 移後   LYTx8  
carried forward 移下頁   H]]UsY`  
cash 現金   6?B'3~r  
cash account 現金賬戶   C1V :_-  
cash in bank 存銀行現金   ,[gu7z^|  
cash on delivery 交貨收款   }uZtAH|  
cash on hand 庫存現金   B!PT|  
cash payment 現金支付   o<1a]M|  
cash purchase 現購   +V2\hq[{  
cash sale 現沽   BH`%3Mw  
cashier 出?#123;員   K;ncviGu  
cashiers check 本票   |ZJ<J)y  
certificate of deposit 存款單折   b\{34z ,  
certificate of indebtedness 借據   QmHj=s:x\  
certified check 保付支票   $!?tJ@{  
certified public accountant 會計師   B7'rbc'  
charges 費用   p?@R0]  
charge for remittances 匯水手續費   Ai*R%#  
charter 營業執照   !UzMuGj  
chartered accountant 會計師   QaVxP1V#U  
chattles 動產   ]t2zwHo#  
check 支票   ]TE(:]o7V  
che stub 支票存根   62-,!N 1-  
closed account 己結清賬戶   :cE6-Fv  
closing 結算   e=H,|)P  
closing entries 結賬紀錄   av8\?xmo.$  
closing stock 期末存貨   mm1fG4 *%  
closing the book 結賬   H{d;,KfX  
columnar journal 多欄日記賬   B=<Z@u  
combination 聯合   Nn/f*GDvK  
commission 佣金   yIq. m=  
commodity 商品   .#OD=wkN0  
common stock 普通股   v1`*}.#  
company 公司   L60Sc  
compensation 賠償   |Bhj L,  
compound interest 複利   JBK(Nk  
consignee 承銷人   ytyX:e"  
consignment 寄銷   Hs#q 7  
consignor 寄銷人   L#~z#  
consolidated balance sheet 合併資產負債表   +?%LX4Y  
consolidated profit and loss account 合併損益表   cYx.<b JH  
consolidation 合併   = lMs1}S9  
construction cost 營建成本   .QLjaEja  
construction revenue 營建收入   5fa Y{;8  
contract 合同   Oh'C[  
control account 統制賬戶   RQ*oTsq  
copyright 版權   0K:3?Ik  
corporation 公司   y{#9&ct&  
cost 成本   sKniqWi  
cost accounting 成本會計   &<Iz?AVr  
cost of labour 勞工成本   _0Z8V[  
cost of production 生產成本   2JR$    
cost of manufacture 製造成本   LSlY Yyt  
cost of sales 銷貨成本   #HyE-|_ C  
cost price 成本價格   5)=YTUCk  
credit 貸方   d+L!s7  
credit note 收款通知單   ;8iK];^  
creditor 債權人   :(TOtrK@  
crossed check 橫線支票   wqE+hKs,  
current account 往來活期賬戶   =%ry-n G  
current asset 流動資產   "eH.<&  
current liability 流動負債   )2&y;{]  
current profit and loss 本期損益   P^-daRb  
debit 借方   di|5|bn7  
debt 債務   Y q(CD!  
debtor 債務人   48g`i  
deed 契據   4iC=+YUn  
deferred assets 遞延資產   TO]7%aB  
deferred liabilities 遞延負債   u?V Tns
u  
delivery 交貨   Rdj/n :  
delivery expense 送貨費   P~9y}7Q\0  
delivery order 出貨單   U6Xi-@XP  
demand draft 即期匯票   A[8vD</}_  
demand note 即期票據   3aERfIJyE  
demurrage charge 延期費   7T/hmVi_  
deposit 存款   Z_WJgH2c  
deposit slip 存款單   ]S0sjN  
depreciation 折舊   t_NnQ4)
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direct cost 直接成本   )Q)H!yin  
direct labour 直接人工   f~
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director 董事   "LkI'>3}  
discount 折扣   ]MaD7q>+R  
discount on purchase 進貨折扣   (>M@Ukam:  
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