[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。   (y~da~  
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acceptance 承兌   ]d$) G4X1  
account 賬戶   YL PiK  
accountant 會計員   ~p'/Z@Atu  
accounting 會計   %*|XN*iXC  
accounting system 會計制度   M_9|YjwS  
accounts payable 應付賬款   {zVJlJKxs  
accounts receivable 應收賬款   0>Mm |x*5  
accumulated profits 累積利益   QR4v6*VpD  
adjusting entry ?#123;整記錄   -.^Mt.)  
adjustment ?#123;整   K<|b>PI.s  
administration expense 管理費用   mXhr: e  
advances 預付   zc/S  
advertising expense 廣告費   K\?vTgc(  
agency 代理   >^<qke  
agent 代理人   ,0-  
agreement 契約   O "{o (  
allotments 分配數   ).v;~yE  
allowance 津貼   rB=1*.}FLc  
amalgamation 合併   L?al2aopF  
amortization 攤銷   'J!P:.=a>  
amortized cost 應攤成本   [W^6=7EO  
annuities 年金   '7Te{^<FQ$  
applied cost 已分配成本   rzqCQZHL5  
applied expense 已分配費用   <6(u%t0k5  
applied manufacturing expense 己分配製造費用   b?w4Nx#  
apportioned charge 攤派費用   :FxZdE  
appreciation 漲價  
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article of association 公司章程   z2"2Xqy<U  
assessment 課稅   l l&iMj]  
assets 資產   {jk {K6 }  
attorney fee 律師費   6 _73  
audit 審計   i& _sb
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auditor 審計員   DCwldkdJN  
average 平均數   Q8\Ks|u]  
average cost 平均成本   -$e\m] }Z  
bad debt 壞賬   T( ;BEyc?  
balance 餘額   [fO]oTh  
balance sheet 資產負債表   ;K:.*sAa  
bank account 銀行賬戶   4=q\CK2^A  
bank balance 銀行結存   !_x-aro3<  
bank charge 銀行手續費   7Kh+m@q.  
bank deposit 銀行存款   T \0e8"iZ  
bank discount 銀行貼現   4<lZ;M"  
bank draft 銀行匯票   =3 -G  
bank loan 銀行借款   .bpxSU%X  
bank overdraft 銀行透支   Dhef|E<  
bankers acceptance 銀行承兌   i ;X'1TN(y  
bankruptcy 破產   4AP<mo  
bearer 持票人   [k1N`K(M  
beneficiary 受益人   t5 5k#`Z  
bequest 遺產   u!g<y  
bill 票據   hP9+|am%  
bill of exchange 匯票   [=LQ,e$r7  
bill of lading 提單   !sR`]0  
bills discounted 貼現票據   Mb$&~!  
bills payable 應付票據   hV=)T^Q  
bills receivable 應收票據   )ZiJl5l@  
board of directors 董事會   -Tz/ZOJ  
bonds 債券   M?F({#]  
bonus 紅利   C9bf1ddCW&  
book value 賬面價值   yq;gBIiZ  
bookkeeper 簿記員   C:P,q6  
bookkeeping 簿記   1lMU('r%  
branch office general ledger 支店往來賬戶   4;&(  
broker 經紀人   Dk[[f<H_{  
brought down 接前   M4')gG;  
brought forward 接上頁   @$~%C) %u  
budget 預算   MNJ$/l)h  
by-product 副產品   y;Dw%m  
by-product sales 副產品銷售   eb:
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capital 股本   iLS'47  
capital income 資本收益   %Xp}d5-  
capital outlay 資本支出   (c[|k  
capital stock 股本   (wbG0lu  
capital stock certificate 股票   Lww0LH >  
carried down 移後   {){i ONd  
carried forward 移下頁   z?E:s.4F  
cash 現金   *K0CUir|  
cash account 現金賬戶   DmD*,[rD  
cash in bank 存銀行現金   $Cf_RFH0  
cash on delivery 交貨收款   QF\NHV  
cash on hand 庫存現金   b`%/*  
cash payment 現金支付   dq|z;,`  
cash purchase 現購   hEEbH@b  
cash sale 現沽   U24?+/5D]  
cashier 出?#123;員   SJ+.i u/  
cashiers check 本票   'MsxZqW"~  
certificate of deposit 存款單折   <\yM{ V\  
certificate of indebtedness 借據   B23R9.FK  
certified check 保付支票   =zI eZ7  
certified public accountant 會計師   5N ' QG<jE  
charges 費用   v( (fRX.`  
charge for remittances 匯水手續費   xJZbax[  
charter 營業執照   2&5"m;<  
chartered accountant 會計師   9~>;sjJk  
chattles 動產   [n66ZY#U]  
check 支票   }{9E~"_[  
che stub 支票存根   x{&Z|D_CM  
closed account 己結清賬戶   cty.)e=  
closing 結算   sFB; /*C  
closing entries 結賬紀錄   l} h<2  
closing stock 期末存貨   (MbI8B>  
closing the book 結賬   ,=z8aiUu  
columnar journal 多欄日記賬   oIbd+6>f  
combination 聯合   6)DYQ^4y  
commission 佣金   ^$yr-p%-  
commodity 商品   ~fQ#-ekzqk  
common stock 普通股   :IS]|3wD  
company 公司   XlB`Z81j  
compensation 賠償   v>0xHQD*<M  
compound interest 複利   )LH nDx  
consignee 承銷人   "1`c^  
consignment 寄銷   rXfQ_  
consignor 寄銷人   eGnc6)x@C  
consolidated balance sheet 合併資產負債表   1LcQ*d  
consolidated profit and loss account 合併損益表   %'t~+_  
consolidation 合併   :^?ZVi59j  
construction cost 營建成本   SAXjB;VH6  
construction revenue 營建收入   rWSw1(sAA  
contract 合同   WvNX%se]3  
control account 統制賬戶   >*Y~I0>  
copyright 版權   1kTJMtZG~  
corporation 公司   ^9"|tWf6O  
cost 成本   hC5ivJ  
cost accounting 成本會計   8ae]tX5$  
cost of labour 勞工成本   $NJi]g|<3  
cost of production 生產成本   -zMXc"'C^k  
cost of manufacture 製造成本   Z/56JYt!~  
cost of sales 銷貨成本   voV=}.(p  
cost price 成本價格   UZ&bT'>;9g  
credit 貸方   N.B D]_ C  
credit note 收款通知單   >l
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creditor 債權人   m5f/vb4l  
crossed check 橫線支票   _0^<)OSY  
current account 往來活期賬戶   [#uX{!q'  
current asset 流動資產   z26zl[.  
current liability 流動負債   !^G+@~U  
current profit and loss 本期損益   c9iCH~  
debit 借方   jlzqa7  
debt 債務  
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debtor 債務人   u`K+0^)T`  
deed 契據   ;c<:"ad(  
deferred assets 遞延資產   .U9NQwd  
deferred liabilities 遞延負債   [0F+ t,`  
delivery 交貨   Vx-HW;,  
delivery expense 送貨費   -4Y}Y59\  
delivery order 出貨單   z`5+BL,|ND  
demand draft 即期匯票   GVn7#0x  
demand note 即期票據   A^%z;
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demurrage charge 延期費   56&s'  
deposit 存款   yIqsZJj  
deposit slip 存款單   kw|bEL9!u  
depreciation 折舊   4$d|
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direct cost 直接成本   &RpQ2*4n  
direct labour 直接人工   b"x;i\Z0%  
director 董事   QBY7ZT05Gt  
discount 折扣   $fuFx8`2W  
discount on purchase 進貨折扣   |5$9l#e  
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