[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。   /:bKqAz;M  
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acceptance 承兌   b9!.-^<8y  
account 賬戶   94\t1fE  
accountant 會計員   &~RR&MdZ2  
accounting 會計   XMGx^mn  
accounting system 會計制度   >DHp*$y  
accounts payable 應付賬款   U4Z[!s$  
accounts receivable 應收賬款   g%ubvu2t]  
accumulated profits 累積利益   / /'Tck  
adjusting entry ?#123;整記錄   {9L5Q  
adjustment ?#123;整   mw_ E&v  
administration expense 管理費用   *n8%F9F  
advances 預付   OB(pIz
Se  
advertising expense 廣告費   !BDUv(  
agency 代理   ["}A S:  
agent 代理人   $[g_=Z  
agreement 契約   O`WIkBV!  
allotments 分配數   r!7Y'|  
allowance 津貼   cB#nsu>  
amalgamation 合併   oK2pM18  
amortization 攤銷   ~3gru>qI&  
amortized cost 應攤成本   b/t  
annuities 年金   P.djd$#  
applied cost 已分配成本   ,|+Gls  
applied expense 已分配費用   =+Im*mgNn  
applied manufacturing expense 己分配製造費用   Ir5WN_EaS  
apportioned charge 攤派費用   Ur^j$B}  
appreciation 漲價   P"1 S$oc  
article of association 公司章程   4[TR0bM%  
assessment 課稅   bLqy!QE  
assets 資產   (zG.aaz*C  
attorney fee 律師費   cq*=|m0}Z  
audit 審計   5o#Yt  
auditor 審計員   } VEq:^o.  
average 平均數   Bn?:w\%Ue  
average cost 平均成本   ,w{m3;]_%  
bad debt 壞賬   1j0-9Kg'  
balance 餘額   ;#TaZN  
balance sheet 資產負債表   m #f{]+6U  
bank account 銀行賬戶   MxOD8TDF4  
bank balance 銀行結存   n-o3  
bank charge 銀行手續費   ;gMgj$mI  
bank deposit 銀行存款   ?7jg(`Yh  
bank discount 銀行貼現   oE?QnH3R  
bank draft 銀行匯票   iEIg
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bank loan 銀行借款  
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bank overdraft 銀行透支   ;;Ds  
bankers acceptance 銀行承兌   aE|OTm+@9;  
bankruptcy 破產   99=s4*xzM  
bearer 持票人   \'Z<P,8~  
beneficiary 受益人   f?56=& pHY  
bequest 遺產   w8iR|TV  
bill 票據   <YFY{VC(  
bill of exchange 匯票   JN'cXZJPn  
bill of lading 提單   Jq ]:<TQ  
bills discounted 貼現票據   &<5+!cV=  
bills payable 應付票據   -"Q-H/qh  
bills receivable 應收票據   TeQNFo^_8  
board of directors 董事會   PXz
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bonds 債券   @ O>&5gB1u  
bonus 紅利   ]XA4;7  
book value 賬面價值   3= -pG  
bookkeeper 簿記員   &\C [@_  
bookkeeping 簿記   .>pgU{C `!  
branch office general ledger 支店往來賬戶   9}29&O  
broker 經紀人   %."@Q$lA  
brought down 接前   bU54-3Ox*  
brought forward 接上頁   wGsRS[  
budget 預算   k(%QIJH  
by-product 副產品   wmU0E/{9]  
by-product sales 副產品銷售   B[5r|d'  
capital 股本   CjIu[S1%
 
capital income 資本收益   Q,h7Sk*  
capital outlay 資本支出   D4JLtB'=  
capital stock 股本   &w8)* T  
capital stock certificate 股票   Rli:x  
carried down 移後   qU6nJi+-I  
carried forward 移下頁   Mwp$  
cash 現金   5kNzv~4B,;  
cash account 現金賬戶   -62'}%?A<C  
cash in bank 存銀行現金   JPn$FQD  
cash on delivery 交貨收款   WY:&
ugGx  
cash on hand 庫存現金   7Q w|!  
cash payment 現金支付   mo{MR:> )  
cash purchase 現購   6 15s5ZA  
cash sale 現沽   Zk8|K'oHx  
cashier 出?#123;員   bI.t<;  
cashiers check 本票   '})0!g<Y  
certificate of deposit 存款單折   A5'NG t  
certificate of indebtedness 借據   r7]zQIE  
certified check 保付支票   l
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certified public accountant 會計師   :u8
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charges 費用   _p-t<ytnh  
charge for remittances 匯水手續費   "P-lSF?T  
charter 營業執照   wkqX^i7ls  
chartered accountant 會計師   38DT2<qC  
chattles 動產   &N~ZI*^  
check 支票   fb~=Y$|  
che stub 支票存根   vDl- "!G1  
closed account 己結清賬戶   +ISz?~8  
closing 結算   #GDe08rOw  
closing entries 結賬紀錄   5]I|DHmu  
closing stock 期末存貨   RB* J =  
closing the book 結賬   r_e
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columnar journal 多欄日記賬   4wd&55=2  
combination 聯合   (/-hu[:  
commission 佣金   )*;zW!H  
commodity 商品   N,2s?Y_!  
common stock 普通股   ")O`mXg-  
company 公司   A1P K  
compensation 賠償   / N)W2  
compound interest 複利   G7--v,R1x  
consignee 承銷人   7XKY]|S,'  
consignment 寄銷   \0lnxLA  
consignor 寄銷人   t5)+&I
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consolidated balance sheet 合併資產負債表   bY }eUL2i4  
consolidated profit and loss account 合併損益表   ae:zWk'!  
consolidation 合併   7\*FEjRM]  
construction cost 營建成本   )X9W y!w0  
construction revenue 營建收入   322jR4QGr  
contract 合同   pfu1O6R  
control account 統制賬戶   D+_oVob\  
copyright 版權   "S3wk=?4  
corporation 公司   ebPgYxVZR  
cost 成本   [,2|Flf e  
cost accounting 成本會計   mUS_(0q  
cost of labour 勞工成本   2z\zh[(w  
cost of production 生產成本   xss`Y,5?  
cost of manufacture 製造成本   %dQxJMwj  
cost of sales 銷貨成本   3~nnCR[R  
cost price 成本價格   >#,G}xf  
credit 貸方   /axIIfx-  
credit note 收款通知單   0b4R  
creditor 債權人   P!"&%d  
crossed check 橫線支票   5@^ dgq  
current account 往來活期賬戶   sdQkT#%y  
current asset 流動資產   F(t=!k,4\  
current liability 流動負債   $Of0n` e  
current profit and loss 本期損益   R+&jD;U{
 
debit 借方   5/po2V9)  
debt 債務   L%>n>w  
debtor 債務人   pp7$J2s+j  
deed 契據   `,Ph/oM  
deferred assets 遞延資產   >yY'7Ey  
deferred liabilities 遞延負債   QtvYv!  
delivery 交貨   a{{g<<H  
delivery expense 送貨費   [oF|s-"9!  
delivery order 出貨單   =XXZ?P  
demand draft 即期匯票   KiJT!moB  
demand note 即期票據   1Bpv"67  
demurrage charge 延期費   5uxBK"q  
deposit 存款   %/9 EORdeH  
deposit slip 存款單   /4xki_}  
depreciation 折舊   SRDXfkoI  
direct cost 直接成本   r#xg#uoj  
direct labour 直接人工   7"8hC
  
director 董事   MNSbtT*^  
discount 折扣   2(/g}  
discount on purchase 進貨折扣   8T(e.I  
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