[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。   Sp8Xka~5*#  
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acceptance 承兌   v3SH+E j4  
account 賬戶   CMn&1  
accountant 會計員   [!9dA.tF  
accounting 會計   <>\s#Jf/  
accounting system 會計制度   }`M53>C,gQ  
accounts payable 應付賬款   ns`|G;1vv  
accounts receivable 應收賬款   8Yfg@"Tn  
accumulated profits 累積利益   A;VjMfoB  
adjusting entry ?#123;整記錄   l1BbL5#1Q>  
adjustment ?#123;整   DrE +{Spm  
administration expense 管理費用   +mP&B<=H)  
advances 預付   AY{#!RtV  
advertising expense 廣告費   r_/=iYYJ  
agency 代理   $OOZ-+8  
agent 代理人   8l,`~jvU!*  
agreement 契約   "J:~Aa%
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allotments 分配數   5y]1v  
allowance 津貼   F)P"UQ!\  
amalgamation 合併   |Y#KMi ~  
amortization 攤銷   Z^?1MJ:`  
amortized cost 應攤成本   q0|u vt"  
annuities 年金   `;Qw/xl_N  
applied cost 已分配成本   :.5l9Ci4  
applied expense 已分配費用   tj :3R$a  
applied manufacturing expense 己分配製造費用   +c&n7  
apportioned charge 攤派費用   py#`  
appreciation 漲價   7-a[W  
article of association 公司章程   *=UxX ]0y  
assessment 課稅   P 2J{Ml#  
assets 資產   $50rj  
attorney fee 律師費   ]iu}5]?)  
audit 審計   (bEX"U-  
auditor 審計員   .KiJq:$H  
average 平均數   ZI"L\q=|0#  
average cost 平均成本   z"/Mva3|  
bad debt 壞賬   |X&.+RI  
balance 餘額   h%'4V<V  
balance sheet 資產負債表   eZDqW)x  
bank account 銀行賬戶   |<nS<x  
bank balance 銀行結存   ~3k& =3d]  
bank charge 銀行手續費   cBICG",TA  
bank deposit 銀行存款   m8KJ~02l#  
bank discount 銀行貼現   !
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bank draft 銀行匯票   1 o<l;:  
bank loan 銀行借款   \~V ZY  
bank overdraft 銀行透支   'u@_4wWp  
bankers acceptance 銀行承兌   rGb7p`J  
bankruptcy 破產   }6/L5j:+  
bearer 持票人   b=:$~ N@Y  
beneficiary 受益人   GdZ_  
bequest 遺產   z{h#l!Edh  
bill 票據   zJ;K4)"j  
bill of exchange 匯票   v(ABZNIn  
bill of lading 提單   R#j-Z#/"  
bills discounted 貼現票據   Fua:& 77  
bills payable 應付票據   3f'dBn5  
bills receivable 應收票據   !'uLV#YEZ  
board of directors 董事會   K:}~8 P>^  
bonds 債券   C
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bonus 紅利   :00 #l]g0q  
book value 賬面價值   /8!s C D  
bookkeeper 簿記員   cSdkhRAn  
bookkeeping 簿記   |~'D8 g:Ak  
branch office general ledger 支店往來賬戶   % :?_N  
broker 經紀人   Z4S0{
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brought down 接前   1rhsmcE  
brought forward 接上頁   ml7nt0{  
budget 預算   L #'N  
by-product 副產品   /Mq]WXq[V  
by-product sales 副產品銷售   *We.?"X'].  
capital 股本   .<`W2*1  
capital income 資本收益   RB]K?  
capital outlay 資本支出   xEK+NKTeV  
capital stock 股本   0,)Ao8  
capital stock certificate 股票   P3[+c4  
carried down 移後   -9BKa~ DVQ  
carried forward 移下頁   V>#iR>w_4,  
cash 現金   z4l
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cash account 現金賬戶   (nP 6Xq  
cash in bank 存銀行現金   HV :mS*e  
cash on delivery 交貨收款   .0x+b -x  
cash on hand 庫存現金   .E!p
  
cash payment 現金支付   |&ISZFSv  
cash purchase 現購   $V"NB`T  
cash sale 現沽   ^{<x*/nK  
cashier 出?#123;員   AF{k^^|H  
cashiers check 本票   e'<pw^I\  
certificate of deposit 存款單折   x<)%Gs}tb  
certificate of indebtedness 借據   JyPsRpi\  
certified check 保付支票   YT;b$>1v  
certified public accountant 會計師   jRz2l`~7#  
charges 費用   [BS3y`c  
charge for remittances 匯水手續費   >:l;W4j  
charter 營業執照   5ug?'TOj'  
chartered accountant 會計師   KZ ezA4  
chattles 動產   J)o~FC]b*  
check 支票   1_<'S34  
che stub 支票存根   ^mG-O  
closed account 己結清賬戶   a0.)zgWr  
closing 結算   $r_z""eOc  
closing entries 結賬紀錄   NEK;'"~  
closing stock 期末存貨   VpJ
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closing the book 結賬   &;C|=8eB  
columnar journal 多欄日記賬   znu?x|mV  
combination 聯合   D4 e)v%  
commission 佣金   BDcl1f T  
commodity 商品   \d v9:X$  
common stock 普通股   7(wY4T  
company 公司   F1MPo;e  
compensation 賠償   Z;Tjjws  
compound interest 複利   I,q3J1 K  
consignee 承銷人   |ukEnjI`u  
consignment 寄銷   )%UO@4  
consignor 寄銷人   YMm Fpy  
consolidated balance sheet 合併資產負債表   |ss_<  
consolidated profit and loss account 合併損益表   K _y;<a]  
consolidation 合併   a*??!  
construction cost 營建成本   (8{h I  
construction revenue 營建收入   w'cZ\<N[  
contract 合同   KS%xo6k.  
control account 統制賬戶   IWKQU/l!  
copyright 版權   o2Z# 5-  
corporation 公司    +/AW6  
cost 成本   Y$%Ze]~  
cost accounting 成本會計   , gz:2UY#  
cost of labour 勞工成本   M|76,2u   
cost of production 生產成本   G?YKm1:w  
cost of manufacture 製造成本   GndF!#?N(  
cost of sales 銷貨成本   C+2
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cost price 成本價格   G$`/86A)  
credit 貸方   {wCQ#V  
credit note 收款通知單   l$.C40v  
creditor 債權人   _`ot||J  
crossed check 橫線支票   wYNh0QlBH  
current account 往來活期賬戶   W!+5}\?  
current asset 流動資產   <BT}Tv9  
current liability 流動負債  
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current profit and loss 本期損益   C3WqUf<8`{  
debit 借方   Jfo#IRC  
debt 債務   ar>S_
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debtor 債務人   DTgF,c  
deed 契據   H@MUzV  
deferred assets 遞延資產   * 4
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deferred liabilities 遞延負債   C\ 9eR  
delivery 交貨   H?^Poe(=(  
delivery expense 送貨費   !=eui$]  
delivery order 出貨單   I?5#Q0,b  
demand draft 即期匯票   <C]s\"o-`  
demand note 即期票據   D1x~d<j  
demurrage charge 延期費   _f2(vWCW;J  
deposit 存款   m!w(Q+*j  
deposit slip 存款單   r!j_KiUy  
depreciation 折舊   -*+7-9A I  
direct cost 直接成本   ;v>2z!M  
direct labour 直接人工   *7DQ#bD  
director 董事   X_O(j!h  
discount 折扣   @k~Xem%<  
discount on purchase 進貨折扣   lYD-
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