[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。   fiU#\%uJg  
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acceptance 承兌   *6=9 8C4I  
account 賬戶   TOa6sB!H  
accountant 會計員   w0H#M)c  
accounting 會計   rL+.3ZO):P  
accounting system 會計制度   @;hdZLG]`&  
accounts payable 應付賬款   l1L8a I,8  
accounts receivable 應收賬款   fsnZHL}=n  
accumulated profits 累積利益   y[AB,Dd  
adjusting entry ?#123;整記錄   t7V7TL!5'  
adjustment ?#123;整   B#5[PX  
administration expense 管理費用   v*As:;D_  
advances 預付   ,BG UIu6  
advertising expense 廣告費   JqYa~6 C  
agency 代理   L=HnVgBs  
agent 代理人   fWri7|"0h  
agreement 契約   GGhk`z  
allotments 分配數   *0V'rH)  
allowance 津貼   C
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amalgamation 合併   QSM3qke  
amortization 攤銷   *|CvK&7  
amortized cost 應攤成本   Q^@7Yg @l  
annuities 年金   Hmx.BBz  
applied cost 已分配成本   Q^05n$ tI  
applied expense 已分配費用   1_c%p#?K  
applied manufacturing expense 己分配製造費用   :mf&,?  
apportioned charge 攤派費用   q.@% H}  
appreciation 漲價   UH\{:@GjNO  
article of association 公司章程   zA3r&stN+  
assessment 課稅   cyabqx  
assets 資產   $bZ-b1{c C  
attorney fee 律師費   w5/6+@}  
audit 審計   >@4AxV\  
auditor 審計員   ,Sy&?t}`  
average 平均數   \M0's&1(  
average cost 平均成本   zh\"sxL  
bad debt 壞賬   V3a6QcG  
balance 餘額   GY0OVAW6'c  
balance sheet 資產負債表   -F
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bank account 銀行賬戶   '(N(k@>{  
bank balance 銀行結存   hJk:&!M=T  
bank charge 銀行手續費   T:|p[Xbo  
bank deposit 銀行存款   UVgSO|Tg  
bank discount 銀行貼現  
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bank draft 銀行匯票   ?gvu E1  
bank loan 銀行借款   _RZ"WA^[  
bank overdraft 銀行透支   u5KAwMw%Q  
bankers acceptance 銀行承兌   +StsSZ  
bankruptcy 破產   r{SDJa  
bearer 持票人   XAtRA1.  
beneficiary 受益人   + DE/DR:  
bequest 遺產   )vVf- zU  
bill 票據   ;<Gxo nIV  
bill of exchange 匯票   qZ @d:u  
bill of lading 提單   >dD$GD{  
bills discounted 貼現票據   ssoE,6kS  
bills payable 應付票據   @'?gan#(  
bills receivable 應收票據   CY[3%7fv  
board of directors 董事會   {{gt>"
D,  
bonds 債券   5dD8s-;^T  
bonus 紅利   0]=Bqyg  
book value 賬面價值   bz~aj}"`  
bookkeeper 簿記員   y*US^HJOZ  
bookkeeping 簿記   tXZMr  
branch office general ledger 支店往來賬戶   3M Ku!  
broker 經紀人   Sl<1Rme=w  
brought down 接前   }_^ vvu  
brought forward 接上頁   :$PrlE  
budget 預算   $\~cWpv  
by-product 副產品   PDC
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by-product sales 副產品銷售   .c__T{<)[  
capital 股本   ?cKTeGrS  
capital income 資本收益   ;)P=WS:=  
capital outlay 資本支出   ~%f$}{  
capital stock 股本   EVw{G<  
capital stock certificate 股票   4*5e0:O  
carried down 移後   G#6Z@|kVw  
carried forward 移下頁   suGd&eP|  
cash 現金   {d0-.  
cash account 現金賬戶   'RzO`-dr  
cash in bank 存銀行現金   u%I%4 gM  
cash on delivery 交貨收款   L%QRWhB  
cash on hand 庫存現金   twbxi{8e.  
cash payment 現金支付   /;1O9HJa  
cash purchase 現購   7
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cash sale 現沽   v9S=$Aj  
cashier 出?#123;員   ^&8hhxCPu|  
cashiers check 本票   8c_X`0jy  
certificate of deposit 存款單折   A,=> |&*  
certificate of indebtedness 借據   Oe :S1f  
certified check 保付支票   o8hE.pf&  
certified public accountant 會計師   Ht\2 IP  
charges 費用   c=9A d
 
charge for remittances 匯水手續費   4gNN "  
charter 營業執照   $N;J)  
chartered accountant 會計師   j|N<6GSke  
chattles 動產   BGwD{6`U  
check 支票   =NI?Jk*iAq  
che stub 支票存根  
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closed account 己結清賬戶   $8AW  
closing 結算   iF
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closing entries 結賬紀錄   ED" fi$  
closing stock 期末存貨   p|mFF0SL  
closing the book 結賬   wAX;)PLg  
columnar journal 多欄日記賬   [6_.Y*}N  
combination 聯合   "19#{yX4  
commission 佣金   B$x@I\ (M  
commodity 商品   sK&kp=zu  
common stock 普通股   1@h8.ym<"  
company 公司   ?_A[E]/H  
compensation 賠償   g7*Uuh#  
compound interest 複利   0chpC)#Q3;  
consignee 承銷人   B, H9EX  
consignment 寄銷   ']+!i a  
consignor 寄銷人   CV\ y60n  
consolidated balance sheet 合併資產負債表   $e--"@[Y  
consolidated profit and loss account 合併損益表   }Bsh!3D<.  
consolidation 合併   gTOx|bx  
construction cost 營建成本   \)wch P_0  
construction revenue 營建收入   Vw
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contract 合同   4Y2I'~'  
control account 統制賬戶   r Dlu&  
copyright 版權   tgi%#8ZDpz  
corporation 公司   XBkaum4j  
cost 成本   rwP)TJh"  
cost accounting 成本會計   Qzo -Yw`=  
cost of labour 勞工成本   y%61xA`#  
cost of production 生產成本   1r}i[5  
cost of manufacture 製造成本   3!fR'L/
i  
cost of sales 銷貨成本   ~OPBZ#  
cost price 成本價格   Y;huT Z  
credit 貸方   i$@xb_  
credit note 收款通知單   @SiV3k  
creditor 債權人   rr1'| k"  
crossed check 橫線支票  
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current account 往來活期賬戶   Qj_)^3`e  
current asset 流動資產   izaqEz  
current liability 流動負債   p5vQ.Ni*\-  
current profit and loss 本期損益   
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debit 借方   ,Ww}x mq1H  
debt 債務   CrL9|78  
debtor 債務人   ]w _&%mB  
deed 契據   .PVYYhrt
 
deferred assets 遞延資產   e7{6<[k3+$  
deferred liabilities 遞延負債   &dmIv[LU  
delivery 交貨   8~R.iqLoX  
delivery expense 送貨費   Y$n+\K  
delivery order 出貨單   eF.nNu  
demand draft 即期匯票   ?hc=w2Ci  
demand note 即期票據   i7r)9^y  
demurrage charge 延期費   LmqSxHs0
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deposit 存款   .d^8?vo  
deposit slip 存款單   F9K`N8wlu  
depreciation 折舊   LTo!DUi
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direct cost 直接成本   eaDZ^Z Er  
direct labour 直接人工   "N=$=Dy>  
director 董事   IE996   
discount 折扣   A>upT'  
discount on purchase 進貨折扣   Ib{l$#  
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