[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。   CAhXQ7w'Z  
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acceptance 承兌   DyQy^G'%l  
account 賬戶   M6jy\<a  
accountant 會計員   4+8@`f>s  
accounting 會計   1GcE)e!>  
accounting system 會計制度   {!L~@r  
accounts payable 應付賬款   ;6$jf:2m  
accounts receivable 應收賬款   C1)!f j=  
accumulated profits 累積利益   wP@(?z  
adjusting entry ?#123;整記錄  
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adjustment ?#123;整   x 9fip-  
administration expense 管理費用   1Pu~X \sO  
advances 預付   8nV+e~-w  
advertising expense 廣告費   oMa6(3T?E  
agency 代理   q0vQa  
agent 代理人   A;M'LM-M  
agreement 契約   _Fl9>C"u  
allotments 分配數   Xx:"4l.w.  
allowance 津貼   &h/Xku&0  
amalgamation 合併   #\OA)`U  
amortization 攤銷   PJH&  
amortized cost 應攤成本   7{*>agQh  
annuities 年金   onzxx4bax  
applied cost 已分配成本   #"~<HG}bR/  
applied expense 已分配費用   wmLs/:~  
applied manufacturing expense 己分配製造費用   %h!B^{0  
apportioned charge 攤派費用   (!WD1w
 
appreciation 漲價   n:!_  
article of association 公司章程   "chDg(jMZ  
assessment 課稅   W'TZ%K) I  
assets 資產   6i/(5 nQ  
attorney fee 律師費   YaqJ,"GlT  
audit 審計   rx|pOz,:  
auditor 審計員   4kx N<]  
average 平均數   FZnw0tMq  
average cost 平均成本    b>ySv  
bad debt 壞賬   ` Sz}`+E  
balance 餘額   '` Hr}  
balance sheet 資產負債表   JWxwJex  
bank account 銀行賬戶   s$j,9uRr  
bank balance 銀行結存   k<?b( &` J  
bank charge 銀行手續費   \9T7A&  
bank deposit 銀行存款   nu%*'
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bank discount 銀行貼現   8":Q)9;%  
bank draft 銀行匯票   Q=$2c[Uk  
bank loan 銀行借款   0g8NHkM:2a  
bank overdraft 銀行透支   |A(Iti{v  
bankers acceptance 銀行承兌   S f# R0SA  
bankruptcy 破產   &oMh]Z*:  
bearer 持票人   eHUOU>&P]  
beneficiary 受益人   9pfIzs su3  
bequest 遺產   BI@[\aRLQ  
bill 票據   |FRg\#kf%  
bill of exchange 匯票   p!%pP}I  
bill of lading 提單   Eu3E-K@y  
bills discounted 貼現票據   V0mn4sfs  
bills payable 應付票據   Ny/MJ#Lq  
bills receivable 應收票據   Q7CsJzk~)  
board of directors 董事會   ;O,jUiQ  
bonds 債券   }Q+|W=2t  
bonus 紅利   d<Tc7vg4|U  
book value 賬面價值   !&E-}}<  
bookkeeper 簿記員   om>KU$g  
bookkeeping 簿記   OY({.uVdX  
branch office general ledger 支店往來賬戶   HGg@ _9tW  
broker 經紀人   J'r^/  
brought down 接前   $*m-R*kt  
brought forward 接上頁   wMN]~|z>  
budget 預算   e*1_8I#2  
by-product 副產品   u*9V&>o  
by-product sales 副產品銷售   S+lqA-:  
capital 股本   !;'=iNOYR  
capital income 資本收益   tZo} ;|~'  
capital outlay 資本支出   fc>L K7M  
capital stock 股本   G3
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capital stock certificate 股票    %;!.n{X  
carried down 移後   TA~{1_l  
carried forward 移下頁   _@/8gPT*i  
cash 現金   q5S9C%b  
cash account 現金賬戶   ],].zlN  
cash in bank 存銀行現金   }Y4qS  
cash on delivery 交貨收款   ?aMOZn?  
cash on hand 庫存現金   e+K^Aq  
cash payment 現金支付   sDV Q#}a  
cash purchase 現購   `M6)f?|$.  
cash sale 現沽   93 hxSRw  
cashier 出?#123;員  
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cashiers check 本票   poFg1  
certificate of deposit 存款單折   32 =z)]FZ  
certificate of indebtedness 借據   u]@[' 7  
certified check 保付支票   &cTU sK  
certified public accountant 會計師   akQ7K  
charges 費用   NGWxN8P6  
charge for remittances 匯水手續費   (7*}-Uy[C  
charter 營業執照   /Ci<xmP  
chartered accountant 會計師   <a+Z;>  
chattles 動產   QmIBaMI#  
check 支票   *{{89E>wC  
che stub 支票存根   :BTq!>s  
closed account 己結清賬戶   e>7i_4(C  
closing 結算   Z/J y'$x  
closing entries 結賬紀錄   9_s`{(0?  
closing stock 期末存貨   rrv%~giU  
closing the book 結賬   Wm5dk9&x  
columnar journal 多欄日記賬   {l>hMxij  
combination 聯合   >o,TZc\  
commission 佣金   GPkpXVm  
commodity 商品   p
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common stock 普通股   @=kSo -SX  
company 公司   BsJC0I(  
compensation 賠償   1-QS~)+  
compound interest 複利   t |oR7qa{w  
consignee 承銷人   _J[P[(ab  
consignment 寄銷   Yz<1 wt7;  
consignor 寄銷人   v*yuE5{  
consolidated balance sheet 合併資產負債表   4E?Oky#}-  
consolidated profit and loss account 合併損益表   wlmRe`R  
consolidation 合併   pD]
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construction cost 營建成本   f y8Uk;  
construction revenue 營建收入   VLN_w$iEq  
contract 合同   _<2E"PrT  
control account 統制賬戶   t&DEb_"De  
copyright 版權   7t_^8I%[  
corporation 公司   lb1Xsgm{  
cost 成本   1ZRT:N<-  
cost accounting 成本會計   dC4'{n|7  
cost of labour 勞工成本   W*w3[_"sr  
cost of production 生產成本   =mmWl9'mJ  
cost of manufacture 製造成本   !0E&@X:-  
cost of sales 銷貨成本   RCLeA=/N@0  
cost price 成本價格   7v_8_K  
credit 貸方   BFW&2  
credit note 收款通知單   Zj4Uak  
creditor 債權人   BL58] P84  
crossed check 橫線支票   $u6 3]rypm  
current account 往來活期賬戶   !5?<% *  
current asset 流動資產   z&^&K}  
current liability 流動負債   T9q-,w/j;  
current profit and loss 本期損益   Pr,q*_Yy  
debit 借方   P L+sR3bR  
debt 債務   H7+,*  
debtor 債務人   s(roJbJ_;  
deed 契據   ?[>3QE  
deferred assets 遞延資產   :p6M=  
deferred liabilities 遞延負債   '$QB$2~V  
delivery 交貨   Oz#{S:24M+  
delivery expense 送貨費   w)jISu;RG  
delivery order 出貨單   8sK9G` k  
demand draft 即期匯票   j$5
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demand note 即期票據   VOh4#%Vj  
demurrage charge 延期費   qb` \)X]9  
deposit 存款   cPc</[x[W  
deposit slip 存款單   w:l V"]1  
depreciation 折舊   $ o#V#  
direct cost 直接成本   hwN f~3eJk  
direct labour 直接人工   Q .c\/&  
director 董事   !FFU=f  
discount 折扣   w"&n?L  
discount on purchase 進貨折扣   J!7MZLb  
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