[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。   ZbYC3_7w  
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acceptance 承兌   wXQxZuk[  
account 賬戶   kK[4uQQ  
accountant 會計員   Qo#]Lo> \g  
accounting 會計   _Vr- bpAf  
accounting system 會計制度   C t,p  
accounts payable 應付賬款   q5(t2nNb  
accounts receivable 應收賬款   +F8{4^w1  
accumulated profits 累積利益   |(>`qL{|  
adjusting entry ?#123;整記錄   lmeTW0U@9(  
adjustment ?#123;整   {rKC4:  
administration expense 管理費用   !?P8[K  
advances 預付   'C'mgEl%L  
advertising expense 廣告費   zZ=SAjT QP  
agency 代理   HOP*QX8C%  
agent 代理人   QHR,p/p  
agreement 契約   EqW~

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allotments 分配數   fqgp{(`@>  
allowance 津貼   <w2h@ea  
amalgamation 合併   Y2r}W3F=  
amortization 攤銷   >
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amortized cost 應攤成本   su%(!XJQpg  
annuities 年金   ` 2W^Ui,4  
applied cost 已分配成本   f{P1.?a  
applied expense 已分配費用   k>($[;k|b  
applied manufacturing expense 己分配製造費用   _Si=Jp][  
apportioned charge 攤派費用   k*$WAOJEW  
appreciation 漲價   r2=@1=?8  
article of association 公司章程   DDeU:  
assessment 課稅   >rd#,r  
assets 資產   *S,~zOYN  
attorney fee 律師費   l0Q5q)U1A  
audit 審計   2ioHhcYdJU  
auditor 審計員   NrqJf-ldo  
average 平均數   h&>3;Lj  
average cost 平均成本   ;,f\Wf"BW  
bad debt 壞賬   C"I jr=w  
balance 餘額   sW]_Ky.]  
balance sheet 資產負債表   4IeCb?  
bank account 銀行賬戶   9;@p2t*v  
bank balance 銀行結存   ~lj[> |\Oj  
bank charge 銀行手續費   v;]rFc#Px[  
bank deposit 銀行存款   6 VEB2F  
bank discount 銀行貼現   5BVvT `<  
bank draft 銀行匯票   p'R<yB)V  
bank loan 銀行借款   &hYgu3O  
bank overdraft 銀行透支   w(oK   
bankers acceptance 銀行承兌   ? :H+j6+f  
bankruptcy 破產   4aXIRu%#7  
bearer 持票人   .&^
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beneficiary 受益人   j,0`k  
bequest 遺產   `
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bill 票據   b>-DX  
bill of exchange 匯票   =QqH`.3  
bill of lading 提單   yK*vn]}  
bills discounted 貼現票據   /qLO/Mim  
bills payable 應付票據   2R/|/>T v  
bills receivable 應收票據   luoQ#1F?sl  
board of directors 董事會   !&:=sA  
bonds 債券   pD<w@2K  
bonus 紅利   bZ`v1d (r  
book value 賬面價值   ofy"SM  
bookkeeper 簿記員   8b/$Qp4d  
bookkeeping 簿記   w!f2~j~  
branch office general ledger 支店往來賬戶   ,L<JG  
broker 經紀人   H>TO8;5(  
brought down 接前   I6.rN\%b  
brought forward 接上頁   %Ig$:I(o  
budget 預算   6v)TCj/  
by-product 副產品   q`<vY'&1  
by-product sales 副產品銷售   Gx C+lqH#  
capital 股本   L
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capital income 資本收益   > 80{n8  
capital outlay 資本支出   z!}E2j_9P  
capital stock 股本   dFz"wvu` o  
capital stock certificate 股票   M$K%e  
carried down 移後   5u$.!l8Nl  
carried forward 移下頁   n>
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cash 現金   _b&|0j:Ud  
cash account 現金賬戶   Wiis<^)  
cash in bank 存銀行現金   C~En0G1  
cash on delivery 交貨收款   ]_s3<&R  
cash on hand 庫存現金   Df6
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cash payment 現金支付   hr vTFJ  
cash purchase 現購   4"P9z}y=i  
cash sale 現沽   &_L@hsm  
cashier 出?#123;員   Ln>!4i+-B)  
cashiers check 本票   D$ds[if$U,  
certificate of deposit 存款單折   #UM,)bH  
certificate of indebtedness 借據   !*#9b  
certified check 保付支票   t'44X  
certified public accountant 會計師   Cut~k"lv  
charges 費用   w'@gzK  
charge for remittances 匯水手續費   't<iB&wgF  
charter 營業執照   [:X@|,1V!L  
chartered accountant 會計師   Olzw)Wj
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chattles 動產   L)'G_)Sl  
check 支票   3&-rOc
 
che stub 支票存根   5%,3)H{;t  
closed account 己結清賬戶   pCKP{c=6Q  
closing 結算   owN wj  
closing entries 結賬紀錄   R~g|w4a@sC  
closing stock 期末存貨   LK'(OZ  
closing the book 結賬   7@c!4hmr
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columnar journal 多欄日記賬   SEgw!2H  
combination 聯合   t&U9Z
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commission 佣金   3fOOT7!FL  
commodity 商品   lNe4e6  
common stock 普通股   '{d_q6,%  
company 公司   mb*Yw6q  
compensation 賠償   =4_}.  
compound interest 複利   J*B-*6O44  
consignee 承銷人   88?bUA3]  
consignment 寄銷   4%0s p  
consignor 寄銷人   mE~WE+lw9  
consolidated balance sheet 合併資產負債表   !U`4  
consolidated profit and loss account 合併損益表   U%vTmdOY  
consolidation 合併   }
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construction cost 營建成本   f`qy~M&  
construction revenue 營建收入   ?b_E\8'q]  
contract 合同   kK5&?)3Y:  
control account 統制賬戶   `EKf1U\FI  
copyright 版權   8
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corporation 公司   !S?Fz]  
cost 成本   Cd'D ~'=  
cost accounting 成本會計   Bl\:YYd  
cost of labour 勞工成本   R}oN8
 
cost of production 生產成本   UBd+,]"f  
cost of manufacture 製造成本   Fyvo ;1a  
cost of sales 銷貨成本   e'mF1al  
cost price 成本價格   YnpN -Y%g  
credit 貸方   S}C[  
credit note 收款通知單   2IYzc3Z{9  
creditor 債權人   )G48,.
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crossed check 橫線支票   ^; K CE  
current account 往來活期賬戶   9B~ &d(Bm  
current asset 流動資產   2$JZ(qnN  
current liability 流動負債   *~8F.c
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current profit and loss 本期損益   j~'.XD={  
debit 借方   %M x|"ff  
debt 債務   O>)eir7  
debtor 債務人   uyX %&r  
deed 契據   QFnuu-82"  
deferred assets 遞延資產   )WvKRp r  
deferred liabilities 遞延負債   W*LC3B^  
delivery 交貨   OP!R
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delivery expense 送貨費   [#KY.n  
delivery order 出貨單   M7BpOmK'  
demand draft 即期匯票   D5"5`w=C  
demand note 即期票據   .vHHw@  
demurrage charge 延期費   8L[+$g`  
deposit 存款   -'c qepC{T  
deposit slip 存款單   ;Tbo \Wp9  
depreciation 折舊   B~:yM1f@u4  
direct cost 直接成本   Dbn~~P  
direct labour 直接人工   sm18u-  
director 董事   i&DbZ=n2  
discount 折扣  
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discount on purchase 進貨折扣   1XiA  
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