[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。   _M^.4H2  
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acceptance 承兌   ~Bzzu %S  
account 賬戶   IP62|~Ap  
accountant 會計員   ShB]U5b:k  
accounting 會計   EA& 3rI>U)  
accounting system 會計制度   @tH9$J*Y<  
accounts payable 應付賬款   gF)9a_R%p  
accounts receivable 應收賬款    THYw_]K  
accumulated profits 累積利益   o<`hj&s  
adjusting entry ?#123;整記錄   3P cVE\GN  
adjustment ?#123;整   8`q7Yss6F  
administration expense 管理費用   5'lPXKn+L  
advances 預付   EbC!tR  
advertising expense 廣告費   Ww7Ya]b.k  
agency 代理   L:G #>  
agent 代理人   ,;)ZF  
agreement 契約   <S@jf4  
allotments 分配數   Wc3z7xK1@  
allowance 津貼   H9cPtP~a)  
amalgamation 合併   P$)g=/td1  
amortization 攤銷   (eN7s_  
amortized cost 應攤成本   [?!I*=*b  
annuities 年金   6Z2,:j;  
applied cost 已分配成本   tb3VqFx  
applied expense 已分配費用   d#ir=+o{h  
applied manufacturing expense 己分配製造費用   }47h0 i  
apportioned charge 攤派費用   3A7774n=P  
appreciation 漲價   g52a vG  
article of association 公司章程  
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assessment 課稅   zCx4DN`  
assets 資產   /).{h'^Hq\  
attorney fee 律師費   a{5SOe;;  
audit 審計   >L7s[vKn  
auditor 審計員   t[^$F,  
average 平均數   ?"B]"%M&  
average cost 平均成本    F!omkN  
bad debt 壞賬   lPTx] =G  
balance 餘額   .w2ID  
balance sheet 資產負債表   8Lo#{`  
bank account 銀行賬戶   Fhoyji4  
bank balance 銀行結存   2QfN.<[-  
bank charge 銀行手續費   FKa";f"  
bank deposit 銀行存款   ,?fJ0n:!%  
bank discount 銀行貼現   ^kez]>   
bank draft 銀行匯票   FfoOJzf~o  
bank loan 銀行借款   +a1x;  
bank overdraft 銀行透支   {Mx(|)WkL  
bankers acceptance 銀行承兌   Gz[yD ~6a  
bankruptcy 破產   %oZ:Awx  
bearer 持票人   NTg@UT<  
beneficiary 受益人   n<I{x^!   
bequest 遺產   [M?2axOC  
bill 票據   p9(y b  
bill of exchange 匯票   ep0,4!#FAO  
bill of lading 提單   bzgC+yT  
bills discounted 貼現票據   zG!nqSDG  
bills payable 應付票據   U.%Kt,qB  
bills receivable 應收票據   :{lwz
#9V  
board of directors 董事會   #&Sr;hAJ  
bonds 債券   rqdwQ  
bonus 紅利   'D\Q$q  
book value 賬面價值   wQkM:=t5  
bookkeeper 簿記員   jc}G+|`  
bookkeeping 簿記   qWt}8_"  
branch office general ledger 支店往來賬戶   t}EMX9SQ  
broker 經紀人   'rQ"Dc 1D  
brought down 接前   wj|Zn+{"nF  
brought forward 接上頁   pSZ2>^";  
budget 預算   c OYDN[k  
by-product 副產品   <n"BPXF~  
by-product sales 副產品銷售   [6/QUD8  
capital 股本   d0cL9&~qW  
capital income 資本收益   em$pU*`P  
capital outlay 資本支出   FL0uY0K  
capital stock 股本   7nZPh3%  
capital stock certificate 股票   6SSDc/  
carried down 移後   FR&`
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carried forward 移下頁   ']]
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cash 現金   d[ N1zQW  
cash account 現金賬戶   ~(5r+Z}*`  
cash in bank 存銀行現金   cTq kM@S  
cash on delivery 交貨收款   4zug9kFK  
cash on hand 庫存現金   9>""x
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cash payment 現金支付   .R9Z$Kbq  
cash purchase 現購   iCt.rr~;V  
cash sale 現沽   Ucj?$=  
cashier 出?#123;員   d_RgKdR )k  
cashiers check 本票   5of3&  
certificate of deposit 存款單折   " \$^j#o  
certificate of indebtedness 借據   r-2k
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certified check 保付支票   [ ,%=\%5
 
certified public accountant 會計師   Z6jEj9?O  
charges 費用   Ic&h8vSU  
charge for remittances 匯水手續費   :Mf"   
charter 營業執照   2|1fb-AR  
chartered accountant 會計師   ~6vz2DuB=  
chattles 動產   _;<!8e$C  
check 支票   s?SspuV  
che stub 支票存根   ,S)r%[ru^  
closed account 己結清賬戶   PT"}2sR)  
closing 結算  
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closing entries 結賬紀錄   |s|}u`(@9  
closing stock 期末存貨   >.h:Y5  
closing the book 結賬   2wf&jGHs  
columnar journal 多欄日記賬   )Q)qz$h@  
combination 聯合   xU *:a[g
 
commission 佣金   ngY%T5-  
commodity 商品   N<EVs.7  
common stock 普通股   &W `xZyb3  
company 公司   >}5?`.K~Q*  
compensation 賠償   gk]QR.  
compound interest 複利   g7oY
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consignee 承銷人   GK?ual1  
consignment 寄銷   t [Q D#;  
consignor 寄銷人   {(73*-~$  
consolidated balance sheet 合併資產負債表   E?m~DYnU  
consolidated profit and loss account 合併損益表   {]vD@ )k  
consolidation 合併   MvVpp;bd  
construction cost 營建成本   0X$mT:=9  
construction revenue 營建收入   ^?z%f_ri  
contract 合同   en<mm#Ab  
control account 統制賬戶   W,q @ww u  
copyright 版權   M5xJ_yjG  
corporation 公司   c]=2>ov)hR  
cost 成本   yNu_>!Cp5  
cost accounting 成本會計   @Z)|_  
cost of labour 勞工成本   u\R?(G&  
cost of production 生產成本   N2r zHK  
cost of manufacture 製造成本   .UyE|t4  
cost of sales 銷貨成本   DM.lQ0xk  
cost price 成本價格   :1v,QEb\  
credit 貸方   &H(yLd[  
credit note 收款通知單   E-Lk P;  
creditor 債權人   A~ya{^ }  
crossed check 橫線支票   ~zp8%lEe  
current account 往來活期賬戶   LiJYyp  
current asset 流動資產   a6p0_-MF  
current liability 流動負債   9tiZIm93]  
current profit and loss 本期損益   D0. )%  
debit 借方   L"_XWno  
debt 債務   .RQra+up  
debtor 債務人   7WJ\nK  
deed 契據   8`=?_zF  
deferred assets 遞延資產   $-4](br|  
deferred liabilities 遞延負債   +X?ErQm  
delivery 交貨   
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delivery expense 送貨費   tj dPia  
delivery order 出貨單   q*!R4yE;C  
demand draft 即期匯票   s.3"2waZ=T  
demand note 即期票據   !oLn=  
demurrage charge 延期費   UBvp32p  
deposit 存款   ,GbmL8P7Y  
deposit slip 存款單   'C+cQLig@  
depreciation 折舊   r924!zdbR  
direct cost 直接成本   =C\Tl-$\f  
direct labour 直接人工   .?>Cav9:  
director 董事   =bKDD<(  
discount 折扣   'K[ml ?_  
discount on purchase 進貨折扣   \ovs[&  
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