[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。   wx%nTf/Oa  
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acceptance 承兌   8~(+[[TQ@  
account 賬戶   S{i@=:  
accountant 會計員   y<%.wM]-J  
accounting 會計   |z.GSI_!)  
accounting system 會計制度   vs)I pV(  
accounts payable 應付賬款   8Gl5)=2  
accounts receivable 應收賬款   agm5D/H]:  
accumulated profits 累積利益   'h6}cw+K  
adjusting entry ?#123;整記錄   <&s)k  
adjustment ?#123;整   xT?}wF  
administration expense 管理費用   |;u%JW$4  
advances 預付   =>}.W:=  
advertising expense 廣告費   maUHjI 5A-  
agency 代理   Rk jKIa  
agent 代理人   FWpN:|X BS  
agreement 契約   LF)a"Sh  
allotments 分配數   l9NOzAH3  
allowance 津貼   ?V)C9@bp  
amalgamation 合併   ciGpluQF  
amortization 攤銷   T19rbL_  
amortized cost 應攤成本   j)tCr Py  
annuities 年金   "K+N f  
applied cost 已分配成本   ?WQ d  
applied expense 已分配費用   eIUuq&(  
applied manufacturing expense 己分配製造費用   CpRu*w{  
apportioned charge 攤派費用   RJ}yf|d-C  
appreciation 漲價   )Z8"uRTb0  
article of association 公司章程   *J Y`.t  
assessment 課稅   56=K@$L {F  
assets 資產   SXo[[ao  
attorney fee 律師費   W^d4/]  
audit 審計   yg-F J/  
auditor 審計員  
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average 平均數   a
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average cost 平均成本   nze1]3
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bad debt 壞賬   |
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balance 餘額   j`|^s}8t  
balance sheet 資產負債表   q?Ku}eID3  
bank account 銀行賬戶   '6.>Wdd  
bank balance 銀行結存   zJuRth)(,  
bank charge 銀行手續費   2 ]DCF  
bank deposit 銀行存款   FJd8s*  
bank discount 銀行貼現   V3 _b!  
bank draft 銀行匯票   9!xD~(Kr  
bank loan 銀行借款   %eJ\d?nw  
bank overdraft 銀行透支   &J;H@d||  
bankers acceptance 銀行承兌   !M]%8NTt2  
bankruptcy 破產   ZO%fS'n  
bearer 持票人   jW1YTQ  
beneficiary 受益人   0/SC  
bequest 遺產   cbh#E)['  
bill 票據   6R-C0_'h  
bill of exchange 匯票   Iu-'o  
bill of lading 提單   iz9\D*or  
bills discounted 貼現票據   OC?Zw@  
bills payable 應付票據   u 5Eo  
bills receivable 應收票據   S)\JWXi~:J  
board of directors 董事會   M2;%1^  
bonds 債券   j(Fa=pi  
bonus 紅利   > h,y\uV1  
book value 賬面價值   !v-w6WG"  
bookkeeper 簿記員   D%;wVnUw  
bookkeeping 簿記   J})$  
branch office general ledger 支店往來賬戶   1#>&p%P!  
broker 經紀人   tKG;k"wk  
brought down 接前   SaR}\Up  
brought forward 接上頁   ;# R3k  
budget 預算   cyGN3t9`.  
by-product 副產品   5Cc6, ]  
by-product sales 副產品銷售   2AXF$YjY
 
capital 股本   q,;".3VQ  
capital income 資本收益   ` $.X[\*U  
capital outlay 資本支出   Z]x5!  
capital stock 股本   TV1e bH7q  
capital stock certificate 股票   MfXt+c`r  
carried down 移後   tp1KP/2w[  
carried forward 移下頁   qPXANx<^  
cash 現金   P[rAJJN/E  
cash account 現金賬戶   670J{b  
cash in bank 存銀行現金   B@cJ
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cash on delivery 交貨收款   *Nvy+V  
cash on hand 庫存現金   kZU "Xn  
cash payment 現金支付   ~:/%/-^  
cash purchase 現購   j<l#qho{h  
cash sale 現沽   0NL :z1N-h  
cashier 出?#123;員   hi;WFyJTu  
cashiers check 本票   Exep +x-  
certificate of deposit 存款單折   D C
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certificate of indebtedness 借據   %rM-"6Q  
certified check 保付支票   @9_nwf~X4  
certified public accountant 會計師   [<D+pqh  
charges 費用   ",~ b2]ym  
charge for remittances 匯水手續費   zQL!(2  
charter 營業執照   jo,6Aog|u  
chartered accountant 會計師   O%YjWb  
chattles 動產   QO5OnYh  
check 支票   X+`ddX  
che stub 支票存根   4r_!>['`"  
closed account 己結清賬戶   2UU2Vm_6  
closing 結算   5wzQ?07T_  
closing entries 結賬紀錄   Nl~Z,hT$*  
closing stock 期末存貨   I6K7!+;2  
closing the book 結賬   I$aXnd6)  
columnar journal 多欄日記賬   Q?* nuE  
combination 聯合   qxf+#  
commission 佣金   :FoOQ[Q  
commodity 商品   %$/=4f.j  
common stock 普通股   _wm
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company 公司   Jq#[uX  
compensation 賠償   JZ %`%rA  
compound interest 複利   nnfY$&3A  
consignee 承銷人   4|zd84g  
consignment 寄銷   m3U+ du  
consignor 寄銷人   Xy[}Gp  
consolidated balance sheet 合併資產負債表   -`-ACWeNV  
consolidated profit and loss account 合併損益表   a4yOe*Ak,F  
consolidation 合併   f|X[gL,B  
construction cost 營建成本   d>^~9X  
construction revenue 營建收入   AU0$A403  
contract 合同   {udrT"h  
control account 統制賬戶   ^Lsc`<xC  
copyright 版權   Vn)%C_-]A  
corporation 公司   V)2"l"Kt  
cost 成本   OF-E6bc  
cost accounting 成本會計   M{*kB2jr  
cost of labour 勞工成本   'GrRuT<  
cost of production 生產成本   jz %;4e
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cost of manufacture 製造成本   K{|w 43>D  
cost of sales 銷貨成本   (d54C(")  
cost price 成本價格   "w;08TX8  
credit 貸方   f8^"E $"  
credit note 收款通知單   |$M@09,F"  
creditor 債權人   CIIY|DI`l  
crossed check 橫線支票   e-~hS6p(  
current account 往來活期賬戶   kclp}  
current asset 流動資產   ah 4kA LO  
current liability 流動負債   buRhQ"  
current profit and loss 本期損益   A)OdQFet(  
debit 借方   F\;2i:(  
debt 債務   e%pu.q\gK  
debtor 債務人   Dz,uS nnm  
deed 契據   D`V6&_.p  
deferred assets 遞延資產   et@">D%;]  
deferred liabilities 遞延負債   mRwXN*Izw  
delivery 交貨    NI^{$QMj  
delivery expense 送貨費   Z#CxQ D%\  
delivery order 出貨單   @o`sf-8x  
demand draft 即期匯票   ot^q}fRX  
demand note 即期票據   <sa #|Y$  
demurrage charge 延期費   1d`cTaQ-  
deposit 存款   U> W|(Y  
deposit slip 存款單   3*G5F}7%=  
depreciation 折舊   [C~fBf5  
direct cost 直接成本   J(4g4?  
direct labour 直接人工   !zU/Hq{wcK  
director 董事   HHZ`%  
discount 折扣   x,w8r+~5  
discount on purchase 進貨折扣   |4=ihB9+  
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