[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。   ^g-Fg>&M  
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acceptance 承兌   jzMhJ  
account 賬戶   WBy[m ?d  
accountant 會計員   v;Swo( "  
accounting 會計   .|U4N/XN%q  
accounting system 會計制度   32s5-.{c/f  
accounts payable 應付賬款   Zo
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accounts receivable 應收賬款   m;1'u;  
accumulated profits 累積利益   9jqO/_7R+  
adjusting entry ?#123;整記錄   g)X7FxS,z  
adjustment ?#123;整   {3.*7gnY\L  
administration expense 管理費用   2ve lH;  
advances 預付  
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advertising expense 廣告費   l_bL,-|E8  
agency 代理   1 pa*T!  
agent 代理人   Y+!Ouc!$  
agreement 契約   Z@;jIH4 (  
allotments 分配數   7[4_+Q:}  
allowance 津貼   Ft)t`E'%j  
amalgamation 合併   :jBZK=3F>  
amortization 攤銷   /3OC7!~;fM  
amortized cost 應攤成本   yI3Q|731)  
annuities 年金   GSC{F#:z  
applied cost 已分配成本   t8t}7XD   
applied expense 已分配費用   -)4uYK*  
applied manufacturing expense 己分配製造費用   f3/SO+Me}  
apportioned charge 攤派費用   a#YuKh?  
appreciation 漲價   $*YC7f  
article of association 公司章程   +.S#=  
assessment 課稅   tCuN?_UG  
assets 資產   2T//%ys=  
attorney fee 律師費   oG+K '(B
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audit 審計   lTxY6vi  
auditor 審計員   Tld1P69(  
average 平均數   K5 5} Wi  
average cost 平均成本   j#7wyi5q  
bad debt 壞賬   <\E"clZI  
balance 餘額   g& {gD^9)4  
balance sheet 資產負債表   .Ln;m8  
bank account 銀行賬戶   1P(%9
 
bank balance 銀行結存   wCV>F-  
bank charge 銀行手續費   UedvA9$&;  
bank deposit 銀行存款   "}0)YRz%  
bank discount 銀行貼現   ;3 G~["DA  
bank draft 銀行匯票   oP+kAV#]  
bank loan 銀行借款   BO?mQu~  
bank overdraft 銀行透支   's$A+8;L  
bankers acceptance 銀行承兌   jN31\)/i  
bankruptcy 破產   7k'=Fm6za  
bearer 持票人   =$^Wkau  
beneficiary 受益人   n^* >a  
bequest 遺產   <I>%m,  
bill 票據   'q{PtYr  
bill of exchange 匯票   4}.WhE|h  
bill of lading 提單   gV<0Hj  
bills discounted 貼現票據   [LJ705t  
bills payable 應付票據   4C l,Iw/;  
bills receivable 應收票據   8W19#?7>B  
board of directors 董事會   ZmEG<T05  
bonds 債券   JN{<oxI  
bonus 紅利   (iHf9*i CV  
book value 賬面價值   [ED!J~lg8  
bookkeeper 簿記員   W2}%zux  
bookkeeping 簿記   2q`)GCES~  
branch office general ledger 支店往來賬戶   Q mb[ e>  
broker 經紀人   g2 +l@$W  
brought down 接前   ."~7 \E> t  
brought forward 接上頁   KU1+<OCh  
budget 預算  
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by-product 副產品   @J~lV\  
by-product sales 副產品銷售   ArNur~  
capital 股本   l@,);w=_P  
capital income 資本收益   )m|X;eEo  
capital outlay 資本支出   =giM@MV  
capital stock 股本   [ea6dv4p  
capital stock certificate 股票   3S[w'  
carried down 移後   d%}crM-KTL  
carried forward 移下頁   DePV,.  
cash 現金   }ZE fT]  
cash account 現金賬戶   :NwMb^>  
cash in bank 存銀行現金   pieU|?fQ  
cash on delivery 交貨收款   K!IF?iell  
cash on hand 庫存現金   B'G*y2UnG  
cash payment 現金支付   8C*6Fjb#  
cash purchase 現購   vDu0  
cash sale 現沽   B6tcKh9d,  
cashier 出?#123;員   L eG7x7n  
cashiers check 本票   Eg@R[ ^T  
certificate of deposit 存款單折   zznPD%#Sc  
certificate of indebtedness 借據   ^>,<*p  
certified check 保付支票   B(4:_j\2  
certified public accountant 會計師   /3)YWFZZc  
charges 費用   ATYQ6E[{MV  
charge for remittances 匯水手續費   ,^MW) Gf<  
charter 營業執照   g5kYyE  
chartered accountant 會計師   >>oASo  
chattles 動產   v$gMLu=  
check 支票   TEaD-mY3  
che stub 支票存根   cCo07R  
closed account 己結清賬戶   m[g< K  
closing 結算   iF#}t(CrH  
closing entries 結賬紀錄   %\(y8QV  
closing stock 期末存貨   '8r8 ^g[  
closing the book 結賬   veYsctK~  
columnar journal 多欄日記賬   aBqe+FXp4  
combination 聯合   Pe+ 8~0o=R  
commission 佣金   CX&yjT6`  
commodity 商品   w8m8r`h  
common stock 普通股   >gX0Ij#G  
company 公司   O?C-nw6kP  
compensation 賠償   L}e"nzTE6I  
compound interest 複利   2fj0 I  
consignee 承銷人   M`9orq<  
consignment 寄銷   Vq\..!y  
consignor 寄銷人   (n":]8}  
consolidated balance sheet 合併資產負債表   48 c D3w  
consolidated profit and loss account 合併損益表   M5cOz|j/*R  
consolidation 合併   zCBtD_@  
construction cost 營建成本   /XWPN(JC?  
construction revenue 營建收入   ?l\gh
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contract 合同   APHtJoS  
control account 統制賬戶   c-s`>m  
copyright 版權   }%o+1 <=  
corporation 公司   ;+r)j"W  
cost 成本   IS0 HV$OI  
cost accounting 成本會計   @n~>j&Kp  
cost of labour 勞工成本   c{m ;"ZCFS  
cost of production 生產成本   .gM>FUH3L  
cost of manufacture 製造成本   F(KH-  
cost of sales 銷貨成本   X YNUss  
cost price 成本價格   F9u:8;\@`  
credit 貸方   VQNYQqu`[  
credit note 收款通知單   +2;#9aa I  
creditor 債權人   0TuOY%+  
crossed check 橫線支票   G)tq/`zNw  
current account 往來活期賬戶   PxP
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current asset 流動資產   `L"p)5H  
current liability 流動負債   D<_,>{$gW  
current profit and loss 本期損益   &m%Pr  
debit 借方   |7S4;  
debt 債務   ,IT)zCpaBP  
debtor 債務人   LRCS)UBY(.  
deed 契據   Kbz7  
deferred assets 遞延資產   Ew?/@KAV\  
deferred liabilities 遞延負債   ZyS;+"
 
delivery 交貨   |oBdryi  
delivery expense 送貨費   5|6z1{g8  
delivery order 出貨單   48~m=mI  
demand draft 即期匯票   A5.'h<  
demand note 即期票據   G>q{~HE1  
demurrage charge 延期費   282+1X  
deposit 存款   {0)WS }&  
deposit slip 存款單   /SPAJHh  
depreciation 折舊   \[IdR^<YM  
direct cost 直接成本   .kB3jfw0,  
direct labour 直接人工   XZep7d}  
director 董事   CYFas:rPLT  
discount 折扣   7>#L  
discount on purchase 進貨折扣   U7*VIRibv+  
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