[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xrQm  
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acceptance 承兌   }vcC4 =t/  
account 賬戶   ,hX03P-X  
accountant 會計員   t ZFG`'/  
accounting 會計   WXXLD:gxI  
accounting system 會計制度   \.Q"fd?a_D  
accounts payable 應付賬款   i mJ{wF  
accounts receivable 應收賬款   w9z((\5  
accumulated profits 累積利益   Y_f6y9?ZE  
adjusting entry ?#123;整記錄   g!aM-B
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adjustment ?#123;整   ,D~C40f  
administration expense 管理費用   Ku&0bXP  
advances 預付   QbS w<V  
advertising expense 廣告費   [\. ho9  
agency 代理   tS`fG;  
agent 代理人   gxL5%:@  
agreement 契約   !XgkK k  
allotments 分配數   I_Oa<J\+  
allowance 津貼   ks'25tv}F  
amalgamation 合併   0y|}}92:  
amortization 攤銷   tjO ||]I  
amortized cost 應攤成本   o),i2  
annuities 年金   ~@L$}Eu  
applied cost 已分配成本   8[}MXMRdb  
applied expense 已分配費用   ,/JrQWgD  
applied manufacturing expense 己分配製造費用   DhkzVp_  
apportioned charge 攤派費用   tQ] R@i  
appreciation 漲價   l=bB,7gL  
article of association 公司章程   Fc42TH p  
assessment 課稅   o
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assets 資產   -Z]?v
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attorney fee 律師費   m.S@ e8kS  
audit 審計   &87D.Yy^  
auditor 審計員   CWt,c
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average 平均數   f{5)yZ`J*  
average cost 平均成本   &~^"yo#b  
bad debt 壞賬   a<c %Xy/  
balance 餘額   qFf'RgUtP  
balance sheet 資產負債表   ugucq},[  
bank account 銀行賬戶   K3'`!Ka*  
bank balance 銀行結存   Z]oa+W+  
bank charge 銀行手續費   =s1"<hH}O)  
bank deposit 銀行存款   Qh)@-r3  
bank discount 銀行貼現   ].2q.7Yur  
bank draft 銀行匯票   AUxLch+"5K  
bank loan 銀行借款   bIe>j*VPh@  
bank overdraft 銀行透支   3vmLftZE}  
bankers acceptance 銀行承兌   "D8xHHb  
bankruptcy 破產   `%F.]|Y0  
bearer 持票人  
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beneficiary 受益人   0Q%'vBX\`  
bequest 遺產   ma?569Z8~0  
bill 票據   OFCkQEG=y>  
bill of exchange 匯票   nN/v7^^  
bill of lading 提單  
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bills discounted 貼現票據   _W tSZmW?  
bills payable 應付票據   Z4bN|\I
  
bills receivable 應收票據   <k/'mBDk  
board of directors 董事會   7f[nNng  
bonds 債券   mMu3B2nke=  
bonus 紅利   T(7 8{A>  
book value 賬面價值   ObMsncn  
bookkeeper 簿記員   |5$9l#e  
bookkeeping 簿記   k/!Vv#8  
branch office general ledger 支店往來賬戶   d<(1^Rto  
broker 經紀人   y.w/7iw:  
brought down 接前   z15(8Y@2]  
brought forward 接上頁   Lg_y1Mu7o  
budget 預算   m7^a 4  
by-product 副產品   C6CX{IA]  
by-product sales 副產品銷售   U:gE:tf  
capital 股本   :#c?`>uV  
capital income 資本收益   m-> chOu~|  
capital outlay 資本支出   Vg6?a  
capital stock 股本   q.~.1 '`!  
capital stock certificate 股票   W&BwBp]K  
carried down 移後   htlsU*x  
carried forward 移下頁   (= uwx#  
cash 現金   FbWkT4t|  
cash account 現金賬戶   (Qq! u  
cash in bank 存銀行現金   DTn=WGm)  
cash on delivery 交貨收款   fZxZ):7i  
cash on hand 庫存現金   iN+p>3w^l  
cash payment 現金支付   VXR.2C  
cash purchase 現購   B;hc|v{(  
cash sale 現沽   zO9|s}J8q  
cashier 出?#123;員   z=BX-)  
cashiers check 本票   ldanM>5  
certificate of deposit 存款單折   f+%J=Am  
certificate of indebtedness 借據    6<sB  
certified check 保付支票   k$k
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certified public accountant 會計師   )0fQ(3oOg  
charges 費用   f(?>z!n0  
charge for remittances 匯水手續費   dSk\J[ D  
charter 營業執照   L'"20=sf  
chartered accountant 會計師   UQ`%,D  
chattles 動產   ~e,  
check 支票   ;QREwT~H  
che stub 支票存根   +lO Y IQ  
closed account 己結清賬戶   JS}W4 N  
closing 結算   ZCbxL.fFz  
closing entries 結賬紀錄   '1=/G7g  
closing stock 期末存貨   4xe:+sA.N  
closing the book 結賬   T!(I\wz;Bo  
columnar journal 多欄日記賬   Y?ZTl762  
combination 聯合   roj/GZAy"  
commission 佣金   V4/P  
commodity 商品   7$,["cJX  
common stock 普通股   ;7tOFsV  
company 公司   L1P]T4a@)  
compensation 賠償   e%(zjCA  
compound interest 複利   MvL%*("4b  
consignee 承銷人   ElqHZ$a?  
consignment 寄銷   NTs< ;ED  
consignor 寄銷人   D:8-f3  
consolidated balance sheet 合併資產負債表   dZ`nv[]k~  
consolidated profit and loss account 合併損益表   xm/v:hl=  
consolidation 合併   Xb#x^?|  
construction cost 營建成本   mK@\6GOMYP  
construction revenue 營建收入   6\OSIxJZ F  
contract 合同   A{y3yH`#h  
control account 統制賬戶   ;9=9D{-4+  
copyright 版權  
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corporation 公司   SO]x^+ [  
cost 成本   p Ic;9  
cost accounting 成本會計   +g7Iu! cA  
cost of labour 勞工成本   j)'V_@  
cost of production 生產成本   j05ahquI  
cost of manufacture 製造成本   ZMg%/C  
cost of sales 銷貨成本   PPPRO.y  
cost price 成本價格   }Jh!B|  
credit 貸方   /uW6P3M  
credit note 收款通知單   o PR^Z pt  
creditor 債權人   >(`|oD`,Y  
crossed check 橫線支票   ]bhzB  
current account 往來活期賬戶   Fl(+c0|kT  
current asset 流動資產   1nBE8 N  
current liability 流動負債   e`<=&w  
current profit and loss 本期損益   s:jr/ j!  
debit 借方   ,XI, B\eNk  
debt 債務   ,#gA(B#  
debtor 債務人   K )KE0/n  
deed 契據   s/`4]B;2U  
deferred assets 遞延資產   \>23_
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deferred liabilities 遞延負債   _d A
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delivery 交貨   (^eE8j/K  
delivery expense 送貨費   o Ep\po1  
delivery order 出貨單   .6(Bf$E  
demand draft 即期匯票   ,UH`l./3DX  
demand note 即期票據   42
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demurrage charge 延期費   5p U(A6RtS  
deposit 存款   ,Y &Q,  
deposit slip 存款單   e9k}n\t3  
depreciation 折舊   ,yAvLY5P  
direct cost 直接成本   GB^Ch YOb  
direct labour 直接人工   .F'Fk=N  
director 董事   ]1abz:  
discount 折扣   r,[vXxMy(;  
discount on purchase 進貨折扣   Ocx=) WKdW  
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