[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。   L,y6^J!  
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acceptance 承兌   R_M?dEtE>  
account 賬戶   ^`un'5Vk  
accountant 會計員   u\&b4=nL  
accounting 會計   DPi_O{W>  
accounting system 會計制度   X%yO5c\l2  
accounts payable 應付賬款   720PjQ  
accounts receivable 應收賬款   `:N# 'i  
accumulated profits 累積利益   5F`;yh+e  
adjusting entry ?#123;整記錄   UOQEk22  
adjustment ?#123;整   ;iDPn2?6?x  
administration expense 管理費用   zJe#m|Z  
advances 預付   r0p w_j  
advertising expense 廣告費   YK|bXSA[  
agency 代理   ^u3V E  
agent 代理人   G\|,5HED  
agreement 契約   *s@Qtgu  
allotments 分配數   @lJzr3}WZ  
allowance 津貼   !9 fz(9  
amalgamation 合併   z-M3  
amortization 攤銷   \fr-<5w79  
amortized cost 應攤成本    hi
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annuities 年金   ]HpA5q1ck  
applied cost 已分配成本   5 ae2<Y=  
applied expense 已分配費用   ge]STSM0n7  
applied manufacturing expense 己分配製造費用   9 \^|6k,  
apportioned charge 攤派費用   ~]ZpA-*@Ut  
appreciation 漲價   wAnb Di{W  
article of association 公司章程   v[Kxja;  
assessment 課稅   oK 6(HF'&  
assets 資產    i2~  
attorney fee 律師費   C6rg<tCH  
audit 審計   Z7 E
  
auditor 審計員   yf&7P;A  
average 平均數   N},n `Yl.  
average cost 平均成本   &89oO@5  
bad debt 壞賬   1S@vGq}  
balance 餘額   (b`]M`Fc  
balance sheet 資產負債表   bH"hX  
bank account 銀行賬戶   eh"3NRrN  
bank balance 銀行結存   m3o,@=b  
bank charge 銀行手續費   GR\5WypoJ  
bank deposit 銀行存款   b!M"VDj Q  
bank discount 銀行貼現   McPNB`.H  
bank draft 銀行匯票   RT%pDym\  
bank loan 銀行借款   Ivb4P`{  
bank overdraft 銀行透支   m rX^2SR  
bankers acceptance 銀行承兌   MDF%\Sx  
bankruptcy 破產   |!y A@y?  
bearer 持票人   {3&|tk!*  
beneficiary 受益人   8Jz:
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bequest 遺產   Wb S4pdA  
bill 票據   EI\9_}@,  
bill of exchange 匯票    &y<ZE  
bill of lading 提單   ?McQr1  
bills discounted 貼現票據   Y#g4$"G9  
bills payable 應付票據   Q X%&~  
bills receivable 應收票據   4b:s<$TZ  
board of directors 董事會   37; $-cFE  
bonds 債券   |ae975  
bonus 紅利   VN%INUi@  
book value 賬面價值   ne^imht  
bookkeeper 簿記員   n-DVT;y  
bookkeeping 簿記   LdB($4,  
branch office general ledger 支店往來賬戶   .Lfo)?zG  
broker 經紀人   n8.kE)?  
brought down 接前   5Ba[k[b^  
brought forward 接上頁   =|=.>?t6Z0  
budget 預算   A'nq}t 3  
by-product 副產品   v!%5&: c3  
by-product sales 副產品銷售   ntmyNf
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capital 股本   x"~~l  
capital income 資本收益   C)cwAU|h#  
capital outlay 資本支出   Yq/.-4y  
capital stock 股本   &.Zb,r$Y  
capital stock certificate 股票   8Dvazg}4  
carried down 移後   `)QCn<  
carried forward 移下頁   frBX{L  
cash 現金   &7_Qd4=08w  
cash account 現金賬戶   )Z %T27r,^  
cash in bank 存銀行現金   d:F @a  
cash on delivery 交貨收款   t-LG }nv  
cash on hand 庫存現金   MCdx?m3]  
cash payment 現金支付   +&["HoKg}&  
cash purchase 現購   3"{.37Q  
cash sale 現沽   B*E2.\~  
cashier 出?#123;員   \cCV6A[  
cashiers check 本票   N:9>dpP}O  
certificate of deposit 存款單折   8#Q$zLK42N  
certificate of indebtedness 借據   ~(]0k.\  
certified check 保付支票   ]%!
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certified public accountant 會計師   qgDRu]ba  
charges 費用   l9M0cZ,  
charge for remittances 匯水手續費   aj}(E+  
charter 營業執照   *s;|T? ~i  
chartered accountant 會計師   Zy09L}59P  
chattles 動產   +Y+Y6Ac[}  
check 支票   `~cuQ<3Tn  
che stub 支票存根   :f$xQr4Qz  
closed account 己結清賬戶   j+HHQd7Y  
closing 結算   \Vl`YYjZ  
closing entries 結賬紀錄   PdVfO8-  
closing stock 期末存貨   t>H`X~SR?  
closing the book 結賬   5pn)yk~  
columnar journal 多欄日記賬   lvp8z)G  
combination 聯合   rSYi<ku  
commission 佣金   r0m*5rd1  
commodity 商品   7h)iu9j  
common stock 普通股   @Udf AyL  
company 公司   AdWq Q  
compensation 賠償   !`7B^RZ  
compound interest 複利   'fL"txW  
consignee 承銷人   "al`$%(
 
consignment 寄銷   KOwOIDt  
consignor 寄銷人   kEd@oC  
consolidated balance sheet 合併資產負債表   x=#VX\5k:  
consolidated profit and loss account 合併損益表   i9=&;_z  
consolidation 合併   3su78et}  
construction cost 營建成本   d,by/ .2  
construction revenue 營建收入   HfLLlH<L`&  
contract 合同   q5L51KP2  
control account 統制賬戶   TW^/sx  
copyright 版權   Y\0}R,]a-  
corporation 公司   4BwQA#zE  
cost 成本   Dn>%%K@0  
cost accounting 成本會計   UswZG^Wh  
cost of labour 勞工成本   !|<=ZF2  
cost of production 生產成本   >YUoh-]`  
cost of manufacture 製造成本   d9n?v)<v  
cost of sales 銷貨成本   "4%"&2L  
cost price 成本價格   AL5Vu$V~n}  
credit 貸方   ;Q+xKh%  
credit note 收款通知單   v)
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creditor 債權人   DvM5 k  
crossed check 橫線支票   ?i`l[+G  
current account 往來活期賬戶   `f'K@  
current asset 流動資產   `|Or{ih  
current liability 流動負債   d`1I".y  
current profit and loss 本期損益   v<fnB  
debit 借方   !@'%G6:.  
debt 債務   FaBqj1O1  
debtor 債務人   iS
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deed 契據   0KD]j8^  
deferred assets 遞延資產   ",)Qc!^P$  
deferred liabilities 遞延負債   b}Zd)2G  
delivery 交貨   xTGxvGv8  
delivery expense 送貨費   2c/Ys4/H4]  
delivery order 出貨單   ` }3qhar  
demand draft 即期匯票   RyRpl*^
 
demand note 即期票據   jzK5-;b  
demurrage charge 延期費  
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deposit 存款   (|d34D OJ  
deposit slip 存款單   X=C1/4wU  
depreciation 折舊   O 1oxZj <  
direct cost 直接成本   uf&N[M  
direct labour 直接人工   |X` /  
director 董事   ?2Kt'1s#  
discount 折扣   ` \A(9u*  
discount on purchase 進貨折扣   VACiVKk  
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