[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。   W]Nc6B*gI  
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acceptance 承兌   >|`1aCg,  
account 賬戶   L0I|V[  
accountant 會計員   h6IO;:P)  
accounting 會計   u\MxQIo'u  
accounting system 會計制度   =HB(N|9_d  
accounts payable 應付賬款   ?Q$ a@)x#  
accounts receivable 應收賬款   0~+*$W  
accumulated profits 累積利益   LitdO>%#2  
adjusting entry ?#123;整記錄   "LH!Trl@k  
adjustment ?#123;整   R^=v&c{@  
administration expense 管理費用   #z70:-`.[M  
advances 預付   yye5GVY$  
advertising expense 廣告費   I;1)a4Xc4R  
agency 代理   =}@1Z~  
agent 代理人   '/9q7?[E!  
agreement 契約   !G6h~`[  
allotments 分配數   
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allowance 津貼   AC 2kG  
amalgamation 合併   ,L.V>Ae  
amortization 攤銷   19-V;F@;  
amortized cost 應攤成本   *0?@/2&  
annuities 年金   /2hRLyeAZ  
applied cost 已分配成本   X 5X D1[  
applied expense 已分配費用   4.uaWM)2  
applied manufacturing expense 己分配製造費用   CW/<?X<!n  
apportioned charge 攤派費用   X$@qs9?)^  
appreciation 漲價   Ycx}FYTY  
article of association 公司章程   FzP1b_i  
assessment 課稅   -j2y#aP  
assets 資產   AlG5n'  
attorney fee 律師費   V1GkX=H},  
audit 審計   @$t\yBSK  
auditor 審計員   [Y?Y@x"MZ  
average 平均數   NZ0?0*  
average cost 平均成本   Hq,@j{($  
bad debt 壞賬   ,!LY:pMK  
balance 餘額   Vp0_R9oQ  
balance sheet 資產負債表   {~j/sto-:  
bank account 銀行賬戶   &cJ?mSI  
bank balance 銀行結存   @$ju Qm  
bank charge 銀行手續費   |Ldvfd  
bank deposit 銀行存款   <2]D3,.g.  
bank discount 銀行貼現   WRAL/  
bank draft 銀行匯票   v`jHd*&6)  
bank loan 銀行借款   $o;c:Kh$$  
bank overdraft 銀行透支   80T2EN:$  
bankers acceptance 銀行承兌   En#Q p3  
bankruptcy 破產   $+ N~Fa  
bearer 持票人   {o5^nd  
beneficiary 受益人   ZBFn  
bequest 遺產   AL^tUcl  
bill 票據   %W2U$I5  
bill of exchange 匯票   u<N` ;s  
bill of lading 提單   Q4/BpKL  
bills discounted 貼現票據   FC6~V6R  
bills payable 應付票據   diVg|Z3T  
bills receivable 應收票據   R".$x{{  
board of directors 董事會   ,!GoFu  
bonds 債券   /H
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bonus 紅利   l 9g  
book value 賬面價值   z*q+5 p@~  
bookkeeper 簿記員   12hD*,A5j  
bookkeeping 簿記   ,6pGKCUU:y  
branch office general ledger 支店往來賬戶   o1?-+P/  
broker 經紀人   2eeFaFif  
brought down 接前   *h=>*t?I2  
brought forward 接上頁   U<q`f-  
budget 預算   W[a"&,okqO  
by-product 副產品   MEJX5qG6m  
by-product sales 副產品銷售   )8eb(!}7  
capital 股本   tPN CdA  
capital income 資本收益   U6*[}Ww  
capital outlay 資本支出   rFkZ'rp74b  
capital stock 股本   3A[<LnKR^E  
capital stock certificate 股票   e8wPEDN*4  
carried down 移後   }{=}^c"t'  
carried forward 移下頁   WiB~sIp  
cash 現金   |HYST`  
cash account 現金賬戶   Jc}6kFgO6  
cash in bank 存銀行現金   /{jt]8/;7  
cash on delivery 交貨收款   {^(uoB C/  
cash on hand 庫存現金   {:VK}w  
cash payment 現金支付   *| W*Mu  
cash purchase 現購  
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cash sale 現沽   S@S4<R1{\  
cashier 出?#123;員   -y|']I^ &  
cashiers check 本票   ={ -kQq  
certificate of deposit 存款單折   z07&P;W!{  
certificate of indebtedness 借據   w0Ex}  
certified check 保付支票   i=]
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certified public accountant 會計師   s]0 J'UN  
charges 費用   Im!b-1  
charge for remittances 匯水手續費   `H>&dK|/  
charter 營業執照    U#K4)(C  
chartered accountant 會計師   }7b{ZbDI  
chattles 動產   3!/J!X3L  
check 支票   "aI)LlyCY  
che stub 支票存根   g\8B;  
closed account 己結清賬戶   XTk :lzFH  
closing 結算   <nG}]Smd7  
closing entries 結賬紀錄   (VI(Nv:o@  
closing stock 期末存貨   K5T1dBl,0  
closing the book 結賬   67&Q<`V1*q  
columnar journal 多欄日記賬   TbT/ 5W3  
combination 聯合   Q&w_kz.  
commission 佣金   Ta/zDc"e  
commodity 商品   7UGc2J  
common stock 普通股   Vn:v{-i  
company 公司   T}1"  
compensation 賠償   #>\
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compound interest 複利   rr\9HA  
consignee 承銷人   %mU$]^Tw(  
consignment 寄銷   );}M"W8  
consignor 寄銷人   R@5eHP^  
consolidated balance sheet 合併資產負債表   @lWNSf  
consolidated profit and loss account 合併損益表   T ,!CDm$=  
consolidation 合併   ":qHDL3  
construction cost 營建成本   }fkdv6mz  
construction revenue 營建收入   ;r~1TUKb  
contract 合同   Mt`LOdiC_  
control account 統制賬戶   DbB<8$  
copyright 版權   HWB\}jcA6u  
corporation 公司   `8O Bw  
cost 成本   b pU>(j  
cost accounting 成本會計   ohyq/u+y~A  
cost of labour 勞工成本   eFS$;3FP1  
cost of production 生產成本   sb3z8:r  
cost of manufacture 製造成本   y
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cost of sales 銷貨成本   ,X:3w3nr^  
cost price 成本價格   V#.pi zb  
credit 貸方   l<4P">M!.  
credit note 收款通知單   X(Mpg[,N"  
creditor 債權人   .>[l@x"  
crossed check 橫線支票   yih|6sd$F  
current account 往來活期賬戶   ~}d\sQF.  
current asset 流動資產   <oT1&C{  
current liability 流動負債   tN4&#YK<  
current profit and loss 本期損益   F:#5Edo}A  
debit 借方   ):Z#!O<  
debt 債務   L
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debtor 債務人   GYb&'#F~t  
deed 契據   /U!B2%vq_  
deferred assets 遞延資產   2ib,33 Z  
deferred liabilities 遞延負債   XRQ1Uh6  
delivery 交貨   pCo3%(  
delivery expense 送貨費   nsXG@CS:  
delivery order 出貨單   WjR2
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demand draft 即期匯票   *,:2O&P  
demand note 即期票據   m;rr7{7X  
demurrage charge 延期費   !s/qqq:g  
deposit 存款   ?f3R+4  
deposit slip 存款單   X)Tyxppf'  
depreciation 折舊   !O`j  
direct cost 直接成本   {g`!2"  
direct labour 直接人工   B<-("P(q  
director 董事   SB('Nqih  
discount 折扣   )F&.0 '  
discount on purchase 進貨折扣   n/*" 2  
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