[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。   #bLeK $  
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acceptance 承兌   2myHn/%C  
account 賬戶   enJE#4Z5&s  
accountant 會計員   |+i?FYA\  
accounting 會計   )zVD!eG_9  
accounting system 會計制度   ~A=Z/46*Z  
accounts payable 應付賬款   P/FO,S-V  
accounts receivable 應收賬款   e[8p/hId  
accumulated profits 累積利益   6*2z^P9FRj  
adjusting entry ?#123;整記錄   r0\cgCn
 
adjustment ?#123;整   8aD4wc  
administration expense 管理費用   &wZ:$lK#o  
advances 預付    0$l D  
advertising expense 廣告費   52#@.Qa  
agency 代理   yeNC-U<  
agent 代理人   aKC3T-  
agreement 契約   asI :J/%+2  
allotments 分配數   iwfv t^  
allowance 津貼   %8+'L4  
amalgamation 合併   Re b^w,  
amortization 攤銷   8ESBui3;  
amortized cost 應攤成本   S<LHNZu|^A  
annuities 年金   c;bp[Y3R  
applied cost 已分配成本   |nj%G<  
applied expense 已分配費用   /Et
:',D  
applied manufacturing expense 己分配製造費用   rf8`|9h"7  
apportioned charge 攤派費用   _>*$%R  
appreciation 漲價   )vk$]<$  
article of association 公司章程   RxkcQL/Le  
assessment 課稅   '5eW"HGU]`  
assets 資產   {j E}mzi  
attorney fee 律師費   R28h%KN  
audit 審計   ([ xYOxcp5  
auditor 審計員   O.*,e  
average 平均數   h
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average cost 平均成本   7@rrAs-"Z  
bad debt 壞賬   OY6lt.t  
balance 餘額   pFD L5  
balance sheet 資產負債表   Z%MP:@z  
bank account 銀行賬戶   z@biX  
bank balance 銀行結存   o$YL\ <qp  
bank charge 銀行手續費   O- &>Dc  
bank deposit 銀行存款   O&irgc!  
bank discount 銀行貼現   g(MeCoCc  
bank draft 銀行匯票   *A O/$K@Ma  
bank loan 銀行借款   jO$3>q  
bank overdraft 銀行透支   ?E2/ CM  
bankers acceptance 銀行承兌   6546"sU  
bankruptcy 破產   (6fh[eK86  
bearer 持票人   ? S>"yAoe  
beneficiary 受益人   )}7rM6hv  
bequest 遺產   BfIGw  
bill 票據   K9gfS V>]  
bill of exchange 匯票   SUfl`\O  
bill of lading 提單   q?{wRBVVB  
bills discounted 貼現票據   H{`S/>)[   
bills payable 應付票據   }0|,*BkI m  
bills receivable 應收票據   pl V]hu27K  
board of directors 董事會   _w=si?q  
bonds 債券   Z@ *^4Ve  
bonus 紅利   *^Wx=#w$V  
book value 賬面價值   ED @9,W0  
bookkeeper 簿記員   $AUC#<*C  
bookkeeping 簿記   ~k4S~!(U0  
branch office general ledger 支店往來賬戶   d?
*=<w!A  
broker 經紀人   zN {'@B  
brought down 接前   5R/!e`(m  
brought forward 接上頁   *<
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budget 預算   zVYX#- nv  
by-product 副產品   8AVM(d@  
by-product sales 副產品銷售   ; 7[
5%xM  
capital 股本   4E}/{1  
capital income 資本收益   Lt.a@\J'_  
capital outlay 資本支出   vz*QzVk1  
capital stock 股本   [F/>pL5U$  
capital stock certificate 股票   )&<BQIv9/  
carried down 移後  
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carried forward 移下頁   m49 GCo k+  
cash 現金   P|_>M SO1'  
cash account 現金賬戶   dmW0SK   
cash in bank 存銀行現金   A$Mmnu%  
cash on delivery 交貨收款   I8)x0)Lx  
cash on hand 庫存現金   U|={LU  
cash payment 現金支付   lzN\~5a}  
cash purchase 現購  
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cash sale 現沽   =U!M
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cashier 出?#123;員   mTT1,|  
cashiers check 本票   ?k]^?7GN  
certificate of deposit 存款單折   5\V>Sj(  
certificate of indebtedness 借據   n:,At]ky  
certified check 保付支票   x-,+skZs  
certified public accountant 會計師   + ;tXk  
charges 費用   hMh8)S  
charge for remittances 匯水手續費   r1yz ?Y_P  
charter 營業執照   BYFvf(>  
chartered accountant 會計師   <<
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chattles 動產   >fJY
 
check 支票   F$7>q'#  
che stub 支票存根   SZW`|ajH  
closed account 己結清賬戶   ,&rlt+wE  
closing 結算   (;;%B=  
closing entries 結賬紀錄   j]#qq]c  
closing stock 期末存貨   '.r_6X$7Jt  
closing the book 結賬   ~oy=2Q<Z  
columnar journal 多欄日記賬   4!64S5(7t  
combination 聯合   `+[Ct08  
commission 佣金   X]d;x/2  
commodity 商品   1%68Pnqk  
common stock 普通股   :3J,t//c  
company 公司   lk]q\yO_%  
compensation 賠償   X?&(i s  
compound interest 複利   d _)5Ks}  
consignee 承銷人   iqm]sC`  
consignment 寄銷   ^pruQp1X  
consignor 寄銷人   |*ss`W7F,2  
consolidated balance sheet 合併資產負債表   1t wC-rC  
consolidated profit and loss account 合併損益表   ul$k xc=N  
consolidation 合併   UKV0xl  
construction cost 營建成本   ]-h;gN

  
construction revenue 營建收入   #m=TK7*v  
contract 合同   CT,PQ   
control account 統制賬戶   Y S/ x;  
copyright 版權   (Ild>_Tdb`  
corporation 公司   2wLnRP`*  
cost 成本   f1s3pr??  
cost accounting 成本會計   U:"X *  
cost of labour 勞工成本   OGW,[k=2{  
cost of production 生產成本   DSjEoWj   
cost of manufacture 製造成本   4&

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cost of sales 銷貨成本   OSreS5bg  
cost price 成本價格   ZOJ<^
t}  
credit 貸方   (7Su{ tq  
credit note 收款通知單   E/[>#%@i  
creditor 債權人   O(x1Ja,&  
crossed check 橫線支票   c\A 4-08  
current account 往來活期賬戶   *-uA\  
current asset 流動資產   czNi)4x  
current liability 流動負債   LCBP9Rftvd  
current profit and loss 本期損益   lTb4quf8I  
debit 借方   a',6WugIP  
debt 債務   {txW>rZX  
debtor 債務人   4JQd/;  
deed 契據   y5/frJ  
deferred assets 遞延資產   8Of.n7{  
deferred liabilities 遞延負債   ) uM*`%  
delivery 交貨   M3 q%(!2  
delivery expense 送貨費   KU$:p^0l;*  
delivery order 出貨單   >b\{y}[  
demand draft 即期匯票   NM FgCL  
demand note 即期票據   u@&e{w~0  
demurrage charge 延期費   +4L]Z;k  
deposit 存款   U{1%ldOJ%  
deposit slip 存款單   hTfq>jIB_  
depreciation 折舊   5@QJ+@j|  
direct cost 直接成本   DVJuX~'|!  
direct labour 直接人工   g[G+s4Nv  
director 董事   df\^uyD;  
discount 折扣   l4Au{%j\  
discount on purchase 進貨折扣   74_':,u;]~  
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