[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。   >P:X\5Oj  
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acceptance 承兌   7n6g;8xE  
account 賬戶   HK8sn1j  
accountant 會計員   1'\QD`M9^  
accounting 會計   !*}UP|8  
accounting system 會計制度   I7oA7@zv  
accounts payable 應付賬款   tLWw<)t  
accounts receivable 應收賬款   ?:J_+?{E  
accumulated profits 累積利益   3{$7tck,  
adjusting entry ?#123;整記錄   u *G<?  
adjustment ?#123;整   #dj?^n g
 
administration expense 管理費用   )Q'E^[Ua  
advances 預付   qU7_%Z  
advertising expense 廣告費   X}v*"`@Q  
agency 代理   x_nwD"   
agent 代理人   ZrTB%  
agreement 契約   )&c#?wx'w  
allotments 分配數   GYx0U8MJ[e  
allowance 津貼   X
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amalgamation 合併   cx$IWQf2  
amortization 攤銷   );h(D!D,  
amortized cost 應攤成本   l,7& z  
annuities 年金   x/umwT,ov  
applied cost 已分配成本   ?b,>+v-w::  
applied expense 已分配費用   z}ar$}T  
applied manufacturing expense 己分配製造費用   H\Ra*EO~j  
apportioned charge 攤派費用   t1adS:)s  
appreciation 漲價   ixu*@{
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article of association 公司章程   d fj23+  
assessment 課稅   q T@h/Y  
assets 資產   ,r~+ 9i0N  
attorney fee 律師費   2+g bMd4n  
audit 審計   ]=00<~ l*q  
auditor 審計員   [j+:2@  
average 平均數   T U0-L35P1  
average cost 平均成本   W
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bad debt 壞賬   Hw]E#S  
balance 餘額   4GRD- f[  
balance sheet 資產負債表   [yXmnrxA  
bank account 銀行賬戶   ma~#E$i&  
bank balance 銀行結存   :+,;5  
bank charge 銀行手續費   ?8-!hU@QC  
bank deposit 銀行存款   =\oH= f  
bank discount 銀行貼現   A)&FcMO*z  
bank draft 銀行匯票   [Cl0Kw.LD  
bank loan 銀行借款   _]`7et\=  
bank overdraft 銀行透支   [CI&4)#  
bankers acceptance 銀行承兌   J:m/s9r  
bankruptcy 破產   {Yj5Mj|#  
bearer 持票人   <:v+<)K  
beneficiary 受益人   dH^6K0J  
bequest 遺產   *y*tI}  
bill 票據   8}B  
bill of exchange 匯票   \Fz9O-jb4  
bill of lading 提單   v|%41xOsr  
bills discounted 貼現票據   /| v.A\:  
bills payable 應付票據   t)zd'[  
bills receivable 應收票據   5?k5J\+  
board of directors 董事會   =X4Fn^w"4O  
bonds 債券   t1FtYXv`/  
bonus 紅利   Tc6c
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book value 賬面價值   @V%\Gspv  
bookkeeper 簿記員   !DZ=`a?y  
bookkeeping 簿記   1INX#qTZ  
branch office general ledger 支店往來賬戶   _Op%H)  
broker 經紀人   VsQ|t/|#  
brought down 接前   RV~fml9c  
brought forward 接上頁   P8d  
budget 預算   j<t3bM-G  
by-product 副產品   V .GM$  
by-product sales 副產品銷售   c{=Sy;i@  
capital 股本   u
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capital income 資本收益   iHD!v7d7  
capital outlay 資本支出   FU3K?A B  
capital stock 股本   P1eSx#3bR  
capital stock certificate 股票   p;+O/'/j  
carried down 移後   b(*\4n  
carried forward 移下頁   %Rk|B`ST  
cash 現金   E\[BE<y  
cash account 現金賬戶   cc[(w #K  
cash in bank 存銀行現金   t?GH V3V  
cash on delivery 交貨收款   z#tIa  
cash on hand 庫存現金   YXA@ c  
cash payment 現金支付   {"ST hTZ  
cash purchase 現購   0'Pjnk-i  
cash sale 現沽   U#3N90,N=  
cashier 出?#123;員   axC|,8~tq  
cashiers check 本票   }'oU/@yG  
certificate of deposit 存款單折   T
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certificate of indebtedness 借據   fkxkf^g)  
certified check 保付支票   46:<[0Psl/  
certified public accountant 會計師   ")Fd'&58  
charges 費用   7Jn%XxHq  
charge for remittances 匯水手續費   ?:;;0kSk  
charter 營業執照   Fw<"]*iu  
chartered accountant 會計師   NL9.J@"b  
chattles 動產   t+?Bb7p,H  
check 支票   AFAg3/  
che stub 支票存根   $J7V]c*-b  
closed account 己結清賬戶   V!Wy[u  
closing 結算   ';I}6N  
closing entries 結賬紀錄   )CFJXc:  
closing stock 期末存貨   *qpu!z2m||  
closing the book 結賬   Cj0r2^`  
columnar journal 多欄日記賬   6FB0g8  
combination 聯合   WyO*8b_ D  
commission 佣金   (p{X
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commodity 商品   6Og@tho  
common stock 普通股   HMq}){=S  
company 公司   6<&A}pp  
compensation 賠償   fCY|iO0.t  
compound interest 複利   'm`O34h  
consignee 承銷人   J n.7W5v  
consignment 寄銷   %KQ1{"
 
consignor 寄銷人   S@qPf0dL<  
consolidated balance sheet 合併資產負債表   j\uZo.Ot+  
consolidated profit and loss account 合併損益表   tiK M+ ;C  
consolidation 合併   c9|4[_&B~  
construction cost 營建成本   fQoAdw  
construction revenue 營建收入   r^,_m,s'<  
contract 合同   K?l|1jez(#  
control account 統制賬戶   C @Ts\);^  
copyright 版權   k\OZ 'dS  
corporation 公司   j7P49{  
cost 成本   qYoW8e  
cost accounting 成本會計   =D(a~8&,  
cost of labour 勞工成本   :,8y8z$+  
cost of production 生產成本   ?_]Y8f  
cost of manufacture 製造成本   s\*p|vc  
cost of sales 銷貨成本   SgU@`Pb  
cost price 成本價格   7'wpPXdY1  
credit 貸方   t#(NfzN  
credit note 收款通知單   2"6L\8hd2  
creditor 債權人   0AnL]`"t.3  
crossed check 橫線支票   k=)U  
current account 往來活期賬戶   >@N.jw>#T  
current asset 流動資產   X_PzK'#m  
current liability 流動負債   |r@;ulO  
current profit and loss 本期損益   uI,*&bP  
debit 借方   DFr$2Y3H  
debt 債務   G" r{!IFL  
debtor 債務人   Q4mtfpiDx  
deed 契據   %<yW(s9{  
deferred assets 遞延資產   5H ._Q  
deferred liabilities 遞延負債    L4iWR/&  
delivery 交貨   ckX8eg!f  
delivery expense 送貨費   rVabkwYD  
delivery order 出貨單   U`*we43  
demand draft 即期匯票   ihkZs3}  
demand note 即期票據   /IirTmFK  
demurrage charge 延期費   )QAYjW!Z  
deposit 存款   KE\>T:  
deposit slip 存款單   M.g2y&8  
depreciation 折舊   B} qRz  
direct cost 直接成本   ca
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direct labour 直接人工   @;EQ
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director 董事   c<1$zQY!  
discount 折扣   "|6(.S+o  
discount on purchase 進貨折扣   yK{P%oh)  
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