[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。   g4Hq<W"  
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acceptance 承兌   'Fc&"(!||  
account 賬戶   gscsB4<  
accountant 會計員   Tm3$|+}$f  
accounting 會計   UdL`.D,  
accounting system 會計制度   $(zJ  
accounts payable 應付賬款   4vBbP;ELWq  
accounts receivable 應收賬款   UBC[5E$  
accumulated profits 累積利益   ]E=JUYf0  
adjusting entry ?#123;整記錄   uft~+w P  
adjustment ?#123;整   ^x/0*t5};z  
administration expense 管理費用   W Ua-hm2:  
advances 預付   Z6h.gaQ7 H  
advertising expense 廣告費   n:<avl@o<  
agency 代理   :K8T\  
agent 代理人   ,cC4d`  
agreement 契約   8d$~w h  
allotments 分配數   !%@n 067  
allowance 津貼   b<5:7C9z  
amalgamation 合併   ;[9cj&7C<  
amortization 攤銷   sgB3i`_M  
amortized cost 應攤成本   v"$; aJ  
annuities 年金   R [uo:.  
applied cost 已分配成本   0IA '8_K  
applied expense 已分配費用   slQKkx \Dn  
applied manufacturing expense 己分配製造費用    K8ThZY%  
apportioned charge 攤派費用    dc5B#  
appreciation 漲價   7<1Y%|x`  
article of association 公司章程   8g0& (9<)  
assessment 課稅   gJF;yW4  
assets 資產   <#R7sco'  
attorney fee 律師費   y|lP.N/  
audit 審計   B2 Orw8F  
auditor 審計員   ?_tOqh@in  
average 平均數   41C=O@9m  
average cost 平均成本   9f"6Jw@F  
bad debt 壞賬   MPGQ4vi&  
balance 餘額   3IJIeG >  
balance sheet 資產負債表   $x2<D :  
bank account 銀行賬戶   7NXT.E~2  
bank balance 銀行結存   2qn~A0r  
bank charge 銀行手續費   T:}Ed_m}q  
bank deposit 銀行存款   >2C;5ba  
bank discount 銀行貼現   m=}kGzIY4  
bank draft 銀行匯票   bpU^|r^W  
bank loan 銀行借款   *aT!|;  
bank overdraft 銀行透支   Dl"y|  
bankers acceptance 銀行承兌   wvh4AE5F|z  
bankruptcy 破產   UHCx}LGe  
bearer 持票人   oNEU?+  
beneficiary 受益人   E=
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bequest 遺產   0 /H1INve  
bill 票據   'Uc|[l]  
bill of exchange 匯票   z&t6,0q`5  
bill of lading 提單   =oHJ_  
bills discounted 貼現票據   .g|pgFM?  
bills payable 應付票據   "3>#
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bills receivable 應收票據   U>I#f  
board of directors 董事會   `iY)3Rq  
bonds 債券   4Fz^[L}[  
bonus 紅利   ER|5_  
book value 賬面價值   Q;^([39DI  
bookkeeper 簿記員   >i ~zG6H  
bookkeeping 簿記   Z'fy9  
branch office general ledger 支店往來賬戶   iFDQnt [t  
broker 經紀人   BF@VgozW  
brought down 接前   %-SP  
brought forward 接上頁   VtmUK$k}I  
budget 預算   `kz_q/K  
by-product 副產品   ah
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by-product sales 副產品銷售   P]x@h  
capital 股本   WW_X:N~~e\  
capital income 資本收益   NCsUC  
capital outlay 資本支出   }Jtaq[y\r  
capital stock 股本   xGH%4J\  
capital stock certificate 股票    #?,cYh+  
carried down 移後   L NE]#8ue  
carried forward 移下頁   !C+25vup  
cash 現金    v EX <9  
cash account 現金賬戶   x Dr^&rC  
cash in bank 存銀行現金   zzx4;C",u  
cash on delivery 交貨收款   @Ab <I
  
cash on hand 庫存現金   /2U.,vw  
cash payment 現金支付   u9&p/qMx2  
cash purchase 現購   [[|;Wr}2  
cash sale 現沽   [n^___7  
cashier 出?#123;員   O4 #zsr:"  
cashiers check 本票   #&/*ll)  
certificate of deposit 存款單折   g GX/p6"  
certificate of indebtedness 借據   '-~86Q  
certified check 保付支票   {B}0LJIpL  
certified public accountant 會計師   p;H1,E:Re#  
charges 費用   un/R7"  
charge for remittances 匯水手續費   lg=[cC2  
charter 營業執照   5eU/ [F9  
chartered accountant 會計師   ILpB:g  
chattles 動產   ]#qdA(Kl  
check 支票    OkQSqL  
che stub 支票存根   - Z|1@s&  
closed account 己結清賬戶   t3WlVUtq3  
closing 結算   mB :lp=c`  
closing entries 結賬紀錄   bH.">IV  
closing stock 期末存貨   rm cy-}e  
closing the book 結賬   p 2i5/Ly  
columnar journal 多欄日記賬   8[Qw8z5-  
combination 聯合   `BvcIn4do  
commission 佣金   X >**M  
commodity 商品   {jl4`  
common stock 普通股   ?|L)!LYx  
company 公司   k~gQn:.Cx  
compensation 賠償   TwkzX|  
compound interest 複利   _]4cY%s  
consignee 承銷人   vxm`[s|QC  
consignment 寄銷   C$hsR&  
consignor 寄銷人   4VooU [Ka(  
consolidated balance sheet 合併資產負債表   emaNmpg  
consolidated profit and loss account 合併損益表   PM|K*,3J  
consolidation 合併   H
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construction cost 營建成本   #e
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construction revenue 營建收入   l nZ=< T  
contract 合同   hb_Ia]b  
control account 統制賬戶   J?]W!V7C  
copyright 版權   Vr^wesT\Hx  
corporation 公司   B;@yOm=  
cost 成本   V*AG0@&!  
cost accounting 成本會計   e9:l  
cost of labour 勞工成本   99eS@}RC  
cost of production 生產成本   n-\B z.  
cost of manufacture 製造成本   s
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cost of sales 銷貨成本   v|"{x&I.  
cost price 成本價格   ;aF / <r  
credit 貸方   AV'>  
credit note 收款通知單   _S[H:b$?  
creditor 債權人   Wt8 RC  
crossed check 橫線支票   WFB2Ub7  
current account 往來活期賬戶   !!QMcx_C#/  
current asset 流動資產   0 Icyi#N  
current liability 流動負債   lH6t d  
current profit and loss 本期損益   ecFI"g  
debit 借方   A ssf f;  
debt 債務   lDH0bBmd0  
debtor 債務人   X=JSqO6V9  
deed 契據   m
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deferred assets 遞延資產   "L,FUo^&  
deferred liabilities 遞延負債   *yf+5q4t  
delivery 交貨   @NV q .z  
delivery expense 送貨費   55;xAsG  
delivery order 出貨單   LJiMtqg  
demand draft 即期匯票   \\'!<Bn2d  
demand note 即期票據   )rXP2Z  
demurrage charge 延期費   $0 li"+  
deposit 存款   DB*IVg  
deposit slip 存款單   dRu@5 :BP  
depreciation 折舊   qvt~wJf<  
direct cost 直接成本   Ri,UHI4 W  
direct labour 直接人工   1jV^\x0  
director 董事   8Yj(/S3y  
discount 折扣   S<>e(x3g]  
discount on purchase 進貨折扣   :&a|8Wi[W  
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