[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。   |yCMt:Hk  
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acceptance 承兌   x2xRBkRg=  
account 賬戶   C|bET  
accountant 會計員   6nn*]|7  
accounting 會計   /~1+i'7V.,  
accounting system 會計制度   "oyo#-5z  
accounts payable 應付賬款   5P2K5,o|n~  
accounts receivable 應收賬款   6u jWNf  
accumulated profits 累積利益   .-zom~N-?  
adjusting entry ?#123;整記錄   $xsd~L&  
adjustment ?#123;整   VbYdZCC  
administration expense 管理費用   )%TmAaj9d  
advances 預付   b%+Xy8a  
advertising expense 廣告費   ).O)p9  
agency 代理   ~N4m1s"  
agent 代理人   w0. u\  
agreement 契約   l
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allotments 分配數   @7}W=HB  
allowance 津貼   }> \C{ClI  
amalgamation 合併   mFeP9MfJ  
amortization 攤銷   C!gZN9-  
amortized cost 應攤成本   CpN>p.kM  
annuities 年金    " bG2:  
applied cost 已分配成本   vN $s|R'@  
applied expense 已分配費用   T{"(\X$  
applied manufacturing expense 己分配製造費用   4+n\k  
apportioned charge 攤派費用   _c07}aQ ],  
appreciation 漲價   TeQV?ZQ#}  
article of association 公司章程   9c],<;{'  
assessment 課稅   y =@N|f!  
assets 資產   4H/OBR  
attorney fee 律師費   _1^'(5f$  
audit 審計   crCJrN=  
auditor 審計員  
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average 平均數   +ZYn? #IQ  
average cost 平均成本   ]e3Ax(i)  
bad debt 壞賬   "@kaHIf[  
balance 餘額   { w_e9Wbi  
balance sheet 資產負債表   4i bc  
bank account 銀行賬戶   AA_%<zK  
bank balance 銀行結存   <@}9Bid!o  
bank charge 銀行手續費   xno\s.H%]  
bank deposit 銀行存款   d9ihhqq3}  
bank discount 銀行貼現   `oJ [u:b  
bank draft 銀行匯票   zs;JJk^  
bank loan 銀行借款   }JfjX'  
bank overdraft 銀行透支   I fir ,8  
bankers acceptance 銀行承兌   +\'t E~V  
bankruptcy 破產   Gb yJ:  
bearer 持票人   Efe 7gE'  
beneficiary 受益人   Vl]>u+YqE  
bequest 遺產   p_ =z#  
bill 票據   :gT4K-Oj  
bill of exchange 匯票   0(Ij%Wi,  
bill of lading 提單   eyaNs{TV  
bills discounted 貼現票據   oU|c
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bills payable 應付票據   :N@^?q{b  
bills receivable 應收票據   }G=M2V<L  
board of directors 董事會   kza5ab
 
bonds 債券   !k%#R4*>  
bonus 紅利   s
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book value 賬面價值   m|# y >4  
bookkeeper 簿記員   NI5``BwpO  
bookkeeping 簿記   Ru XC(qcq  
branch office general ledger 支店往來賬戶   g`^x@rj`E  
broker 經紀人   ]Dzlp7Y}  
brought down 接前   tkhCw/  
brought forward 接上頁   !wNO8;(  
budget 預算   e)ZUO_Q$  
by-product 副產品   d _ e WcI  
by-product sales 副產品銷售   iE{&*.q_}>  
capital 股本   ,Q,^3*HX9}  
capital income 資本收益   BY*Q_Et  
capital outlay 資本支出   !W0v >p  
capital stock 股本   Al'3?  
capital stock certificate 股票   >7r!~+B"9'  
carried down 移後   ~ 1pr~  
carried forward 移下頁   S'14hk<  
cash 現金   "KlwA.7/  
cash account 現金賬戶   %S
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cash in bank 存銀行現金   hSMH,^Io$  
cash on delivery 交貨收款   zQA`/&=Y  
cash on hand 庫存現金   Je@v8{][|  
cash payment 現金支付   F?cK-.  
cash purchase 現購   iLz@5Zj8  
cash sale 現沽   8Y3I0S  
cashier 出?#123;員   5r_|yu  
cashiers check 本票   _
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certificate of deposit 存款單折   {!`4iiF  
certificate of indebtedness 借據   G:JR7N$  
certified check 保付支票   jal-9NV)!  
certified public accountant 會計師   sGb{9.WK  
charges 費用   =EIkD9u  
charge for remittances 匯水手續費   -hV*EPQ/  
charter 營業執照   .ByuN
 
chartered accountant 會計師   ca}2TT&t  
chattles 動產   l@\
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check 支票   s(^mZ -i  
che stub 支票存根   j4b4!^fV  
closed account 己結清賬戶   @6d[=!9  
closing 結算   q =Il|Nb>  
closing entries 結賬紀錄   dd["dBIZ '  
closing stock 期末存貨   [2koe.?(  
closing the book 結賬   :!/8Hv  
columnar journal 多欄日記賬   Mlq.?-QgIL  
combination 聯合   e%6QTg5#  
commission 佣金   *J{+1Ev~$p  
commodity 商品   Q^I\cAIB  
common stock 普通股   \f)#>+X-  
company 公司   e*!kZAf  
compensation 賠償   o.\oA6P_  
compound interest 複利   {|\.i  
consignee 承銷人   8] ikygt"  
consignment 寄銷   ~v83pu1!2s  
consignor 寄銷人   5?L<N:;J_  
consolidated balance sheet 合併資產負債表   V+~Nalm O  
consolidated profit and loss account 合併損益表   T Ge_G_'o  
consolidation 合併   Z= !*e~j@  
construction cost 營建成本   [r-p]"R  
construction revenue 營建收入   iO[<1?  
contract 合同   p8Q1-T3v  
control account 統制賬戶   &0f,~ /%Z  
copyright 版權   8X0z~&  
corporation 公司   " Jr-J#gg  
cost 成本   }`"6aM   
cost accounting 成本會計   Vg23!E  
cost of labour 勞工成本   o14cwb  
cost of production 生產成本   d %#b:(,  
cost of manufacture 製造成本   wAd
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cost of sales 銷貨成本   B?qjkP  
cost price 成本價格   1.X@;  
credit 貸方   xKC[=E>z  
credit note 收款通知單   z]Ue|%K  
creditor 債權人   \;-|-8Q  
crossed check 橫線支票   :ivf/xn  
current account 往來活期賬戶   g1o8._f.  
current asset 流動資產   N&pCx&  
current liability 流動負債   ,(4K4pN  
current profit and loss 本期損益   \4#W xZ  
debit 借方   v}x&?fU `  
debt 債務   *#Wdc O`-  
debtor 債務人   |I|fMF2K  
deed 契據   d/Q%IeEL.  
deferred assets 遞延資產   -(#iIgmP  
deferred liabilities 遞延負債   BUR*n;V`  
delivery 交貨   @K]|K]cby  
delivery expense 送貨費   }T$p)"  
delivery order 出貨單   h}EPnC}  
demand draft 即期匯票   Q|L~=9
 
demand note 即期票據   %[yJ4WL  
demurrage charge 延期費   x;')9/3  
deposit 存款   PuO&wI]:  
deposit slip 存款單   <|\Lm20G]  
depreciation 折舊   $\! 7 {6a  
direct cost 直接成本   RGU\h[  
direct labour 直接人工   39|MX21k  
director 董事   )Beiu*  
discount 折扣   F/A|(AH'  
discount on purchase 進貨折扣   veRm2LSP  
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