[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<u@L  
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acceptance 承兌   b}&.IJ&40j  
account 賬戶   Q`!^EyRA:^  
accountant 會計員   O%f{\F r  
accounting 會計   a@^)?cH!z  
accounting system 會計制度   Vn65:" O  
accounts payable 應付賬款   qr(t_qR&  
accounts receivable 應收賬款   o@L2c3?c5  
accumulated profits 累積利益   >8|V[-H  
adjusting entry ?#123;整記錄   2^%O%Pc  
adjustment ?#123;整   ~^PNMZk  
administration expense 管理費用   4U hh]/  
advances 預付   OX7a72z  
advertising expense 廣告費   GX=U6n>  
agency 代理   5+2qx)FZ  
agent 代理人   |AXV4{j_i  
agreement 契約   {:#c1d2@8  
allotments 分配數   i|rCGa0}  
allowance 津貼   V4&a+MJ@  
amalgamation 合併   `>GXJ~:D["  
amortization 攤銷   mU]p K5  
amortized cost 應攤成本   E`Br#"/Bl  
annuities 年金   L2c\i  
applied cost 已分配成本   Qxfds`4V9i  
applied expense 已分配費用   {v"Y!/ [z  
applied manufacturing expense 己分配製造費用   ?<
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apportioned charge 攤派費用   <'48mip  
appreciation 漲價   klMpiy  
article of association 公司章程   _>bk'V7  
assessment 課稅    hW9U%-D  
assets 資產   rk47$36X  
attorney fee 律師費   @;tM R|p  
audit 審計   oI
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auditor 審計員   d@tf+_Ih  
average 平均數   "
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average cost 平均成本   ktkS$  
bad debt 壞賬   k;K-6<^h  
balance 餘額   R8 LHwRQ  
balance sheet 資產負債表   >S8 n8U  
bank account 銀行賬戶   ]Ot= At  
bank balance 銀行結存   |h\A5_ 0_  
bank charge 銀行手續費   IBUF Xzl  
bank deposit 銀行存款   wD/jN:  
bank discount 銀行貼現   /l+"aKW 2  
bank draft 銀行匯票   `dWnu3r;  
bank loan 銀行借款   L F&!od9[  
bank overdraft 銀行透支   )%<,JD  
bankers acceptance 銀行承兌   $3gM P+  
bankruptcy 破產   /([a%,DI  
bearer 持票人   r?w>x`  
beneficiary 受益人   ]E)D})r`#  
bequest 遺產   ,J
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bill 票據   `(DHa=s1  
bill of exchange 匯票   <m

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bill of lading 提單    :YPi>L5  
bills discounted 貼現票據   b|*+!v:I>T  
bills payable 應付票據   M& )yr^  
bills receivable 應收票據   ,L MN@G  
board of directors 董事會   B)/c]"@89  
bonds 債券  
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bonus 紅利   VrWQ]L  
book value 賬面價值   'blMwD{0&\  
bookkeeper 簿記員   EPA 2_  
bookkeeping 簿記   TRJTJM_k  
branch office general ledger 支店往來賬戶   H?FiZy*[Y  
broker 經紀人   a^\F9^j  
brought down 接前   pNZ3vTs6  
brought forward 接上頁   !/ dH"h  
budget 預算   8C[eHC*r  
by-product 副產品   _v(5vx_ {  
by-product sales 副產品銷售   S(^YTb7  
capital 股本   F+?i{$  
capital income 資本收益   /0!.u[t)~  
capital outlay 資本支出   !1K.HdK  
capital stock 股本   'T( Q  
capital stock certificate 股票   Udf\;G@  
carried down 移後   !P t4\  
carried forward 移下頁   (pHJEY  
cash 現金   Dm$SW<!l|  
cash account 現金賬戶   0!RP7Sx  
cash in bank 存銀行現金   !T2{xmHKv$  
cash on delivery 交貨收款   4E_u.tJ  
cash on hand 庫存現金   xAO\'#m  
cash payment 現金支付   g-,lY|a  
cash purchase 現購   TtnJ u*  
cash sale 現沽   j'Q0 DF=GV  
cashier 出?#123;員   ,1cpV|mAr  
cashiers check 本票   -0BxZ AW=  
certificate of deposit 存款單折   v;-0^s/P  
certificate of indebtedness 借據   _zzT[}  
certified check 保付支票   $at\aJ  
certified public accountant 會計師   bxO[y<|XL  
charges 費用   ^hr# 1  
charge for remittances 匯水手續費   ^uphpABpD  
charter 營業執照   e@]m@
 
chartered accountant 會計師   xwW(WHdC]  
chattles 動產   s&+`>  
check 支票   TXT<6(  
che stub 支票存根   :4x6dYNU  
closed account 己結清賬戶   ?"T!<L  
closing 結算   W$X r:RU  
closing entries 結賬紀錄   P[$idRS&  
closing stock 期末存貨   w~+\Mfz  
closing the book 結賬   *3OlWnZ?  
columnar journal 多欄日記賬   OoRg:"9{#  
combination 聯合   mKyF<1,m  
commission 佣金   
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commodity 商品   >e(@!\ x  
common stock 普通股   f:y:: z  
company 公司   f`K#=_Kq7  
compensation 賠償   B*E"yB\NV  
compound interest 複利   pAqPHD=  
consignee 承銷人   4E}Q<?UYSt  
consignment 寄銷   3
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consignor 寄銷人   GMkni'pV  
consolidated balance sheet 合併資產負債表   XR p60i6f  
consolidated profit and loss account 合併損益表  
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consolidation 合併   $ %|b6Gr/&  
construction cost 營建成本   Hwtoa,  
construction revenue 營建收入   QFN9j  
contract 合同   tUW^dGo.  
control account 統制賬戶   ;Jb%2?+=!  
copyright 版權   .W$9nbly  
corporation 公司   #Ye0*`  
cost 成本   \VI0/G)L
 
cost accounting 成本會計   &~x|w6M]J  
cost of labour 勞工成本   7/ fJQM  
cost of production 生產成本   Sn 7h$  
cost of manufacture 製造成本   qF-Fc q  
cost of sales 銷貨成本   EZVgTySd  
cost price 成本價格   WX`wz>KK^  
credit 貸方   F9tWJJUsr  
credit note 收款通知單   E7.{SGH}  
creditor 債權人   ,`'A"]"  
crossed check 橫線支票   (lq%4h  
current account 往來活期賬戶   tNOOaj9mw  
current asset 流動資產   R<hsG%BS(D  
current liability 流動負債   UF\k0oLz  
current profit and loss 本期損益   SO MAs'=  
debit 借方   m;IKV,  
debt 債務   #,FXc~V  
debtor 債務人   0LIXkF3^1  
deed 契據   cRCji^,KJ  
deferred assets 遞延資產   qI tbY%  
deferred liabilities 遞延負債   8/y8tMm]  
delivery 交貨   $GQEdVSNo  
delivery expense 送貨費   !Htl e %  
delivery order 出貨單   9x(t"VPuS  
demand draft 即期匯票   rTOex]@N  
demand note 即期票據   5p-vSWr!  
demurrage charge 延期費   J-G)mvkv  
deposit 存款   %,@e- &>  
deposit slip 存款單   v}z^M_eFm  
depreciation 折舊   X'%BS  
direct cost 直接成本   P]2 /}\f  
direct labour 直接人工   :xO43z  
director 董事   hOs~/bM  
discount 折扣   . S;o#Zw*R  
discount on purchase 進貨折扣   "]=XB0)  
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