[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。   6ICW>#fI`  
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acceptance 承兌   Hp04apM:  
account 賬戶   d}zh.O5P!  
accountant 會計員   _wK.n.,S~  
accounting 會計   y;Cs#eo  
accounting system 會計制度   84.L1|k  
accounts payable 應付賬款   )f|`mM4DW!  
accounts receivable 應收賬款   c>K]$;}  
accumulated profits 累積利益   !e$ZOYe  
adjusting entry ?#123;整記錄   <
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adjustment ?#123;整   XDJE]2^52?  
administration expense 管理費用   yy=hCjQ)  
advances 預付   S xJ&5q  
advertising expense 廣告費   '0+~]4&}q  
agency 代理   0(wu  
agent 代理人   t&?{+?p: 9  
agreement 契約   M%`CzCL u  
allotments 分配數   nH?6o#]N  
allowance 津貼   *lvADW5e  
amalgamation 合併   JkWhYP}  
amortization 攤銷   Zh;wQCDj  
amortized cost 應攤成本   x)Bbo9J  
annuities 年金   3 R
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applied cost 已分配成本   u_$4xNmQ  
applied expense 已分配費用   6whPW .  
applied manufacturing expense 己分配製造費用   1*u]v{JJ(  
apportioned charge 攤派費用   L? DlR hu  
appreciation 漲價   rZ `1G  
article of association 公司章程   aE5-b ub c  
assessment 課稅   H]R/=OYBUh  
assets 資產   JE-* o"&  
attorney fee 律師費   mG\QF0h  
audit 審計   G-
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auditor 審計員   ;7z6B|8  
average 平均數   ]nUrE6  
average cost 平均成本   'JMW.;Lh?X  
bad debt 壞賬   e9{0hw7  
balance 餘額   "u7[[.P)  
balance sheet 資產負債表   sQ#e 2  
bank account 銀行賬戶   y|ZL <L  
bank balance 銀行結存   6]b"n'G  
bank charge 銀行手續費   XeI2<=@%  
bank deposit 銀行存款   =|z:wlOs  
bank discount 銀行貼現   lf7bx}P*  
bank draft 銀行匯票   uVn"L:_  
bank loan 銀行借款   EcB !bf  
bank overdraft 銀行透支   ^qR|lA@=\  
bankers acceptance 銀行承兌   d=xjLbsZ  
bankruptcy 破產   d#0:U Y%~  
bearer 持票人   6P{^j  
beneficiary 受益人   jXE:aWQht  
bequest 遺產   Lmte ~oBi  
bill 票據   Q 84t=  
bill of exchange 匯票   nU>P%|loXx  
bill of lading 提單   Dm}eX:'{  
bills discounted 貼現票據   i7.8H*z'  
bills payable 應付票據   ":udoVS!  
bills receivable 應收票據   x8rg/y  
board of directors 董事會   5U~KYy^v  
bonds 債券   gPKf8{#%e  
bonus 紅利   m>vwpRBOA  
book value 賬面價值   =%7drBoD  
bookkeeper 簿記員   <l5i%?  
bookkeeping 簿記   |MZ1j(_  
branch office general ledger 支店往來賬戶   e%JI qKS  
broker 經紀人   |ky40[C  
brought down 接前   cpjwc@UMe  
brought forward 接上頁   =o##z5j K  
budget 預算   @vlP)"
 
by-product 副產品   _cs(f<>oCO  
by-product sales 副產品銷售   ki'$P.v{$w  
capital 股本   \ZLi Y  
capital income 資本收益   v@Uk% O/  
capital outlay 資本支出   juOStTq<  
capital stock 股本   {Ge{@1  
capital stock certificate 股票   wN!\$i@E:  
carried down 移後   %1Q:{m  
carried forward 移下頁   h ~k<"  
cash 現金   /^.S nqk  
cash account 現金賬戶   jU&m*0nL  
cash in bank 存銀行現金   w{W+W J  
cash on delivery 交貨收款   l/G+X j4M  
cash on hand 庫存現金   S/`#6  
cash payment 現金支付   )*BZ o >"  
cash purchase 現購   <!sLfz?  
cash sale 現沽   [ey# ,&T  
cashier 出?#123;員   @A1f#Ed<
 
cashiers check 本票   G JRl{Y  
certificate of deposit 存款單折   72sqt5C]  
certificate of indebtedness 借據   'v]0;~\mp>  
certified check 保付支票   ~b
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certified public accountant 會計師   cz9J&Le>  
charges 費用   +\T8`iCFB  
charge for remittances 匯水手續費   xvO
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charter 營業執照   j?N<40z  
chartered accountant 會計師   l}uZxKuYx  
chattles 動產   "bhK%N;  
check 支票   |0i{z(B  
che stub 支票存根   g5nJ0=9  
closed account 己結清賬戶   #"UO`
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closing 結算   D m0)%#  
closing entries 結賬紀錄   :|W=2(>  
closing stock 期末存貨   GI]\  
closing the book 結賬   WA(x]""  
columnar journal 多欄日記賬   ni?k' \\  
combination 聯合   ~!Nj DDk  
commission 佣金   \}jA1oy  
commodity 商品   5C!zEI)  
common stock 普通股   TTVmm{6  
company 公司   qk<jvha  
compensation 賠償   /2Wg=&H  
compound interest 複利   \t!~s^Oox  
consignee 承銷人   c*ueI5i  
consignment 寄銷   XjN4EDi+E  
consignor 寄銷人   _2jL]mB  
consolidated balance sheet 合併資產負債表   _^BA;S@  
consolidated profit and loss account 合併損益表   Ar!0GwE+  
consolidation 合併   'SFA J  
construction cost 營建成本   qYA~Os1e  
construction revenue 營建收入   !.6n=r8d  
contract 合同   E]mm^i`|  
control account 統制賬戶   VCWW(Y1Fd  
copyright 版權   v#Rh:#7O%U  
corporation 公司   d=vuy   
cost 成本   @}4aF|  
cost accounting 成本會計   nFQuoU]ux  
cost of labour 勞工成本   q-`&C  
cost of production 生產成本   C+TB>~Gv`  
cost of manufacture 製造成本   kkjugm{D7  
cost of sales 銷貨成本   '[WL8,.Q  
cost price 成本價格   lOt7ij(,L  
credit 貸方   |SOLC  
credit note 收款通知單   $2a
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creditor 債權人   t+U.4mS-  
crossed check 橫線支票  
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current account 往來活期賬戶   @s1T|}AJ  
current asset 流動資產   QCb
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current liability 流動負債   x-[ItJ% l  
current profit and loss 本期損益   9rMO=  
debit 借方   X)KCk2Ax  
debt 債務   5GM-*Ak@  
debtor 債務人   ii?T:T@
 
deed 契據   PLk
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deferred assets 遞延資產   >:-e  
deferred liabilities 遞延負債   ,ucRQ&P  
delivery 交貨   E]' f&0s  
delivery expense 送貨費   "9_$7.q<y  
delivery order 出貨單   *6?mZ*GYY  
demand draft 即期匯票   KUJLx  
demand note 即期票據   N0p6xg~  
demurrage charge 延期費   -Rpra0o. C  
deposit 存款   _Ay^v#a  
deposit slip 存款單   5mZ2CDV  
depreciation 折舊   &G"s!:  
direct cost 直接成本   i%FC lMF  
direct labour 直接人工   LTe ({6l0  
director 董事   r!&174DSR1  
discount 折扣   "K(cDVQ  
discount on purchase 進貨折扣   >Hnm.?-AWl  
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