[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。   3-4CGSX;X  
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acceptance 承兌   eb=#{  
account 賬戶   8m*uT< 5D  
accountant 會計員   d: LP8  
accounting 會計   :\69N/uw`  
accounting system 會計制度   `KHP?lX  
accounts payable 應付賬款   M]uO%2  
accounts receivable 應收賬款   ZUK'z  
accumulated profits 累積利益   U}:e-
 
adjusting entry ?#123;整記錄   " "{#~X}  
adjustment ?#123;整   xC YL3hl  
administration expense 管理費用   AfXlV-v  
advances 預付   hM[QR'\QS  
advertising expense 廣告費   dU.H9\p  
agency 代理   f[+
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agent 代理人   gaVQ3NqF  
agreement 契約   MD,+>kh  
allotments 分配數   ]: n! \G  
allowance 津貼   A[Pz&\@  
amalgamation 合併   Y N*"q'Yz_  
amortization 攤銷   [fIElH<  
amortized cost 應攤成本   0=I:VGC3  
annuities 年金   M2rgB%W)m  
applied cost 已分配成本   &-2i+KjEX  
applied expense 已分配費用   [*z`p;n2D  
applied manufacturing expense 己分配製造費用   -J(93@X9  
apportioned charge 攤派費用   "2>_eZ#b  
appreciation 漲價   W8Aii'Q8C/  
article of association 公司章程   $94l('B6H  
assessment 課稅   c~v(bK  
assets 資產   3-U@==:T  
attorney fee 律師費   H-'~c\)  
audit 審計   =plU3D2  
auditor 審計員   I1fUV72  
average 平均數   X.FFBKjf[e  
average cost 平均成本   -eQ70BXvB  
bad debt 壞賬   OE[N$,4I*  
balance 餘額   ? yek\X  
balance sheet 資產負債表   [O\[,E"K  
bank account 銀行賬戶   ![hVTZ,hyZ  
bank balance 銀行結存   lbnH|;`$]m  
bank charge 銀行手續費   (@ixV$Y  
bank deposit 銀行存款   |^T?5=&Kt  
bank discount 銀行貼現   +/Qgl  
bank draft 銀行匯票   oa:30@HSb  
bank loan 銀行借款   Yxd&h r  
bank overdraft 銀行透支   /><+[\q4LM  
bankers acceptance 銀行承兌   W>T6Wlxu`6  
bankruptcy 破產   \8iWcqJktN  
bearer 持票人   Ai5|N
 
beneficiary 受益人   QTbv3#  
bequest 遺產   " twq#Alx  
bill 票據   qJq2Z.>hy  
bill of exchange 匯票   ht5eb"c+8  
bill of lading 提單   cUK
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bills discounted 貼現票據   Y/Q/4+  
bills payable 應付票據   mrId`<L5l{  
bills receivable 應收票據   OM 4,Sevk  
board of directors 董事會   yVl?gGgh  
bonds 債券   `&!J6)OJ  
bonus 紅利   ar[*!:!  
book value 賬面價值   #azD&6`  
bookkeeper 簿記員   ' Y cVFi  
bookkeeping 簿記   -1<*mbb0  
branch office general ledger 支店往來賬戶   TF-k|##G  
broker 經紀人   iU9>qJ]  
brought down 接前   ZINqIfc  
brought forward 接上頁   UCL aCt -  
budget 預算   8}<4f|?  
by-product 副產品   t182&gpd`  
by-product sales 副產品銷售    b@m\ca  
capital 股本   K6nGC  
capital income 資本收益   7qT>wCVT  
capital outlay 資本支出   e9@7GaL`"S  
capital stock 股本   ^L +@oS  
capital stock certificate 股票   5*IfI+}  
carried down 移後   0OAHD'  
carried forward 移下頁   < rqFBq8  
cash 現金   VMb r@9  
cash account 現金賬戶   A0`#n|(Ad!  
cash in bank 存銀行現金   ouf91<
n  
cash on delivery 交貨收款   '980.  
cash on hand 庫存現金   Ed+"F{!eQ  
cash payment 現金支付   |)W N%#v  
cash purchase 現購   1Kc[).O1  
cash sale 現沽   W&Pp5KR  
cashier 出?#123;員   bL"!z"NA  
cashiers check 本票   5\\a49k.p  
certificate of deposit 存款單折   N]iu o.  
certificate of indebtedness 借據   2c4x=%  
certified check 保付支票   +?[,{WtV  
certified public accountant 會計師   eSlZAdK  
charges 費用   M PI=^rc2  
charge for remittances 匯水手續費   FEzjP$  
charter 營業執照   bUBQ  
chartered accountant 會計師   w]
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chattles 動產   w\QMA3  
check 支票   Ln C5"
 
che stub 支票存根   8fX<,*#I  
closed account 己結清賬戶   u[;,~eB%w  
closing 結算   [/iT D= O,  
closing entries 結賬紀錄   j!;y!g  
closing stock 期末存貨   % XS2;V  
closing the book 結賬   W]U},g8Z  
columnar journal 多欄日記賬  
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combination 聯合   e )?~  
commission 佣金   bJ#]Xm(]D  
commodity 商品   klwNeGF]N  
common stock 普通股   02F[4c~  
company 公司   |NoTwK  
compensation 賠償   "0edk"hk  
compound interest 複利   ;LjTsF'  
consignee 承銷人   n13#}i{tm  
consignment 寄銷   4IH,:w=ofN  
consignor 寄銷人   jJOs`'~Q\  
consolidated balance sheet 合併資產負債表   CW9vC  
consolidated profit and loss account 合併損益表   @fz!]/  
consolidation 合併   X:
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construction cost 營建成本   KqNbIw*sR  
construction revenue 營建收入   eG05}  
contract 合同   m}oqs0xx  
control account 統制賬戶   3j2#'Jf|:  
copyright 版權   \)'o{l&  
corporation 公司   <yq kJ  
cost 成本   ejjL>'G/|%  
cost accounting 成本會計   -fILXu  
cost of labour 勞工成本   -4IHs=`;I  
cost of production 生產成本   FC BsC#
 
cost of manufacture 製造成本   rrL gBeQa  
cost of sales 銷貨成本   M1  5_  
cost price 成本價格   +thkx$o  
credit 貸方   ].e4a;pt  
credit note 收款通知單   A)j',jE&1  
creditor 債權人   bh&Wy<Y  
crossed check 橫線支票   W3.(s~)o  
current account 往來活期賬戶   UG5AFZ\  
current asset 流動資產   |2t1m 6\j  
current liability 流動負債   b2<((H  
current profit and loss 本期損益   0!fT:Ra  
debit 借方   a6<UMJ  
debt 債務   fC7rs5  
debtor 債務人   K\3N_ztu  
deed 契據   [S<1|hk s(  
deferred assets 遞延資產   "7X[@xX@  
deferred liabilities 遞延負債   RcG 1J7#i  
delivery 交貨   .4&pi  
delivery expense 送貨費   -\dcs?  
delivery order 出貨單   2^;zj0]Rt  
demand draft 即期匯票   "AcC\iq  
demand note 即期票據   b$W~w*O  
demurrage charge 延期費    Z,Z4Sp  
deposit 存款   "!F%X%/  
deposit slip 存款單   j'QPJ(`~1l  
depreciation 折舊   ;ifPqLkO  
direct cost 直接成本   &h<\jqN/  
direct labour 直接人工   i] I{7k  
director 董事   gL(_!mcwu  
discount 折扣   t|jp]Vp  
discount on purchase 進貨折扣   BJNZH#"  
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