[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。   Sf/W9Jw  
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acceptance 承兌   T&*eOr  
account 賬戶   6`j<l5-h  
accountant 會計員   ]+,nA R  
accounting 會計   {~1M  
accounting system 會計制度   \S5V}!_  
accounts payable 應付賬款   O3}P07  
accounts receivable 應收賬款   Esa6hU#  
accumulated profits 累積利益   1eF@_Y^a!  
adjusting entry ?#123;整記錄   p1?J  
adjustment ?#123;整   f>4+,@G  
administration expense 管理費用   U\;Ml
 
advances 預付   ?a8nz, zb  
advertising expense 廣告費   qKx59  
agency 代理   !g/_w  
agent 代理人   =Zrj K=K  
agreement 契約   y|LXDq4Wj  
allotments 分配數   `7$Oh{67  
allowance 津貼   ?e2Y`0  
amalgamation 合併    l58l  
amortization 攤銷   s9kTuhoK  
amortized cost 應攤成本   IjgBa-o/V  
annuities 年金   $1=v.'Y  
applied cost 已分配成本   m9cj7  
applied expense 已分配費用   ~Gwas0eNa  
applied manufacturing expense 己分配製造費用   2nYiG)tg  
apportioned charge 攤派費用   =mAGD*NK u  
appreciation 漲價   &U854  
article of association 公司章程   su%Z{f)#  
assessment 課稅   @]<DR*<  
assets 資產   1=- X<M75  
attorney fee 律師費   +*Q9.LjV  
audit 審計   +-",2d+g  
auditor 審計員   P@-R5 GK  
average 平均數   s}<)BRZi  
average cost 平均成本   0n7HkDo  
bad debt 壞賬   %PSz o8.l  
balance 餘額   Dt (:u, %  
balance sheet 資產負債表   64;oB_  
bank account 銀行賬戶   dUUPhk0  
bank balance 銀行結存   Ds;Rb6WcnY  
bank charge 銀行手續費   7Im}~3NJG  
bank deposit 銀行存款   C-_w]2MM  
bank discount 銀行貼現   _TV2)  
bank draft 銀行匯票   P=}H1#  
bank loan 銀行借款   0  %C!`7  
bank overdraft 銀行透支   {lTR/  
bankers acceptance 銀行承兌   he_HVRpB  
bankruptcy 破產   ~7KynE  
bearer 持票人   5IwX\  
beneficiary 受益人   iRkOH]+K  
bequest 遺產   ]5aux >.n  
bill 票據   ~mHXz  
bill of exchange 匯票   LAOdH/*:  
bill of lading 提單   %kaTQ"PB  
bills discounted 貼現票據   HFpjNR  
bills payable 應付票據   4Q &Xb <  
bills receivable 應收票據   O[3q9*(  
board of directors 董事會   mNGb} lR  
bonds 債券   |F8;+nAVF#  
bonus 紅利   xF2f/y   
book value 賬面價值   0W!VV=j<}  
bookkeeper 簿記員   \5j22L9S  
bookkeeping 簿記   5EVB27k  
branch office general ledger 支店往來賬戶   x)%% 5  
broker 經紀人   6C@0[Q\ER  
brought down 接前   F&>T-u-dog  
brought forward 接上頁   Hz8Jgp  
budget 預算   9F-ViDI.  
by-product 副產品   dw=Xjyk? h  
by-product sales 副產品銷售   iT)2 ?I6!  
capital 股本   R.^Bxi-UG:  
capital income 資本收益   ~2;&pZ$  
capital outlay 資本支出   qP%Smfp6  
capital stock 股本   A`+(VzZgJ  
capital stock certificate 股票   od|N-
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carried down 移後   '_Hb}'sFI  
carried forward 移下頁   CfWK6>  
cash 現金   {H ~8'K-  
cash account 現金賬戶   H>@JfYZ0  
cash in bank 存銀行現金   +dPE!:  
cash on delivery 交貨收款   &@
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cash on hand 庫存現金   Hzk1LKsT#  
cash payment 現金支付   xKkVSEup  
cash purchase 現購   & y 2GQJE  
cash sale 現沽   uv_P{%TK  
cashier 出?#123;員   J~nJpUyP*  
cashiers check 本票   p~k`Z^xY$  
certificate of deposit 存款單折   y .TdWnXx  
certificate of indebtedness 借據   U)T/.L{0i  
certified check 保付支票   7csl1|U  
certified public accountant 會計師   oeRYyJ  
charges 費用   10QNV=yK7s  
charge for remittances 匯水手續費   ^$Me#ls!  
charter 營業執照   _bvtJZ3i  
chartered accountant 會計師   )BM WC k  
chattles 動產   Z7k1fv:S^  
check 支票   xu\/]f)  
che stub 支票存根   iNaC ZC  
closed account 己結清賬戶   b(.o|d/P  
closing 結算   =Un6|]  
closing entries 結賬紀錄   JsoWaD  
closing stock 期末存貨   }I'>r(K  
closing the book 結賬   }
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columnar journal 多欄日記賬   S^sW.(I  
combination 聯合   ix_$Ok  
commission 佣金   rE' %MiIK  
commodity 商品   jv?aB   
common stock 普通股   JUUF^/J  
company 公司   [{d[f|   
compensation 賠償   Y/ Gswcz  
compound interest 複利   /Va&k4  
consignee 承銷人   RQ$o'U9
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consignment 寄銷   6nhfI\q3wY  
consignor 寄銷人   pCud` :o"  
consolidated balance sheet 合併資產負債表   #,|_d>p:  
consolidated profit and loss account 合併損益表   XxrO:$  
consolidation 合併   HS| g   
construction cost 營建成本   5{x[EXE'  
construction revenue 營建收入   Y9c9/_CSj  
contract 合同   k)4lX|}Vm  
control account 統制賬戶   c)P%O  
copyright 版權   ]|\>O5eeu  
corporation 公司   /`]|_>'  
cost 成本   Z+pvdu  
cost accounting 成本會計   OM&\M
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cost of labour 勞工成本   H2tpP~!G  
cost of production 生產成本   &rtz&}Z
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cost of manufacture 製造成本   l Ib >t  
cost of sales 銷貨成本   nm

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cost price 成本價格   k-Hfip[ro  
credit 貸方   7^Q$pT>  
credit note 收款通知單   gT\y&   
creditor 債權人   0kr& c;~  
crossed check 橫線支票   nQ(:7PFa'  
current account 往來活期賬戶   JqV<A3i  
current asset 流動資產   Fn0LE~O}-8  
current liability 流動負債   YdL1(|EdM  
current profit and loss 本期損益   U3R`mHr0  
debit 借方   BtBt>r(*  
debt 債務   fw~%^*  
debtor 債務人   4!b'%)  
deed 契據   ?+JxQlVDt-  
deferred assets 遞延資產   ,Z\,IRn  
deferred liabilities 遞延負債   ~}9H<K3V  
delivery 交貨   4O,a`:d1$6  
delivery expense 送貨費   ,i((;/O6  
delivery order 出貨單   8X~vJ^X9@y  
demand draft 即期匯票   `uJ l<kHI  
demand note 即期票據   Env}gCX  
demurrage charge 延期費   gJcL{]  
deposit 存款   eOnl sx/  
deposit slip 存款單   \kRJUX !s  
depreciation 折舊   {_gj>n(1  
direct cost 直接成本   [tw <TV"\  
direct labour 直接人工   ]R.Vq\A%S  
director 董事   2o7C2)YT$  
discount 折扣   }[R@HmN  
discount on purchase 進貨折扣   nf@u7*#6  
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