[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。   sEJ;t0.LX  
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acceptance 承兌   z'}=A  
account 賬戶   GE8D3V;*V  
accountant 會計員   e5>5/l]jsg  
accounting 會計   vH?+JN"A  
accounting system 會計制度   # pjyhH@  
accounts payable 應付賬款   k1Mxsd  
accounts receivable 應收賬款   UFIA gNKl  
accumulated profits 累積利益   si!9Gz;  
adjusting entry ?#123;整記錄   JU=\]E@8c  
adjustment ?#123;整   (zw=qbS&  
administration expense 管理費用   voej ~z+  
advances 預付   s8yTK2v2\  
advertising expense 廣告費   v!{'23`87  
agency 代理    Vq)gpR  
agent 代理人   Jyz$&jqyr'  
agreement 契約   ~SR(K{nf#.  
allotments 分配數   <&Y}j&(  
allowance 津貼   ;]oXEq`  
amalgamation 合併   HHIUl,P  
amortization 攤銷   o|^?IQ7bpf  
amortized cost 應攤成本   hKzBq*cV  
annuities 年金   eYD9#y  
applied cost 已分配成本   ZaUcP6[h  
applied expense 已分配費用   Yr"!&\[oz  
applied manufacturing expense 己分配製造費用   \`Ph=lJO  
apportioned charge 攤派費用   K'{W9~9Lq  
appreciation 漲價   8T.5Mhx0jS  
article of association 公司章程   6|9g4@Hy  
assessment 課稅   Q!2iOvK  
assets 資產   w(e+o.:  
attorney fee 律師費   $kD`$L@U  
audit 審計   $G-N0LV  
auditor 審計員   F3Ak'h{Ay  
average 平均數   ),y!<\oQ  
average cost 平均成本   5Du>-.r  
bad debt 壞賬   X\3
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balance 餘額   DtJTnvG~B  
balance sheet 資產負債表   X~)V)'R  
bank account 銀行賬戶   6Er0 o{iI  
bank balance 銀行結存   '[=yfh  
bank charge 銀行手續費   2NArE@  
bank deposit 銀行存款   Q&.IlVB[  
bank discount 銀行貼現   A"bSNHCKF  
bank draft 銀行匯票   .y;\puNq  
bank loan 銀行借款   JJ N(M*;  
bank overdraft 銀行透支   EYJi6#  
bankers acceptance 銀行承兌   T)Zt'M  
bankruptcy 破產   -|k&L}\OB0  
bearer 持票人   V$Xl^#tN  
beneficiary 受益人   9HJ'p:{)  
bequest 遺產   GOZQ5m -  
bill 票據   y[^k*,= 9  
bill of exchange 匯票   Kixr6\  
bill of lading 提單   #A|D\IhF  
bills discounted 貼現票據   ni"$[8U  
bills payable 應付票據   dxkRk#mf:  
bills receivable 應收票據   1o;g1Z/  
board of directors 董事會   q2S!m6!  
bonds 債券   MR?*GI's  
bonus 紅利   c+Q.?vJ  
book value 賬面價值   ;Txv-lfS  
bookkeeper 簿記員   y;{^Ln4{  
bookkeeping 簿記   KTLbqSS\  
branch office general ledger 支店往來賬戶   wZo.ynXT  
broker 經紀人   `\W  
brought down 接前   Z92iil;t  
brought forward 接上頁   /slm ]'  
budget 預算   $TD~k;   
by-product 副產品   V>FT~k_"  
by-product sales 副產品銷售   m{bZRkt  
capital 股本   f.aB?\"f6  
capital income 資本收益   |P,zGy  
capital outlay 資本支出   c|\ZRBdI  
capital stock 股本   bVa+kYE  
capital stock certificate 股票   X6LhM
 
carried down 移後   3wN?|N   
carried forward 移下頁   +{")E)  
cash 現金   Q)LXL.0h  
cash account 現金賬戶   d}{LM! s  
cash in bank 存銀行現金   VxkCK02k  
cash on delivery 交貨收款   7K>D@O  
cash on hand 庫存現金   L25kh}Q#7  
cash payment 現金支付   ?Do^stq'4  
cash purchase 現購   sJ))<,e5I  
cash sale 現沽   | ((1V^  
cashier 出?#123;員   '%zN  
cashiers check 本票   DU5:+" u3  
certificate of deposit 存款單折   r/ NSD$-n  
certificate of indebtedness 借據   j4~7akG  
certified check 保付支票   oUJj5iu}  
certified public accountant 會計師   f7XQ~b  
charges 費用   GBH _r0  
charge for remittances 匯水手續費   Vs#"SpH{'  
charter 營業執照   \H Wcd|  
chartered accountant 會計師   w5F4"nl#O}  
chattles 動產   Vq3gceo'0A  
check 支票   !_ CX2|  
che stub 支票存根   s<[A0=LH  
closed account 己結清賬戶   KQG-2oW  
closing 結算   v! 7s M  
closing entries 結賬紀錄   '|vD/Qf=&  
closing stock 期末存貨   R)0N0gH
 
closing the book 結賬   V]I:2k5  
columnar journal 多欄日記賬   IDy_L;'`*  
combination 聯合   E,{GU  
commission 佣金   Bk?8
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commodity 商品   QWrIa1.JC  
common stock 普通股    &+mV7o  
company 公司   ~I{EE[F>qL  
compensation 賠償   @Ii-NmOr  
compound interest 複利   Vy-28icZ`  
consignee 承銷人   %'Zc2h&z  
consignment 寄銷   IByf_E;r  
consignor 寄銷人   ' |&> /dyq  
consolidated balance sheet 合併資產負債表   OFc\fW#  
consolidated profit and loss account 合併損益表   xK(IS:HJ*  
consolidation 合併   s}6+8fE"  
construction cost 營建成本   PJzc=XPU  
construction revenue 營建收入   q@(1Yivk  
contract 合同   o^3FL||P#r  
control account 統制賬戶   yn SBVb!)  
copyright 版權   Zp?4uQ)[W  
corporation 公司   F\a]n^ Y  
cost 成本   ~12_D'8D[  
cost accounting 成本會計   S_J,[#&  
cost of labour 勞工成本   lC0~c=?J  
cost of production 生產成本   'T\dkSJv;V  
cost of manufacture 製造成本   et=7}K]l  
cost of sales 銷貨成本   .%q$d d>>  
cost price 成本價格   '"y}# h__T  
credit 貸方   nqT>qS[Z  
credit note 收款通知單   a6%@d_A  
creditor 債權人   o]Gguw5W{  
crossed check 橫線支票   Kx~$Bor_!  
current account 往來活期賬戶   m6^ 5S  
current asset 流動資產   |^R*4;Phe  
current liability 流動負債   Yu'a<5f  
current profit and loss 本期損益   z v>Oh#  
debit 借方   `ncNEHh7K  
debt 債務   Vtr3G.P^  
debtor 債務人   *ZaaO^!  
deed 契據   t8QRi!\=  
deferred assets 遞延資產   H$!+A  
deferred liabilities 遞延負債   GF8 -_X  
delivery 交貨   J!{Al  
delivery expense 送貨費   ;f:gX`"\  
delivery order 出貨單   yub{8f;v  
demand draft 即期匯票   w/W7N  
demand note 即期票據   gV8"VZg2  
demurrage charge 延期費   [E7 MsX  
deposit 存款   #02Kdo&Vy  
deposit slip 存款單   gxwo4.,  
depreciation 折舊   LXj5R99S  
direct cost 直接成本   ciudRK63M  
direct labour 直接人工   `5q ;ssu  
director 董事   {T=52h=e  
discount 折扣   B:< ]Hl$  
discount on purchase 進貨折扣   0"78/6XIs  
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