[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。   Im~
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acceptance 承兌   ?:$ q~[LY  
account 賬戶   flPS+  
accountant 會計員   ,]1f)>  
accounting 會計   j#p;XI  
accounting system 會計制度   m)L50ot:/  
accounts payable 應付賬款   ZJ%NZAxy  
accounts receivable 應收賬款   d?X,od6  
accumulated profits 累積利益   tsg`
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adjusting entry ?#123;整記錄   _33b %  
adjustment ?#123;整   Zm0VaOT$I  
administration expense 管理費用   >ZkL`!:s  
advances 預付   k( 0;>)<i  
advertising expense 廣告費   n8Qv8  
agency 代理   3/]1m
9x  
agent 代理人   FQO=}0Hl  
agreement 契約   #@DJf  
allotments 分配數   eXKEx4rU  
allowance 津貼   Chnt)N`/B4  
amalgamation 合併   @Pcgm"H<  
amortization 攤銷   .Qrpz^wdt  
amortized cost 應攤成本   7T[$BrO\  
annuities 年金   |j0_^:2r=  
applied cost 已分配成本   :7LA/j  
applied expense 已分配費用   \ 86g y/  
applied manufacturing expense 己分配製造費用   Ua \f]y  
apportioned charge 攤派費用   3H !]X M  
appreciation 漲價   Ct-eD-X{  
article of association 公司章程   AwG0E`SU  
assessment 課稅   +&7V@  
assets 資產   v Njc  
attorney fee 律師費   Ph P)|P  
audit 審計   GY?u+|Q  
auditor 審計員   Pi"?l[T0  
average 平均數   4)e1K/PJ)  
average cost 平均成本   n`Z}tQ%)o  
bad debt 壞賬   }i^
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balance 餘額   c!\T0XtT  
balance sheet 資產負債表   ?S
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bank account 銀行賬戶   z$^wCd:  
bank balance 銀行結存   aR3jeB,=x  
bank charge 銀行手續費   *e [*  
bank deposit 銀行存款   <6-73LsHcP  
bank discount 銀行貼現   @>(JC]HtR  
bank draft 銀行匯票   R5e[cC8o .  
bank loan 銀行借款   5nib<B%<V  
bank overdraft 銀行透支   ggPGKY-b=  
bankers acceptance 銀行承兌   O$,
 
bankruptcy 破產   gnZ #86sO  
bearer 持票人   ahgP"Qz  
beneficiary 受益人   "Q+wO+}6  
bequest 遺產   V/xXW
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bill 票據   ]*zG*.C  
bill of exchange 匯票   95IP_1}?  
bill of lading 提單   ?<.a>"!  
bills discounted 貼現票據   ! x
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bills payable 應付票據   !x-__[#  
bills receivable 應收票據   [nHN@p|  
board of directors 董事會   #akJhy@m$  
bonds 債券   9~=zD9,|iA  
bonus 紅利   neu<zSS  
book value 賬面價值   8!35 K  
bookkeeper 簿記員   YSxr(\~j  
bookkeeping 簿記   i Ehc<  
branch office general ledger 支店往來賬戶   |e!Y C iU  
broker 經紀人   x7e0&  
brought down 接前   @BLB.=  
brought forward 接上頁   \
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budget 預算   nW
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by-product 副產品   e%pohHI  
by-product sales 副產品銷售   (t3gNin  
capital 股本   &V 7J5~_  
capital income 資本收益   <=_!8A  
capital outlay 資本支出   wM[Z
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capital stock 股本   D8! Y0  
capital stock certificate 股票   R%r25_8  
carried down 移後   4P?`< K'  
carried forward 移下頁   pvl];w  
cash 現金   .s"Og;g  
cash account 現金賬戶   +cXi|Zf  
cash in bank 存銀行現金   }U=}5`_]D  
cash on delivery 交貨收款   cg^~P-i@*  
cash on hand 庫存現金   CB9:53zK9  
cash payment 現金支付   TT9 \m=7  
cash purchase 現購   %h0BA.r  
cash sale 現沽   lE% KzX?&  
cashier 出?#123;員   v B~VJKD  
cashiers check 本票   %n6<
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certificate of deposit 存款單折   -wH0g^Ed  
certificate of indebtedness 借據   Iu0GOy*[  
certified check 保付支票   lGK7XAx,  
certified public accountant 會計師   ]O:u9If  
charges 費用   , 0X J|#%  
charge for remittances 匯水手續費   lAG@nh^  
charter 營業執照   *GYLj
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chartered accountant 會計師   O0rvr$.  
chattles 動產   ,Gbc4x  
check 支票   #]^C(qmb:  
che stub 支票存根   l#]#_  
closed account 己結清賬戶   /m>SEo\{C  
closing 結算   +68age;dM  
closing entries 結賬紀錄   Rf)|p;  
closing stock 期末存貨   A`~?2LH,~F  
closing the book 結賬   I+W,%)vb  
columnar journal 多欄日記賬   GMZ6 dK  
combination 聯合   1Hhr6T^)  
commission 佣金   lxZ9y  
commodity 商品   W,,3@:  
common stock 普通股   tUJe-3,  
company 公司   Iw?f1]  
compensation 賠償   _d7;Z%  
compound interest 複利   %&H^UxC  
consignee 承銷人   @6|0H`kv  
consignment 寄銷   !S7?:MJ?p\  
consignor 寄銷人   mHW%^R=  
consolidated balance sheet 合併資產負債表   O%bltNEx1  
consolidated profit and loss account 合併損益表   LZG(T$dI  
consolidation 合併   ?HOnDw.v1  
construction cost 營建成本   +-TE B  
construction revenue 營建收入   H/ ejO_{  
contract 合同   Zw4%L?  
control account 統制賬戶   r$M<vo6C  
copyright 版權   oP
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corporation 公司   .L^j:2(L  
cost 成本   je#LD  
cost accounting 成本會計    HC
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cost of labour 勞工成本   -;8a* F  
cost of production 生產成本   p]~PyzG!  
cost of manufacture 製造成本   -f:PgBj  
cost of sales 銷貨成本   h7.jWJTo  
cost price 成本價格   /_expSPHl  
credit 貸方   l{?9R.L  
credit note 收款通知單   QCDica `+*  
creditor 債權人   5i{J0/'Xu)  
crossed check 橫線支票   T^+K`U  
current account 往來活期賬戶   |FaK=e  
current asset 流動資產   =d~pr:.F  
current liability 流動負債   dKXzFyW  
current profit and loss 本期損益   FB,rQ9D  
debit 借方   <jFov`^  
debt 債務   *yZta:(w-W  
debtor 債務人   A=ez,87  
deed 契據   Kx[+$Qt  
deferred assets 遞延資產   zmuRn4Nv  
deferred liabilities 遞延負債   &{wRBl#  
delivery 交貨   `z/p,. u  
delivery expense 送貨費   6v}q @z  
delivery order 出貨單   .bV^u  
demand draft 即期匯票   xrNe:Aj  
demand note 即期票據   Mw+ l>92  
demurrage charge 延期費   3*7klu  
deposit 存款   Wy1.nn[  
deposit slip 存款單   F
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depreciation 折舊   |z@AvS[  
direct cost 直接成本   C[
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direct labour 直接人工   BlT)hG(M>  
director 董事   G:|]w,^i  
discount 折扣   (<H@W/0$  
discount on purchase 進貨折扣    C!v%6[  
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