[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。   r..Rh9v/=E  
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acceptance 承兌   Xl}>mbB  
account 賬戶   tn}9(Oa)  
accountant 會計員   .-o$IQsS  
accounting 會計   bclA+!1  
accounting system 會計制度   _kar5B$  
accounts payable 應付賬款   (l$bA_F\  
accounts receivable 應收賬款   +4@EJRC  
accumulated profits 累積利益   T%:}/@
 
adjusting entry ?#123;整記錄   yDHH05Yl  
adjustment ?#123;整   l.&6|   
administration expense 管理費用   "d{ |_Cf  
advances 預付   U/TF,JUI  
advertising expense 廣告費   M,7v}[Tbl  
agency 代理   p^^<BjkQ  
agent 代理人   +.zriiF]i  
agreement 契約   Bf8 #&]O  
allotments 分配數   tQ*5[F,fm  
allowance 津貼   )K%AbKn  
amalgamation 合併   }PoB`H'K5  
amortization 攤銷   -`A6K!W&~p  
amortized cost 應攤成本   &6!x;RB  
annuities 年金   tNq~M  
applied cost 已分配成本   2o6%P}C  
applied expense 已分配費用   >8QLo8)3C  
applied manufacturing expense 己分配製造費用   /5SBLp
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apportioned charge 攤派費用   &,bJ]J)8O  
appreciation 漲價   0b4QcfB1[  
article of association 公司章程   l].dOso$`  
assessment 課稅   qL]!/}  
assets 資產   A5z5e# ,u  
attorney fee 律師費   P)S
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audit 審計   q.~_vS%  
auditor 審計員   Ia[e7  
average 平均數   JZ9w!)U
 
average cost 平均成本   |tyVC=${  
bad debt 壞賬   iz&)FuOr  
balance 餘額   IL&Mf9m  
balance sheet 資產負債表   4OC^IS  
bank account 銀行賬戶   :<!a.%=  
bank balance 銀行結存   e'p'{]r<w  
bank charge 銀行手續費   &KT*rL  
bank deposit 銀行存款   F0qGkMs|f  
bank discount 銀行貼現   ;3 O
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bank draft 銀行匯票   g>cp;co9g  
bank loan 銀行借款   X=8y$Yy  
bank overdraft 銀行透支   0p) #!$  
bankers acceptance 銀行承兌   9aH V~5  
bankruptcy 破產   F8S% \i  
bearer 持票人   pxDkf|*  
beneficiary 受益人   !g'kWE [  
bequest 遺產   sc
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bill 票據   V9mqJRFJ:  
bill of exchange 匯票   &gR)Y3  
bill of lading 提單   ]r
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bills discounted 貼現票據   !:]CKbG  
bills payable 應付票據   !{>'jvH  
bills receivable 應收票據   bbCH(fYbu  
board of directors 董事會   *eK\W00  
bonds 債券   0}$Zr*|;Y  
bonus 紅利   H`d595<=i;  
book value 賬面價值   P%2aOsD0  
bookkeeper 簿記員   P{-j^'y  
bookkeeping 簿記   Tr*3:J }  
branch office general ledger 支店往來賬戶   UuPXo66F]  
broker 經紀人   Q8.=w  
brought down 接前   6?i]oy^X]p  
brought forward 接上頁   Ve)P /Zz}^  
budget 預算   K2|2Ks_CS  
by-product 副產品   j*Uz.q?  
by-product sales 副產品銷售   1cq"H/N  
capital 股本   UTwXN |'|  
capital income 資本收益   fqpbsM;M]  
capital outlay 資本支出   rZ'&'#Q  
capital stock 股本   Sqn|   
capital stock certificate 股票   'o}v{f  
carried down 移後   [ICFPY6  
carried forward 移下頁   Q
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cash 現金   {G.W?  
cash account 現金賬戶   JPO'1D)  
cash in bank 存銀行現金   WVZ](D8Gc]  
cash on delivery 交貨收款   ~?#>QN\\c  
cash on hand 庫存現金   H?oBax:  
cash payment 現金支付   O2{~Q{p  
cash purchase 現購   L)(JaZy V5  
cash sale 現沽   hQ7-m.UZw  
cashier 出?#123;員   .,h>2;f  
cashiers check 本票   p+7G  
certificate of deposit 存款單折   >^:
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certificate of indebtedness 借據   k x{LY`pY  
certified check 保付支票   #ME!G/  
certified public accountant 會計師   =-bGH   
charges 費用   $|"Y|3&X  
charge for remittances 匯水手續費   d?ru8  
charter 營業執照   A4uKE"WE  
chartered accountant 會計師   Ah2*7@U  
chattles 動產   A>\5f
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check 支票   =e)t,YVm  
che stub 支票存根   (n{x"rLy/  
closed account 己結清賬戶   yE&WGpT  
closing 結算   %8O1sF  
closing entries 結賬紀錄   3#A4A0  
closing stock 期末存貨   Iip%er%b  
closing the book 結賬   #7Fdmnu`  
columnar journal 多欄日記賬   whi#\>i  
combination 聯合   9| g]M:{  
commission 佣金   #Z. QMWq  
commodity 商品   fZ aTckbE  
common stock 普通股   *"nN To  
company 公司   J5TT+FQ  
compensation 賠償   '@/1e\-y  
compound interest 複利   'Z*`~,Q  
consignee 承銷人   $fCKK&Wy  
consignment 寄銷   N_^PoX935O  
consignor 寄銷人   ^GpLl  
consolidated balance sheet 合併資產負債表   I A%ZCdA;  
consolidated profit and loss account 合併損益表   wrQ02?  
consolidation 合併   Z;O!KsJ  
construction cost 營建成本   3,'LW}  
construction revenue 營建收入   t`1M}}.  
contract 合同   K0WX($z~;  
control account 統制賬戶   RNF%i~nhO  
copyright 版權   %[, R Q">v  
corporation 公司   c,^W/:CQAB  
cost 成本   /Y=_EOS  
cost accounting 成本會計   ]=o 1to-  
cost of labour 勞工成本   Yy~xNj5OS  
cost of production 生產成本   
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cost of manufacture 製造成本   2n+ud ?|l  
cost of sales 銷貨成本   e*}*3kw)T  
cost price 成本價格   Q<NQ9lX  
credit 貸方   h3bQ<?m  
credit note 收款通知單   *LMzq9n3o  
creditor 債權人   qnHjwMi  
crossed check 橫線支票   yEMM@5W)8  
current account 往來活期賬戶   P*jiz@6  
current asset 流動資產   \K9.]P fbI  
current liability 流動負債   NT2XG&$W>  
current profit and loss 本期損益   :_<&LO]Q  
debit 借方   WJxcJE  
debt 債務   y4! :l =E^  
debtor 債務人   h oO847  
deed 契據   qRgFVX+vc  
deferred assets 遞延資產   ck%.D%=  
deferred liabilities 遞延負債   {Mj- $G"  
delivery 交貨   Z t4q= Lr  
delivery expense 送貨費   ~+d{:WY  
delivery order 出貨單   T{2)d]Y  
demand draft 即期匯票   HY eCq9S  
demand note 即期票據   FA>.1EI  
demurrage charge 延期費   *- ~GVe  
deposit 存款   R>Dr1fc}  
deposit slip 存款單   (&
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depreciation 折舊   ; wxmSX9  
direct cost 直接成本   S>b 3_D  
direct labour 直接人工   ;w+  
director 董事   +6l#hO7h  
discount 折扣   KM)f~^  
discount on purchase 進貨折扣   hu} vYA7ZH  
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