[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。   DqyJ]}|  
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acceptance 承兌   qawb9Iud0  
account 賬戶   >y)(M(o  
accountant 會計員   HSGM&!5mW  
accounting 會計   ON#\W>MK?  
accounting system 會計制度   `RDlk  
accounts payable 應付賬款   ',j'Hf  
accounts receivable 應收賬款   =<w6yeko  
accumulated profits 累積利益   s$`g%H>  
adjusting entry ?#123;整記錄   Ci6yH( RE  
adjustment ?#123;整   \~!9T5/*  
administration expense 管理費用   #TZf\0\!  
advances 預付   `l,=iy$  
advertising expense 廣告費   m<)0XE6w  
agency 代理   l<5O\?Vo]  
agent 代理人   ^{&Vv(~!Q  
agreement 契約   |d^r"wbs3  
allotments 分配數   AujvKQ(  
allowance 津貼   sTx23RJ9  
amalgamation 合併   _tJp@\rOz=  
amortization 攤銷   *c<=IcA  
amortized cost 應攤成本   ^
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annuities 年金   .EJo9s'  
applied cost 已分配成本   hS<lUG!9UJ  
applied expense 已分配費用   7noxUGmFw  
applied manufacturing expense 己分配製造費用   \.m"u14[b  
apportioned charge 攤派費用   _.b^4^[  
appreciation 漲價   *&7F(   
article of association 公司章程   0q6$KP}q  
assessment 課稅   X=QaTV  
assets 資產   {G _ :#cep  
attorney fee 律師費   x+niY;Z E  
audit 審計   fO6i  
auditor 審計員   8|FHr,  
average 平均數   (^x ,  
average cost 平均成本   RM/q\100  
bad debt 壞賬   |$
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balance 餘額   vumA W*  
balance sheet 資產負債表   $9LI v  
bank account 銀行賬戶   ;- ~}g7$  
bank balance 銀行結存   S6~&g|T,  
bank charge 銀行手續費   i7N|p9O.  
bank deposit 銀行存款   g<ZB9;FX %  
bank discount 銀行貼現   tWD5Yh>.?$  
bank draft 銀行匯票   X8l|^[2F  
bank loan 銀行借款   O7&6]/`  
bank overdraft 銀行透支   $^[^]Q  
bankers acceptance 銀行承兌   m-%.LDqM  
bankruptcy 破產   EZICH& _  
bearer 持票人   ;;r}=0V*=  
beneficiary 受益人   )zUbMzF  
bequest 遺產   v[P $c$Xi  
bill 票據   QQ1|]/)  
bill of exchange 匯票   pAZD>15l"  
bill of lading 提單   V4~`yT?*"  
bills discounted 貼現票據   =t,}I\_^c  
bills payable 應付票據   >M`ryM2=D  
bills receivable 應收票據   h!>K[*  
board of directors 董事會   ? g7O([*[  
bonds 債券   ) ?L  
bonus 紅利   2h:*lV^  
book value 賬面價值   ix. I)  
bookkeeper 簿記員   g!<=NVhYt  
bookkeeping 簿記   Ze
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branch office general ledger 支店往來賬戶    ' ];|  
broker 經紀人   j,:vK  
brought down 接前   K<#Q;(SFU  
brought forward 接上頁   $G $147z  
budget 預算   'aLTiF+  
by-product 副產品   3rRN~$  
by-product sales 副產品銷售   B<et&r;  
capital 股本   1/hk3m(C  
capital income 資本收益   ;ty08D/  
capital outlay 資本支出   86_`Z$ s  
capital stock 股本   ^seb8o7  
capital stock certificate 股票   oQsls9t  
carried down 移後   /b ]Yya#  
carried forward 移下頁   },tN{( )  
cash 現金   }VetaO2*  
cash account 現金賬戶   oM<Y o%n  
cash in bank 存銀行現金   Ug
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cash on delivery 交貨收款   KUR9vo  
cash on hand 庫存現金   cV|u]ce%1  
cash payment 現金支付   N,oN3mFF  
cash purchase 現購   295
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cash sale 現沽   ZSs)AB_Pe/  
cashier 出?#123;員   ()[j<KX{.  
cashiers check 本票   {y>o6OTITR  
certificate of deposit 存款單折   N\f={O8E  
certificate of indebtedness 借據   p K=  
certified check 保付支票   z8n=\xL  
certified public accountant 會計師   liU/O:Ap  
charges 費用   06r-@iY.]  
charge for remittances 匯水手續費   1
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charter 營業執照   
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chartered accountant 會計師   2%i3[N*  
chattles 動產   - JMlk
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check 支票   :\Pk>a  
che stub 支票存根   FF}A_ZFY  
closed account 己結清賬戶   x{|`q9V~ N  
closing 結算   x!@3.$  
closing entries 結賬紀錄   /a 'cP  
closing stock 期末存貨   @0v%5@  
closing the book 結賬   MhaoD5*9  
columnar journal 多欄日記賬   Iz^l ED  
combination 聯合   < .\2Ec  
commission 佣金   S|_}
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commodity 商品   Z` ;.62S  
common stock 普通股   ytsPk2@WR  
company 公司   df'xx)kW  
compensation 賠償   ^y1P~4w?  
compound interest 複利   +^@;J?O  
consignee 承銷人   |o5F%1o  
consignment 寄銷   q%rfKHMA50  
consignor 寄銷人   "&@v[O)!xu  
consolidated balance sheet 合併資產負債表   Q+r8
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consolidated profit and loss account 合併損益表   -\2T(3P  
consolidation 合併   X6Y<pw`y  
construction cost 營建成本   <}vult^  
construction revenue 營建收入   }BR@vY'd  
contract 合同   Z'@a@Y+  
control account 統制賬戶   E\GD hfTQ  
copyright 版權   qad`muAd  
corporation 公司   `H#G/zOr  
cost 成本   gPA), NrN  
cost accounting 成本會計   sz?/4tY
 
cost of labour 勞工成本   E+tV7xa~  
cost of production 生產成本   pT=YV k  
cost of manufacture 製造成本   6q8b>LG|  
cost of sales 銷貨成本   W/?\8AE
 
cost price 成本價格   L<` p;?  
credit 貸方   ?F! ='6D}b  
credit note 收款通知單   \i}:Vb(^  
creditor 債權人   [=otgVteN"  
crossed check 橫線支票   #xlT,:_:)  
current account 往來活期賬戶   #$dk  
current asset 流動資產   uPvE;E_  
current liability 流動負債   >U2[]fu  
current profit and loss 本期損益   3r]m8
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debit 借方   ryKc7<  
debt 債務   O0i)Iu(J7;  
debtor 債務人   hM/:zC:  
deed 契據   1638U1  
deferred assets 遞延資產   AlH\IP  
deferred liabilities 遞延負債   <q dM  
delivery 交貨   13lJq:bM  
delivery expense 送貨費   "y5LojdCs  
delivery order 出貨單   r^2>60q'  
demand draft 即期匯票   /^XGIQ/W  
demand note 即期票據   mh8{`W&  
demurrage charge 延期費   lZI?k=rWv  
deposit 存款   ":G\  
deposit slip 存款單   wQnW2)9!  
depreciation 折舊   }5I+VY7a  
direct cost 直接成本   b-Q%cxJ  
direct labour 直接人工   FkS$x'~2$  
director 董事   e2@{Ab  
discount 折扣   }r)T75_1  
discount on purchase 進貨折扣   g`690
  
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