[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。   taDe^Istj  
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acceptance 承兌   -axKnfj  
account 賬戶   E}Cz(5  
accountant 會計員   olv&K(-ccI  
accounting 會計   0 Rb3|te  
accounting system 會計制度   "yymnIQ3u  
accounts payable 應付賬款   r?KRK?I
 
accounts receivable 應收賬款   M|nLD+d~8  
accumulated profits 累積利益   l#uF%;GDX  
adjusting entry ?#123;整記錄   =LGM[Z3$s  
adjustment ?#123;整   pZ Uy (  
administration expense 管理費用   ?* ~4~ZEE  
advances 預付   Cuylozj$&  
advertising expense 廣告費   y/@Bh zc  
agency 代理   PY|zN|  
agent 代理人   ,b^Y8_ltoT  
agreement 契約   ; &rxwL  
allotments 分配數   =pzTB-
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allowance 津貼    /$93#$  
amalgamation 合併   UhR^Y{W5  
amortization 攤銷   ]prw=rD  
amortized cost 應攤成本   HFB>0<$  
annuities 年金   !"FEp  
applied cost 已分配成本   _)@G,E33f@  
applied expense 已分配費用   &%v*%{|
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applied manufacturing expense 己分配製造費用   |Ja 5O  
apportioned charge 攤派費用   RrLj5Jq  
appreciation 漲價   vEjf|-Mb9  
article of association 公司章程   M*'8$|Z  
assessment 課稅   ]G&[P8hzB  
assets 資產   b73}
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attorney fee 律師費   ty[%:eG#  
audit 審計   6r^ZMW  
auditor 審計員   "[/W+&z[~  
average 平均數   `?T::&`  
average cost 平均成本   uf]wX(*<k  
bad debt 壞賬   Gy+c/gK  
balance 餘額   ka=A:biz  
balance sheet 資產負債表   _R0O9sPTO  
bank account 銀行賬戶   |5(CzXR]  
bank balance 銀行結存   _e8Gt6>  
bank charge 銀行手續費   Sc3{Y+g  
bank deposit 銀行存款   3Ch42<  
bank discount 銀行貼現   t.&JPTK-H  
bank draft 銀行匯票   C
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bank loan 銀行借款   /0`Eux\  
bank overdraft 銀行透支   {M o[C%  
bankers acceptance 銀行承兌   Bd*Ok]  
bankruptcy 破產   Na]ITCVR  
bearer 持票人   )EYs+7/t  
beneficiary 受益人   1A93ol=  
bequest 遺產   F)=<|,b1  
bill 票據   e`B!)Sr  
bill of exchange 匯票   .`*(#9(M9  
bill of lading 提單   lX.1B&T9Lr  
bills discounted 貼現票據   +U'n|>t9  
bills payable 應付票據   /_JR7BB^X,  
bills receivable 應收票據   d: Z|I t  
board of directors 董事會   AN,3[Sh  
bonds 債券   \7UeV:3Ojn  
bonus 紅利   >;G7ty[RX7  
book value 賬面價值   ^^V+0 l  
bookkeeper 簿記員   I(>_a s\1  
bookkeeping 簿記   K7$Q.  
branch office general ledger 支店往來賬戶   @6[aLF]F  
broker 經紀人   7h.[eMLPB  
brought down 接前   bTx4}>=5l  
brought forward 接上頁   )MV `'i  
budget 預算   J>h jIN  
by-product 副產品   ;p,Kq5,l  
by-product sales 副產品銷售   
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capital 股本   \HMuVg'Q  
capital income 資本收益   daB5E<?  
capital outlay 資本支出   t&yuo E  
capital stock 股本   "SKv'*\b  
capital stock certificate 股票   l7WZ" 6d  
carried down 移後   K-(C5 "j_  
carried forward 移下頁   ?+c-m+;wj  
cash 現金   YYe<StyH  
cash account 現金賬戶   .^- I<4.  
cash in bank 存銀行現金   #pD=TMefC  
cash on delivery 交貨收款   5n::]Q%=D  
cash on hand 庫存現金   pm}_\_  
cash payment 現金支付   dphWxB  
cash purchase 現購   [8b{Ybaz  
cash sale 現沽   UOe@R|79q  
cashier 出?#123;員   80U(q/H%9  
cashiers check 本票   ^MWp{E  
certificate of deposit 存款單折   HT_nxe`E  
certificate of indebtedness 借據   Ch=jt*0  
certified check 保付支票   UHI<8o9  
certified public accountant 會計師   E0A[{UA   
charges 費用   kCZ'p  
charge for remittances 匯水手續費   #E/|WT  
charter 營業執照   C;Kq_/l  
chartered accountant 會計師   n2opy8J#!  
chattles 動產   P?=}}DI  
check 支票   'Urx83  
che stub 支票存根   *X
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closed account 己結清賬戶   _bCIVf`  
closing 結算   [L2N[vy;  
closing entries 結賬紀錄   9]S;%:64  
closing stock 期末存貨   >b*}Td~J  
closing the book 結賬   [xDn=)`{V  
columnar journal 多欄日記賬   LD;!
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combination 聯合   TaG(sRI  
commission 佣金  
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commodity 商品   J32"Ytdo<  
common stock 普通股   tv9 R$-cJ  
company 公司   m4c2WY6k  
compensation 賠償   SQdK`]4  
compound interest 複利   xn<x/e  
consignee 承銷人   D'Kiy  
consignment 寄銷   &7w*=f8I  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   |v "&Y  
consolidated profit and loss account 合併損益表   E**Hu9  
consolidation 合併   2Gc0pBqx  
construction cost 營建成本   k~iA'E0-  
construction revenue 營建收入   NE?tfj  
contract 合同   `9DW}  
control account 統制賬戶   *kNXju  
copyright 版權   I5E4mv0<i  
corporation 公司   IP#qT `=}  
cost 成本   d?[8VfAnh  
cost accounting 成本會計   Y-y}gc_L  
cost of labour 勞工成本   %PM8;]  
cost of production 生產成本    LII4sf]  
cost of manufacture 製造成本   0w".o!2\U{  
cost of sales 銷貨成本   ~T\:".C  
cost price 成本價格   j-/F*P
 
credit 貸方   j[$+hh3:  
credit note 收款通知單   NHD`c)Q  
creditor 債權人   E(an
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crossed check 橫線支票   ^}Gu'!z9D  
current account 往來活期賬戶   $*+`;PG-  
current asset 流動資產   q!) nSD  
current liability 流動負債   )#Id=c  
current profit and loss 本期損益   %xwtG:IKEV  
debit 借方   u/HNXJ7M`9  
debt 債務   oazy% n(KZ  
debtor 債務人   bx3kd+J7  
deed 契據   kXZG<?  
deferred assets 遞延資產   {xQ(xy  
deferred liabilities 遞延負債   pLpWc~#  
delivery 交貨   L@~0`z:>iP  
delivery expense 送貨費   ByW,YKMy  
delivery order 出貨單   e8hwXz  
demand draft 即期匯票   ;<s0~B#9}  
demand note 即期票據   y.WEO>  
demurrage charge 延期費   wGx*Xy1n<  
deposit 存款   cD9axlJ  
deposit slip 存款單   xY`$j'u  
depreciation 折舊   oedLe9!  
direct cost 直接成本   j7=x&)qbx  
direct labour 直接人工   i/q1>  
director 董事   @l&>C#K\  
discount 折扣   7HEUmKb"  
discount on purchase 進貨折扣   L[}Ak1 A  
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