[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。   /:^tc/5U]  
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acceptance 承兌   hOV_Oqe4?  
account 賬戶   BHIM'24bp  
accountant 會計員   r*>QT:sB  
accounting 會計   `}ZL'\G  
accounting system 會計制度   83X/"2-K  
accounts payable 應付賬款   sgR 9d  
accounts receivable 應收賬款   br10ptEx  
accumulated profits 累積利益   we @Yw6<  
adjusting entry ?#123;整記錄   a3*.,%d  
adjustment ?#123;整   ]KzJ u`O%G  
administration expense 管理費用   Aw5K3@Ltz  
advances 預付   td%Y4-+-  
advertising expense 廣告費   3!1&DII 4  
agency 代理   cFe V?a  
agent 代理人   p+!f(H  
agreement 契約   ~y`Pwj  
allotments 分配數   :0{AP_tvcC  
allowance 津貼   i^~sn `o  
amalgamation 合併   eO~eu]r
 
amortization 攤銷   Xk;Uk
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amortized cost 應攤成本   #dL5x{gV=  
annuities 年金   EwC5[bRjUp  
applied cost 已分配成本   ?
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applied expense 已分配費用   `AB~YX%(  
applied manufacturing expense 己分配製造費用   O#A8t<f|M  
apportioned charge 攤派費用   E`U&Z  
appreciation 漲價   6 bYC   
article of association 公司章程   JB641nv  
assessment 課稅   wrhBH ;3  
assets 資產   2J1B$.3'  
attorney fee 律師費   9$n+-GSK  
audit 審計   /abmjV0  
auditor 審計員   wbn^R'  
average 平均數   !>?4[|?n<  
average cost 平均成本   q|?`Gsr  
bad debt 壞賬   lK_ ~d_f  
balance 餘額   8Ix-i  
balance sheet 資產負債表   PV5-^Y"v  
bank account 銀行賬戶   \z&03@Sw  
bank balance 銀行結存   pW`ntE#L  
bank charge 銀行手續費   x;<oaT$X  
bank deposit 銀行存款   tj`tLYOZ@-  
bank discount 銀行貼現   "h^A]t;qe  
bank draft 銀行匯票   XL{{7%j  
bank loan 銀行借款   Pm;x]Aj  
bank overdraft 銀行透支   mrw]yu;2<n  
bankers acceptance 銀行承兌   IS3e|o*]MP  
bankruptcy 破產   nD^{Q[E6=  
bearer 持票人   f$~ _FX  
beneficiary 受益人   cg>!<T*  
bequest 遺產   GGYX!=]~  
bill 票據   6:e}v'q{  
bill of exchange 匯票   3'|Uqf8  
bill of lading 提單   |_xZ/DT  
bills discounted 貼現票據   Lg\8NtP  
bills payable 應付票據   L{+&z7M  
bills receivable 應收票據   WsG"x>1n  
board of directors 董事會   Yg\{S<wr
 
bonds 債券   !y[}|  
bonus 紅利   t?pIE cl  
book value 賬面價值   we6+2  
bookkeeper 簿記員   ?GaI6?lbn  
bookkeeping 簿記   @S/g,;7"  
branch office general ledger 支店往來賬戶    hg<"Yg=  
broker 經紀人   :mCw.Jz<
h  
brought down 接前   +H2m<   
brought forward 接上頁   <DA{\'jJ  
budget 預算   #`fi2K&]j  
by-product 副產品   7UeE(=Hr5  
by-product sales 副產品銷售   ]{q-Y<{"  
capital 股本   \}]=?}(  
capital income 資本收益   }.fZy&_  
capital outlay 資本支出   E7d~#  
capital stock 股本   OX #eLco  
capital stock certificate 股票   w R5\^[GN  
carried down 移後   {ziYd;Ys1  
carried forward 移下頁   F:[Nw#gj/  
cash 現金   j3sz*:  
cash account 現金賬戶   F``EARG)iu  
cash in bank 存銀行現金   VuJfo9 `E  
cash on delivery 交貨收款   1Ovx$*  
cash on hand 庫存現金   \F
Y/eQ*07  
cash payment 現金支付   @'k,\$/  
cash purchase 現購   rS,*s'G  
cash sale 現沽   4X(1  
cashier 出?#123;員   /jK17}j  
cashiers check 本票   oJ4mxi@|#  
certificate of deposit 存款單折   M;S-ESQ  
certificate of indebtedness 借據   F| ,Vw{  
certified check 保付支票   kcma /d  
certified public accountant 會計師   fmZz
BZ_  
charges 費用   lyOrM7Gs  
charge for remittances 匯水手續費   qw Kh,[]  
charter 營業執照   Z7KB?1{G  
chartered accountant 會計師   ]/<Qn-BbU  
chattles 動產   ya*q;D  
check 支票   m\}\RnZu  
che stub 支票存根   @4  
closed account 己結清賬戶   7DHT)9lD/  
closing 結算   6f5sIg  
closing entries 結賬紀錄   q6m87O9  
closing stock 期末存貨   U#FJ8CD&u  
closing the book 結賬   tswG"1R  
columnar journal 多欄日記賬   2\iD;Z#gM  
combination 聯合   + "N<-  
commission 佣金   6"rFfdns  
commodity 商品   BHRrXC\  
common stock 普通股   +gD)Yd  
company 公司   )n3biQL_  
compensation 賠償   [w#x5Xs
n  
compound interest 複利  
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consignee 承銷人   Fm[?@Z&wP  
consignment 寄銷   ek0;8Ds9  
consignor 寄銷人   AIRVvW~($  
consolidated balance sheet 合併資產負債表   [&]YVn>kj  
consolidated profit and loss account 合併損益表   WkU)I2oH  
consolidation 合併   ytBxe]  
construction cost 營建成本   |]2eGrGj4  
construction revenue 營建收入   Jz:W-o  
contract 合同   "#eNFCo7k  
control account 統制賬戶   ]= QCCC  
copyright 版權   1+PNy d  
corporation 公司   ][>M<J  
cost 成本   i5~ /+~  
cost accounting 成本會計   @u'27c_<d3  
cost of labour 勞工成本   oRJP5Y5na  
cost of production 生產成本   TF}4X;3Dsy  
cost of manufacture 製造成本   PUFW^"L V  
cost of sales 銷貨成本   exrt|A]_[  
cost price 成本價格   Pi]s<3PL  
credit 貸方   7gR;  
credit note 收款通知單   hz~CW-47  
creditor 債權人   y8(?:#ZC  
crossed check 橫線支票   w$_'xX(  
current account 往來活期賬戶   k~s>8N:&G  
current asset 流動資產   kvO`]>#;$?  
current liability 流動負債   ?D$b%G{  
current profit and loss 本期損益   }RP9%n^  
debit 借方   5\*wX.wp  
debt 債務   nY5n%>8  
debtor 債務人   :Ro" 0/d  
deed 契據   ~PS2[5yo  
deferred assets 遞延資產   yfw>y=/p  
deferred liabilities 遞延負債   `))J8j"  
delivery 交貨   $P}]|/Yb  
delivery expense 送貨費   lt(-,md  
delivery order 出貨單   Jv{"R!e"P  
demand draft 即期匯票   "j@I RuH  
demand note 即期票據   R;-FZ@u/  
demurrage charge 延期費   z&yb_A:>  
deposit 存款   $E@.G1T [  
deposit slip 存款單   H/la'f#o%  
depreciation 折舊   ^[?+=1 k  
direct cost 直接成本   kKk 
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direct labour 直接人工   ,DUQto  
director 董事   [Jh))DIx  
discount 折扣   h'q0eqYeu)  
discount on purchase 進貨折扣   GHsdLe=t0#  
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