[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。   Zy"=y+e!E;  
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acceptance 承兌   JQKdW  
account 賬戶   W=}Okq)x9I  
accountant 會計員   n(Y%Vmy  
accounting 會計   3HV%4nZLf  
accounting system 會計制度   ak:v3cQR  
accounts payable 應付賬款   HaNboYW_K  
accounts receivable 應收賬款   &Y>zT9]$K  
accumulated profits 累積利益   7()?C}Ni-  
adjusting entry ?#123;整記錄   j#A%q"]8  
adjustment ?#123;整   "A
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administration expense 管理費用   =ZYThfAEw  
advances 預付   SqPtWEq@P  
advertising expense 廣告費   EYS>0Y  
agency 代理   D}mL7d1  
agent 代理人   8pZ<9t'  
agreement 契約   Y0uvT7+[hi  
allotments 分配數   H
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allowance 津貼   &&8'0.M{  
amalgamation 合併   !-]C;9Zd  
amortization 攤銷   X!,@j\L  
amortized cost 應攤成本   YZ}cB  
annuities 年金   FVWfDQ$&v  
applied cost 已分配成本   N0TeqOi4Y  
applied expense 已分配費用   LC69td&  
applied manufacturing expense 己分配製造費用   ReB7vpd  
apportioned charge 攤派費用   ^J=hrYGA  
appreciation 漲價   Va<HU:<  
article of association 公司章程   H-t|i  
assessment 課稅   T3J'fjY  
assets 資產   #XIc "L)c  
attorney fee 律師費   6.Ie\5-a;  
audit 審計   5fjd{Y[k  
auditor 審計員   P~$<X  
average 平均數   V-W'RunnW  
average cost 平均成本   n~0z_;5  
bad debt 壞賬   6DF  
balance 餘額   L_O$>c  
balance sheet 資產負債表   W.}] .7}h  
bank account 銀行賬戶   93%{scrm  
bank balance 銀行結存   t1]6(@mj5  
bank charge 銀行手續費   *7gT}O;p 5  
bank deposit 銀行存款   mB55PYA  
bank discount 銀行貼現   !>.vh]8g  
bank draft 銀行匯票   M].8HwC+  
bank loan 銀行借款   TRvZ  
bank overdraft 銀行透支   Q4'C;<\@(Q  
bankers acceptance 銀行承兌   sRRI3y@  
bankruptcy 破產  
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bearer 持票人   ?bX  
beneficiary 受益人   0%C^8%(x  
bequest 遺產   [[L-jq.'  
bill 票據   |Ur"za;%@  
bill of exchange 匯票   >l1r,/\\
 
bill of lading 提單   W:s@L#-  
bills discounted 貼現票據   v|t{1 [C  
bills payable 應付票據   rz
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bills receivable 應收票據   laREjN/\`  
board of directors 董事會   oVO.@M#  
bonds 債券   gT52G?-  
bonus 紅利   dSK0h(8  
book value 賬面價值   L4'[XcY  
bookkeeper 簿記員   hSV@TL  
bookkeeping 簿記   :b#%C pR  
branch office general ledger 支店往來賬戶   pWaPC/,g  
broker 經紀人   {[Ow Mk  
brought down 接前   JSVeU54T^<  
brought forward 接上頁   e<+<lj"  
budget 預算   ~9M!)\~  
by-product 副產品   {[#(w75R{  
by-product sales 副產品銷售   7Ua7A  
capital 股本   W4(?HTWZ  
capital income 資本收益   KX+ey8@[  
capital outlay 資本支出   G?)vWM`j  
capital stock 股本   __N.#c/l{  
capital stock certificate 股票   )iE"Tl  
carried down 移後   WStnzVe  
carried forward 移下頁   =:7$/T'Qg  
cash 現金   R{}qK r  
cash account 現金賬戶   ]|oJ)5P  
cash in bank 存銀行現金   ~l4f{uOD>]  
cash on delivery 交貨收款   Hcv u7uD  
cash on hand 庫存現金   8C&x MA^  
cash payment 現金支付   ohZx03  
cash purchase 現購   ExhL[1E  
cash sale 現沽   "dCzWFet  
cashier 出?#123;員   Xa,&ef&q  
cashiers check 本票   NB)t7/Us  
certificate of deposit 存款單折   ;iX<`re~  
certificate of indebtedness 借據   /^<en(0=P  
certified check 保付支票   #+jUhxq  
certified public accountant 會計師   h8v>zNf'  
charges 費用   o0Gx%99'  
charge for remittances 匯水手續費   3'#%c>_  
charter 營業執照   c~Kc7}I  
chartered accountant 會計師   4F#%f#"  
chattles 動產   rxE&fjW  
check 支票   rw u3Nb  
che stub 支票存根   G}Z4g  
closed account 己結清賬戶   z^`]7 i  
closing 結算   ~ =.CTm]vf  
closing entries 結賬紀錄   &?<AwtNN  
closing stock 期末存貨   :Yvb
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closing the book 結賬   ;93KG4a  
columnar journal 多欄日記賬   >4)g4~'n!  
combination 聯合   $Z6D:" K  
commission 佣金   dr] &kqm  
commodity 商品   j$PI,
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common stock 普通股   Y3oMh,  
company 公司   ?!S GiARW?  
compensation 賠償   UKs$W`
 
compound interest 複利   mK\a I  
consignee 承銷人   uWc:jP  
consignment 寄銷   xs1bxJ_R  
consignor 寄銷人   2ksA.,UB^9  
consolidated balance sheet 合併資產負債表   " i`8l.Lc  
consolidated profit and loss account 合併損益表   Vyt E  
consolidation 合併   fM":f| G  
construction cost 營建成本   {nRUH*(d9  
construction revenue 營建收入   ^, wnp@
 
contract 合同   l9Pu&M?5  
control account 統制賬戶   <Cq"| A  
copyright 版權   M,..Kw/ }~  
corporation 公司   Je~p%m#e;K  
cost 成本  
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cost accounting 成本會計   #"r kuDO  
cost of labour 勞工成本   ,y.3 Fe  
cost of production 生產成本  
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cost of manufacture 製造成本   -1mvhR~  
cost of sales 銷貨成本   w2Kq(^?  
cost price 成本價格   Lz6*H1~  
credit 貸方   !%62Phai  
credit note 收款通知單   HD00J]y_   
creditor 債權人   x5vzPh`  
crossed check 橫線支票   p#<nK+6.8  
current account 往來活期賬戶   ITvHD-,\  
current asset 流動資產   {PmzkT}LF  
current liability 流動負債   A$m<@
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current profit and loss 本期損益   ha>SZnKD{  
debit 借方   t|=n1\=?  
debt 債務   ?*o;o?5s^  
debtor 債務人   *`.LA@bHU  
deed 契據   BhkAQEsWTQ  
deferred assets 遞延資產   )@$ &FFIu  
deferred liabilities 遞延負債   9:\A7 =  
delivery 交貨   m5qCq9Y  
delivery expense 送貨費   >w2f8tW`PP  
delivery order 出貨單   UL
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demand draft 即期匯票   D;C5,rNt  
demand note 即期票據   a
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demurrage charge 延期費   Hn^sW LT  
deposit 存款   *h])mqhB  
deposit slip 存款單   $QffrU'  
depreciation 折舊   kaC+I"4c  
direct cost 直接成本   $w`veP  
direct labour 直接人工   P2QRvn6v  
director 董事   S5/p=H:  
discount 折扣   Xv&%2-V;  
discount on purchase 進貨折扣   |rFJ*.nD  
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