[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。   e(~Y!:Q#O  
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acceptance 承兌   [&H?--I  
account 賬戶   QoTjKck.
 
accountant 會計員   3oE3bBj  
accounting 會計   6j5?&)xJ  
accounting system 會計制度   jSMs<ox  
accounts payable 應付賬款   3E`poE  
accounts receivable 應收賬款   * u{CnH  
accumulated profits 累積利益   <lFQ4<"m  
adjusting entry ?#123;整記錄   h&Q9
 
adjustment ?#123;整   r5(-c]E7  
administration expense 管理費用   S)~Riuy$  
advances 預付   -Ka0B={Z  
advertising expense 廣告費   oNa*|CSE>  
agency 代理   L; f  
agent 代理人   v.pj PBU1  
agreement 契約   ~ @Au<  
allotments 分配數   8"2X 8C8  
allowance 津貼   Ey**j  
amalgamation 合併   b{i7FRR>o4  
amortization 攤銷   3|g]2|~w@h  
amortized cost 應攤成本   }2i3  
annuities 年金   XF=GmkO  
applied cost 已分配成本   7.DAwx.HYK  
applied expense 已分配費用   `Q~`Eq?@  
applied manufacturing expense 己分配製造費用   L?~-<k  
apportioned charge 攤派費用   BR[f{) a5  
appreciation 漲價   -f!oq7U  
article of association 公司章程   1> wt  
assessment 課稅   wU=@,K  
assets 資產   km+}./@  
attorney fee 律師費   \/ 8 V|E  
audit 審計   4zw5?$YWO"  
auditor 審計員   "Ca?liy  
average 平均數   Vg^@6zU  
average cost 平均成本   =|G l  
bad debt 壞賬   |=CV.Su  
balance 餘額   l|onH;g\  
balance sheet 資產負債表   tzFgPeo$;  
bank account 銀行賬戶   <u9U%Vsi  
bank balance 銀行結存   \hcb~>=C  
bank charge 銀行手續費   |[]"{Eo"}  
bank deposit 銀行存款   g,seqh%  
bank discount 銀行貼現   T-L;iH~0  
bank draft 銀行匯票   m+Bt9|d  
bank loan 銀行借款   V$7SVq  
bank overdraft 銀行透支   3%$nRP X  
bankers acceptance 銀行承兌   BHW8zY=F  
bankruptcy 破產   K[(h2&  
bearer 持票人   jSyF]$"  
beneficiary 受益人   &bO0
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bequest 遺產   d;kdw  
bill 票據   D{!NTr  
bill of exchange 匯票   8}0O @ wq  
bill of lading 提單   Y=#g_(4*  
bills discounted 貼現票據   2Hp#~cE+.  
bills payable 應付票據   X)K3X:~L+  
bills receivable 應收票據   Jc:gNQCsP  
board of directors 董事會   [|\JIr=of5  
bonds 債券   %kg%ttu7  
bonus 紅利   !a[1rQH  
book value 賬面價值   ;&Oma`Ec  
bookkeeper 簿記員   TCd1JF0  
bookkeeping 簿記   ?`oCc[hY  
branch office general ledger 支店往來賬戶   D%0GXUp  
broker 經紀人   5r:SBt|/  
brought down 接前   B0KZdBR x}  
brought forward 接上頁   hl[!4#b]K  
budget 預算   x@I(G "  
by-product 副產品   4D`T_l  
by-product sales 副產品銷售   yBPaGZ{f  
capital 股本   i7fQj, q  
capital income 資本收益   :(|;J<R%_  
capital outlay 資本支出   ]tVU$9D   
capital stock 股本   ~8-Z=-  
capital stock certificate 股票   T{iv4`'  
carried down 移後   hoc$aqP6pp  
carried forward 移下頁   >g]kbes-\  
cash 現金   kphv)a4z=  
cash account 現金賬戶   >HUU`= SC  
cash in bank 存銀行現金   SY` U]-h  
cash on delivery 交貨收款   CE$c/d[N.  
cash on hand 庫存現金   ;^Vsd\ac0  
cash payment 現金支付   L//Z\xr|  
cash purchase 現購  
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cash sale 現沽   O6^>L0'  
cashier 出?#123;員   >C`b4xQ  
cashiers check 本票   %r0yBK2uOp  
certificate of deposit 存款單折   l)glT]G3+  
certificate of indebtedness 借據   &cSTem 0  
certified check 保付支票   z\,g %u41  
certified public accountant 會計師   `5:Wv b>|  
charges 費用   =8r%zLDw  
charge for remittances 匯水手續費  
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charter 營業執照   M%d
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chartered accountant 會計師   d7y`AS@q6  
chattles 動產   ?*
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check 支票   x?:[:Hf   
che stub 支票存根   Y. ]FVq  
closed account 己結清賬戶   *v[WJ"8@  
closing 結算   vs/.'yD/C  
closing entries 結賬紀錄   +s:!\(BM  
closing stock 期末存貨   ;^}gC}tq  
closing the book 結賬   6uCa iPV  
columnar journal 多欄日記賬   x1\,WOrmK  
combination 聯合   YK/?~p9:  
commission 佣金   fQ5VRpWGn  
commodity 商品   y]B?{m``6  
common stock 普通股   , ~-"EQT  
company 公司   :A\8#]3  
compensation 賠償   ErK5iTSD  
compound interest 複利   bsw0+UY=9  
consignee 承銷人   _uuxTNN0x*  
consignment 寄銷   ugEh}3  
consignor 寄銷人   NKD<VMcqw  
consolidated balance sheet 合併資產負債表   %nQii?1`i  
consolidated profit and loss account 合併損益表   IcMfZ{H1  
consolidation 合併   ~F^( O{EG  
construction cost 營建成本   0b9;vlGq$  
construction revenue 營建收入   wfQ6J0  
contract 合同   :b[ [}'  
control account 統制賬戶   n*6Oa/JG7  
copyright 版權   lCBb0k2  
corporation 公司   r#^/qs(~  
cost 成本  
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cost accounting 成本會計   "d60IM#N?  
cost of labour 勞工成本   f"zXiUV  
cost of production 生產成本   V(
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cost of manufacture 製造成本   Yy6Mkw7X  
cost of sales 銷貨成本   5t`< KRz)I  
cost price 成本價格   l2"{uCcA  
credit 貸方   V&U1WV/  
credit note 收款通知單   kw&,<V77~  
creditor 債權人   *HFRG)[V  
crossed check 橫線支票   -xS{{"-  
current account 往來活期賬戶   095:"Gv O  
current asset 流動資產   g5X;]%:  
current liability 流動負債   'M>QA"*48E  
current profit and loss 本期損益   . }n%gc~A  
debit 借方   SFVOof#s  
debt 債務   QH:k5V~  
debtor 債務人   .UF](  
deed 契據   9P;}P !W  
deferred assets 遞延資產   E|OB9BOS  
deferred liabilities 遞延負債    n4;  
delivery 交貨   Q>Rjv.1  
delivery expense 送貨費   jnfktDV'  
delivery order 出貨單   R57>z`;  
demand draft 即期匯票   | +osEHC  
demand note 即期票據   )[&'\SOO  
demurrage charge 延期費   (jbHV.]P9  
deposit 存款   m20:{fld  
deposit slip 存款單   @X@?jj&  
depreciation 折舊    xE.K  
direct cost 直接成本   c++GnQc.  
direct labour 直接人工   P;_}n
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director 董事   l"70|~  
discount 折扣   bBwQ1,c$  
discount on purchase 進貨折扣   IE7%u92  
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