[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。   k-a1^K3  
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acceptance 承兌   C[<{>fl)  
account 賬戶   fPHV]8Ft|  
accountant 會計員   :!l.ze{F  
accounting 會計   Y-Q)sv  
accounting system 會計制度   x${C[gxq9F  
accounts payable 應付賬款   T[^&ZS]s  
accounts receivable 應收賬款   y9?*H?f,  
accumulated profits 累積利益   cLp_\\  
adjusting entry ?#123;整記錄   "=n%L +6 %  
adjustment ?#123;整   [TQYu:e  
administration expense 管理費用   ovOV&Zt  
advances 預付   JBA{i45x  
advertising expense 廣告費   W!T[ ^+  
agency 代理   P=1Ku|k  
agent 代理人   4[#)p}V  
agreement 契約   lz6CK  
allotments 分配數   Ip`1Wv_  
allowance 津貼   \a7m!v  
amalgamation 合併   %]Nm'"Y`U  
amortization 攤銷   n:B)
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amortized cost 應攤成本   )X," NJG  
annuities 年金   k>Fw2!mA^  
applied cost 已分配成本   J/D~]U  
applied expense 已分配費用   =BN<)f^*s  
applied manufacturing expense 己分配製造費用   QHja4/
 
apportioned charge 攤派費用   * ;McX  
appreciation 漲價   \D'mo  
article of association 公司章程   Gh.?6kuh  
assessment 課稅   TghT{h@  
assets 資產   shL_{}  
attorney fee 律師費   _VjaTw8iM  
audit 審計   so1  
auditor 審計員   5D=U.UdR  
average 平均數   @aN~97 H\  
average cost 平均成本   cAGM|%  
bad debt 壞賬   S&-F(#CF^  
balance 餘額   N.+A-[7,W  
balance sheet 資產負債表   >TM{2b,(p  
bank account 銀行賬戶   6iXV  
bank balance 銀行結存   y{<js!au  
bank charge 銀行手續費   h5T~dGRlR  
bank deposit 銀行存款   ?Fl O,|   
bank discount 銀行貼現   TD *AFR3Oz  
bank draft 銀行匯票   o<p4r}*AVJ  
bank loan 銀行借款   sw}^@0ua=  
bank overdraft 銀行透支   qc.TYp  
bankers acceptance 銀行承兌   (e~9T MY  
bankruptcy 破產   +~Y oP>  
bearer 持票人   \v+c.  
beneficiary 受益人   !gV{[j?~zr  
bequest 遺產   Drf Au  
bill 票據   }@jJv||  
bill of exchange 匯票   (VmFYNt&  
bill of lading 提單   (pM&eow}  
bills discounted 貼現票據   O(-6Zqk8Q  
bills payable 應付票據   b@=H$"  
bills receivable 應收票據   t~dK\>L  
board of directors 董事會   b?cO+PY01  
bonds 債券   ZwY mR=  
bonus 紅利   Il>o60u1  
book value 賬面價值   w;(=wN\  
bookkeeper 簿記員   =Ez@kTvOs  
bookkeeping 簿記   ^~TE$i<  
branch office general ledger 支店往來賬戶   Q(Q?L5  
broker 經紀人   AB0}6g^O  
brought down 接前   ;5
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brought forward 接上頁   :6%ivS  
budget 預算   *kZH~]  
by-product 副產品   B 5qy4MFWs  
by-product sales 副產品銷售   ge%QbU1J  
capital 股本   q9VBK(,X  
capital income 資本收益   D-t!{LA  
capital outlay 資本支出   pbqk  
capital stock 股本   3G 5xIr6   
capital stock certificate 股票   [~cz|C#  
carried down 移後   })kx#_o]'d  
carried forward 移下頁   m+7%]$  
cash 現金   )+Z.J]$O-  
cash account 現金賬戶   Eb6cL`#N  
cash in bank 存銀行現金   ek/zQM@%  
cash on delivery 交貨收款   F4"bMN   
cash on hand 庫存現金   0|K<$e6IH  
cash payment 現金支付   xzfugW  
cash purchase 現購   k#~oagW_Gw  
cash sale 現沽   "X!1^)W-8  
cashier 出?#123;員   Sfc,F8$&N  
cashiers check 本票   ps8tr:T^=  
certificate of deposit 存款單折   9m_~Zs}Z  
certificate of indebtedness 借據   0t"Iq71/  
certified check 保付支票   y4 ]5z/  
certified public accountant 會計師   Unq~lt%2  
charges 費用   1 |)
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charge for remittances 匯水手續費   v@2@9/  
charter 營業執照   [4bE"u  
chartered accountant 會計師   hMvJNI6O  
chattles 動產   9C Ki$L  
check 支票   wL]#]DiE  
che stub 支票存根   mea} 9]c  
closed account 己結清賬戶   }wBpBw2J  
closing 結算    @e\ @EW  
closing entries 結賬紀錄   I1s= =  
closing stock 期末存貨   JV4fL~  
closing the book 結賬   sKs`gi2  
columnar journal 多欄日記賬   `D=d!!1eUi  
combination 聯合   l=Jw6F+5  
commission 佣金   w@6y.v1I{  
commodity 商品   7B5b +  
common stock 普通股   ,!,M'<?"  
company 公司   u#y)+A2&!  
compensation 賠償   )a'`  
compound interest 複利   ^5?|Dj  
consignee 承銷人   r|
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consignment 寄銷   pXBh^  
consignor 寄銷人   UH+#Nel+!  
consolidated balance sheet 合併資產負債表   }.WO=IZ  
consolidated profit and loss account 合併損益表   X Dyo=A]  
consolidation 合併   /F|VYl^_  
construction cost 營建成本   {]0T  
construction revenue 營建收入   \UM&|yk:  
contract 合同   m#O; 1/P  
control account 統制賬戶   2 w! 0$  
copyright 版權   &%)F5PT  
corporation 公司   :f_oN3F p  
cost 成本   :9x]5;ma  
cost accounting 成本會計   |f1^&97=+  
cost of labour 勞工成本   c(b`eUOO  
cost of production 生產成本   >o&%via}  
cost of manufacture 製造成本   M$>Nd6,@N  
cost of sales 銷貨成本   0
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cost price 成本價格   Y,, Z47% E  
credit 貸方   8WpNlB+:{  
credit note 收款通知單   ''!j:49  
creditor 債權人   hPGDN\#LD  
crossed check 橫線支票   Y$)y:.2#  
current account 往來活期賬戶   QGGBI Ku   
current asset 流動資產   w}(pc}^U  
current liability 流動負債   Buq(L6P9r  
current profit and loss 本期損益   0jxXUWO  
debit 借方   ]-a
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debt 債務   'gD./|Z0  
debtor 債務人   i|/G!ht^e  
deed 契據   n
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deferred assets 遞延資產   pX!T; Re;  
deferred liabilities 遞延負債   BNr%Q:Q  
delivery 交貨   P
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delivery expense 送貨費   k.)YFKi  
delivery order 出貨單   P%vouC0W  
demand draft 即期匯票   K$:btWSm  
demand note 即期票據    z.2UZ%:  
demurrage charge 延期費   )S`Yl;oL  
deposit 存款   9asA-'fZ  
deposit slip 存款單   #(a; w  
depreciation 折舊   8NE[L#k  
direct cost 直接成本   O ]-8 %  
direct labour 直接人工   ~+Cl9:4T  
director 董事   v/$<#2|  
discount 折扣   I*a.!/$)  
discount on purchase 進貨折扣   9oP  
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