[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。   e6JT|>9A7  
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acceptance 承兌   2&Hn%q)  
account 賬戶   ? pkg1F7  
accountant 會計員   ;[}<xw3):  
accounting 會計   a$K.Or}  
accounting system 會計制度   E"{2R>mU~  
accounts payable 應付賬款   Sgy_?Y  
accounts receivable 應收賬款   S_EN,2'e  
accumulated profits 累積利益   @ a?^2X^  
adjusting entry ?#123;整記錄   j4hi
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adjustment ?#123;整   1s@% q <  
administration expense 管理費用   / 18VQ  
advances 預付   =|_{J"sv  
advertising expense 廣告費   43p0k&;-7  
agency 代理   t:?8I9d  
agent 代理人   ~ d!F|BH4  
agreement 契約   ,b/qcu_|-  
allotments 分配數   A,4 |UA?-  
allowance 津貼   paG^W&`;  
amalgamation 合併   X\dPQwas M  
amortization 攤銷   w?LDaSz\t  
amortized cost 應攤成本   Hve'Z,X  
annuities 年金   9Nkr=/I"P  
applied cost 已分配成本   3TS(il9A  
applied expense 已分配費用   hQT  p&  
applied manufacturing expense 己分配製造費用   y:>'1"2`  
apportioned charge 攤派費用   j(*ZPo>o D  
appreciation 漲價   ZI8*PX%2  
article of association 公司章程   r6#It$NU  
assessment 課稅   ^3B&E^R  
assets 資產   7@@,4_q E  
attorney fee 律師費   |9X$@R  
audit 審計   QlmZ4fT[r  
auditor 審計員   hCcAAF*I;5  
average 平均數   :@H&v%h(u  
average cost 平均成本   .*bu:FuDE  
bad debt 壞賬   ,iQRf@#W_b  
balance 餘額   [-$:XOO  
balance sheet 資產負債表   !N@d51T=N  
bank account 銀行賬戶   1oSrhUTy  
bank balance 銀行結存   86BY032H  
bank charge 銀行手續費   q4~w D  
bank deposit 銀行存款   [A.ix}3mm  
bank discount 銀行貼現   eA$wJ$*   
bank draft 銀行匯票   (<"uV%1  
bank loan 銀行借款   ^=lh|C\#  
bank overdraft 銀行透支   gq^j-!Q)Q<  
bankers acceptance 銀行承兌   /4}B}"`Sl=  
bankruptcy 破產   S-$N!G~!  
bearer 持票人   %%dQIlF  
beneficiary 受益人   z!<X{& e  
bequest 遺產   S?M'JoYy  
bill 票據   2;z~xR  
bill of exchange 匯票   ]&dU%9S  
bill of lading 提單   v|&Nh?r  
bills discounted 貼現票據   d\_$Nb*  
bills payable 應付票據   \.`;p  
bills receivable 應收票據   e;kH,fHUI3  
board of directors 董事會   5a PPq~%  
bonds 債券   ey~5DY7  
bonus 紅利   yyj?hR@rZ  
book value 賬面價值   C`Oc%~UkC  
bookkeeper 簿記員   BXCB/:0  
bookkeeping 簿記   E,/<;  
branch office general ledger 支店往來賬戶   DhVF^=x$  
broker 經紀人   QQnpy.`:/  
brought down 接前   O_M2Axm  
brought forward 接上頁   :?*|Dp1  
budget 預算   Ju"*;/  
by-product 副產品   M_+"RKp  
by-product sales 副產品銷售   94>EA/+Ek  
capital 股本   j0XS12eM  
capital income 資本收益   ?51Y&gOEZ  
capital outlay 資本支出   /.{q
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capital stock 股本   %]2hxTV  
capital stock certificate 股票   N}j]S{j}'  
carried down 移後   UcHe"mn  
carried forward 移下頁   eY N=?  
cash 現金   NM`5hd{  
cash account 現金賬戶   CTG:C5OK  
cash in bank 存銀行現金   PLkwtDi+&  
cash on delivery 交貨收款   RWe$ZZSz!
 
cash on hand 庫存現金   ,#u"$Hz8p  
cash payment 現金支付   Q=,6W:j  
cash purchase 現購   Hz*5ZIw  
cash sale 現沽   *CIR$sS  
cashier 出?#123;員   Mj guH5Uy  
cashiers check 本票   !>,\KxnM  
certificate of deposit 存款單折   .d JX,^  
certificate of indebtedness 借據   C V{kP8#  
certified check 保付支票   "}ms|  
certified public accountant 會計師   JZa^GW:YQh  
charges 費用   Z8X=Md8=  
charge for remittances 匯水手續費   Aa.eu=@I  
charter 營業執照   &zxqVI$4  
chartered accountant 會計師   ko2T9NI:S  
chattles 動產   R 2{kS  
check 支票   '@ $L}C#OI  
che stub 支票存根   1[; 7Ay  
closed account 己結清賬戶   ,
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closing 結算   )}/ ycTs  
closing entries 結賬紀錄   xzZ2?zWi  
closing stock 期末存貨   k3HPY}-  
closing the book 結賬   z frEM  
columnar journal 多欄日記賬   9_h V1:  
combination 聯合   Skbd'j  
commission 佣金   EO_:C9=d{  
commodity 商品   D<16m<b  
common stock 普通股   DFk0"+Ky  
company 公司   SH00
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compensation 賠償   <r@w`G  
compound interest 複利   ~yGD("X  
consignee 承銷人   .+@;gVZx1  
consignment 寄銷   0Z m^6T  
consignor 寄銷人   &}:]uC  
consolidated balance sheet 合併資產負債表   [1LlzCAFBw  
consolidated profit and loss account 合併損益表   (R9{wGV [  
consolidation 合併   `/"rs@  
construction cost 營建成本   oc^j<!Rh  
construction revenue 營建收入   +2KYtyI  
contract 合同   2 `Ojw_$W7  
control account 統制賬戶   *NC9S,eSP  
copyright 版權   | #>:@{X<  
corporation 公司   i40'U?eG~6  
cost 成本   ef Moi'v  
cost accounting 成本會計   <T3v|\6~H  
cost of labour 勞工成本   mm l`,t8  
cost of production 生產成本   K1gZ>FEY|N  
cost of manufacture 製造成本   (}#8$ )  
cost of sales 銷貨成本   A =PJg!  
cost price 成本價格   /O^aFIxk  
credit 貸方   uZg[PS=@!X  
credit note 收款通知單   dr[sSBTY"  
creditor 債權人   g5YDRL!Wh  
crossed check 橫線支票   e#5LBSP  
current account 往來活期賬戶   j_\?ampF  
current asset 流動資產   3w>S?"W#  
current liability 流動負債   lWR".  
current profit and loss 本期損益   9tMaOm  
debit 借方   xpO'.xEs  
debt 債務   YUGEGXw  
debtor 債務人   ki8;:m4  
deed 契據   SyB2A\A  
deferred assets 遞延資產   ]RvFn~E!s  
deferred liabilities 遞延負債   mr
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delivery 交貨   v
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delivery expense 送貨費   BM vG
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delivery order 出貨單   n&n WY+GEo  
demand draft 即期匯票   pz hPEp;  
demand note 即期票據   qdOUvf  
demurrage charge 延期費   pkKcTY1Fx  
deposit 存款   O7Z?y*  
deposit slip 存款單   -5 Q gJ  
depreciation 折舊   fHLt{!O  
direct cost 直接成本   GBvgVX<  
direct labour 直接人工   5Y3L  
director 董事   YAc~,N
 
discount 折扣   7~I*u6zY  
discount on purchase 進貨折扣   vg"$&YX9"  
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