[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。   4*Y`Pn@  
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acceptance 承兌   7FYq6wi  
account 賬戶   &~MM\,KML  
accountant 會計員  
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accounting 會計   y/\0qQ/  
accounting system 會計制度   k "Qr  
accounts payable 應付賬款   8_h:_7e  
accounts receivable 應收賬款   E8Y (C_:s  
accumulated profits 累積利益   EA =EcUf'  
adjusting entry ?#123;整記錄   .Z #8,<+  
adjustment ?#123;整   /8Xd2-  
administration expense 管理費用   1!"iN~  
advances 預付   rIRkXO)  
advertising expense 廣告費   g5>c-i  
agency 代理   L8.u7(-#  
agent 代理人   K[s!3.u  
agreement 契約   ;>jLRx<KC  
allotments 分配數   FS^ie|8{D-  
allowance 津貼   {Hr P;)  
amalgamation 合併   !IAd.<,  
amortization 攤銷   u[b0MNE~  
amortized cost 應攤成本   *;!p#qL  
annuities 年金   RuBL_Vi  
applied cost 已分配成本  
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applied expense 已分配費用   QKt+Orz  
applied manufacturing expense 己分配製造費用   skzTw66W.  
apportioned charge 攤派費用   ,Z aPY  
appreciation 漲價   bQBYzvd  
article of association 公司章程   88~lP7J  
assessment 課稅   wU(N<9  
assets 資產   =CGB}qU l0  
attorney fee 律師費   n\'@]qG)Z4  
audit 審計   K
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auditor 審計員   S<=
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average 平均數   {cMf_qQ  
average cost 平均成本   68YJ@(iS  
bad debt 壞賬   c,FhI~>R  
balance 餘額   O od?ifA  
balance sheet 資產負債表   3lG=.yD  
bank account 銀行賬戶   OJTEvb6nPg  
bank balance 銀行結存   OaCp3No  
bank charge 銀行手續費   QbG`F8dj  
bank deposit 銀行存款   %o4HCzId<  
bank discount 銀行貼現   rwCjNky!  
bank draft 銀行匯票   a/s6|ri`0  
bank loan 銀行借款   5l,Q=V^@l  
bank overdraft 銀行透支   b]XDfe  
bankers acceptance 銀行承兌   n^:Wc[[m  
bankruptcy 破產   g)UYpi?p-}  
bearer 持票人   OYwH$5  
beneficiary 受益人   hJasnY7  
bequest 遺產   C Y
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bill 票據   M%@=BT  
bill of exchange 匯票   lgei<\6~n5  
bill of lading 提單   q@8j[15  
bills discounted 貼現票據   VSQxlAGk@  
bills payable 應付票據   n=tg{_9f%  
bills receivable 應收票據   / Q*c
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board of directors 董事會   t]PO4GA  
bonds 債券   I$vM )+v=  
bonus 紅利   ,.PW qfb  
book value 賬面價值   w$)E#|i  
bookkeeper 簿記員   BBUXoz  
bookkeeping 簿記   *oP&'$P  
branch office general ledger 支店往來賬戶   Tt*n.HA  
broker 經紀人   e
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brought down 接前   WzxDnd<B  
brought forward 接上頁   F2k)hG*|{  
budget 預算   \5=fC9*G  
by-product 副產品   m(c5g[6nO  
by-product sales 副產品銷售   L.1pO2zPe  
capital 股本   :.%Hu9=GL  
capital income 資本收益   "i3Q)$"S  
capital outlay 資本支出   T.R (  
capital stock 股本   A"`(^#a  
capital stock certificate 股票   i[x;k;m2q  
carried down 移後   2O~I.(9(  
carried forward 移下頁   }iF"&b0n"  
cash 現金   ~.'NG? %7P  
cash account 現金賬戶   ecgGl,{  
cash in bank 存銀行現金   n^m6m%J)  
cash on delivery 交貨收款   a}]zwV&  
cash on hand 庫存現金   KXy|Si8w  
cash payment 現金支付   -+#g.1UL/  
cash purchase 現購   zZ\2fKrpg  
cash sale 現沽   \%ZF<sVW  
cashier 出?#123;員   9azk(OL6  
cashiers check 本票   #H1ng<QV  
certificate of deposit 存款單折   I];Hx'/<~  
certificate of indebtedness 借據   !`-/E']/  
certified check 保付支票   =W Q_5}  
certified public accountant 會計師   std4Nyp  
charges 費用   beM}({:`  
charge for remittances 匯水手續費   Z*Qra4GBl]  
charter 營業執照   QX$i ]y%S  
chartered accountant 會計師   R0v5mD$:G  
chattles 動產   &%/kPF~<  
check 支票   9G'Q3? z  
che stub 支票存根   ua- cX3E  
closed account 己結清賬戶   7k>sE  
closing 結算   ,:!dqonn  
closing entries 結賬紀錄   m+J3t@$  
closing stock 期末存貨   t6)wR  
closing the book 結賬   Zk.LGYz  
columnar journal 多欄日記賬   5YG?m{hyn_  
combination 聯合   tE: m& ;I  
commission 佣金   k^IC"pUc  
commodity 商品   9V%
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common stock 普通股   #sq$i  
company 公司   >/DyR+?>4  
compensation 賠償   |<n+ 6  
compound interest 複利   [foZO&+!  
consignee 承銷人   ,\FJVS;NeJ  
consignment 寄銷   b%fn1Ag9  
consignor 寄銷人   'b* yYX<  
consolidated balance sheet 合併資產負債表   M)U 32gI:  
consolidated profit and loss account 合併損益表   coxMsDs  
consolidation 合併   54Baz  
construction cost 營建成本   lF\oEMd*  
construction revenue 營建收入   [V5ebj:6w  
contract 合同   [7~ !M*o9  
control account 統制賬戶   _:,:U[@Vz  
copyright 版權   ">G|\_ZF  
corporation 公司   CjtXU=}A  
cost 成本   2B# ]z  
cost accounting 成本會計   *\Y \$w  
cost of labour 勞工成本   !6pOY*> j  
cost of production 生產成本   ^fLePsmd  
cost of manufacture 製造成本   5Z7<X2  
cost of sales 銷貨成本  
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cost price 成本價格   1r?<1vh:z  
credit 貸方   K>h=  
credit note 收款通知單   Wh:SZa|  
creditor 債權人   Y d4J:  
crossed check 橫線支票   i'5Q.uX  
current account 往來活期賬戶   1A4!zqT;  
current asset 流動資產   _91g=pM   
current liability 流動負債   t]~Lo3  
current profit and loss 本期損益   9ZL3p!  
debit 借方   _( }{=:M?  
debt 債務   /3!
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debtor 債務人   ey@]B5  
deed 契據   #cqia0.H  
deferred assets 遞延資產   <|NP!eMsw8  
deferred liabilities 遞延負債   SsDe\"?Q  
delivery 交貨   [<Wo7G1s  
delivery expense 送貨費   iw\RQ 0  
delivery order 出貨單   y#:_K(A" k  
demand draft 即期匯票   )v-sde\  
demand note 即期票據   }@Ij}Ab>  
demurrage charge 延期費   FY [WdZDZ  
deposit 存款   k[]B P4  
deposit slip 存款單   Fg)Iw<7_2  
depreciation 折舊   3[E3]]OVa  
direct cost 直接成本   C:/O]slH  
direct labour 直接人工   7u!i)<pn  
director 董事   #YM5P  
discount 折扣   n jv
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discount on purchase 進貨折扣   -aDGXQM{~  
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