[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。   Z|;<:RKWY  
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acceptance 承兌   2WQKj9iyN  
account 賬戶   _Gs*4:  
accountant 會計員   Gr9/@U+  
accounting 會計   5\93-e  
accounting system 會計制度   @P=St\;VP  
accounts payable 應付賬款   /2}o:vLj  
accounts receivable 應收賬款   r/v'h@  
accumulated profits 累積利益   <@i.~EL  
adjusting entry ?#123;整記錄   Y g>W.wA  
adjustment ?#123;整   nk.Y#
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administration expense 管理費用   zogtIn)  
advances 預付   5/x"!Jk
 
advertising expense 廣告費   K&FGTS,  
agency 代理   :g)0-gN  
agent 代理人   50!/%  
agreement 契約   &v!=\Fig4  
allotments 分配數   dWHl<BUm  
allowance 津貼   6k6M&a  
amalgamation 合併   s( @w1tS.  
amortization 攤銷   zNSix!F  
amortized cost 應攤成本   V ]b1cDx{  
annuities 年金   5.gM] si  
applied cost 已分配成本   y,qP$5xiq  
applied expense 已分配費用   5dffFe  
applied manufacturing expense 己分配製造費用   k=w;jX&;`  
apportioned charge 攤派費用   zJ{?'kp  
appreciation 漲價   B$~oZ'4v  
article of association 公司章程   o `?0D)/O  
assessment 課稅   B;9"=0  
assets 資產   o(xRq;i  
attorney fee 律師費   =Y`P}vI]w%  
audit 審計   cBf9-k  
auditor 審計員   `5 py6,  
average 平均數   (IXiwu  
average cost 平均成本   wX}N===  
bad debt 壞賬   EtN@ 6xP  
balance 餘額   @|Z:7n6S  
balance sheet 資產負債表   *8}Y0V\s  
bank account 銀行賬戶   nb(4"|8}  
bank balance 銀行結存   B5J!&suX  
bank charge 銀行手續費   WelB+P2  
bank deposit 銀行存款   %M8Egr2|0  
bank discount 銀行貼現   [% chN/  
bank draft 銀行匯票   W-wy<<~
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bank loan 銀行借款   H <CsB  
bank overdraft 銀行透支   *]2LN$  
bankers acceptance 銀行承兌   xsK{nM6g  
bankruptcy 破產   .0]4@'  
bearer 持票人   r\]yq-_  
beneficiary 受益人   Oq"(oNG@  
bequest 遺產   /x.TF'Z*  
bill 票據   G yZYP\'S+  
bill of exchange 匯票   8+vZ9!7  
bill of lading 提單   {#q']YDe`  
bills discounted 貼現票據   2}j2Bhc  
bills payable 應付票據   T!$7:% D  
bills receivable 應收票據   =jD[A>3I  
board of directors 董事會   1@IRx{v$  
bonds 債券   OJE<2:K  
bonus 紅利   9@AGx<S1  
book value 賬面價值   3nuf3)  
bookkeeper 簿記員   M,V+bt  
bookkeeping 簿記   `}o4&$  
branch office general ledger 支店往來賬戶   J5LP#o(V  
broker 經紀人   WujIaJt-  
brought down 接前   8xhXS1  
brought forward 接上頁   $;un$ko6%  
budget 預算   j&E4|g (  
by-product 副產品   K#M h  
by-product sales 副產品銷售   P8NKpO\  
capital 股本   /2^cty.BXw  
capital income 資本收益   m%V+px  
capital outlay 資本支出   5A1oZ+C#  
capital stock 股本   T#Pz_ hAu  
capital stock certificate 股票   }]vj"!?a  
carried down 移後   Okk[}G)  
carried forward 移下頁   6QdNGpN  
cash 現金   WO*yJ`9]  
cash account 現金賬戶   dsD
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cash in bank 存銀行現金   %sC,;^wla'  
cash on delivery 交貨收款   sBuJK'  
cash on hand 庫存現金   mOwgk7s[J  
cash payment 現金支付   1_:1cF{w  
cash purchase 現購   "FQh^+  
cash sale 現沽   "M6a_rZ2W  
cashier 出?#123;員   ^vm[`M  
cashiers check 本票   [rqe;00]  
certificate of deposit 存款單折   @R otJl/>  
certificate of indebtedness 借據   c?) pn9  
certified check 保付支票   sb4)@/Q7j  
certified public accountant 會計師   ?97MW a
 
charges 費用   dgssX9g37  
charge for remittances 匯水手續費   !mBsDn(J  
charter 營業執照   0kgK~\^,.O  
chartered accountant 會計師   LoHWkNZ5:  
chattles 動產  
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check 支票   Bir}X  
che stub 支票存根   'R_U,9y`  
closed account 己結清賬戶   AX**q$'R  
closing 結算   0w\X  
closing entries 結賬紀錄   3iYz<M  
closing stock 期末存貨   [2w3c4K  
closing the book 結賬   wlqV1.K  
columnar journal 多欄日記賬   |PH]0.m5  
combination 聯合   A`(p6 H"s  
commission 佣金   ~m!>e])P?X  
commodity 商品   1E$
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common stock 普通股   S "oUE_>  
company 公司   a2/r$Tgm  
compensation 賠償   4\pA^%73  
compound interest 複利   7g ]]>  
consignee 承銷人   Z.6`O1OY}?  
consignment 寄銷   'G(N,vu[@  
consignor 寄銷人   :&yRvu  
consolidated balance sheet 合併資產負債表   1ISA^< M  
consolidated profit and loss account 合併損益表   SUD]Wl7G`r  
consolidation 合併   N(vbo  
construction cost 營建成本   XeDU ,  
construction revenue 營建收入   :Tuy]]k  
contract 合同   (/YC\x
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control account 統制賬戶   ;YZw{|gsh  
copyright 版權   &4*&L.hPM^  
corporation 公司   *(?YgV  
cost 成本   $O}gl Q  
cost accounting 成本會計   y fTnj:Fz  
cost of labour 勞工成本   0nx <f>n  
cost of production 生產成本   x(}tr27o  
cost of manufacture 製造成本   y=h2_jt  
cost of sales 銷貨成本   0O-p(L=  
cost price 成本價格   ;x^&@G8W`  
credit 貸方   "]c:V4S#`A  
credit note 收款通知單   *XH?|SV  
creditor 債權人   4L!{U@'  
crossed check 橫線支票   Jr17pu(t  
current account 往來活期賬戶   aS~k.^N  
current asset 流動資產   5mSXf"R^  
current liability 流動負債   mf}?z21v
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current profit and loss 本期損益   yWzvE:!)  
debit 借方   u"T5m  
debt 債務   LV8,nTYvE  
debtor 債務人   e}[$ =  
deed 契據   t ?bq~!X  
deferred assets 遞延資產   \!cqeg*53  
deferred liabilities 遞延負債   ~fCD#D2KU  
delivery 交貨   d0-}Xl  
delivery expense 送貨費   _9n.ir5YX  
delivery order 出貨單   Ce5 }+A}  
demand draft 即期匯票   yv3myaS  
demand note 即期票據   SNK+U"Q  
demurrage charge 延期費   xmiF!R  
deposit 存款   {g/\5Z\b  
deposit slip 存款單   <R3S{ty  
depreciation 折舊   _"WQi}
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direct cost 直接成本   qk_ s"}sS  
direct labour 直接人工   qsJA|z&6x  
director 董事   6Ir ?@O1'!  
discount 折扣   1M3U)U  
discount on purchase 進貨折扣   a S<JsB  
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