[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。   P`Wf'C^h  
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acceptance 承兌   $TW+LWb   
account 賬戶   aRb:.\ \zc  
accountant 會計員   )( jNd&H  
accounting 會計   RBojT   
accounting system 會計制度   j`-y"6)  
accounts payable 應付賬款   5T@'2)BI=  
accounts receivable 應收賬款   f(ec/0W  
accumulated profits 累積利益   q9Opa2  
adjusting entry ?#123;整記錄   Ku\#Wj|YrP  
adjustment ?#123;整   Q X5#$-H@  
administration expense 管理費用   uN^qfJ'@ >  
advances 預付   g,]5&C T3v  
advertising expense 廣告費   4 !RI2?4V  
agency 代理   ,OFr]74\  
agent 代理人   qk{UO <  
agreement 契約   ;;J98G|1  
allotments 分配數   iKTU28x  
allowance 津貼   42[:s:  
amalgamation 合併   NGD2z.  
amortization 攤銷   ?d`+vHK
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amortized cost 應攤成本   :s985sEv  
annuities 年金   ;,hoX6D$
 
applied cost 已分配成本   ${:$jX[  
applied expense 已分配費用   :1  
applied manufacturing expense 己分配製造費用   G:s:NXy^  
apportioned charge 攤派費用   ?'_7#0R_0  
appreciation 漲價   ?4||L8j2^  
article of association 公司章程   Qvg"5_26v  
assessment 課稅   'r <BaL  
assets 資產   `r bqYU0  
attorney fee 律師費   S#z8H+'  
audit 審計   &l*dYzqq  
auditor 審計員   . zMM86c  
average 平均數   q`K-T_<  
average cost 平均成本   i*E`<9  
bad debt 壞賬   Ln -?/[E  
balance 餘額   'aWZ#GS*  
balance sheet 資產負債表   )Ea_:
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bank account 銀行賬戶   u1Yp5jp^K  
bank balance 銀行結存   I,uu>-  
bank charge 銀行手續費   f __WnW5h  
bank deposit 銀行存款   Qz$Dv@*y\  
bank discount 銀行貼現   K1WoIv<Ym  
bank draft 銀行匯票   !`U<RlK7  
bank loan 銀行借款   \r9%;?f  
bank overdraft 銀行透支   6)YNjh.{*  
bankers acceptance 銀行承兌   0'}?3/u-
 
bankruptcy 破產   }&hgedx  
bearer 持票人   (6^k;j  
beneficiary 受益人   -$ft `Ih  
bequest 遺產   Vb#@o)z  
bill 票據   $q+`GXc-  
bill of exchange 匯票   JNl+UH:.  
bill of lading 提單   $yK!Q)e:  
bills discounted 貼現票據   A^pp'{ !.  
bills payable 應付票據   ZEJadR  
bills receivable 應收票據   [63;8l
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board of directors 董事會   za/#R_%p  
bonds 債券   >Tx;<G  
bonus 紅利   =^M t#h."  
book value 賬面價值   X*q C:]e  
bookkeeper 簿記員   <\mc|p"  
bookkeeping 簿記   ?d)|vX3Uf  
branch office general ledger 支店往來賬戶   9Q1GV>j>B  
broker 經紀人   %l
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brought down 接前   Oei2,3l,?  
brought forward 接上頁   RV(z>XM  
budget 預算   ,~iAoxD5jY  
by-product 副產品   @>j \~<%  
by-product sales 副產品銷售   *xC '  
capital 股本   4BtdN-T}b  
capital income 資本收益   o>tT!8rH  
capital outlay 資本支出   dfcG'+RU}  
capital stock 股本   0E[Se|!  
capital stock certificate 股票   I\23as0q  
carried down 移後   ^w\uOd`  
carried forward 移下頁   SLo/7 $rct  
cash 現金   ?O?~|nI  
cash account 現金賬戶   z\5Nni/~6D  
cash in bank 存銀行現金   z+I-3v  
cash on delivery 交貨收款   bb/MnhB  
cash on hand 庫存現金   x"80c(i  
cash payment 現金支付   h`j gF  
cash purchase 現購   PEl]HI_H  
cash sale 現沽   NBYE#Uih  
cashier 出?#123;員   4UkLvL1x  
cashiers check 本票   ,
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certificate of deposit 存款單折   RGLqn{<V  
certificate of indebtedness 借據   6u}NI!he  
certified check 保付支票   8< -Vkr  
certified public accountant 會計師   N';lc:Ah~  
charges 費用   (?[cDw/{J:  
charge for remittances 匯水手續費   I,;)pWX=@  
charter 營業執照   @=c='V]  
chartered accountant 會計師   1gJ!!SHPo  
chattles 動產   uBgHtjmae  
check 支票   E>D@#I>  
che stub 支票存根   KRe=n3 1  
closed account 己結清賬戶   .Ps;O  
closing 結算   m+"%J d{q  
closing entries 結賬紀錄   4+gA/<  
closing stock 期末存貨    &i!]  
closing the book 結賬   W =m_G]"L  
columnar journal 多欄日記賬   NM Ajt>t  
combination 聯合   {Se9
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commission 佣金   NU[{oI<a  
commodity 商品   !%@{S8IP.v  
common stock 普通股   jG CW^#GE  
company 公司   \zwb>^  
compensation 賠償   QPEv@laM  
compound interest 複利   jp]JFh;3  
consignee 承銷人   zZHsS$/  
consignment 寄銷   4J1Q])G9  
consignor 寄銷人   ijB,Q>TgO  
consolidated balance sheet 合併資產負債表   E=d[pI,e  
consolidated profit and loss account 合併損益表   HPQ,tlp6j  
consolidation 合併   Me>'QVr  
construction cost 營建成本   5UbVg  
construction revenue 營建收入   M ~IiJ9{  
contract 合同   ;Z*RCuwg  
control account 統制賬戶   b4wJnmC8  
copyright 版權   z6qC6Ck|  
corporation 公司   K\q/JuDfc  
cost 成本    lzuZv$K  
cost accounting 成本會計   "e"`Or  
cost of labour 勞工成本   ? 6l::M  
cost of production 生產成本   ov~m?Y]h  
cost of manufacture 製造成本   wSK?mS6  
cost of sales 銷貨成本   ,3j*D+  
cost price 成本價格   BR=Yte /  
credit 貸方   2i)y'+s  
credit note 收款通知單   5a/)
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creditor 債權人   oCr
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crossed check 橫線支票   pqK3u)  
current account 往來活期賬戶   e_TM#J(3  
current asset 流動資產   {IVqV6:  
current liability 流動負債   u=[oo@Rk`  
current profit and loss 本期損益   `dK\VK^  
debit 借方   M: 6cma5  
debt 債務   ^=ikxZyO  
debtor 債務人   w  <ID<  
deed 契據   1\p
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deferred assets 遞延資產   [ I

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deferred liabilities 遞延負債   P<hqr;  
delivery 交貨   jc<3\
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delivery expense 送貨費   vC7sJIch2<  
delivery order 出貨單   8/CGg_C1  
demand draft 即期匯票   = 7?'S#  
demand note 即期票據   4)I SRR  
demurrage charge 延期費   l;2bBx7vW  
deposit 存款   <O WPG,  
deposit slip 存款單   aE"t['  
depreciation 折舊   4*3vZ6lhu  
direct cost 直接成本   HUJ $e2[  
direct labour 直接人工   x>@U qUJV  
director 董事   gLH(Wr~(a  
discount 折扣   JnZxP> 2B  
discount on purchase 進貨折扣   rcK*",>  
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