[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。   EP7AP4  
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acceptance 承兌   cy~oPj]j  
account 賬戶   `0#H]=$2h  
accountant 會計員   Ul Mi.;/^  
accounting 會計   ?a/n<V '  
accounting system 會計制度   \)m"3yY  
accounts payable 應付賬款   AH{^spD{7,  
accounts receivable 應收賬款   \|Dei);k  
accumulated profits 累積利益   @{Py%  
adjusting entry ?#123;整記錄   ? )3jqQ.  
adjustment ?#123;整   JhR W[~  
administration expense 管理費用   l54|Q  
advances 預付   iz}sM>^  
advertising expense 廣告費   L&Qi@D0P  
agency 代理   "PpjoM ~  
agent 代理人   N b3$4(F  
agreement 契約   INMP"1  
allotments 分配數   k3@HI|  
allowance 津貼   0o&}mKe  
amalgamation 合併   UCqs}U8  
amortization 攤銷   M:ai<TZ]  
amortized cost 應攤成本   B!aK  
annuities 年金   ?)tK!'  
applied cost 已分配成本   e-D4'lu  
applied expense 已分配費用   r>qA $zD^  
applied manufacturing expense 己分配製造費用   ipKG !  
apportioned charge 攤派費用   2f:Mm'XdB  
appreciation 漲價   XKLF8~y8A  
article of association 公司章程   q"aPJ0ni'  
assessment 課稅   c8'Cq7  
assets 資產   9Yw]Y5l   
attorney fee 律師費   ^>r^3C)_-  
audit 審計   r2 5Z`X Z  
auditor 審計員   @eQld\h'  
average 平均數   w;`m- 9<Y  
average cost 平均成本   Ex($  
bad debt 壞賬   _GbE^  
balance 餘額   &y:CW>T$/X  
balance sheet 資產負債表   /BHepD }  
bank account 銀行賬戶   1 ycc5=.  
bank balance 銀行結存   |ViU4&d*  
bank charge 銀行手續費   QdDtvJLf  
bank deposit 銀行存款   MguL$W&l  
bank discount 銀行貼現   A1JzW)B  
bank draft 銀行匯票   LR$z0rDEM  
bank loan 銀行借款   6 nGY^  
bank overdraft 銀行透支   g_D-(J`IK,  
bankers acceptance 銀行承兌   $@87?Ab  
bankruptcy 破產   |"}4*V_*  
bearer 持票人   l`rC0kJ]  
beneficiary 受益人   PvOC5b  
bequest 遺產   jEU'.RBN%  
bill 票據   I($,9|9F  
bill of exchange 匯票   <NQyP{p  
bill of lading 提單   {fG|_+tl3o  
bills discounted 貼現票據   _5\AS+[x  
bills payable 應付票據   ~ v1W  
bills receivable 應收票據   $j`<SxJ>  
board of directors 董事會   Fd!iQ  
bonds 債券   2lz {_9  
bonus 紅利   zHxmA  
book value 賬面價值   {,V$ *  
bookkeeper 簿記員   u:4["ViC  
bookkeeping 簿記   DPPS?~Pq  
branch office general ledger 支店往來賬戶   %aLCH\e  
broker 經紀人   w#{l4{X|  
brought down 接前   FX 1C e  
brought forward 接上頁   Iu6W=A  
budget 預算   L[]^{ O
 
by-product 副產品   $HRed|*.C  
by-product sales 副產品銷售   |9]PtgQv7  
capital 股本   %1jdiHTaL  
capital income 資本收益    RSH/l;ii  
capital outlay 資本支出   !1-&Y'+  
capital stock 股本   +v1-.z  
capital stock certificate 股票   y*KC*/'"  
carried down 移後   {"4<To]z  
carried forward 移下頁   2 zl~>3S  
cash 現金   s-5wbi.C  
cash account 現金賬戶   $eCGez<E  
cash in bank 存銀行現金   >x?2F z.  
cash on delivery 交貨收款   0o;~~\fq.  
cash on hand 庫存現金   <UAP~RH{  
cash payment 現金支付   pDhY%w#  
cash purchase 現購   4.k`[q8  
cash sale 現沽   C >kmIw'  
cashier 出?#123;員   {jG.=}/Dk  
cashiers check 本票   C*j9Iaj  
certificate of deposit 存款單折   u[mY!(>nQ  
certificate of indebtedness 借據   p)z-W(  
certified check 保付支票   qp1\I$Y  
certified public accountant 會計師   >e_%M50  
charges 費用   ^ +a  
charge for remittances 匯水手續費   9i[4"&K  
charter 營業執照   ;r@!a!NLB  
chartered accountant 會計師   l qXc  
chattles 動產   W2n*bNI  
check 支票   D@5s8xv  
che stub 支票存根   iha9!kf  
closed account 己結清賬戶   {0fz9"|U  
closing 結算   uA
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closing entries 結賬紀錄   Uir*%*4:  
closing stock 期末存貨   (7ijt  
closing the book 結賬   Xvq^1Y?  
columnar journal 多欄日記賬   FRS
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combination 聯合   Y'&8L'2Z[  
commission 佣金   ,M{Q}:$+4  
commodity 商品   .o"<N  
common stock 普通股   [lOf|^9  
company 公司   W7W3DBKtSm  
compensation 賠償   ;fkSrdj  
compound interest 複利   W{\EE[XhCf  
consignee 承銷人   c G*(C
  
consignment 寄銷   /Bm#`?(ia  
consignor 寄銷人   2J&XNV^tJ  
consolidated balance sheet 合併資產負債表   m
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consolidated profit and loss account 合併損益表   "kU>~~y,  
consolidation 合併   QK'`=MU  
construction cost 營建成本   5<^'Cy
 
construction revenue 營建收入   'hy?jQ'|e  
contract 合同   ?^Pq/V
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control account 統制賬戶   U ~CdU  
copyright 版權   8T<@ @6`T  
corporation 公司   iT[oKD0)  
cost 成本   99a\MH`^  
cost accounting 成本會計   }D Z)W0RDe  
cost of labour 勞工成本   SF"#\{cjj  
cost of production 生產成本   Jxn3$  
cost of manufacture 製造成本   PE|PwqX  
cost of sales 銷貨成本   d4% `e&K]'  
cost price 成本價格   /Ht/F)&P  
credit 貸方   )7k&`?Mh  
credit note 收款通知單   CJm.K  
creditor 債權人   / =-6:L  
crossed check 橫線支票   au,jAk  
current account 往來活期賬戶   U>in 2u9  
current asset 流動資產   !5 ? m  
current liability 流動負債   /%5_~Jkr,  
current profit and loss 本期損益   %N>\:85?  
debit 借方   MSK'2+1T@g  
debt 債務   Q:pzL "bT  
debtor 債務人   =?HzNA$yh  
deed 契據   W _J&M4  
deferred assets 遞延資產   _yNT=#/  
deferred liabilities 遞延負債   Ri;=aZ5m  
delivery 交貨   Z@}sCZ=#A  
delivery expense 送貨費   WN$R[N  
delivery order 出貨單   >dyhox2*"  
demand draft 即期匯票   |PI)A`  
demand note 即期票據   C1KfXC*|L  
demurrage charge 延期費   wLY#dm  
deposit 存款   IKGTsA;  
deposit slip 存款單   "/Om}*VhD  
depreciation 折舊   B;SzuCW  
direct cost 直接成本   H_Iim[v#  
direct labour 直接人工   1;aF5~&  
director 董事   75kKDR}6  
discount 折扣   ';&0~[R[  
discount on purchase 進貨折扣   sZ]'DH&_(  
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