[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。   Q'&oSPXSDd  
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acceptance 承兌   X4lz?Y:*  
account 賬戶   5EIh5Y EU>  
accountant 會計員   ub6=
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accounting 會計   mHUQtGAVQ  
accounting system 會計制度   [&y{z-D>  
accounts payable 應付賬款   1pVagLlb:7  
accounts receivable 應收賬款   _1f!9ghT\  
accumulated profits 累積利益   hkee,PiiP  
adjusting entry ?#123;整記錄   E=3<F_3W  
adjustment ?#123;整   1p<m>s=D=e  
administration expense 管理費用   M;,Q8z%  
advances 預付   9^<t0oY  
advertising expense 廣告費   t0d1??G  
agency 代理   KQj5o>} 6  
agent 代理人   YgCJ s;  
agreement 契約   OW
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allotments 分配數   V.6h6B!vB  
allowance 津貼   %:sQ[^0  
amalgamation 合併   ds,NNN<HW  
amortization 攤銷   D|@*HX@_Xp  
amortized cost 應攤成本   v{"$:Z ow  
annuities 年金   U@
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applied cost 已分配成本   <T+)~&g$  
applied expense 已分配費用   M3c-/7
 
applied manufacturing expense 己分配製造費用   >uN{cohs  
apportioned charge 攤派費用   D$d8u=S  
appreciation 漲價   $+!/=8R)  
article of association 公司章程   x4Mq{MrWp  
assessment 課稅   -uXf?sTV  
assets 資產   V6B`q;lA  
attorney fee 律師費   R$IxR=hMx  
audit 審計   Cb5;l~}L  
auditor 審計員   9aFu51  
average 平均數   Eq=~SO%  
average cost 平均成本   lM~ 3yBy  
bad debt 壞賬   c"Ddw'?e  
balance 餘額   gE]6]L  
balance sheet 資產負債表   L\)ssOuh  
bank account 銀行賬戶   sa$CCQ  
bank balance 銀行結存   U ,Ya^2h%  
bank charge 銀行手續費   zgXg-cr  
bank deposit 銀行存款   a,i k=g  
bank discount 銀行貼現   bfcQ( m5  
bank draft 銀行匯票   N"1o> !  
bank loan 銀行借款   ^<49NUB>  
bank overdraft 銀行透支   PTrKnuM\J_  
bankers acceptance 銀行承兌   e`9d&"  
bankruptcy 破產   YE
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bearer 持票人   jR[VPm=  
beneficiary 受益人   GdHFgxI  
bequest 遺產   Hd]o?q\  
bill 票據   2wLnRP`*  
bill of exchange 匯票   ix2V?\  
bill of lading 提單   .}!"J`{W  
bills discounted 貼現票據   m:&go2Y  
bills payable 應付票據   blO(Th&  
bills receivable 應收票據   /9T.]H~  
board of directors 董事會    |Hx#Uk#  
bonds 債券   B;x5os  
bonus 紅利   (7Su{ tq  
book value 賬面價值   Od_xH
 
bookkeeper 簿記員   {\zTE1X9  
bookkeeping 簿記   }z%fQbw  
branch office general ledger 支店往來賬戶   N~H!6N W  
broker 經紀人   +~xY}  
brought down 接前   $eHYy,,  
brought forward 接上頁   :%G_<VAo!  
budget 預算   ymH>] cUm  
by-product 副產品   c12mT(+-  
by-product sales 副產品銷售   )Fk *'6  
capital 股本   S$#"bK/p^  
capital income 資本收益   0V;9v  
capital outlay 資本支出   6mp8v`b  
capital stock 股本   vH1IVF"DS  
capital stock certificate 股票   6Qtyv  
carried down 移後   k
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carried forward 移下頁   `CpfQP&^  
cash 現金   `Iwl\x[A  
cash account 現金賬戶   &/dYJv$[9  
cash in bank 存銀行現金   6%yt" XmT  
cash on delivery 交貨收款   xB5qX7*.  
cash on hand 庫存現金   lw+54lZX|  
cash payment 現金支付   N+lhztYQ?  
cash purchase 現購   ^mH:8_=(.  
cash sale 現沽   |D*a"*1+A  
cashier 出?#123;員   ^^ >j2=  
cashiers check 本票   6roq 1=   
certificate of deposit 存款單折   }%75Wety  
certificate of indebtedness 借據   &t)$5\r  
certified check 保付支票   }H#C<: A  
certified public accountant 會計師   <JUumrEo  
charges 費用   r:{;HM+  
charge for remittances 匯水手續費   %f)%FN.S  
charter 營業執照   B*Z}=$1j  
chartered accountant 會計師   GVT| fE  
chattles 動產   Jb/VITqN4  
check 支票   M

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che stub 支票存根   t,NE`LC  
closed account 己結清賬戶   oUl0w~Xn  
closing 結算   ,#Pp_f<  
closing entries 結賬紀錄   H0(.p'eN  
closing stock 期末存貨   C6"{-{H  
closing the book 結賬   z`H|]${X  
columnar journal 多欄日記賬   vzX%x ul  
combination 聯合   Y{KN:|i.!  
commission 佣金   ~"J7=u1o  
commodity 商品   h ?_@nQ!  
common stock 普通股   M{z&h>  
company 公司   D`'h8:\  
compensation 賠償   nt:Z
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compound interest 複利   /+wCx#!  
consignee 承銷人   Tuz~T _M  
consignment 寄銷   KzZfpdI92  
consignor 寄銷人   8q]_> X  
consolidated balance sheet 合併資產負債表    sWyx_  
consolidated profit and loss account 合併損益表   B#]:1:Qn  
consolidation 合併   fJ GwT  
construction cost 營建成本   /&N\#;kK?b  
construction revenue 營建收入   V=gu'~  
contract 合同   g& ou[_A  
control account 統制賬戶   i);BTwW)#]  
copyright 版權   `#*`hH8  
corporation 公司   QsX`IYk  
cost 成本   [jz@d\k$_  
cost accounting 成本會計   zYxA#TZL  
cost of labour 勞工成本   (%j V[Q  
cost of production 生產成本   RD6>\9  
cost of manufacture 製造成本   Py`7)S
 
cost of sales 銷貨成本   FwE<_hq//  
cost price 成本價格   xsIfR3Ze9  
credit 貸方   wG&Z7C
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credit note 收款通知單   |J "\~%8  
creditor 債權人   V~_6t{L  
crossed check 橫線支票   :*M2@  
current account 往來活期賬戶   _WGWU7h  
current asset 流動資產   +TW,!.NBG  
current liability 流動負債   mGpBj9jr
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current profit and loss 本期損益   zh{I;~syh  
debit 借方   _'|C-j`u$  
debt 債務   >Qqxn*O  
debtor 債務人   DaBy<pGb?  
deed 契據   #Vhr1;j  
deferred assets 遞延資產   W!+eJ!Da  
deferred liabilities 遞延負債   _1jbNQa  
delivery 交貨   &lo<sbd.  
delivery expense 送貨費   _VB;
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delivery order 出貨單   (&=3Y8  
demand draft 即期匯票   F0wW3+G  
demand note 即期票據   as73/J6  
demurrage charge 延期費   vjVa),2  
deposit 存款   _}gfec4o  
deposit slip 存款單   bZ#KfR  
depreciation 折舊   .E9$j<SP-  
direct cost 直接成本   x6Tpt^N}  
direct labour 直接人工   kT%m`  
director 董事   iL<FFN~{  
discount 折扣   ^?: Az  
discount on purchase 進貨折扣   (tF/2cZk  
  
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