[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。   +bS\iw+  
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acceptance 承兌   Vw1>d+<~-)  
account 賬戶   %(1OjfZc  
accountant 會計員   VD$5 Djq  
accounting 會計   HbegdbTJ  
accounting system 會計制度   !,$#i  
accounts payable 應付賬款   *qwN9b/!  
accounts receivable 應收賬款   V9
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accumulated profits 累積利益   BS*79heY  
adjusting entry ?#123;整記錄   393c |8M  
adjustment ?#123;整   F#gA2VCm  
administration expense 管理費用   @"@|O>KJ  
advances 預付   `*3A7y  
advertising expense 廣告費   B;r_[^  
agency 代理   v-tI`Qpb  
agent 代理人   SO=gG 2E  
agreement 契約   -67Z!N  
allotments 分配數   =I`S7oF  
allowance 津貼   TKR#YJQ?K  
amalgamation 合併   byxlC?q7  
amortization 攤銷   Hw o _;fV  
amortized cost 應攤成本   !fzS' pkk.  
annuities 年金   taE p   
applied cost 已分配成本   . vb##D  
applied expense 已分配費用   uQIPnd(V  
applied manufacturing expense 己分配製造費用   { c#US  
apportioned charge 攤派費用   rx2)uUbR  
appreciation 漲價   "pM>TMAE  
article of association 公司章程   509T?\r  
assessment 課稅   (oGYnN,2  
assets 資產   !0W(f.A{K  
attorney fee 律師費   @G"nkB   
audit 審計   MY,~leP&  
auditor 審計員   l8FJ\5'M  
average 平均數   <D/K[mz-  
average cost 平均成本   lo
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bad debt 壞賬   FJc8g6M  
balance 餘額   &DWSf` :Hx  
balance sheet 資產負債表   ,~Mf2Y#m0p  
bank account 銀行賬戶   itYoR-XJ  
bank balance 銀行結存   e,JBz~CK*w  
bank charge 銀行手續費   ij $NTY=u  
bank deposit 銀行存款   mD'nF1o Ly  
bank discount 銀行貼現   Kk8wlC  
bank draft 銀行匯票   SE+hB  
bank loan 銀行借款   4Y8 =  
bank overdraft 銀行透支   x4I!f)8Q
 
bankers acceptance 銀行承兌   I?'*vAW<  
bankruptcy 破產   Nft nbsTmy  
bearer 持票人   p< 7rF_?W0  
beneficiary 受益人   EHwb?{  
bequest 遺產   !-lI<$S:  
bill 票據   K1 "HJsj  
bill of exchange 匯票   Mt4  
bill of lading 提單   cy8>M))c  
bills discounted 貼現票據   @D;K&:~|N  
bills payable 應付票據   q-(~w!e  
bills receivable 應收票據   .b,\.0N  
board of directors 董事會   6\.g,>   
bonds 債券   G<?RH"RZr  
bonus 紅利   ?{ )'O+s  
book value 賬面價值   3N_
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bookkeeper 簿記員   |HycBTN#E  
bookkeeping 簿記   =`3r'c  
branch office general ledger 支店往來賬戶   uVqc:Q"  
broker 經紀人   =FzmifTc  
brought down 接前   }k VC]+  
brought forward 接上頁   E{T3Xwg  
budget 預算   nX!%9x$3  
by-product 副產品  

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by-product sales 副產品銷售   u&l;\w  
capital 股本    L ci?  
capital income 資本收益   U2A-ub>7  
capital outlay 資本支出   ;5/Se"Nd  
capital stock 股本   :zU4K=kR
 
capital stock certificate 股票   %$&eC  
carried down 移後   i3)3.WK^  
carried forward 移下頁   uU)t_W&-J  
cash 現金   < 9]"p2  
cash account 現金賬戶   Yb5U^OjyJ  
cash in bank 存銀行現金   ._0$#J S[  
cash on delivery 交貨收款   &MX&5@ Vu  
cash on hand 庫存現金   oO tjG3B({  
cash payment 現金支付   /(~ HHNnh  
cash purchase 現購   2?ue.1C  
cash sale 現沽   ;j T{< Y  
cashier 出?#123;員   dcrvEc_/  
cashiers check 本票   vE[d & b[  
certificate of deposit 存款單折   ~;HASHu  
certificate of indebtedness 借據   wf  ]Wm  
certified check 保付支票   |KJGM1]G  
certified public accountant 會計師   a0ms9%Y;Q[  
charges 費用   YMw,C:a4  
charge for remittances 匯水手續費   i|h{<X7[  
charter 營業執照   iX?j"=!  
chartered accountant 會計師   efyEzL  
chattles 動產   q,sO<1wAT\  
check 支票   CZzt=9  
che stub 支票存根   g
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closed account 己結清賬戶  
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closing 結算   PlCw,=K8f  
closing entries 結賬紀錄   KYTXf+oh  
closing stock 期末存貨   { %wrx'<  
closing the book 結賬   d*TH$-F!p  
columnar journal 多欄日記賬   <RxxGD  
combination 聯合   D Z~036  
commission 佣金   /*g0M2+OZo  
commodity 商品   3x(Y+ ymP  
common stock 普通股   &v]xYb)+<  
company 公司   JXuks`:Q  
compensation 賠償   6U ).vg<  
compound interest 複利   B Hpay  
consignee 承銷人   C ,ldi"|  
consignment 寄銷   Ks3YrKk;p  
consignor 寄銷人   :2 \NG}  
consolidated balance sheet 合併資產負債表   xRZ K&vkKE  
consolidated profit and loss account 合併損益表   WDnNVE  
consolidation 合併   ZXhNn<  
construction cost 營建成本   g1XpERsSEV  
construction revenue 營建收入   O4nA?bA  
contract 合同   v#d3W| ~  
control account 統制賬戶   +^J&x>5  
copyright 版權   `_&vvJPn@!  
corporation 公司   <OiH%:G/1  
cost 成本   MNh: NFCRA  
cost accounting 成本會計   hAgrs[OFj  
cost of labour 勞工成本   #}6~>A  
cost of production 生產成本   ZHRMW'Ne  
cost of manufacture 製造成本   Wu,=jL3?$A  
cost of sales 銷貨成本   oVl:g:K40  
cost price 成本價格   C^?/9\  
credit 貸方   -Nr*na^H9#  
credit note 收款通知單   2kgSIvk\  
creditor 債權人   "Ml#,kU<T  
crossed check 橫線支票   B8wG WZ@  
current account 往來活期賬戶    de8xl  
current asset 流動資產   4{,!'NA  
current liability 流動負債   'QpDx&~QP  
current profit and loss 本期損益   <'T DOYb  
debit 借方   V%*91t_  
debt 債務   G_WFg$7G%  
debtor 債務人   g6gwNC:aF  
deed 契據   }w=|"a|,  
deferred assets 遞延資產   ]'<}kJtN.  
deferred liabilities 遞延負債   \1u^?cBd  
delivery 交貨   }V/iU_)  
delivery expense 送貨費   n1x3q/~  
delivery order 出貨單   0#5
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demand draft 即期匯票   4<EC50@.  
demand note 即期票據   C,O9?t  
demurrage charge 延期費   '0Q/oU  
deposit 存款   ,-n_(U  
deposit slip 存款單   t[H
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depreciation 折舊   ?J|
 
direct cost 直接成本   O*F= xG  
direct labour 直接人工   6 {`J I  
director 董事   fHuWBC_YO  
discount 折扣   uxX 3wY;M  
discount on purchase 進貨折扣   RdjoVCf  
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