[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。   Kzb`$CGK  
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acceptance 承兌   6yu]GK}es  
account 賬戶   LF?P> 1%-  
accountant 會計員   mPPk)qy  
accounting 會計   H]\Zn%.#  
accounting system 會計制度   ' )-M\'S$E  
accounts payable 應付賬款   "BVdPSDBk  
accounts receivable 應收賬款   SQWa
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accumulated profits 累積利益   0IT@V5Gdj  
adjusting entry ?#123;整記錄   pi@Xkw  
adjustment ?#123;整   E2AW7f(/  
administration expense 管理費用   =q(GHg;'  
advances 預付   .mL#6P!d3^  
advertising expense 廣告費   K"<*a"1I  
agency 代理   ciMM^ZRIb  
agent 代理人   ~vgA7E/XV  
agreement 契約   Y-~~,Yl~  
allotments 分配數   td{O}\s7D  
allowance 津貼   Y&*x4&Lb  
amalgamation 合併   ,WWj-X|+=  
amortization 攤銷   7S $&S;  
amortized cost 應攤成本   ?@R")$  
annuities 年金   u-DK_^v4M  
applied cost 已分配成本   t~M $%)h  
applied expense 已分配費用   (LJ@SeM;  
applied manufacturing expense 己分配製造費用   {13!vS%5  
apportioned charge 攤派費用   w7-
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appreciation 漲價   x.$1<w64t  
article of association 公司章程   !asqr1/  
assessment 課稅   ~^N]yb  
assets 資產   BRbV7&  
attorney fee 律師費   8 Op.eYe  
audit 審計   RbQ <m!A  
auditor 審計員   \k.vN@K#  
average 平均數   X1A<$Am1  
average cost 平均成本   TSL9ax4j  
bad debt 壞賬   Ulqh@CE)  
balance 餘額   7;LO2<|1  
balance sheet 資產負債表   Az,- C
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bank account 銀行賬戶   dl l%4Sd  
bank balance 銀行結存   V*65b(q)  
bank charge 銀行手續費   !0
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bank deposit 銀行存款   N dR ]  
bank discount 銀行貼現   |$hgT K[L  
bank draft 銀行匯票   u/AT-er;  
bank loan 銀行借款   We`'>'W0  
bank overdraft 銀行透支   noA-
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bankers acceptance 銀行承兌   ua 8m;>R  
bankruptcy 破產   aW{L7N%  
bearer 持票人   (TSqc5^H  
beneficiary 受益人   6~5 $s1Yc  
bequest 遺產   qeaA&(|5  
bill 票據   mVm4fHEYwU  
bill of exchange 匯票   eZF'Ck
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bill of lading 提單   K5ZnS`c;  
bills discounted 貼現票據   e^e$mtI  
bills payable 應付票據   6E9N(kFYs  
bills receivable 應收票據   r(uP!n1+  
board of directors 董事會   R
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bonds 債券   <fM>Yi5  
bonus 紅利   Li`hdrO'ii  
book value 賬面價值   WOndE=(V  
bookkeeper 簿記員   :d'65KMi  
bookkeeping 簿記   T!( 4QRh[  
branch office general ledger 支店往來賬戶   VEh]p5D  
broker 經紀人   D6=HYqdj  
brought down 接前   p$!@I  
brought forward 接上頁   _J"mR]I+  
budget 預算   mf4z?G@6  
by-product 副產品   zS% m_,t  
by-product sales 副產品銷售   sQk|
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capital 股本   e)pTC97^L  
capital income 資本收益   (5Ky6b9v  
capital outlay 資本支出   b!~TAT&8  
capital stock 股本   hhq$g{+[  
capital stock certificate 股票   `*9EKj  
carried down 移後    tSw>@FM  
carried forward 移下頁   -h\@RC  
cash 現金   S|2VP8xY9  
cash account 現金賬戶   \j:gr>4  
cash in bank 存銀行現金   +Hy4s[_|  
cash on delivery 交貨收款  
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cash on hand 庫存現金   wr@GN8e`  
cash payment 現金支付   Ve:&'~F2 s  
cash purchase 現購   5LMj!)3  
cash sale 現沽   5!:._TcO  
cashier 出?#123;員   ^_w*XV  
cashiers check 本票   `Yogq)G}  
certificate of deposit 存款單折   >)%#V<{<  
certificate of indebtedness 借據   OPJgIU%  
certified check 保付支票   e 2*F;.)  
certified public accountant 會計師   FH -p!4+]  
charges 費用   DB Xm  
charge for remittances 匯水手續費   q6)p*}-  
charter 營業執照   {_ 6t4h}  
chartered accountant 會計師   x[}06k'  
chattles 動產   |M _%QM.  
check 支票   -y<x!61  
che stub 支票存根   %QE5<2k  
closed account 己結清賬戶   ;siJ~|
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closing 結算   I3ho(Kdi
  
closing entries 結賬紀錄   @fDQ^ 4  
closing stock 期末存貨   x?>!UqgkY  
closing the book 結賬   KQW!\y?$"  
columnar journal 多欄日記賬   <"NyC?b+G  
combination 聯合   hwZ6.  
commission 佣金   {*nEKPq(_*  
commodity 商品   \vs%U}IrO  
common stock 普通股   wjg}[R@!  
company 公司   :D^Y?  
compensation 賠償   johmJLC  
compound interest 複利   7Ff?Ysr  
consignee 承銷人   
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consignment 寄銷   7n [12:  
consignor 寄銷人   o>$|SU!a  
consolidated balance sheet 合併資產負債表   \ j x0ZHR  
consolidated profit and loss account 合併損益表   q'fPNQ

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consolidation 合併   )j(fWshP  
construction cost 營建成本   I4CHfs"ar  
construction revenue 營建收入   tbRE/L<  
contract 合同   ^VC7C~NZ!M  
control account 統制賬戶   T!&jFy*W  
copyright 版權   HcDyD0;L.  
corporation 公司   s.bT[0Vl  
cost 成本   5@CpP-W#  
cost accounting 成本會計   a]{uZGn@i  
cost of labour 勞工成本   lbG}noqb  
cost of production 生產成本   ]zy~@,\  
cost of manufacture 製造成本   3[iSF5%V*p  
cost of sales 銷貨成本    }Olr  
cost price 成本價格   ZtKQ]jV&@  
credit 貸方   &l?N:(r  
credit note 收款通知單   mC%%)F'Zf  
creditor 債權人   lJ("6aT?  
crossed check 橫線支票   p5D5%B/  
current account 往來活期賬戶   4*YOFU}l  
current asset 流動資產   }=xI3;7  
current liability 流動負債   s&Z35IM8|  
current profit and loss 本期損益   P7c ge  
debit 借方   $8EV, 9^U  
debt 債務   4LJ]l:m  
debtor 債務人   K`,nW6\  
deed 契據   rO5u~"v]  
deferred assets 遞延資產   D l4d'&!  
deferred liabilities 遞延負債   2Ti" s-  
delivery 交貨   JgxE|#*7U  
delivery expense 送貨費   rL.<Z@-  
delivery order 出貨單   HDa~7wE  
demand draft 即期匯票   /0Rt+`  
demand note 即期票據   Kp$_0
 
demurrage charge 延期費   0,;E.Py?.  
deposit 存款   NW
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deposit slip 存款單   uDpf2(>s
 
depreciation 折舊   l7!U),x%/U  
direct cost 直接成本   _ .-o%6  
direct labour 直接人工   2Px$0&VN  
director 董事   NvEm,E\|  
discount 折扣   i#CaKS  
discount on purchase 進貨折扣   N
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