[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。   f~Pce||e  
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acceptance 承兌   ik/ X!YTu*  
account 賬戶   #\}FQl6  
accountant 會計員   7=u Gf$/  
accounting 會計   czu9a"M>X  
accounting system 會計制度   JrLh=0i9  
accounts payable 應付賬款   y9R
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accounts receivable 應收賬款   ru9@|FgAE  
accumulated profits 累積利益   ]dJ"_  
adjusting entry ?#123;整記錄   @~|;/OY>"  
adjustment ?#123;整   {'h&[f>zcQ  
administration expense 管理費用   >K4Nn(~ys  
advances 預付   /@1YlxK F  
advertising expense 廣告費   qWWt5rJ  
agency 代理   l5VRdZ4Uf  
agent 代理人   D]*|Zmr+}  
agreement 契約   )$i,e`T   
allotments 分配數   ercXw7{  
allowance 津貼  
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amalgamation 合併   i.Y2]1  
amortization 攤銷  
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amortized cost 應攤成本   \n,L600`q  
annuities 年金   g~.#.S ds  
applied cost 已分配成本   (.@peHu)#  
applied expense 已分配費用   hbvcIGaT  
applied manufacturing expense 己分配製造費用   RC1bTM  
apportioned charge 攤派費用   #>)z}a]  
appreciation 漲價   #|Lsi`]+  
article of association 公司章程   1Hr1Ir<KR  
assessment 課稅   1|xe'w{  
assets 資產   e/:?9  
attorney fee 律師費   =Hd#"9-  
audit 審計   k,=<G,  
auditor 審計員   K/ N{F\  
average 平均數   !i (V.A  
average cost 平均成本   V~/-e- 9u  
bad debt 壞賬   pKq[F*Lut  
balance 餘額   |X A0F\  
balance sheet 資產負債表   u=v-,T w  
bank account 銀行賬戶   F$ G)vskd  
bank balance 銀行結存   %}zkmEY.e  
bank charge 銀行手續費   .(cpYKFX  
bank deposit 銀行存款   `4xQ#K.-  
bank discount 銀行貼現   *aM7d>nG5  
bank draft 銀行匯票   tl!dRV92  
bank loan 銀行借款   |J:r]);@K  
bank overdraft 銀行透支   ~!5Qb{^  
bankers acceptance 銀行承兌   Ym\<@[3+!  
bankruptcy 破產   =0EKrG  
bearer 持票人   3'0
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beneficiary 受益人   uQ
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bequest 遺產   (T pnJq  
bill 票據   u4xtlGt5  
bill of exchange 匯票   \C>IVz<O  
bill of lading 提單   obF|;fwPnR  
bills discounted 貼現票據   F5cNF5  
bills payable 應付票據   SS`\_@ci  
bills receivable 應收票據   }`QZV_
  
board of directors 董事會   l #^?sbG  
bonds 債券  
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bonus 紅利   %RtL4"M2j  
book value 賬面價值   WZ,k][~  
bookkeeper 簿記員   aBaiX
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bookkeeping 簿記   =,N"% }
 
branch office general ledger 支店往來賬戶   b?iPQ$NyQ  
broker 經紀人   Fy E# @ R  
brought down 接前   I|&DXF  
brought forward 接上頁   vI(LIfe;  
budget 預算   Os>&:{D4!  
by-product 副產品   N]iarYc  
by-product sales 副產品銷售   VvP: }y J  
capital 股本   _)= e`9%  
capital income 資本收益   JS m7-p|E  
capital outlay 資本支出   ?K2E
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capital stock 股本   H#YI7l2  
capital stock certificate 股票   viYrPh
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carried down 移後   T>(X`(  
carried forward 移下頁   Tb2#y]27  
cash 現金   9<3}zwJ  
cash account 現金賬戶   ~:Z|\a58j  
cash in bank 存銀行現金   0Mn|Yb4p  
cash on delivery 交貨收款   7Rtjm  
cash on hand 庫存現金   1U/9=b  
cash payment 現金支付   B;8Zlm9  
cash purchase 現購   fOSk> gK  
cash sale 現沽   )O+Zbn  
cashier 出?#123;員   af @a /  
cashiers check 本票   tF/Ni*\^rV  
certificate of deposit 存款單折   ;Qt/(/  
certificate of indebtedness 借據   |+HJ>xA4I  
certified check 保付支票   .kuNn-$  
certified public accountant 會計師   7@gH{p1  
charges 費用    9Ca0Tu  
charge for remittances 匯水手續費   WO%pX+PoH  
charter 營業執照   3D@3jyo:  
chartered accountant 會計師   +(:Qf+:  
chattles 動產   #0h}{y E  
check 支票   !a\v)R  
che stub 支票存根   x
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closed account 己結清賬戶   BH}Cx[n?~  
closing 結算   kzCJs  
closing entries 結賬紀錄   Z~94<*LEp  
closing stock 期末存貨   I *>q7Hsu  
closing the book 結賬   .7Yox1,  
columnar journal 多欄日記賬   a;; Es  
combination 聯合   yI d1J  
commission 佣金   1@LUxU#Uu$  
commodity 商品   F%lC%~-qh  
common stock 普通股   x4LPrF1  
company 公司   :!CnGKgt  
compensation 賠償   (?(gz#-  
compound interest 複利   .UX4p =  
consignee 承銷人   +$>aT(q  
consignment 寄銷   /=za m3kd  
consignor 寄銷人   tXrKC  
consolidated balance sheet 合併資產負債表   )n9,?F#l  
consolidated profit and loss account 合併損益表   gx^!&>eIb#  
consolidation 合併   hfbu+w):  
construction cost 營建成本   JBc*m  
construction revenue 營建收入   =w!9:I&a0  
contract 合同   < "p-0=IgJ  
control account 統制賬戶   H2[0@|<<  
copyright 版權   & uwOyb   
corporation 公司   ]57Ef'N  
cost 成本   ;m.6 ~A  
cost accounting 成本會計   *v8daF  
cost of labour 勞工成本   ,{(XT7hr  
cost of production 生產成本   l\N2C4NG  
cost of manufacture 製造成本   CflyK@  
cost of sales 銷貨成本   / s Apj  
cost price 成本價格   
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credit 貸方    : F[s  
credit note 收款通知單   jp4-w(  
creditor 債權人   3j W&S  
crossed check 橫線支票   /TB{|_HbW  
current account 往來活期賬戶   jFKp~`/#  
current asset 流動資產   7KUf,0D  
current liability 流動負債   K7{B!kX4k  
current profit and loss 本期損益   4IY|<  
debit 借方   ,vMAX?c  
debt 債務   M?('VOy)  
debtor 債務人   O.y ?q  
deed 契據   #Q=c.AL{  
deferred assets 遞延資產   ,1CmB@  
deferred liabilities 遞延負債   >tMI%r  
delivery 交貨   &F7_0iAP(  
delivery expense 送貨費   4=y&}3om(0  
delivery order 出貨單   H~fF; I  
demand draft 即期匯票   m&q0 _nay  
demand note 即期票據   %52x:qGa  
demurrage charge 延期費   jd5kkX8=  
deposit 存款   .X.6<@$  
deposit slip 存款單   {gu3KV  
depreciation 折舊   (w"(RM~  
direct cost 直接成本   sEfT#$ a^8  
direct labour 直接人工   T?Z&\g0yp  
director 董事   Ke:EL;*8k  
discount 折扣   !L9]nO 'BL  
discount on purchase 進貨折扣   I!kR:Z  
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