[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。   vx$DKQK@l\  
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acceptance 承兌   pQZ`dS\  
account 賬戶   @@3NSKA  
accountant 會計員   [fwk[qFa  
accounting 會計   tw 3zw`o:  
accounting system 會計制度   ? 1|\(W#  
accounts payable 應付賬款   Wf?[GO  
accounts receivable 應收賬款   "KCG']DF  
accumulated profits 累積利益   (3K,f4S@  
adjusting entry ?#123;整記錄   sc-+?i  
adjustment ?#123;整   #3>jgluM'  
administration expense 管理費用   SPe%9J+   
advances 預付   6e|uA7i 4  
advertising expense 廣告費   6[FXgCb  
agency 代理   4QC_zyTE  
agent 代理人   #$ka.Pj  
agreement 契約   jc32s}/H  
allotments 分配數   .LM|@OeaD!  
allowance 津貼   [g@Uc  
amalgamation 合併   a_VWgPVdDS  
amortization 攤銷   s,mt%^
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amortized cost 應攤成本   Dm?:j9o]g  
annuities 年金   _b)Ie`a.H  
applied cost 已分配成本   $BLd>gTzmv  
applied expense 已分配費用   CZ^ ,bad  
applied manufacturing expense 己分配製造費用   5l d?N2<8/  
apportioned charge 攤派費用   6 %` h2Z  
appreciation 漲價   wqjR-$c  
article of association 公司章程   _/ 5  
assessment 課稅   =(R3-['QIb  
assets 資產   U0W2  
attorney fee 律師費   [\0>@j}Z  
audit 審計   P=P']\`p+  
auditor 審計員   nXuy&;5TL,  
average 平均數   S%?%06$  
average cost 平均成本   J`; 9Z  
bad debt 壞賬   %<|<%~l&  
balance 餘額   D#,A_GA{A  
balance sheet 資產負債表   C!1)3w|  
bank account 銀行賬戶   C%%gCPI^y  
bank balance 銀行結存   s[7/w[&  
bank charge 銀行手續費   %ol1WG9  
bank deposit 銀行存款   5)rN#_BKj  
bank discount 銀行貼現   rNm_w>bq  
bank draft 銀行匯票   jW^]N$>  
bank loan 銀行借款   g%)cyri  
bank overdraft 銀行透支   3
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bankers acceptance 銀行承兌   |<8Fa%!HHc  
bankruptcy 破產   YJDJj x  
bearer 持票人   H4wDF:n0H  
beneficiary 受益人   ]W`M <hEI  
bequest 遺產   6#:V3 ;  
bill 票據   g^#,!e  
bill of exchange 匯票   s`y g?CR`,  
bill of lading 提單   IQ$6}.  
bills discounted 貼現票據   GUJ?6;  
bills payable 應付票據   UsCaO<A  
bills receivable 應收票據   w}97`.Kt!n  
board of directors 董事會   !F Zg' 9  
bonds 債券   %5n'+-XVj  
bonus 紅利   &tiJ=;R1  
book value 賬面價值   }dU!PZ9N)  
bookkeeper 簿記員   +T,0,^*  
bookkeeping 簿記   s|[qq7  
branch office general ledger 支店往來賬戶   ! P$[$W  
broker 經紀人   pz{ ]O_px  
brought down 接前   bq8h?Q  
brought forward 接上頁   Hh&qjf  
budget 預算   lG[j,MDs  
by-product 副產品   s?Gv/&  
by-product sales 副產品銷售   SoFl]^l  
capital 股本   m*lcIa  
capital income 資本收益   :S-{a  
capital outlay 資本支出   <a+@4d;  
capital stock 股本   >I;.q|T  
capital stock certificate 股票   aM_O0Rn==  
carried down 移後   2 P=~6(  
carried forward 移下頁   ZP0D)@8  
cash 現金   YPKB4p#  
cash account 現金賬戶   rzvKvGd#N  
cash in bank 存銀行現金   P *ZMbAf.  
cash on delivery 交貨收款   @W,<8  
cash on hand 庫存現金   \0e`sOS`L  
cash payment 現金支付   I%<pS,p  
cash purchase 現購   \zDs3Hp  
cash sale 現沽   PH^Gj
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cashier 出?#123;員   m G+=0Rn^  
cashiers check 本票   NE Zu?g  
certificate of deposit 存款單折   &2ty++gC  
certificate of indebtedness 借據   ,.|/B^jV  
certified check 保付支票   {([`[7B>a<  
certified public accountant 會計師   lPtML<a  
charges 費用   Wn?),=WQ{  
charge for remittances 匯水手續費   j0{Qy;wP )  
charter 營業執照   5-&"nn2*}1  
chartered accountant 會計師   j^hLn>  
chattles 動產   ['K}p24,  
check 支票   =u
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che stub 支票存根   8NJT:6Q7l  
closed account 己結清賬戶   =)w#?DGpj  
closing 結算   $++O@C5  
closing entries 結賬紀錄   7 Z? Hyv  
closing stock 期末存貨   h7o.RRhK  
closing the book 結賬   AYp~;@  
columnar journal 多欄日記賬   T)ISDK4>S"  
combination 聯合   DhsvN&yNM  
commission 佣金   RU>qj *e  
commodity 商品   U9 mK^  
common stock 普通股   uaky
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company 公司   ":GC}V IS  
compensation 賠償   )me`Ud
 
compound interest 複利   47f\  
consignee 承銷人   #k)t.P Q  
consignment 寄銷   NBLjBa%eL  
consignor 寄銷人   D`KaIqLz  
consolidated balance sheet 合併資產負債表   Ea-U+7JC  
consolidated profit and loss account 合併損益表   aEV y20wd  
consolidation 合併   (qz)3Fa  
construction cost 營建成本   nI1(2a1  
construction revenue 營建收入   $3%+N|L  
contract 合同   ojA!!Ru  
control account 統制賬戶   ]M'~uTf  
copyright 版權   )%lPKp4]  
corporation 公司   P|C 5k5  
cost 成本   lWT`y  
cost accounting 成本會計   j5]ul! ji  
cost of labour 勞工成本   p(Osz7K  
cost of production 生產成本   ]e+&Pxw]e  
cost of manufacture 製造成本   ZNL+w4  
cost of sales 銷貨成本  

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cost price 成本價格   F!*GrQms  
credit 貸方   | >.</68Z  
credit note 收款通知單   :3b02} b7  
creditor 債權人   .*.eY?,V  
crossed check 橫線支票   YBF$/W+=9|  
current account 往來活期賬戶   ;P/ 4.|<  
current asset 流動資產   I`i"*z  
current liability 流動負債   Bvh{|tP4  
current profit and loss 本期損益   >VX'`5r>uw  
debit 借方   vJV/3-yX  
debt 債務   ~l*<LXp8  
debtor 債務人   uU^iY$w  
deed 契據   y*v|q=  
deferred assets 遞延資產   .0~uM!3y  
deferred liabilities 遞延負債   O}p<"3Ub  
delivery 交貨   LIQ].VxIs  
delivery expense 送貨費   Ndgx@LTQQ  
delivery order 出貨單   ^5(d^N  
demand draft 即期匯票   mVh;=>8K  
demand note 即期票據   ik;F@kdm`  
demurrage charge 延期費   /SQ/$`1{  
deposit 存款   y\Utm$)j  
deposit slip 存款單   ,CuWQ'H  
depreciation 折舊   .aVtd [  
direct cost 直接成本  
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direct labour 直接人工   2i1xSKRYrD  
director 董事   5 C^@w
 
discount 折扣   U%[ye0@:  
discount on purchase 進貨折扣   ~131|e`C  
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