[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。   U:9vjY  
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acceptance 承兌   Kc0OLcu^d  
account 賬戶   )QD}R36Ic  
accountant 會計員   ]Yex#K   
accounting 會計   jxaoQeac  
accounting system 會計制度   3#[I_
 
accounts payable 應付賬款   &?6w2[}  
accounts receivable 應收賬款   t,,^ ^ll  
accumulated profits 累積利益   6]S.1BP  
adjusting entry ?#123;整記錄   aw1J#5j`n  
adjustment ?#123;整   >lmL  
administration expense 管理費用   \irjIXtV  
advances 預付   -huZnDN  
advertising expense 廣告費   <4,
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agency 代理   0)!zhO_}  
agent 代理人   r.;iO0[/  
agreement 契約   @`D6F
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allotments 分配數   W)cLMGet  
allowance 津貼   _4$DnQ6&  
amalgamation 合併   2\de|'  
amortization 攤銷   5nAF=Bj  
amortized cost 應攤成本   ud D[hPJd  
annuities 年金   I:<R@V<~#  
applied cost 已分配成本   #7h fEAk  
applied expense 已分配費用   >>zoG3H!  
applied manufacturing expense 己分配製造費用   Y;Gm,  
apportioned charge 攤派費用   ;r"B?]JO  
appreciation 漲價   Pl
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article of association 公司章程   w.p'Dpw  
assessment 課稅   9AzGk=^  
assets 資產   j:3Hm0W3  
attorney fee 律師費   |81N/]EER  
audit 審計   ~+yo;[1Yc  
auditor 審計員   a HL '(<  
average 平均數   ,&]` b#Rc  
average cost 平均成本   %)Dd{|c  
bad debt 壞賬   GuvF    
balance 餘額    a|uZJ*  
balance sheet 資產負債表   `r(J6,O  
bank account 銀行賬戶   |9]K:A  
bank balance 銀行結存   1o78e2B  
bank charge 銀行手續費   7,UFIHq  
bank deposit 銀行存款   +lJ]-U|P  
bank discount 銀行貼現   !p2,|6Y`y  
bank draft 銀行匯票   I>Fh*2  
bank loan 銀行借款   Cpv%s 1M  
bank overdraft 銀行透支   `+c9m^  
bankers acceptance 銀行承兌   :-" jKw  
bankruptcy 破產   G!%XQ\a!  
bearer 持票人   !13 /+ u  
beneficiary 受益人   :~R Fy?xRa  
bequest 遺產   }p?V5Qp  
bill 票據   arVf"3a  
bill of exchange 匯票   .MARF  
bill of lading 提單   }AZx/[k |z  
bills discounted 貼現票據   t`t:qko  
bills payable 應付票據   kTc5KHJ7  
bills receivable 應收票據   9R"N#w.U]  
board of directors 董事會   -Bv1}xf=6  
bonds 債券   .e
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bonus 紅利   ]Wt6V^M'@  
book value 賬面價值   F6]!?@  
bookkeeper 簿記員   -01 1U!  
bookkeeping 簿記   L$c%u
 
branch office general ledger 支店往來賬戶   -G#@BtB2+  
broker 經紀人   aw%v
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brought down 接前   6@;L$QYY-V  
brought forward 接上頁   QYw4kD}  
budget 預算   b(-t)5^}  
by-product 副產品   3l(;Pt-yI  
by-product sales 副產品銷售   ?mfWm{QTt  
capital 股本   bK$D lBZ  
capital income 資本收益  
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capital outlay 資本支出   o+Ti$`2<O7  
capital stock 股本   Qwo9>ClC  
capital stock certificate 股票   <&EO=A  
carried down 移後   X8n/XG~_  
carried forward 移下頁   O8~U<'=*  
cash 現金   )k] !
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cash account 現金賬戶   G|oB'~{&  
cash in bank 存銀行現金   ;6 6_G Sjz  
cash on delivery 交貨收款   $o$Ev@mi  
cash on hand 庫存現金   SY>,kwHO  
cash payment 現金支付   ^'53]b:  
cash purchase 現購   7a]Zws  
cash sale 現沽   >c\v&k>6.  
cashier 出?#123;員   IH5} Az  
cashiers check 本票   /Q>{YsRRB  
certificate of deposit 存款單折   3et2\wOX1x  
certificate of indebtedness 借據   r,@X>_}  
certified check 保付支票   fQTA@WAr  
certified public accountant 會計師   D)ne *},  
charges 費用   Vt)\[Tl~  
charge for remittances 匯水手續費   mc=!X
  
charter 營業執照   +'Y(V&  
chartered accountant 會計師   IQi[g~E.5  
chattles 動產  
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check 支票   9eN2)a/  
che stub 支票存根   H0b6ZA%n  
closed account 己結清賬戶   cvXI]+`<3\  
closing 結算   lPcVhj6No%  
closing entries 結賬紀錄   #[0\=B-  
closing stock 期末存貨   7}tZ?vD  
closing the book 結賬   LXu"rfp  
columnar journal 多欄日記賬   &G@-yQ  
combination 聯合   r~G]2 *3  
commission 佣金   ,dj*p,J  
commodity 商品   .m]=JC5'  
common stock 普通股   OQL09u  
company 公司   _?]BVw  
compensation 賠償   CX ]\Q-y  
compound interest 複利   BUA6(  
consignee 承銷人   |RAQ%VXm  
consignment 寄銷   ks%7W -  
consignor 寄銷人   @ +\S!o3m  
consolidated balance sheet 合併資產負債表   #C,f/PXfaB  
consolidated profit and loss account 合併損益表   ci_v7Jnwo  
consolidation 合併   'f?&EsIV?  
construction cost 營建成本   7=p-A_X  
construction revenue 營建收入   Y9@dZw%2  
contract 合同   {Sr=
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control account 統制賬戶   _[{:!?-?  
copyright 版權   x#j\"$dla  
corporation 公司   ,8xP8T~Kmv  
cost 成本   q~Q)'*m  
cost accounting 成本會計   DYT -#Ht  
cost of labour 勞工成本   I~ ]Q55  
cost of production 生產成本  
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cost of manufacture 製造成本   4/`h@]8P  
cost of sales 銷貨成本   Zu0;/_rN  
cost price 成本價格   mj(&`HRs4  
credit 貸方   fr'huvc  
credit note 收款通知單   H?`)[#  
creditor 債權人   kToVBU$  
crossed check 橫線支票   %7(kP}y*  
current account 往來活期賬戶   inPdV9  
current asset 流動資產   ~[uV  
current liability 流動負債   \Sw+]pr~  
current profit and loss 本期損益   ?lc[hH  
debit 借方   Z4H A94  
debt 債務   FfYd+]+?  
debtor 債務人   n(Q\',C  
deed 契據   :<N6i/  
deferred assets 遞延資產   <nb3~z1  
deferred liabilities 遞延負債   {KU.  
delivery 交貨   L

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delivery expense 送貨費   e:$
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delivery order 出貨單   hSkc9jBF
 
demand draft 即期匯票   %CxEZPe$  
demand note 即期票據   ^)hAVf~E  
demurrage charge 延期費   !O F?xW  
deposit 存款   Q_QKm0!  
deposit slip 存款單   W8G9rB
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depreciation 折舊   h5&
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direct cost 直接成本   "^9[OgE:  
direct labour 直接人工   y7M:b Uh  
director 董事   0HHui7Yy>  
discount 折扣   up3?$hUc.  
discount on purchase 進貨折扣   %R.xS} Q  
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