[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。   Y j>ezFo  
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acceptance 承兌   4> te>[  
account 賬戶   P<IZ%eS3B  
accountant 會計員   ^ &VN=Y6z  
accounting 會計   -^= JKd&p  
accounting system 會計制度   `Bv, :i  
accounts payable 應付賬款   l=^^l`  
accounts receivable 應收賬款   lX%e  
accumulated profits 累積利益   H.[t&VO  
adjusting entry ?#123;整記錄   3+WostOx  
adjustment ?#123;整   Xm[Cgt_?  
administration expense 管理費用   d0N/!;  
advances 預付   {A8w~3F  
advertising expense 廣告費   N1espc@j  
agency 代理   GQ=Pkko  
agent 代理人   YEhPAQNj  
agreement 契約   rb<9/z5-  
allotments 分配數   }n$I #G}\/  
allowance 津貼   oD~q/04!  
amalgamation 合併   WEk3 4crk  
amortization 攤銷   (c1Kg
  
amortized cost 應攤成本   tf?"AY4  
annuities 年金   wVtBH _>  
applied cost 已分配成本   ueV,p?Wo  
applied expense 已分配費用   C+Pw  
applied manufacturing expense 己分配製造費用   r
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apportioned charge 攤派費用   P/doNv}iG  
appreciation 漲價   oq9gG)F  
article of association 公司章程   }tUr V  
assessment 課稅   =U+_;;F=  
assets 資產   { ^ @c96&  
attorney fee 律師費   =!P$[pN2  
audit 審計   5u
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auditor 審計員   rZ^VKO`~I1  
average 平均數   5WU?Km  
average cost 平均成本   >'2=3L^Q  
bad debt 壞賬   fd*<m8  
balance 餘額   PBp+(o-  
balance sheet 資產負債表   ]:F?k
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bank account 銀行賬戶   #FsoK*F  
bank balance 銀行結存   xzOM\ Nq?O  
bank charge 銀行手續費   y`p(}X`>  
bank deposit 銀行存款   :`20i*  
bank discount 銀行貼現   SbN.z  
bank draft 銀行匯票   D|E,9
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bank loan 銀行借款   OZi4S3k  
bank overdraft 銀行透支   <Z\j#p:  
bankers acceptance 銀行承兌   Jqgo\r%`  
bankruptcy 破產   PHQ99&F1  
bearer 持票人   bd@1j`i  
beneficiary 受益人   #JW~&;  
bequest 遺產   K1[(%<Gp  
bill 票據   40R7@Vaf  
bill of exchange 匯票   V[baGNe  
bill of lading 提單   
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bills discounted 貼現票據   >\5IB5'j  
bills payable 應付票據   {BS`v5*
 
bills receivable 應收票據   -Gmg&yQ9  
board of directors 董事會   #>\%7b59>  
bonds 債券   &1$|KbmV4  
bonus 紅利   Vf] ;hm  
book value 賬面價值   X6k-a;  
bookkeeper 簿記員   L|
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bookkeeping 簿記   JWo).  
branch office general ledger 支店往來賬戶   %r >Y)@$Vt  
broker 經紀人   fMZzR|_18  
brought down 接前   "=vH,_"Ql  
brought forward 接上頁   <^Sp4J  
budget 預算   (H-}z`sy/@  
by-product 副產品   jRYW3a_7  
by-product sales 副產品銷售   /aX5G  
capital 股本   >^ijj`{d  
capital income 資本收益   ,%E
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capital outlay 資本支出   G+zIh}9  
capital stock 股本   gL}x|Q2`  
capital stock certificate 股票   ,R2;oF_  
carried down 移後   _W^{,*p  
carried forward 移下頁  
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cash 現金   /j:fc?yv  
cash account 現金賬戶   !@wG22iC4d  
cash in bank 存銀行現金   D|Raj\R  
cash on delivery 交貨收款   q"|#KT^)  
cash on hand 庫存現金   bo04y)Iz  
cash payment 現金支付   mdy+ >e<  
cash purchase 現購   I4\ c+f9  
cash sale 現沽   D;QV`Z%I  
cashier 出?#123;員   WpPI6bd  
cashiers check 本票   n+%tu"e  
certificate of deposit 存款單折   x!QA* M  
certificate of indebtedness 借據   S1G3xY$0  
certified check 保付支票   I4%25=0?  
certified public accountant 會計師   'e5,%"5(c  
charges 費用   {H[3[  
charge for remittances 匯水手續費   c?XqSK`',Z  
charter 營業執照   +3%i7  
chartered accountant 會計師   TSHH=`cx  
chattles 動產   |VE*_G  
check 支票   kRH;c,E@  
che stub 支票存根   `R{ ZED l'  
closed account 己結清賬戶   Ye"#tCOEG  
closing 結算   JTI 'W  
closing entries 結賬紀錄   2z615?2_U  
closing stock 期末存貨   QLum=YB  
closing the book 結賬   9d1 Gu"  
columnar journal 多欄日記賬   k%fy  
combination 聯合   ygSvYMC  
commission 佣金   ga+Z6|t  
commodity 商品   KM jnY2  
common stock 普通股   ?QfomTT  
company 公司   Y%A KN  
compensation 賠償   vhj^R5=  
compound interest 複利   Oxq} dX7S  
consignee 承銷人   Z5%TpAu[  
consignment 寄銷   kFsq23Ne  
consignor 寄銷人   I!uGI  
consolidated balance sheet 合併資產負債表   qs'ggF1  
consolidated profit and loss account 合併損益表   k>;a5'S  
consolidation 合併   \QKr2|  
construction cost 營建成本   i1JWdHt  
construction revenue 營建收入   dgsD~.((A  
contract 合同   PS${B   
control account 統制賬戶   @ mu2,%  
copyright 版權   KIfR4,=Q|  
corporation 公司   TSCc=c  
cost 成本   Z6XP..  
cost accounting 成本會計   v'zj<|2  
cost of labour 勞工成本   G oJ\6&"  
cost of production 生產成本   |L"!^Y#=D  
cost of manufacture 製造成本   :uD*Q/  
cost of sales 銷貨成本   :2KLziO2  
cost price 成本價格   ?
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credit 貸方   ZE*m;  
credit note 收款通知單   <6s?M1J  
creditor 債權人   >7VOytc  
crossed check 橫線支票   2y&m8_s-p  
current account 往來活期賬戶   ZO2$Aan  
current asset 流動資產   >*PZ&"}M  
current liability 流動負債   m"<Sb,"x!  
current profit and loss 本期損益   9aR-kcvJIJ  
debit 借方   \P;%f

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debt 債務   %U&O \GB  
debtor 債務人   
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deed 契據    GIt~"X  
deferred assets 遞延資產   /-qSYS(  
deferred liabilities 遞延負債   swBgV,;  
delivery 交貨   G $TLWfm  
delivery expense 送貨費   =7JvS~s  
delivery order 出貨單   kgX"LQh;[G  
demand draft 即期匯票   b3G4cO;t;  
demand note 即期票據   Lbka*@  
demurrage charge 延期費   brA\Fp^  
deposit 存款   cY|?iEVs)  
deposit slip 存款單  
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depreciation 折舊   JC
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direct cost 直接成本   k !S0-/h  
direct labour 直接人工   vps</f!  
director 董事   J6eF7 fa  
discount 折扣   W=fw*ro  
discount on purchase 進貨折扣   Jhclg0q  
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